LEMBAR DISKUSI

Anggota Kelompok :

1) .................................

2) ..................................

3)....................................

4) ...................................

5) ...................................

Hasil Diskusi :

..................................................................................................................................................................
..................................................................................................................................................................
..................................................................................................................................................................
..................................................................................................................................................................
..................................................................................................................................................................
..................................................................................................................................................................
..................................................................................................................................................................
..................................................................................................................................................................
..................................................................................................................................................................
..................................................................................................................................................................
..................................................................................................................................................................
..................................................................................................................................................................
..................................................................................................................................................................
..................................................................................................................................................................
..................................................................................................................................................................
..................................................................................................................................................................
..................................................................................................................................................................
..................................................................................................................................................................
..................................................................................................................................................................
..................................................................................................................................................................
..................................................................................................................................................................
..................................................................................................................................................................
..................................................................................................................................................................
Kel 1. Arti dari timbangan yang berati keseimbangan. Keseimbangan disini artinya jumlah sisi
aktiva harus selalu sama dengan sisi pasiva. Bentuk dari persamaan dasar akuntansi yaitu
Aktiva = Kewajiban + Ekuitas atau Harta = Utang + Modal

Kel 2. -Kas, perlengkapan kantor dan gedung termasuk ke dalam kelompok Aktiva
-Utang usaha termasuk kelompok Kewajiban
-Investasi termasuk kelompok Ekuitas
Pada persamaan dasar akuntansi jumlah antara aktiva dan pasiva harus balance atau
seimbang, maka bentuk persamaan dasar akuntansinya Aktiva = Pasiva atau Aktiva =
kewajiban + Ekuitas atau Harta = Utang + Modal