| Business in trading involves a great deaf of a merchandise inventory. The valuation of merchandise inventory in money changer depends on the fluctuation of the exchange rate. When this research was taken in 1980, the central bank used the fixed exchange rate. Recently, the central bank manages the floating exchange rate and the exchange rate tends to be raise. According to Indonesian Accounting Standard, a foreign currency transaction should be recorded in the transaction date exchange rate but on the balance sheet this foreign currency should be reported in the balance sheet date exchange rate. So there is an exchange rate difference. This paper will discuss the problem solving of this situation. First, by analyze the problems in detail with the systems of recording inventory method. Second, makes a trial and error computation in the fluctuation exchange rate for valuation merchandise inventory. |