NMJ ama, + Syabli_Aect _ — | Pate Kuliah = Akuntenss Keuangan Lenten “ DMLem, = (ge 6 367 = = 14-12 mie _PT_mecdeee menjusl_peralerton Semerot Cot Ke AS Sdrorge 4 50-000 Pada 1 oktober, dengan pembeyaron_Jatuh tempo _dalem 6 _bulon. ddleh Se bagat bert teut | L oktober 20%6 41+ Pp 6-600 - = 31Desember 20%6 $1:% 6700 pinata Lape 20%7 24206-7260 _ Diminse ; = a A: Agaeah doar reladce metemah atay menguat terhadap_rupich Joma jonggal_4 oietober sompai 5! Desember ? Apakah dolor relate mele man (piou menguat _tchadeg_ngsah—ontace +argael 4 Zanwori _ emp A Ag tahun beri leu aga? B- Buerlah semua ayat suena! yang dkperivican PT _merdeee _un-tule \juelen dan peny elesaran der’ trenSors; acing dengan _asumsi_ athir tahun pista! Pada 3! Desembec! es C. Agora, PT Menta secara Keselruhan mengolami euntungan_ne+2_ atov _Kerugan neto dori es psur mete yang asing ? Answer: “Lite ta Wmet exchonge A _ votes + October 1] Tron Sactron Que 4.0068 1 Rolance sheet Date $ 0078 _ Sevtlemens mote 00H Scanned by TapScannerB®. Oe+ oe ‘e + October. 1. 20 %6 » gia dh 1 Accants Recewable oe _ Sales Revene 8 | C seid equipment with teceivabie denomroted in_tsetas > P.S.000- 000 x 4.0064 > i Feretgn curemey Tren socion Gan S000 [ Cteyslie poretga currency Recehable ty 8 Current U-S- dollar equivalents | $ 34.000 = PS-000-000 » $0038 Occ |__= sme = Ps.000-000% g.oree 5 000-000 x 4.0038 - g 5.000 + Apeil 4. 20%% |___Foresgo Currency ‘Tren saction _ Loss - ____ Accomes _Peceivate Revalve pocergn _Cecervable 40 current. i — | U.S. dalla _equivel ent at -c ss 38-000 = P5.cp0 000 x $.@%6 Arrl 1 cgwrote ___= 39.000 » P5.0e:000 x $.00%8 Dec. a, Rs.ow 000 x C40036 - $0078 ) | __ Forerga Currency _Unres Accourks _ Recervable Collecs porecgn recevable: |__ $ 30-000 > P 5.000000 x 4 0076 cm _ - aaa Net foreign Currency transaction gan _» ¢ 4.000 Oerober 1 to Vecember 31 + $ 5-000 Sanvory 1 40 Apel 4 = = oan loss. = es Scanned by TapScannerL113 Penjvaten dengan Forward By dhange Contcack _ PT Alomande menjva! jerolatan farmasi Ke gerusahaan Thai tan _ Se harga 200.000 baht Sky 200.000 X SIT cpt eee Doers Receivable prem Exchange Broker 8%. 400 _ Forergn Curcenay Payable to Exchange Brover 35 Sign 60-day forward exchange Contract te _dekver Kroner + 2 % 4s. 400 = slr 200-000 % $.167 pycwiard cote Done, = we Carteney Tron saciron Lost 4.000 ay Rececyable Revalie porergn Currency receivable to current equivalent us - dollae ar $ 33-000 = Ske 200-000 % $165 June 19 spt_rate zie 000, eae sal spe rate $1. 000 Ske 200-000 xb. les-4 iE _____ Foreegn Currency paydlele te &xchenge b Brover _ 400 a Foreign Currency “ronsac. on Goin < Revalue porecga currency tay able 8° Current u-S. dollar valve: 433-000 = S¥r 200: 000 33.40 400 400 164 Apel 20 foc ward rate ood Scanned by TapScanner—_Forergn Currency Units ERNE sou Accounts Peceivable 3% 000 | _—Pecerve lroner prom porergn eivable = = = & s-000 sgl’ aardos ye des Spot_rate | _ Foreign Currency Payable te €xChange Broker 35-000 —____Foreren Currency unres a8 200 Pay forergn currency umes © exchonge ay | _broker for porward payable antract if aa Cash Seas 33-400 a Doar s Receveble pom exchange Boker 33.400 uss. dallars (pn accordance with - mm ra fore estabileshed in pecward exchange. Contract _ Egpect on net Income: a USe of porward Cnt rack oi 12 Dollac strengthened _ye-prom Apnl 20 te june 19 Exchange less of $1.000 on forecgn Curcency recat vable Exchange garn of $ 400 fer pergn Currency Payable t2 txchange broker L therepere, net ep pect loss $ (600) Ak Aman had not acquice ard Contract LY dolor Strengthened resvinng in —_—— exchange loss of $1-000 on porexgn Currency recervoble mat a __prom_ Customer - <+000 > EE _Diggerence $8007 Hedging With the porward exchange commck Tew\ked co $400 less Charged bo ned Income thus, net income was eerie a rest pp ocquring the ferward Contract: Scanned by TapScanner