Crossing on cheques, under Sections 76-81 of the Bills of Exchange Act, 1961 (Act 55), adds security by directing payment through a bank. The four types are:

• General Crossing: Two parallel transverse lines on the face, with or without “and Company” or “& Co.” (Section 76). It requires payment via a bank, not cash over counter. Illustration: A cheque with “//” lines; if stolen, the thief can’t cash it directly. Banks like Ecobank Ghana encourage this for safety, protecting against fraud.
• Special Crossing: Adds a specific bank’s name between the lines, e.g., “GCB Bank” (Section 76(2)). Payment must go through that bank. Illustration: “// GCB Bank //”; ideal for directing funds to a payee’s bank. In practice, this aids in traceability, complying with BoG’s anti-fraud measures.
• “Not Negotiable” Crossing: Adds “Not Negotiable” to a crossing (Section 81). It prevents transfer of better title than the transferor had, protecting against theft. Illustration: Crossed cheque with “Not Negotiable”; if stolen and passed, the recipient gets no better rights. Common in Ghanaian banking for high-value transactions to minimize risks.
• “Account Payee” or “A/C Payee” Crossing: Adds “Account Payee” (judicially recognized, though not statutory). Directs payment to the payee’s account only, non-transferable. Illustration: Crossed with “A/C Payee”; banks like Stanbic refuse to credit elsewhere. This enhances security, especially post-DDEP where liquidity risks heightened scrutiny on payment instruments.

These crossings provide statutory protection to banks (Section 79-80), encouraging their use in daily operations for ethical and compliant banking, reducing losses from forgeries as seen in past bank collapses.