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AKUNTANSI INFLASI

AKUNTANSI INFLASI. Inflasi : Kenaikan tingkat harga umum atas semua barang dan jasa di dalam suatu perekonomian . Perubahan harga : 1. Pada tingkat harga spesifik 2. Pada tingkat harga umum Akuntansi : 1. Pada tingkat harga spesifik : Model Biaya Berjalan (current cost model)

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AKUNTANSI INFLASI

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  1. AKUNTANSI INFLASI

  2. Inflasi : Kenaikantingkathargaumumatassemuabarangdanjasadidalamsuatuperekonomian. • Perubahanharga : 1. Padatingkathargaspesifik 2. Padatingkathargaumum • Akuntansi : 1. Padatingkathargaspesifik : Model BiayaBerjalan(current cost model) 2. Padatingkathargaumum : Model biayahistorisdayabelikonstan(historical cost constant purchasing power model)

  3. Penyesuaian Tingkat HargaUmum IndeksHarga Keluarga (4 org) belanja Rp2.800.000 akhir th.1 Bayar 3.080.000 barangygsama 1 tahunkemudian. Index harga th.2 = 3.080.000/2.800.000 = 110 = 10% inflasi EKUIVALEN DAYA BELI BELANJA IHUc/ IHUtt x JumlahNominaltt = EDUc IHU = Index hargaumum c = periodeberjalan tt = tanggaltransaksi EDU = ekuivalendayabeliumum

  4. Penyesuaian Tingkat HargaUmum EKUIVALEN DAYA BELI PENDAPATAN IHUc/ IHUavg x Total Pendapatan = EDUc

  5. Penyesuaian Tingkat HargaUmum

  6. Penyesuaian Tingkat HargaUmum

  7. Model SAJI ULANG

  8. Model SAJI ULANG

  9. Model SAJI ULANG

  10. Model SAJI ULANG

  11. Model SAJI ULANG

  12. Model SAJI ULANG

  13. Model SAJI ULANG

  14. Model SAJI ULANG

  15. Model SAJI ULANG

  16. Model SAJI ULANG

  17. Model Pengendalian

  18. Model Pengendalian

  19. Model Pengendalian

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