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  • AKUNTANSI JASA WISATA Pertemuan 5

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    Marilyn Burris
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    This document discusses exchange rates and provides examples of how to record currency transactions and revaluations. It defines realized and unrealized exchange gains or losses and lists sources for Indonesia's exchange rates. Examples are given of accounting for receivables and payments involving currency exchanges between Rupiah and US Dollars using different exchange rates over time. Guidance is provided on applying exchange rates for currency transactions recorded in Rupiah but with financial statements in US Dollars, and vice versa.

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    AKUNTANSI JASA WISATA pertemuan 5

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    This document discusses exchange rates and provides examples of how to record currency transactions and revaluations. It defines realized and unrealized exchange gains or losses and lists sources for Indonesia's exchange rates. Examples are given of accounting for receivables and payments involving currency exchanges between Rupiah and US Dollars using different exchange rates over time. Guidance is provided on applying exchange rates for currency transactions recorded in Rupiah but with financial statements in US Dollars, and vice versa.

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    © All Rights Reserved
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    4 views7 pages

    AKUNTANSI JASA WISATA Pertemuan 5

    Uploaded by

    Marilyn Burris
    This document discusses exchange rates and provides examples of how to record currency transactions and revaluations. It defines realized and unrealized exchange gains or losses and lists sources for Indonesia's exchange rates. Examples are given of accounting for receivables and payments involving currency exchanges between Rupiah and US Dollars using different exchange rates over time. Guidance is provided on applying exchange rates for currency transactions recorded in Rupiah but with financial statements in US Dollars, and vice versa.

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    of 7

    EXCHANGE RATE

    I DEWA AYU DIAH KUSUMANTARI, S.E., M.M


    FINANCE AND ACCOUNTING ASSISTANT MANAGER PT JTB INDONESIA
    EXCHANGE RATE

    GAIN
    EXCHANGE RATE

    REALIZED • REAL EXCHANGE

    UNREALIZED • EXCHANGE FOR RECORDING ONLY


    EXCHANGE RATE INFORMATION
    (FOR INDONESIA COMPANY)

    TAX RATE
    MIDDLE RATE BI
    JISDOR RATE
    EXCHANGE RATE RECORDING / JOURNAL

    PAYMENT

    NOTES:
    EXCHANGE APPLY ON
    1. CURRENCY TRANSACTION IDR →
    FINANCIAL STATEMENT USD (REVERSE)
    APPLY TRANSACTION
    2. CURRENCY TRANSACTION AND FINANCIAL
    STATEMENT USD BUT PAYMENT BY IDR

    REVALUATION
    EXAMPLE

    1. Account Receivable PT GBK Rp100.000.000, with balance on end of January 2023


    (USD 6.896,55). Receive payment on February 2023: Rp 100.000.000 and
    exchange rate on that day Rp 14.700.
    2. Account Receivable PT LBP on January 2023: USD3500. Receive payment on
    February 2023: USD 3.470
    3. Account Receivable on Jan23: Rp 150.000.000 with USD 10,344.83. End of Jan23,
    exchange rate : Rp14.300
    4. Internal transfer from USD bank account (20/5): USD30.000 transfer to IDR
    account IDR429.000.000. Exchange rate on that day IDR14.500
    THANK YOU

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