ACTG 100 - Accounting Procedures

    Recent Professors
    Leonor M. Cabrera, Stephen P. Heath, Sandra R. Dorsett, Richard S. Claire, Michelle Fang, Sean P. Bowman
    Recent Semesters
    Fall 2026, Summer 2026, Spring 2026, Fall 2025, Summer 2025
    Class Size
    35 students
    Credits
    3
    Fall 2026 Sections
    View Fall 2026 sections of ACTG 100
    Transfers To
    CSU
    Description
    Study of the fundamentals of accounting and the skills required to perform the bookkeeping for a small business. Topics include the accounting cycle, preparation of journals, ledgers, adjusting journal entries, and financial statements; the sales cycle, purchasing cycle, payroll, and bank reconciliations. ACTG 100 provides an important foundation for ACTG 121.
    Usually Held
    Mon 6:00pm–8:50pm, Tue 6:00pm–9:10pm, Tue Thu 12:10pm–1:30pm