When we have multiple invoices in a currency that we want to settle against a bank document in a different currency, we must again proceed through mutual offset entries.
Example:
INV1 = 20 EUR
INV2 = 30 EUR
INV3 = 50 EUR
Bank = 125 USD
1) Record all invoices and post them in the standard way to the revenue account against account 311.
2) Post the bank document to the money-in-transit account, i.e. 221/261.
3) We now need to determine the conversion rate. Divide the CZK value on the bank document by the total invoice amount in the foreign currency: 2669 / (20 + 30 + 50) = 26.69.
Our conversion rate is therefore 26.69.
4) Go to the menu Money – Mutual Offsets, click the New button, and in the dialog box select "Manually".
5) Fill in the company, offset number, and date, set the movement type to Receipt, and post to account 395. Enter the invoice amount and currency — 100 EUR — along with our calculated conversion rate of 26.69:
At the top, click the arrow button next to the Match button and select "Manual payment link creation". You can select all three invoices at once by checking the checkbox on the left, then click "Next".
Fill in the document type to which the exchange rate difference should be posted, then click "Finish".
If we now look at the links, we can see that an exchange rate difference has been created for all three invoices:
Click the Save and Close button.
6) The final step is to clear account 261 and create the expenditure side of the offset. Again, select New and "Manually" at the top, but this time set the movement type to "Issue". Enter the currency and amount from the bank document — 125 EUR = 2,669 CZK. Post as 261/395.
This offset entry serves solely to clear the account and should therefore be left unmatched, as the bank document cannot be added to mutual offset entries.