Tax

Foreign Currency Exchange Gain

Recording a gain when settling a foreign currency invoice at a favorable rate.

Account NameTypeDebit ($)Credit ($)
Accounts PayableLiability (-)1,400.00-
CashAsset (-)-1,350.00
Foreign Exchange GainRevenue (+)-50.00

💡 Accountant's Note

Common in Jordan for imports. If the JOD/USD rate fluctuates in your favor between the invoice date and payment date, you record a gain.

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