Endorsement and collection procedures

Endorsement and collection procedures

Bachelor of Business Studies (BBS) — Fourth Year

Subject: Accounting for Banking (ACC 250)

Unit 3: Accounting for Bills for Collection

Academic Year: 2083/84

Topic Objectives

After studying this topic, students should be able to:

• Explain the scope and key elements of endorsement and collection procedures.
• Apply the relevant accounting or audit procedures using the stated reporting framework and interpret the resulting evidence.

Curriculum Scope

• Endorsement: meaning and accounting procedures
• Procedures used in bills for collection

Detailed Microsyllabus

1. Endorsement

   1. Meaning and relevant parties.
   2. Documentary authority and transfer-related issues.
   3. Use the governing instruments framework.

2. Collection procedure

   1. Trace receipt, forwarding and settlement.
   2. Connect each stage with accounting evidence.
   3. Reconcile unsettled or returned items.

---

Curriculum reference: Tribhuvan University, Faculty of Management, revised four-year BBS curriculum, PDF pages 63–66.

Source note: The curriculum scope above is retained from the existing TU syllabus breakdown. The numbered study subtopics are editorial elaborations for teaching and study, rather than a separately issued TU syllabus. Unit or component allocations apply at their stated level; no separate topic hours or marks are assigned here. Examples involving current laws, rates, institutional products or Nepalese status must identify the relevant period and official materials; no changing numerical or legal requirements are invented here.