Briefly state the various kinds of crossing on a cheque.

A crossing consists of two parallel transverse lines on the face of the cheque. It is an instruction to the banker not to pay the proceeds of the cheque across the counter. There
are two types of crossing namely; general and special.

A general crossing consists of two parallel transverse lines on the face of the cheque withor without the words “and company”, “not negotiable” “account payee” etc.

A Special Crossing consists of two parallel transverse lines on the face of the cheque with the name of the banker with or without the words  “not negotiable.”

CPA Revision kits and past papers with answers

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