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

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Presentasi berjudul: "12 - 1 ©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn Konsep dan Transaksi Mata Uang Asing Chapter 12."— Transcript presentasi:

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

2 ©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn Definisi dan Konsep Pertukaran Mata Uang Asing Nilai tukar memberikan… Stdr nilai Media pertukaran, Unit pengukuran Utk transaksi ekonomis.

3 ©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn Definisi dan Konsep Pertukaran Mata Uang Asing Dlm transaksi antar 2 entitas di negara yg berbeda, jumlah hutang dan piutang dinyatakan dlm mata uang lokal entitas penjual/pembeli.

4 ©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn Definisi dan Konsep Pertukaran Mata Uang Asing Kurs pertukaran adl harga mata uang suatu negara yg dinyatakan dlm mata uang negara lain =.0082

5 ©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn Kuotasi langsung dan tidak langsung Kurs Mata Uang Kuotasi langsung (setara U.S. dollar): Jika $1.60 dpt ditukar dgn £1. Kuotasi tdk lgsung (mata uang asing per U.S. dollar): $ =$1.60 =£ $1.60

6 ©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn Floating, Fixed, and Multiple Exchange Rates. Floating Fixed Multiple Melemah Menguat

7 ©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn Spot, Current, and Historical Exchange Rates Spot rate – kurs pertukaran ketika terjadi pertukaran mata uang Current rate – kurs pertukaran pada tgl neraca atau tgl transaksi Historical rate – kurs yg dipakai pd tgl transaksi atau kejadian yg telah terjadi

8 ©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn Transaksi Mata Uang Asing Selain Forward Contracts Transaksi lokalTransaksi asing Mata uang fungsional adl mata uang yg digunakan oleh entitas dlm suatu lingkungan ekonomis utama.

9 ©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn Transaksi Mata Uang Asing Selain Forward Contracts Transaksi mata uang asing dinyatakan (didenominasikan) dlm mata uang selain mata uang fungsional

10 ©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn Translasi pada Spot Rate Perusahaan AS mengimpor barang dagang dr perusahaan di kanada ketika spot rate utk dollar Kanada adl $.70 Tagihan sejumlah 10,000 Dollar Kanada dilakukan dlm 30 hari. Bagaimana pencatatannya?

11 ©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn Translasi pada Spot Rate Inventory7,000 Accounts Payable (fc)7,000 (Translation 10,000 Canadian dollars ×.70 spot rate) Jika piutang diselesaiakan ketika spot rate adl $.69, bagaimana mencatatnya?

12 ©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn Translasi pada Spot Rate Accounts payable (fc)7,000 Exchange Gain 100 Cash6,900 (Cash required equals 10,000 Canadian dollars × the $0.69 spot rate)

13 ©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn Pembelian didenominasi dalam Mata Uang Asing AT Co di AS membeli barang dagang dr Kimetz Co di Belanda pd 1 December 2008, senilai 10,000 euros ketika spot rate utk euro adl $ AT menutup buku tgl 31 Desember 2008, ketika spot rate utk euro adl $0.6550, dan membayar pd 30 Januari 2009, ketika spot rate adl $

14 ©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn Pembelian didenominasi dalam Mata Uang Asing December 1, 2008 Inventory6,600 Accounts Payable (fc)6,600 To record purchase of merchandise from Kimetz Company (10,000 euros × $ rate) December 31, 2008 Accounts Payable (fc) 50 Exchange Gain 50 To adjust accounts payable to exchange rate at year end [10,000 euros × ($ – $0.6550)]

15 ©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn Pembelian didenominasi dalam Mata Uang Asing January 30, 2009 Accounts Payable (fc)5,550 Exchange Loss 100 Cash6,650 To record payment in full to Kimetz Company (10,000 euros × $ spot rate)

16 ©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn Penjualan didenominasi dalam Mata Uang Asing Tgl 16 Desember 2008, AT menjual barang dagang Ke Kimetz senilai 20,000 euros ketika spot rate utk euro adl $ AT menutup buku tgl 31 Desember, ketika spot rate adl $0.6550, menerima pembayaran tgl 15 January 2009, ketika spot rate adl $0.6700, Dan meyimpan kas tsb sampai 20 January, ketika ditukar dr euros ke USD pada kurs $0.672.

17 ©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn Penjualan didenominasi dalam Mata Uang Asing December 15, 2008 Accounts Receivable (fc)13,200 Sales13,200 To record sales to Kimetz (20,000 euros × $ spot rate) December 31, 2008 Accounts Receivable (fc) 100 Exchange Gain 100 To adjust accounts receivable year end [20,000 euros × ($ – $0.6600)]

18 ©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn Penjualan didenominasi dalam Mata Uang Asing January 15, 2009 Cash13,400 Accounts Receivable (fc)13,300 Exchange Gain 100 To record collection in full from Kimetz (20,000 euros × $0.6700) and recognize exchange gain for 2009 [20,000 euros × ($ – $0.6650)] January 20, 2009 Cash13,450 Exchange Gain 50 Cash (fc)13,400 To convert 20,000 euros into U.S. dollars (20,000 euros × $0.6725)

19 ©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn Aktivitas Hedging dan Derivatif dalam Mata Uang Asing Derivatives adl nama umum utk banyak sekuritas finansial Nilai kontrak derivatif scr lgsung terkait dgn fluktuasi dlm harga, kurs atau variabel lain yg mendasarinya.

