Foreign exchange loss or gain entry

Entry will be

Bank account debit 25742.51

Bank charges account debit 46.30

To (Partys name from whom you got payment) account credit 25788.81

Bank charges here is Foreign exchange loss.

Foreign exchange gain or loss account is opened under Indirect expense head in PNL

suppose a seller raised an invoice in dollars($10), receipt to be consider in dollars($10). but exchange rate on the date of invoice is RS. 60 per $. and as on the date of receipt is RS. 58 per $. no loss in dollars.
but loss was raised on conversation.
amount receivable as on sale is RS. 600.
but actually received only RS. 580.
diff is foreign exchange loss.

but in your case no foreign exchange loss. but bank charges can be considered as indirect exp.

Thanks for your reply it help to book the required entry