UNIVERSITAS ADVENT INDONESIA

FAKULTAS EKONOMI
PROGRAM STUDI AKUNTANSI
SEMESTER GANJIL TAHUN AJARAN 2020 - 2021
AKUNTANSI KEUANGAN LANJUTAN I
FOREIGN CURRENCY TRANSACTION - HEDGING

YAKOBUS 5:15 DAN DOA YANG LAHIR DARI IMAN AKAN MENYELAMATKAN ORANG SAKIT
DAN TUHAN AKAN MEMBANGUNKAN DIA; DAN JIKA IA TELAH BERBUAT D
DOSANYA ITU AKAN DIAMPUNI

PSAK 55

OCT 1, X1 PARENT PURCHASES GOODS ON ACCOUNT FROM TOKYO FOR Ұ2.000

THE TRANSACTION IS DENOMINATED IN YEN
HEDGING - FORWARD EXCHANGE CONTRACT - WITH IN 6 MONTH
DEC 31, X1 END OF FINANCIAL PERIOD
APRIL 1, X2 SETTLEMENT OF THE PAYABLE

SPOT FER
Ұ1 Ұ1
OCT 1, X1 80 85
DEC 31, X1 90 87
APRIL 1, X2 86

OCT 1, X1 P INVENTORY 160,000

A P (YEN) 160,000
2000X80=160.000
B FC RECEIVABLE (YEN) 170,000
L C PAYABLE (IDR) 170,000
2000X85=170.000
DEC 31, X1 B F C RECEIVABLE(YEN) 4,000
F C T - GAIN 4,000
(87-85)X2000=4000
P F C T - LOSS 20,000
A P (YEN) 20,000
(90-80)X2000
APRIL 1, X2 B F C T - LOSS 2,000
F C RECEIVABLE(YEN) 2,000
 (86-87)X2000=-2000
P A P (YEN) 8,000
F C T - GAIN 8,000
(86-90)X2000=-8000
L C PAYABLE (IDR) 170,000
CASH 170,000

F C UNIT (YEN) 172,000

F C RECEIVABLE 172,000
86X2000 = 172.000
AP 172,000
F C UNIT (YEN) 172,000
KAN ORANG SAKIT ITU
TELAH BERBUAT DOSA, MAKA

YO FOR Ұ2.000

6 MONTH

F C RECEIVABLE (Ұ) A P (Ұ)

OCT 170 APR 2 APR 8 OCT
DES 4 DES
APR 172 CLOS 172 CLOS 172 APR

F C U (Ұ) L C PAYABLE (IDR)

APR 172 CLOS 172 CLOS 170 OCT

FCT GAIN/LOSS W/ HEDGING FCT GAIN/LOSS W/O HEDGING

20,000 4,000 20,000
2,000 8,000 12,000
 10,000

DENGAN MELAKUKAN HEDGING, RISIKO DAPAT DIPERKECIL

(Ұ)
160
20
172

BLE (IDR)
170

W/O HEDGING
8,000