Dear Hasan,
In the AP/AR netting process i am facing a practical difficulaties on bringing exchange gain and loss accounting in the system.
For an e.g i have 100 $ payables from Supplier A and 50$ receivable from Customer A. During netting process i would like apply 50$ transaction with 100 $ invoice by 48$ receipt and 2$ exchange gain/loss.Vice versa gain scenario also applicable where i want xe gain and loss accounting to happen along with Netting.

Kindly advice.

You only mentioned you have having issues related to exchange rate
You did not really mentioned what issues you are having. (error? wrong amounts?)

I cannot really comment unless I know what problem are you facing.

If your issue is that you are seeing wrong exchange gain/loss amounts then please note that this is a known bug and Oracle has a fix for it:

For R12.0.x: Patch 9789590:R12.FUN.A
For R12.1.x: Patch 9785154:R12.FUN.B