विनिमय विपत्र (bills of exchange) के संबंध में निम्नलिखित में से कौन सा कथन सत्य है?

When a bank holds a bill till maturity instead of discounting it, the accounting entry passed on the due date when the bill is honored by the drawee will typically involve:

Consider the following statements regarding bills of exchange: 1. Bills of exchange are primarily used to finance actual transactions involving goods. 2. Trade bills are drawn by the seller (creditor) on the buyer (debtor) to recover the owed amount, implying a valid consideration. 3. Accommodation bills involve a regular debtor-creditor relationship, where one party draws a bill on another to meet a genuine trade debt. 4. In the case of accommodation bills, the drawer may discount the bill with the bank, and the money raised can either be used entirely by the drawer or shared with the drawee. 5. In an accommodation bill situation, both parties are legally prohibited from drawing separate bills on each other. Which of the statements given above are INCORRECT?