General and Special Crossing of Cheques

Crossing means putting two parallel transverse lines across the face of a cheque, It is an instruction to the paying banker to pay the amount of cheque through a banker only and not to the person presenting it at the counter of bank. In other words crossed cheque can paid through banker only. Crossing can be done by drawer, banker or holder. A general crossing can be converted into a special crossing. Crossing of cheque is of 2 types –

1. General Crossing – It is a cheque which bears across its face two parallel transverse lines without any words as (‘and company’ ‘or & Co.’) written in between these two lines.

2. Special Crossing – It is a cheque in which the name of the bank is written between the two parallel lines and hence it can be paid to that specific banker only.

4 comments… add one
  • swati garg

    sir plzz i want answer for my question

    difference between general crossing and special crossing

    • Vinish

      I have already mentioned it in the above post

  • vinolin

    Hi. What is the difference between “only”, “not negotiable” (not between 2 lines) and “account payee only” ?

  • Funtoosh

    sir I want to specially cross a cheque. The problem is that where to write the name of bank since there is no enough space on the top left corner of the cheque to write the name of the bank.
    Can we write the name of bank anywhere on the bank wherever the space is avaialble
    Please upload a sample picture of specially cross cheque with the name of bank written on it.
    sincerely yours & C0.

Leave a Comment


Related pages


barter system economydefinition of derivative marketfifo advantages and disadvantagesdistinguish between job costing and process costingwhat does proprietors meandemerits of social networkingautocratic leadership characteristicsconstant payout ratio dividend policy examplewhat is the difference between direct labor and indirect laborwhat are the advantages and disadvantages of market economyadvantages and disadvantages of variable costingexamples of capital receipts and revenue receiptsmarket penetration advantages and disadvantagesnostro accountadvantages and disadvantages of jit inventory systemcrossed chequesindirect quotation exampleslaw of marginal diminishing utilitywhat are inelastic goodswhat is the lifo methodconglomerate companiesvertical analysis accountinginterpretation of inventory turnover ratiointerest sensitive liabilitiesroce formuladecentralized business structureinterpretation of inventory turnover ratiorepo full formexplicit vs implicit costsunearned revenue on balance sheetdirect quotation and indirect quotationexample of debit notewhat is trial balance & why it is preparedindirect quotation exchange ratewhat is free market economy advantages and disadvantagescharacteristic of mixed economyexplain the difference between fixed and variable costsunearned fees adjusting entrywhat is profitability ratiobenefits of privatisationwhat are the advantages and disadvantages of brandingexamples of planned economy countriesshort term loan advantages and disadvantagesweaknesses of command economyprivatization defindirect quotation examplemerits and demerits of debit cardproprietary ratio investopediaexamples of unitary demandcash discount accounting treatmentadvantages and disadvantages of globalisation wikipediarigid cost plus pricingventure capital pros and consjournal entry for prepaid expenseadvantages and disadvantages of autocratic managementadvantages of monopolisticwhat is normal and inferior goodswhat is income effect and substitution effectkinds of factoringsubstitutes economics definitionunearned fees journal entrymarginal costing in accountingadvantages of cashless policyinternational joint venture advantages and disadvantagesfull form of tds in bankingassest meaningadvantages of process costing systemweakness of socialismexample of diversifiable riskconcept of diminishing returnsinferior goods and normal goodsdictatorship advantages and disadvantageseconomics substitute goodswhat does ebit mean in financewhat is unbilled revenue