Konsep Dan Transaksi Mata Uang Asing

Konsep dan Transaksi Mata
Uang Asing
Chapter 12
©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn 12 - 1

Learning Objective 1
Menjelaskan Konsep dan Defenisi

Kurs

Konsep dan Defenisi Kurs
Mata Uang Menyediakan
tandar Nilai Media Pertukaran Alat Tukar
Bagi Transaksi Ekonomi.

Dalam Kasus Transaksi antara entitas

Negara yang berbeda, jumlah piutang dan
Hutang biasanya didenominasikan dalam
Mata uang lokal entitas yang membeli
Maupun entitas yang menjual

Kurs pada intinya merupakan harga mata

Uang yang diekspresikan dalam unit
Mata uang lainnya.
= .0082

Tujuan Pembelajaran 2
Memahami kuotasi
Untuk mata uang asing dan kurs

Kuotasi atau Kutipan Langsung
dan
Tidak Langsung Kurs
Assume that $1.60 can be exchanged for £1.
Direct quotation (U.S. dollar equivalent):
$1.60
= $1.60
1
Indirect quotation (foreign currency per U.S. dollar):
1
= £0.625
$1.60

Kurs Mengambang, Tetap dan
Berganda
Weakness
Floating
Strengthens
Fixed
Multiple

The Euro
Twelve member states of the European

Union chose to participate in the transition
to a single currency for Europe, the Euro.
The euro currency is

€ managed by the European
Central Bank.

Kurs Spot, Saat Ini dan Historis
Kurs Spot – adalah suatu istilah pasar, kurs

Untuk transaksi penukaran mata uang yang
Akan segera terjadi
Kurs Saat ini- merupakan istilah akuntansi, kurs
Dimana satu unit mata uang dapat ditukarkann
Dengan mata uanga lainnya pada tanggal neraca
Kurs historis-merupakan istilah akuntansi, kurs

Yang berlaku pada tanggal suatu transaksi atau
Peristiwa
©2003 Prentice Hall Business tertentu
Publishing, Advanced yang
Accounting 8/e, terjadi
Beams/Anthony/Clement/Lowensohn 12 - 10
Tujuan Pembelajaran 3
Mencatat mata uang asing yang di

Denominasi oleh transaksi
akuntansi

Transaksi Dalam Valuta Asing
Selain
Kontrak Forward
Transaksi Lokal- Transaksi Asing,
hal,.4 Hal.5
Mata Uang Fungsional suatu entitas ada

Lah mata uang yang digunakan dalam ling
Kungan ekonomi utamanya.

Foreign Currency Transactions
Other Than Forward Contracts
Transaksi dalam valuta asing adalah transaksi
Yang dinyatakan dalam mata uang asing dapat
Juga atau bukan merupakan transaksi dalam
Valuta asing
Provisi dari FASB Statement No.52 Foreign
Currency Translation hanya diterapkan pada
Transaksi dalam valuta asing dan laporan keuangan
Dalam valuta asing—hal,5
Translasi Pada Kurs Spot
Sebuah Perusahaan AS mengimpor persediaan dari

Perusahaan Kanada ketika kurs spot untuk dolar kanada
Adalah $ 0,70
Faktur senilai 10.000 dolar Kanada harus dibayar dalam
Waktu 30 hari.
How does the U.S. importer record the transaction?

Translation at the Spot Rate
Inventory 7,000
Accounts Payable (fc) 7,000
(Translation 10,000 Canadian dollars × .70 spot rate)
Jika hutang usaha dibayar ketika kurs spot adalah 0,69,

Bagaimana pembayaran akan dicatat?

Translation at the Spot Rate
Accounts payable (fc) 7,000

Exchange Gain 100
Cash 6,900
(Cash required equals 10,000 Canadian dollars
× the $0.69 spot rate)

Pembelian Yang didenominasikan
Dalam Mata Uang Asing
American Trading Company membeli barang dagang dari
Paris Company pada tanggal 1 Desember 2006 seharga
10000 euro, ketika kurs spot untuk euro adalah $0.6600.
American Trading menutup pembukuannya pada tanggal
31 Desember 2006, ketika kurs spot untuk euro adalah
$0,6550 dan melunasi hutangnya pada tanggal 30 Januari
2007, ketika kurs spot adalah $ 0,6650.

