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Accounting for Investments, Volume 2: Fixed Income Securities and Interest Rate Derivatives—A Practitioner's Guide by R. Venkata Subramani

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ACCOUNTING ENTRIES IN FUNCTIONAL CURRENCY—PROBLEM 2—USD

F-1 On introducing cash into the fund: (T-1 @ FX Rate: 2-138500)

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F-2 On purchase of Bonds—HTM: (T-2 @ FX Rate: 2.132000)

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F-3 On accounting for premium/discount on purchase of Bonds—HTM: (T-3 @ FX Rate: 2.132000)

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F-4 On recording accrued interest purchased on purchase of Bond: (T-4 @ FX Rate: 2.132000)

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F-5 On payment of contracted sum: (T-5 @ FX Rate: 2.133020)

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F-6 FX Translation on payment to broker:

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F-7 On accounting for interest on coupon date: (T-6 @ FX Rate: 2.106640)

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F-8 On reversal of accrued interest purchased: (T-7 @ FX Rate: 2.106640)

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F-9 FX Translation on Accrued interest purchased:

F-10 On receipt of coupon interest in ...

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