1.

Buatlah jurnal atas transaksi di atas

Tanggal Account Debit Kredit

1-Nov-21 Purchase Rp 300,000,000 Dikali kurs spot
Account Payable Rp 300,000,000
1-Nov-21 Purchase $ 450,000,000 Tetap di kali kurs (Spot)
Account Payable $ 450,000,000
1-Nov-21 Contract Receivable Rp 459,000,000 Pakai 90 days 1/11/21 (1 Novembe
Contract Payable Rp 459,000,000
1-Dec-21 Account Receivable $ 760,000,000 Dikali kurs spot
Sales $ 760,000,000
1-Dec-21 Contract Receivable Rp 775,000,000 Pakai 90 days 1/12/21 (1 Novembe
Contract Payable Rp 775,000,000

31-Dec-21 Exchange Loss 9,000,000

Account Payable 9,000,000

31-Dec-21 Account Receivable 5,000,000

Exchange Gain 5,000,000

31-Dec Contract Receivable 3,000,000

Exchange Gain 3,000,000

31-Dec Contract Payable 2,500,000

Exchange Gain 2,500,000

Sales 31 December 2021 = 760,000,000 Exchange Gain /Loss

Account Payable 31 December 2021 = 759,000,000 Loss
Account Receivable 31 December 2021 = 765,000,000 9,000,000

9,000,000

Tanggal jatuh tempo

kali kurs spot

etap di kali kurs (Spot)

akai 90 days 1/11/21 (1 November - 1 Februari)

kali kurs spot

akai 90 days 1/12/21 (1 November - 1 Februari)

Exchange Gain /Loss

Gain
2,500,000
3,000,000
5,000,000
10,500,000
1,500,000 Gain