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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 : 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) 2. Pada tingkat harga umum : Model biaya historis daya beli konstan (historical cost constant purchasing power model)

  3. Penyesuaian Tingkat HargaUmum Indeks Harga Keluarga (4 org) belanja Rp2.800.000 akhir th.1 Bayar 3.080.000 barang yg sama 1 tahun kemudian. Index harga th.2 = 3.080.000/2.800.000 = 110 = 10% inflasi EKUIVALEN DAYA BELI BELANJA IHUc / IHUtt x Jumlah Nominaltt = EDUc IHU = Index harga umum c = periode berjalan tt = tanggal transaksi EDU = ekuivalen daya beli umum

  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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