Perlakuan Selisih Kurs Atas Piutang Valuta Asing dan Dampaknya terhadap Laporan Keuangan pada PT Sari Makmur Tunggal Mandiri.
Treatment in exchange rate of foreign currency receivable of companies aregenerally stated in PSAK No. 10. PT. Sari Makmur Tunggal Mandiri is a coffeeseed’s processing company, with it’s ending production coffee seed’s high quality(the best coffee seed) and coffee powder. Company’s production is sold abroad, inAsia, some European countries and America. The company gains its revenue byselling the best coffee seed and coffee powder. Different in exchange rate of PT. SariMakmur Tunggal Mandiri exists from the different between exchange rate when thetransaction of selling and receive of receivable’s payment. But at the end of the year,company don’t adjust the foreign exchange rate. As the result the nominal of foreigncurrency receivable doesn’t give the real amount of balance statement date. It caneither to high or to low and finally will effect the income statement. The companyshould do adjustment of exchange rate at the end of the book year and increase ordecrease the exchange rate in income statement so that the amount of the exchangerate of balance statement date is the real amount and finally actual gain or loss of thecompany at the company at that period can be gotten.The research is done through one (1) year of the company’s financial report ofPT. Sari Makmur Tunggal Mandiri for 2006 period. It uses descriptive method, data iscollected, arranged, interpreted, analyzed, so that they give full explanation for theproblem that the company is facing.The research analysis shows that in general PT. Sari Makmur Tunggal Mandirihas followed and done PSAK No. 10 in foreign currency receivable transaction.
Year of publication: |
2011-08-01
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Authors: | Hutapea, Valentino |
Other Persons: | Katio (contributor) |
Subject: | Selisih Kurs | Piutang Valuta Asing | Laporan Keuangan |
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