Rekan-rekan milis sekalian
saya sedang bingung banget nih, bagaimana jurnal yang diperbolehkan dalam PSAK
untuk transaksi valuta berjangka dengan memperhitungkan market to market value
sepengetahuan saya jurnalnya nya adalah seperti berikut:
Transaction date May 26, 05
Due date June 30, 05
NSK Selling Rp 2,500,000,000
NSK Buying US$ 258,397.93
Transaction X-rate (26 May 05) 9,570
Forward x-rate 9,675
Market to Market end of 30 May 2005 9,700
Transactionx-rate (30 June 05) 9,495
Account # Account Description Dr Cr.
1. To record forward contract: (May 26, 05)
(Rp2,500,000,000 / 9,675)
Forward Contract Receivable - USD 258,397.93
Deferred Discount 2,835.09
Forward Contract Payable - Rp 261,233.02
2. To amortised deferred discount: (May 31, 05)
Amortised discount 405.01
Deferred discount 405.01
3. Revaluate at month end: (May 31, 05)
Forward Contract Payable - Rp 3,501.06
Gain / Loss Unrealized Exch 3,501.06
(From 261,233.02 to 257,732)
4. Realization, June 30, 2005:
Forward Contract Payable - Rp 257,731.96
Gain / Loss realized Exch 5,564.51
Cash 263,296.47
(To record sale of Rupiah to Bank)
Cash 258,397.93
Forward Contract Receivable - USD 258,397.93
(To Record receipt USD from bank)
Amortised discount 2,430.07
Deferred discount 2,430.07
(To fully amortised deferred discount)
namun boss menginginkan agar jurnalnya mengikuti singapore yaitu sebagai
berikut :
To record new forward contract to sell Rp and buy USD:
Dr Fwd Contact Receivables - buy US$ at fixed contracted rate 58,397.93
Dr Amortised discount 2,835.09
Cr 3500 Fwd Contract Payable
261,233.02
To reverse amortised discount:
Dr Fwd Contract Payable 2,835.09
Cr Amortised discount 2,835.09
To revalue contact at month end: (MTM rate vs contracted rate)
Dr Unrealised gain/loss 665.97
Cr Fwd Contact Receivables 665.97
When contract matures:
Cr Bank - Rp (RP2,500,000,000 @ Jun's rate 9495)
263,296.47
Dr Fwd Contract Payable 258,397.93
Dr Realised Gain/Loss (book rate vs contract rate) 4,898.54
Cr Fwd Contact Receivables 257,731.96
Dr Bank - US$ 258,397.93
Cr Realised Gain/Loss (MTM rate vs contract rate) 665.97
pertanyan saya apakah jounal entry yang diinginkan boss saya bisa diterapkan di
indonesia? bagaimana seharusnya menurut PSAK?
bantuin dong
Sari
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