Purchases Denominated
in Foreign Currency
December 1, 2006—hal.6
Inventory 6,600
To record purchase of merchandise from Paris
Company (10,000 euros × $0.6600 rate)
December 31, 2006
Accounts Payable (fc) 50
Exchange Gain 50
To adjust accounts payable to exchange rate at
year end [10,000 euros × ($0.6600 – $0.6550)]
Purchases Denominated
in Foreign Currency
January 30, 2007

Exchange Loss 100
Cash 6,650
To record payment in full to Paris Company
(10,000 euros × $0.6650 spot rate)
10,000x0.655
10,000x0,01 (0,665-0,655)
10,000x0,665
Penjualan Yang didenominasikan
dalam
Mata Uang Asing
Pada Tanggal 16 Desember 2006, American Trading
Company menjual barang dagang kepada Rome Company
Seharga 20.000 euro, ketika kurs spot untuk euro adalah
0,6625.
American Trading menutup pembukuannya pada tanggal

31 Desember ketika kurs spot $0,6550, menagih piutang
Pada tanggal 15 Januari 2007 ketika kurs spot $0,6700 dan
Menahan kas hingga tanggal 20 Januari, ketika perusahaan
Mengkonversi euro ke dalam dolar AS dengan kurs spot
Sebesar $0,6725 yang berlaku pada tanggal tersebut.
Sales Denominated
in Foreign Currency
December 16, 2006
Accounts Receivable (fc) 13,250
Sales 13,250
To record sales to Rome
(20,000 euros × $0.6625 spot rate)
December 31, 2006
Exchange Loss...........................150
Accounts Receivable (fc) 150
To adjust accounts receivable year end
[20,000 euros × ($0.6625 – $0.6550)]
Sales Denominated
in Foreign Currency
January 15, 2007
Cash 13,400
Accounts Receivable (fc) (13,250-150) 13,100
Exchange Gain 300
To record collection in full from Rome
(20,000 euros × $0.6700) and recognize exchange gain
for 2007 [20,000 euros × ($0.6700 – $0.6550)]
January 20, 2007
Cash (0,6725x20,000) 13,450
Exchange Gain (20,000x0,0025) 50
Cash (fc)(0,67x20,000) 13,400
To convert 20,000 euros into U.S. dollars
(20,000 euros × $0.6725)
Memahami Defenisi Lindung

Nilai Arus Kas dan Nilai Wajar
Lindung Nilai

Akuntansi Untuk Instrumen
Derivatif
dan Aktivitas Lindung Nilai
Derivative adalah sebutan yang diberikan untuk
Sekuritas keuangan dalam rentang yang luas.
Nilai kontrak Derivatif bagi para investor

Berkaitan secarav langsung dengan fluktuasi harga
,kurs, atau beberapa variabel lain yang mendasarinya.

Derivative Instruments
Options contracts
Forward contracts
Future contracts

Derivative Instruments-hal.11
Options are struktur instrumen lindung nilai

Lainnya yang sudah umum digunakan
A forward contract adalah kontrak yang dine
Gosiasikan antara dua pihak yang menyangkut
Pengiriman atau pembelian komoditas atau mata
uang asing pada harga, kuantitas dan tanggal
Pengiriman yang telah disetujui sebelumnya.
Futures contracts adalah kontrak forward

Pada intinya memiliki karakteristik yang sama.
A cash flow hedge adalah desain untuk membatasi

exposure perusahaan yang berhubungan
Dengan perubahan harga dalam pembelian
Atau penjualan yang diramalkan
Perusahaan membeli opsi kontrak

pada tanggal 15 Januari 2013, dengan biaya opsi
Sebesar $1,000.
Perusahaan dapat menggunakan opsinya

Untuk membeli 100.000 galon bahan bakar
Dengan harga $1 pergalon.
opsi kadaluarsa 31 Mei 2013.

January 15, 2013

Fuel Contract Option 1,000
Cash 1,000
The company prepares its quarterly
report on March 31, 2013.
Market price of fuel is $1.25.
The company could exercise the
option on this date.
March 31, 2013

Other Comprehensive
Income – Unrealized Holding
Gains on Fuel Option Contract 24,000
On May 31, 2013, the fuel price is $1.30.
The writer of the option must pay the
company $0.30 per gallon, or $30,000.

The fuel inventory is used on June 15, 2003.

June 15, 2003
Cost of Goods Sold 130,000
Fuel Inventory 130,000
Other Comprehensive Income 30,000

Cost of Goods Sold 30,000

Fair Value Hedges
Lindung Nilai Nilai Wajar adalah item yang dilindung

Nilai merupakan posisi aset dan kewajiban yang
Ada atau komitmen perusahaan untuk melakukan
Pembelian atau penjualan.—hal.15

Summary of Forward Contracts
(Speculation)
Purpose
To speculate in exchange rate changes
Recognition
Exchange gains and losses are recognized currently,
based on forward exchange rate changes.
Expected Effect of Hedge and Related
Foreign Currency Item
Income effect equals exchange
gains and losses recognized.

