• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • CIMA Forums
  • Ask CIMA Tutor
  • FIA
  • OBU
  • Buy/Sell Books
  • All Forums
  • Latest Topics

June 2025 ACCA Exams

How was your exam? Comments & Instant poll >>

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for September 2025 exams.
Get your discount code >>

Bill of lading

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA LW Exams › Bill of lading

  • This topic has 1 reply, 2 voices, and was last updated 8 years ago by MikeLittle.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • April 18, 2017 at 10:30 am #382353
    Yashvee
    Member
    • Topics: 5
    • Replies: 2
    • ☆

    Hi sir
    I came across a question on bill of lading while I was attempting the practice test
    Qn. Who issues the bill of lading?
    The correct option was carrier to the seller.
    Could you please explain who is the carrier in this instance, is it the agent or the shipper? And why is it being issued to seller? Isn’t it suppose to be issuer by the carrier to the shipper

    April 18, 2017 at 1:35 pm #382429
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23319
    • ☆☆☆☆☆

    Here’s what it says at the top of page 56 in the free course notes …

    “Bills of lading

    * documents which are issued by a carrier to a seller ( or agent ) acknowledging that the carrier has received the goods and that they have been placed on board a particular vessel bound for a particular location”

    The carrier is TNT or DHL or DPD or Fedex or or or

    The seller is the party that gives the goods to the carrier and instructs the carrier to deliver those goods to their destination and, where this journey involves a sea passage, the seller is also titles the shipper

    Does that clear it up for you?

  • Author
    Posts
Viewing 2 posts - 1 through 2 (of 2 total)
  • The topic ‘Bill of lading’ is closed to new replies.

Primary Sidebar

Donate
If you have benefited from our materials, please donate

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE 2025 Exams

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • John Moffat on Activity Based Costing part 1 – ACCA Performance Management (PM)
  • Shabi on Activity Based Costing part 1 – ACCA Performance Management (PM)
  • Ark1 on Variance Analysis (part 4) – ACCA Management Accounting (MA)
  • EricObi on IAS 37 – Best estimate – ACCA Financial Reporting (FR)
  • Ken Garrett on The nature and structure of organisations – ACCA Paper BT

Copyright © 2025 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in