Crossing of a cheque refers to the practice of drawing two parallel lines on the face of a cheque. This is done to signify that the cheque cannot be cashed over the counter, and must be deposited into a bank account. The lines may be accompanied by certain words such as “Account Payee Only” or “Not Negotiable” to further specify the conditions under which the cheque can be deposited.

Crossing a cheque provides an additional layer of security and helps to prevent fraud and unauthorized access to funds. When a cheque is crossed, it can only be deposited into the account of the named payee or a third party endorsed by the payee. This ensures that the funds are only accessible to the intended recipient and cannot be misused by others.

In some countries, the crossing of cheques is mandatory for certain types of payments, such as payments made to government departments or for large transactions. In other cases, the crossing of cheques may be optional but is still recommended as a best practice for ensuring the security and reliability of payment transactions.