Accounting Mechanism:
1. Issuance of Draft, T.T. etc.
a) Against BD. Taka:
Dr. Cash from customer or Customers CD/SB account for F.C Amount @ T.T. & OD
selling plus amount of charges as per schedule.
Cr. Dutch-Bangla General A/C H.O (ID) for FC amt@B. Bank ready selling.
Cr. Income A/C Exchange Gain on F.C (Difference amount between T.T. & O.D
selling & B. Bank ready selling amount)
Cr. Income A/C: Commission on T.T./D.D foreign as per schedule of charges.
b) For F.C A/C of the Customer:
Dr. Customers F.C A/c for FC amount Prevailing-holding rate of F.C.
Balance.
Cr. Dutch-Bangla General A/C H.O.(ID) for FC amount @Prevailing
holding rate.
Dr. Customers Taka A/C or cash from Customer for charges as per schedule
Cr. Income A/c Commission on T.T./ D.D foreign for charges schedule.
2. Issuance of Travellers’ cheque:
A) Against BD. Taka:
Dr. Cash from Customer or Customers CD/SB account for F.C amount @ T.C
selling plus commission & charges as per schedule.
Cr. T.C. issued @ B. Bank selling rate.
Cr. Income A/C: Exchange Gain on F.C. (Difference amount between T.C selling &
B. Bank ready selling amount)
Cr. Income A/C: commission on T.C as per schedule of charges.
B) For F.C Account of the Customer:
Dr. Customers F.C account for F.C amount @ Prevailing holding rate of F.C.balance
Cr. T.C issued @ prevailing holding rate of F.C balance
Dr. Cash from Customer or CD/SB A/c for charges as per schedule
Cr. Income A/c: Commission on T.C. as per s schedule of charges.
3. Issuance of F.C Notes:
Dr. Cash from Customer or CD/SB account for F.C amount
@ Cash selling rate plus commission & charges as per schedule.
Next..
Cr. F.C. in had Account for F.C. amount @ Cash selling rate.
Cr. Income A/c: commission on F.C as per schedule of charges.
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