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Commerce · Q322

Accounting

Graduate and Post Graduate · Commerce · question 322

Q322

Which of the following instruments is not a negotiable instrument?

A.
Bearer cheque
B.
Promissory note
C.
Crossed cheque
Answer
D.
Bills of exchange

Answer: Option C

Solution

Answer: Option C
Solution:
Crossed cheque is not a negotiable instrument. A cheque is a negotiable instrument. It can either be open or crossed. While a crossed cheque is not payable over the counter but shall be collected only through a banker. The amount payable for the crossed cheque is transferred to the bank account of the payee.