CHAPTER 22
PROMISSORY NOTES AND DRAFTS
Answers to Learning Objectives
1. The maker agrees to pay the note according to its terms, admits the existence of the payee, and
warrants that the payee is competent to transfer the instrument by indorsement. A bond is a written
contract obligation that contains a promise to pay a sum certain in money at a fixed or determinable
future time. A corporation, municipality, or government generally issues a bond. A collateral note is
a note secured by personal property. A real estate mortgage note is a note secured by a mortgage on
Lesson Outline
1. A promissory note is a written promise to pay money at a specified time. The two original parties to
a promissory note are the maker, the one who signs the note and promises to pay, and the payee, the
one to whom the promise is made.
4. The Uniform Commercial Code classifies a certificate of deposit as a note even though it does not
contain the word “promise.”
5. A draft is drawn and executed by the drawer in favor of the payee, who has the drawer’s authority to
collect the amount indicated on the instrument. It is addressed to the drawee, who is ordered by the
drawer to pay the amount of the instrument when the amount is demanded by the payee or some
other party to whom the payee has transferred the instrument by indorsement.
a. If a draft is drawn and payable in the United States, it is called an inland draft.
b. If it is drawn or payable outside the United States, it is called a foreign draft.
6. A sight draft is payable at sight or upon presentation by the payee or holder, while a time draft is
payable a certain time after the date, or after sight rather than at sight.