Book keeping for accounts in different currency

1- For rising the invoice to Foreign party (Client)......

Foreign Party  A/c    Dr   XXXX

     To (Income Head)              XXXX

2- For depositing the Due amount to Our Foreign BAnk

Foreign Bank  A/c    Dr   XXXX

    To  Foreign Pary A/c          XXXX

3- Bank Charge for collection by Foreign bank

Bank Charge/Commission A/c    Dr   XXX

     To Foreign Bank A/c                         XXX

4- For the Tranfering of amount to domestic bank from foreign bank

Domestic Bank A/c  Dr   XXXX (Current day RBI  Exchange rate)

     To Foreign Bank A/c         XXXX

5- For forex gain or loss  ( Please refer the bill raising day RBI exchange rate)

a)- If gain is there

Foreign Party A/c  Dr                 XXXX

    To Forex Gain/Loss (provision)        XXXX

b)- if loss is there

Forex Gain/Loss (provision)   Dr  XXXX

     To  Foreign Party A/c                   XXXX