Nama : Putri Amalia Fillah

NIM : 042011333133
Kelas : N – AKL II

TUGAS AKL II WEEK 1

E 12-8
1.
Piutang pada 15/10/16 $420.000
Euro diterima dan dijual untuk dolar AS pada 16/11/16 415.000
Kerugian devisa 5.000

2. Pada tanggal 31 Desember 2016 Yumi Corp. menyesuaikan utang usaha dalam mata uang
euro dari $12.000 (10.000*.$1,20) menjadi $12.400 (10.000 x $1,24) dan mengakui kerugian
sebesar $400 [10.000 LCU x ($1,24 - $1,20)]

3.
31 Desember 2016 wesel bayar $240.000
1 Juli 2017 wesel bayar 280.000
Kerugian kurs 2017 $(40.000)

4.
Catatan piutang 31 Desember 2016 $140.000
Jumlah yang dikumpulkan 1 Juli 2016 (840.000 LCU x 8) 105.000
Kerugian pertukaran 2017 $ 35.000

E 12-9

1
Exchange gain or loss in 2016: Gain or (Loss)
Account receivable December 16 $103,500
December 31 adjusted balance
150,000 C$ x $0.68 102,000 $(1,500)
Account payable December 2 $195,250
December 31 adjusted balance
275,000 C$ x $0.68 187,000 8,250
Net exchange gain for 2016 $ 6,750

2
Exchange gain or loss in 2017: Gain or (Loss)
Account receivable adjusted 12/31 $102,000
Account receivable 1/15/17
 150,000 C$ x $0.675 101,250 $ (750)
Account payable adjusted 12/31 $187,000
Account payable 1/30/17
275,000 C$ x $0.685 188,375 (1,375)
Net exchange loss for 2017 $(2,125)