diff --git a/erpnext/accounts/doctype/gl_entry/gl_entry.py b/erpnext/accounts/doctype/gl_entry/gl_entry.py
index f07a4fa..7af40c4 100644
--- a/erpnext/accounts/doctype/gl_entry/gl_entry.py
+++ b/erpnext/accounts/doctype/gl_entry/gl_entry.py
@@ -58,6 +58,13 @@
 			validate_balance_type(self.account, adv_adj)
 			validate_frozen_account(self.account, adv_adj)
 
+			if (
+				self.voucher_type == "Journal Entry"
+				and frappe.get_cached_value("Journal Entry", self.voucher_no, "voucher_type")
+				== "Exchange Gain Or Loss"
+			):
+				return
+
 			if frappe.get_cached_value("Account", self.account, "account_type") not in [
 				"Receivable",
 				"Payable",
diff --git a/erpnext/accounts/doctype/journal_entry/journal_entry.py b/erpnext/accounts/doctype/journal_entry/journal_entry.py
index ea4a2d4..0115fd7 100644
--- a/erpnext/accounts/doctype/journal_entry/journal_entry.py
+++ b/erpnext/accounts/doctype/journal_entry/journal_entry.py
@@ -499,11 +499,12 @@
 				)
 
 				if not against_entries:
-					frappe.throw(
-						_(
-							"Journal Entry {0} does not have account {1} or already matched against other voucher"
-						).format(d.reference_name, d.account)
-					)
+					if self.voucher_type != "Exchange Gain Or Loss":
+						frappe.throw(
+							_(
+								"Journal Entry {0} does not have account {1} or already matched against other voucher"
+							).format(d.reference_name, d.account)
+						)
 				else:
 					dr_or_cr = "debit" if d.credit > 0 else "credit"
 					valid = False
diff --git a/erpnext/controllers/accounts_controller.py b/erpnext/controllers/accounts_controller.py
index 611eca6..0b3b41d 100644
--- a/erpnext/controllers/accounts_controller.py
+++ b/erpnext/controllers/accounts_controller.py
@@ -1039,9 +1039,9 @@
 									"cost_center": erpnext.get_default_cost_center(self.company),
 									# TODO: figure out a way to pass reference
 									# throws 'Journal Entry doesn't have {account} or doesn't have matched account'
-									# "reference_type": self.doctype,
-									# "reference_name": self.name,
-									# "reference_detail_no": arg.idx,
+									"reference_type": self.doctype,
+									"reference_name": self.name,
+									"reference_detail_no": arg.idx,
 									reverse_dr_or_cr: abs(arg.get("difference_amount")),
 									reverse_dr_or_cr + "_in_account_currency": 0,
 								}