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1 gst equipment 9,350,000

ap 9,350,000

1-Nov AR fc 5,370,000 8950


sales 5,370,000

1-Nov mesin 537,000,000 8950


AP fc 537,000,000

1-Dec AR fc 89,000,000 8900


mesin 89,000,000

31-Dec ajp
AR fc 30,000
exch gain 30,000

exch loss 3,000,000


AP fc 3,000,000

AR fc 1,000,000
exch gain 1,000,000

AR fc 1,030,000
exch loss 1,970,000
AP fc 3,000,000

1-Feb AP 9,350,000
CASH 9,350,000

CASH 5,430,000
exch gain 30,000
AR FC 5,400,000

AP FC 540,000,000
exch loss 3,000,000
CASH 543,000,000

1 MARE CASH 90,000,000

AR FC 90,000,000
FC- DENOMINATED RECEIVABLE

US CO JAPAN CO
1-Dec 15,000,000 YEN 60 HARI SPOT 0.0075 USD 1-Feb

AR FC 112,500 INVENTORY 112,500


SALES 112,500 AP FC

CNTRACT REC 112,350 CNTRACT REC 112,350


CONTRACT PAYABLE 112,350 CONTRACT PAYABLE

31-Dec EXC LOSS 30.00 AP FC 30


AR FC 30 EXCH GAIN

CONTRACT PAYABLE 14.85 EXC LOSS 14.85


EXCH GAIN 14.85 CNTRACT REC

1-Feb CASH YEN 112,455 CONTRACT PAYABLE 112,350


EXCH LOSS 15 CASH USD
AR FC 112470
CASH YEN 112,455
CASH USD 112,350 EXCH GAIN
CNTRACT REC 112,350 CNTRACT REC

CONTRACT PAYABLE 112,335.15 AP FC 112,470


EXCH LOSS 119.85 EXCH GAIN
CASH YEN 112,455 CASH YEN

CONTRACT FORWARD

12/1/2017 12/31/2017 2/1/2018 12/1/2017


SPOT RA 0.007500 0.007498 0.007497
30 FW 0.007489
60 FW 0.007490
112,500

112,350

30

14.85

112,350

119.85
112,335.15

15
112,455
1-Nov 31-Dec 1-Feb 1 NOV JUAL INV 600 USD 3 BLN
SPOT 8950 9000 9050
30 FW 9000 9005
60 FW 9005 9015 PADA TGL YANG SAMA HEDGE FORWARD CONTRACT
90 FW 9010 9020 12%

1-Nov AR fc 5,370,000
sales 5,370,000
5,400,000
CNTRACT REC 5,406,000
CONTRACT PAYABLE 5,406,000 5,403,029.70

31-Dec AR FC 30,000
exch gain 30,000

CONTRACT PAYABLE 2,970.30


EXCH GAIN 2,970.30

1-Feb