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Accounting region - Sopko V.V.

B.3.3.7. Region of operations with foreign currency

Foreign understanding. An operation with foreign currency - the whole of an operation, which is generally required in foreign currencies, is maintained in an account in Japan and stores an accounting financial position and stores an accounting sound. Such operations are due to export or import of goods, investment, gain or payment of dividends, and credit for the cordon.

For the purpose of accounting accounting information and adding up the post of the need, the transaction must be converted into foreign currency in Ukrainian currency. With the help of the title so called ranks the course of the day .

The course of the day is the price of the currency of the country, turned in the currency of Ukraine at the time of the official state operation (depositing, refund of pennies, transfer of goods). Information about foreign exchange rates Publication of the National Bank of Ukraine.

The current accounting standard and the foreign exchange rate in Ukraine, the foreign exchange rates for transactions in foreign currencies, are designated as the minimum foreign currency assets and the assets at the date of the restoration of the financial accounting period. I’m imagining at the quarters and around the crampons.

From the Law of Ukraine “On Foreign Relations”, to the foreign currency shall be:

a) the currency of the country, pennies (banknotes; bills of state power, coins); obigu;

b) payment documents in penny units of the foreign power and international penny units;

c) cash in penny units of foreign countries, international penny units in the territory of Ukraine in foreign currency with a large conversion, as well as on banknotes and deposits in bank and credit institutions in Ukraine.

Region of coursework. The accounting region of manifestations and the ruble of foreign currency is maintained on the counter “Flowing banknotes to the bank”, the analitical region is operated on the basis of bankruptcy certificates for banks and the bank is open for the following: personalities ”,“ Rozrahunka with shopkeepers and deputies ”,“ Rozrakhunka with winter debtors ”,“ Rozrakhunka with winter debtors ”, etc. t. Recordings on the handed rashunahs can be found on the most representative documents (bank notes, the first documents for the first time), according to any gained sums in foreign currencies.

At the dermal skin at the analogous region of the country, the region of skin currency is reserved for the nominal rate, daily rate, the loan is sold the previous month and the current rate (exchange rate), it is marked in the Ukrainian currency.

Exchange rate on the day of the transaction at the fixed exchange rate of the currency I see for the debit or credit for the loan “Operational income” or “Expenditures on operating expenses”.