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TT15 Adjustment for Currency Loss on Purchase of Fixed Assets

Typical Transaction 15
Example: For a better understanding of currency differences, in contrast with TT14 which explains a case of revaluation of the US dollar versus the pound we will use in the transaction an example of devaluation of the pound versus the US dollar.
In the course itself, Typical Transaction 15, O35F Q1, there is a devaluation of the pound versus the Japanese Yen, but we considered to compare the cases of revaluation and devaluation with the same currency, US dollar, as more illustrative of currency differences. This in this example the US Dollar has revalued against the British Pound, from 1.7 USD per pound to 1.5 USD per pound, the original invoiced amount in has increased from £44,000 to £49,867. It means a currency loss of £5,867.
The entries for this transaction in the Accounting System can be seen here, 

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