Skip to main content

Taxmann's Financial Accounting (FA) | CRACKER

Page 1

PROMISSORY NOTE: (SECTION 4)

A Promissory note is an instrument in writi cy note) containing an unconditional unde certain sum of money only to, or to the orde of the instrument. Parties:

Maker: The person who makes the pr called the maker.

Payee: The person to whom the payme

Requisites of a Promissory Note:

The promissory note must be in writin

It must contain an undertaking to pay pay.

The promise to pay should be uncond

The promissory note must be signed b

The sum payable must be certain.

The instrument must contain a promi


Turn static files into dynamic content formats.

Create a flipbook
Taxmann's Financial Accounting (FA) | CRACKER by Taxmann - Issuu