Berlin executed a promissory note in favor of Munich by way of accommodation. It says: "Pay to Munich or order the amount of Php8,000.00. Signed, Berlin." Munich then indorsed the note to Cologne, and Cologne to Munster. When Munster sought collection from Munich, the latter countered as indorser that there should have been a presentment first to the maker who dishonors it. Is Munich correct?

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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Berlin executed a promissory note in favor of Munich by way of accommodation. It says: "Pay to Munich or order the amount of Php8,000.00. Signed, Berlin." Munich then indorsed the note to Cologne, and Cologne to Munster. When Munster sought collection from Munich, the latter countered as indorser that there should have been a presentment first to the maker who dishonors it. Is Munich correct?
 
a. No, since Munich is the real debtor and thus, there is no need for presentment for payment and dishonor by the maker.
b. Yes, since as an indorser who is secondarily liable, there must first be presentment for payment and dishonor by the maker.
c. No, since the absolute rule is that there is no need for presentment for payment and dishonor to hold an indorser liable.
d. Yes, since the secondary liability of Munich and Cologne would only arise after presentment for payment and dishonor by the maker.
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