Start with a clear source
All exchange rates in these worked examples are fictional arithmetic inputs, not current market rates. A business must use the source, date and method appropriate to its own review and approved accounting process. Keep original currency amounts available throughout.
Choose the question you need to resolve
Use the guides to identify missing context or check a calculation. Do not add unlike currencies directly or mistake a converted working figure for the amount actually charged, invoiced or received.
Keep your next step connected
The guides below follow the work from its source to its review and handoff. Open the task that matches your question, use its example to check your reasoning and follow the related links when another record needs attention. Retain your own source evidence and the person responsible for the final decision.