We all are well known about the procedures of any services given or taken by buyer and seller respectively. Here three types of procedures are maintain of Bangladesh Import Export Business industries. These are-
a) By Bill
b) By LC (Letter of Credit)
c) By TT (Telegraphic Transfer or telex transfer)
| Si No. | Mode | Bill or B2B LC Process | Bill to B2B LC Process | ||||||||||
| LF | Dr. | Cr. | LF | Dr. | Cr. | ||||||||
| 01. | Bill/PI | Inventory-Items Name | *** | Inventory-Items Name | *** | ||||||||
| Ref: Buyer Name | Ref: Buyer Name | ||||||||||||
| Only | Creditor-Party Name | *** | Creditor-Party Name | *** | |||||||||
| Bill | Ref: Bill Number | Ref: Bill Number | |||||||||||
| Porcess | |||||||||||||
| 02. | Payment | Creditor-Party Name | *** | ||||||||||
| Ref: Bill Number | |||||||||||||
| Cash/Bank | *** | No Entry | |||||||||||
| Ref: Cheque No./ MR No. | |||||||||||||
| 03. | LC | Materials In transit | *** | Creditor-Party Name | *** | ||||||||
| False Liabilities | Ref: Buyer Name | Ref: Bill Number | |||||||||||
| B2B | LC Margin | *** | LC Margin | *** | |||||||||
| Ref:86218041111 | Ref:86218041111 | ||||||||||||
| LC | 04. | PI | Inventory | *** | |||||||||
| Ref: Buyer Name | No Entry | ||||||||||||
| Materials in Transit | *** | ||||||||||||
| Ref: Buyer Name | |||||||||||||
| Proces | 05. | BOE | LC Margin | **** | LC Margin | *** | |||||||
| actual Liabilities | Ref:86218041111 | Ref:86218041111 | |||||||||||
| Bills Payable | *** | Bills Payable | *** | ||||||||||
| Ref:86218041111 | Ref:86218041111 | ||||||||||||
| 06. | Payment | Bills Payable | *** | Bills Payable | *** | ||||||||
| Ref:86218041111 | Ref:86218041111 | ||||||||||||
| FCH Bank | *** | FCH Bank | *** | ||||||||||
| Ref: Date | Ref: Date |
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