#1/2 — Les effets de commerce expliqués simplement (avec écritures comptables)

Easily understand commercial paper: bills of exchange, promissory notes, discounting, collection, and unpaid invoices, with clear diagrams and step-by-step accounting entries to help you pass your exams. VIDEO SUMMARY: 00:10 General Introduction: What is a commercial paper? 02:56 Difference between a Bill of Exchange and a Promissory Note 08:15 Unpaid Commercial Paper 10:05 The Process of a Commercial Paper (Creation, Circulation, and Collection) 12:52 Invoicing and Creation of a Commercial Paper (Practical Example) 18:09 Circulation of a Commercial Paper: Endorsement and Discounting (Concrete Example) 24:18 Collection of a Commercial Paper (Concrete Example) 27:32 Case of an Unpaid Commercial Paper (Concrete Example) 29:31 Conclusion/Summary