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Answer Posted / ammu
A promissory note, referred to as a note payable in
accounting, or commonly as just a "note", is a contract
where one party (the maker or issuer) makes an
unconditional promise in writing to pay a sum of money to
the other (the payee), either at a fixed or determinable
future time or on demand of the payee, under specific
terms. They differ from IOUs in that they contain a
specific promise to pay, rather than simply acknowledging
that a debt exists
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