we dont charged dishonoured charges...in case of dishonour of bill , if bill is noted by the drawer or holder of bill than in such a case noting charges are recoverable from drawee......drawer will not bear the burden of noting charges..... entry in the books of drawer... drawee a/c. dr.... to b/r a/c....... entry in the books of drawee...... b/p a/c .....dr noting charges a/c ..dr to drawer a/c
CAclubindia
