摘要:In the modern economy is growing more and more foreign exchange traders orMoney Changer, especially in big cities and tourism and thus has a cycle offinancial reports that are different from companies in other fields. Therefore, Iam interested to discuss the recording and preparation of financial reports andanalysis of profitability at PT Gunsa Main FX that engages in foreign exchangetrading. In this study, the authors use a method of literary study and field studyto collect the necessary data. The Company uses the cash and carry system inbuying and selling foreign exchange so that the company has no accountspayable and accounts receivable. This is a good thing for the development of thecompany's profitability. From the calculation analysis of profitability at PTGunsa Main Currency, percentage who are not as good as the companydisclosed the trade in general.