20 ©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn Options contracts Instrumen Derivatif Forward contracts Future contracts

21 ©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn Instrumen Derivatif Options adl hak tp bkn kewajiban utk melakukan suatu tindakan. Forward contract adl kontrak yg dinegosiasikan antar pihak dan tdk melalui bursa.

22 ©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn Instrumen Derivatif Futures contracts adl kontrak yg mengikat kedua pihak utk melakukan suatu tindakan Cash flow hedge adl kontrak utk mengurangi risiko perusahaan atas perubahan harga dr pembelian yg direncanakan

23 ©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn Instrumen Derivatif Sebuah perusahaan menandatangai kontrak opsi tgl 15 January 2003, dgn harga $1,000. Perusahaan tsb dpt menggunakan opsinya utk membeli 100,000 gallon minyak dengan harga $1 per gallon. Opsi kadaluarsa tgl 31 May 2003.

24 ©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn Instrumen Derivatif January 15, 2003 Fuel Contract Option1,000 Cash1,000 Perusahaan menyiapkan laporan kuartal tgl 31 March Harga pasar minyak adl $1.25. Perusahaan dpt menggunakan opsinya pada tgl ini

25 ©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn Instrumen Derivatif March 31, 2003 Fuel Contract Option24,000 Other Comprehensive Income – Unrealized Holding Gains on Fuel Option Contract24,000 Tgl 31 May 2003, harga minyak adl $1.30. Pembuat opsi hrs membayar perusahaan sebesar $0.30 per gallon atau $30,000.

26 ©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn Instrumen Derivatif May 31, 2003 Fuel Inventory130,000 Cash130,000 Cash 30,000 Fuel Contract Option 25,000 Other Comprehensive Income 5,000

27 ©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn Instrumen Derivatif June 15, 2003 Cost of Goods Sold130,000 Fuel Inventory130,000 Other Comprehensive Income 30,000 Cost of Goods Sold 30,000 Persediaan minyak digunakan tgl 15 June 2003.

28 ©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn Fair Value Hedges Fair value hedge adl kontrak derivatif yg bertujuan mengurangi risiko harga dr aset yg dimiliki atau komitmen pembelian.

29 ©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn Ringkasan Forward Contracts (Speculation) Tujuan Berspekulasi dlm perubahan kurs pertukaran Pengakuan Rugi/laba pertukaran diakui segera, berdasarkan perubahan forward rate. Efek yg diharapkan dr hedge dan item mata uang yg terkait Efek pd laba adl laba/rugi pertukaran yg diakui

30 ©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn Ringkasan Forward Contracts (Hedge of a Net Asset or Liability Position) Tujuan Utk menutupi eksposur pd posisi aset atau kewajiban yg ada Pengakuan Laba/rugi pertukaran diakui pd periode tjadi, tp tertutupi oleh laba/rugi pd posisi aset dan kewajiban. Efek yg diharapkan dr hedge dan item mata uang yg terkait Efek pd laba adl amortisasi premium atau discount (gains and losses offset.)

31 ©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn Ringkasan Forward Contracts (Hedge of an Identifiable Commitment) Tujuan Utk menutupi eksposur pd pembelian atau penjualan masa depan dgn mengunci harga pd kontrak saat ini. Pengakuan Laba/rugi pertukaran diakui segera, tp tertutupi oleh Laba/rugi dr komitmen perusahaan. Efek yg diharapkan dr hedge dan item mata uang yg terkait Efek pd laba adl perbedaan dlm nilai instrumen dgn komitmen perusahaan

32 ©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn Ringkasan Forward Contracts (Hedge of an Anticipated Transaction) Tujuan Utk menutupi eksposur atas kemungkinan Pembelian atau penjualan masa depan Pengakuan Laba/rugi pd hedge diperhitungkan pd OCI sampai transaksi yg mendasarinya selesai. Efek yg diharapkan dr hedge dan item mata uang yg terkait Efek pd laba tdk ada. Penyesuaian pd transaksi yg mendasari

33 ©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn Ringkasan Forward Contracts (Hedge of a Net Investment in a Foreign Entity) Tujuan Utk menutupi eksposur pd investasi yg ada di luar negeri Pengakuan Laba/rugi pertukaran diakui sbg OCI dan akan menutupi Penyesuaian atas translasi yg dicatat pd investasi. Expected Effect of Hedge and Related Foreign Currency Item Efek pd laba adl perubahan pda nilai masa depan dr hedge dibandingkan dengan nilai investasi.

34 ©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn Speculation Laba/rugi pertukaran dlm instrumen derivatif utk berspekulasi dlm pergerakan mata uang asing dimasukkan dlm laba pd periode terjadi perubahan forward rates.

35 ©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn Speculation Tgl 2 November 2007, U.S. International Menandatangani 90-day forward contract (future) utk membeli 10,000 euros (€). Kurs saat ini utk 90-day futures adl €5,400. Spot rate utk euros pd 2 November adl $

36 ©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn Speculation Apa jurnalnya? December 31, 2007January 30, day futures$0.5450$ Spot rate$0.5500$0.5530

37 ©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn Speculation November 2, 2007 Contract Receivable (fc)5,400 Contract Payable5,400 To record contract for 10,000 euros × $ exchange rate for 90-day futures

38 ©2003 Prentice Hall Business Publishing, Advanced Accounting 8/e, Beams/Anthony/Clement/Lowensohn Speculation December 31, 2007 Contract Receivable (fc)50 Exchange Gain50 To adjust receivable from exchange broker and recognize exchange gain 10,000 euros × ($ forward exchange rate for 30-day futures – $ per books)

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


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