Forex on Accrued Expenses

Joined
Oct 26, 2016
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United Arab Emirates
Dears,

Could you help me with the below;
On 30th Sept I have accrued an expense of EUR 100 equivalent to USD 88.
On Oct 15, I received actual invoice for the same amount of EUR 100, USD equivalent however is $85 (USD being my reporting currency) and thus I have the below entries;

30 Sept Foreign Currency Local Currency
Dr Expense EUR 100 USD 88
Cr Accruals EUR 100 USD 88
#
15 Oct
Dr Accruals EUR 100 USD 88
Cr Supplier X EUR 100 USD 85
Cr Forex 0 3

Are the above entries correct?

TIA.
 

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