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Month-end calculation of exchange rate differences is performed in both calculation modes.
To include the revaluation for foreign-currency accounts and calculation of gains and losses due to exchange rate differences fluctuations in the month-end closing process, you need to select the Calculate Exchange Rate Differences option on the Accounting > Service Tools > Month-End Closing form. You can review the results of the calculation and corresponding journal entries in the generated Month-End Closing document when you click the 
button. For more information on month closing, refer to Month-End Closing Service Tool.
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- The Cash and Cash Equivalents section of COA: cash and bank accounts, the PDCs Received account.
- The Trade and Other Current Receivables section of COA: the Current Trade Receivables from Customers account, the Deposits Paid to Suppliers account.
- The Trade and Other Current Payables section of COA: the Current Trade Payables and Deposits from Customers accounts.
- The Staff Settlements (Liability) section of COA: the Staff Salary Settlements and Unpaid Employee Business Expenses accounts, the PDCs Issued account.
- The Staff Settlements (Assets) section of COA: the Prepaid Employee Business Expenses account.
Revaluation of accounts is For example, on June 30 the bank account with balance of 23000 EURO is revalued in the accounting currency (which is AED Dirham) with the 4.52 exchange rate in effect on June 30 as having balance of 103960 Dirham.
Revaluation of accounts in other COA sections and calculation of gains/losses are performed on per document (transaction) basis. The document amounts in the accounting currency are recorded to the account with all the related information. For example, for accounts in the Payable and Receivable sections of COA such information includes: Entity, Company, Contract, and Document. For accounts from other sections of COA, the related information depends on the section.
Gain or loss resulted from exchange rate fluctuations for a document is calculated as follows:
1. The document amount is revalued based on the exchange rate of the foreign currency with respect to the accounting currency on the date of month end.
2. Gain or loss is determined as the difference between the document amount in the accounting currency on the month-end date and the document amount on the last revaluation date that can be the transaction date if the document was posted during the current month or the previous month-end closing date if the document was posted earlier. If the difference is greater than 0, the gain is recorded; otherwise, the loss is recorded.
Exchange differences for transactions that were paid during the period are also calculated during the month-end closing, using the exchange rate on the date of payment.
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