Septiari, DoviSumanti, Siti Dwi2022-12-092022-12-092015-07-09https://repository.polibatam.ac.id/xmlui/handle/123456789/381In the world of international trade , foreign currency transactions have been very fair conducted by local and foreign companies . Rise and fall of the exchange rate impact is very significant for the company's earnings conducting transactions with foreign currencies . PT Cladtek Bi Metal Manufacturing is a company that is largely operational activities using foreign currencies ., The exchange rate should be kept by PT Cladtek Bi Metal Manufacturing . This study aims to determine the accounting treatment of foreign exchange when the company suffered a loss as a result of raising exchange rates in 2013. Additionally, it can determine the cause of the loss of the company . Broadly speaking , PT Cladtek Bi Metal Manfacturing 've done the appropriate accounting treatment to recognize the exchange rate difference.idManajemen BisnisAkuntansiExchange RateRateThesis