The calculation should be this:
Total Pay = 960 + 9.99 = 969.99
Bank Account Credit= 969.99 x 3.203 = RM 3106.88
Creditor Debit = 960 x 3.203 = RM 3074.88
Bank Charges Debit = 3106.88 - 3074.88 = RM 32
Total Pay = 735+9.99 = 744.99
Bank Account Credit = 744.99 X 3.203 = RM 2386.20
Creditor Debit = 735 x 3.203 = RM 2354.21 (2354.205)
Bank Charges Debit = 2386.20 - 2354.21 = RM 31.99
This is the right way because there is a rounding issue if user wanted the system to calculate the local value automatically.
The rounding diff. In other system may post to an account call 'Rounding expenses' which is an expenses ac and QnE didn't provide 'rounding expenses', QnE post the diff. To bank charges instead, because both are expenses ac.
The diff. Shouldn't post to bank ac because it will affect the actual bank bal. Also shouldn't post to creditor as it will affect the actual creditor bal.
Thus, we should write off immediately and lump it to the bank charges ac.