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This bachelor's thesis dedicates to bills of exchange, their historical development, legislation and their entering into accounts of double-entry bookkeeping. In addition to the in-depth interview, one of the goals was to create an internal regulation which would be an aid for employees of the company. The document tries to prevent from formation of complicated bill of exchange processes and relationships that might cause confusing circumstances leading to bill of exchange misuse by other participants or to debts. The last part of the work shows fictitious examples of the bill of exchange, the promissory note and the bill of exchange endorsement. |
