BILLRECEIVABLE
\bˈɪlɹɪsˌiːvəbə͡l], \bˈɪlɹɪsˌiːvəbəl], \b_ˈɪ_l_ɹ_ɪ_s_ˌiː_v_ə_b_əl]\
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In a merchant’s accounts, all notes, drafts, checks, etc., payable to him, or of which he is to receive the proceeds at a future date, are called “bills receivable,†and are entered in a ledger-account under that name, and also noted in a book bearing the same title. State v. Robinson. 57 Md. 501.
By Henry Campbell Black
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