(Hedge of a Net Asset or Liability
Position)
Purpose
To offset exposure to existing net asset
or liability position
Recognition
Exchange gains and losses are recognized currently,
but they are offset by related gains or losses
on net asset or liability position.
Income effect equals the amortization of premium
or discount (gains and losses offset.)

May 31, 2013

Fuel Inventory 130,000
Cash 130,000
Cash 30,000
Other Comprehensive Income 5,000

(Hedge of an Identifiable
Commitment)
Purpose
To offset exposure to a future purchase or sale and
thereby lock in the price of an existing contract
Recognition
Exchange gains and losses are recognized
currently, but are offset by related
gains or losses in the firm commitment.
Income effect equals the difference in the change in
value of the instrument versus the firm commitment.

(Hedge of an Anticipated Transaction)
Purpose
To offset exposure of possible
future purchase or sale
Recognition
Exchange gains or losses on the hedge counted
in other comprehensive income until the
underlying transaction is complete.
No immediate income effect.
Adjusts underlying transaction.

(Hedge of a Net Investment in a Foreign
Entity)
Purpose
To offset exposure to an existing net
investment in a foreign entity
Recognition
Exchange gains and losses are recognized as other
comprehensive income and will offset translation
adjustments recorded on the net investment.
Income effect equals the change in the future value
of the hedge versus the value of the net investment.

The Four Fundamental Decisions
Derivative instruments represent

rights or obligations.
Fair value is the most relevant measurement.

The Four Fundamental Decisions
Only items that are assets or

liabilities should be reported.
Special accounting should be provided

only for qualifying items.

Apply foreign-currency-
denominated derivative
accounting.

Speculation
Exchange gains or losses on derivative

instruments that speculate in foreign
currency price movements are included
in income in the period in which the
forward exchange rates change.

Speculation
On November 2, 2007, U.S. International

enters into a 90-day forward contract
(future) to purchase 10,000 euros (€).
The current quotation for 90-day futures is €5,400.
The spot rate for euros on November 2 is $0.5440.

Speculation
December 31, 2007 January 30, 2008
30-day futures $0.5450 $0.5480

Spot rate $0.5500 $0.5530
What are the journal entries of U.S. International

to account for the speculation?

Speculation
November 2, 2007
Contract Receivable (fc) 5,400
Contract Payable 5,400
To record contract for 10,000 euros × $0.5400
exchange rate for 90-day futures

Speculation
December 31, 2007

Contract Receivable (fc) 50
Exchange Gain 50
To adjust receivable from exchange broker
and recognize exchange gain
10,000 euros × ($0.5450 forward exchange rate
for 30-day futures – $0.5400 per books)

End of Chapter 12

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©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn 12 - 1

Menjelaskan Konsep dan Defenisi

©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn 12 - 2

Mata Uang Menyediakan

tandar Nilai Media Pertukaran Alat Tukar

Bagi Transaksi Ekonomi.

©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn 12 - 3

Dalam Kasus Transaksi antara entitas

©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn 12 - 4

Kurs pada intinya merupakan harga mata

©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn 12 - 5

©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn 12 - 6

©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn 12 - 7

©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn 12 - 8

Twelve member states of the European

The euro currency is

©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn 12 - 9

Kurs Spot – adalah suatu istilah pasar, kurs

Kurs historis-merupakan istilah akuntansi, kurs

Mencatat mata uang asing yang di

©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn 12 - 11

Mata Uang Fungsional suatu entitas ada

©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn 12 - 12

Sebuah Perusahaan AS mengimpor persediaan dari

©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn 12 - 14

Jika hutang usaha dibayar ketika kurs spot adalah 0,69,

©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn 12 - 15

Accounts payable (fc) 7,000

©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn 12 - 16

©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn 12 - 17

January 30, 2007

American Trading menutup pembukuannya pada tanggal

Memahami Defenisi Lindung

©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn 12 - 23

Nilai kontrak Derivatif bagi para investor

©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn 12 - 24

©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn 12 - 25

Options are struktur instrumen lindung nilai

Futures contracts adalah kontrak forward

A cash flow hedge adalah desain untuk membatasi

Perusahaan membeli opsi kontrak

Perusahaan dapat menggunakan opsinya

©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn 12 - 28

January 15, 2013

March 31, 2013

©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn 12 - 30

The fuel inventory is used on June 15, 2003.

Other Comprehensive Income 30,000

©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn 12 - 31

Lindung Nilai Nilai Wajar adalah item yang dilindung

©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn 12 - 32

©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn 12 - 33

©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn 12 - 34

May 31, 2013

©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn 12 - 35

©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn 12 - 36

©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn 12 - 37

©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn 12 - 38

Derivative instruments represent

Fair value is the most relevant measurement.

©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn 12 - 39

Only items that are assets or