ACTG 106 - Accounting Cycle Survey

    Recent Professors
    Leonor M. Cabrera, Olivier Y. Flewellen
    Recent Semesters
    Fall 2026, Fall 2025
    Class Size
    35 students
    Credits
    1
    Fall 2026 Sections
    View Fall 2026 sections of ACTG 106
    Transfers To
    CSU
    Description
    Survey of accounting cycle concepts and applications. Topics include the balance sheet equation, journal entries, general ledger accounts, the trial balance, adjusting journal entries, and preparation of financial statements. This course provides foundational skills that will help students succeed in all other accounting courses. Students may use this course as preparation for future accounting classes or as a review. The Financial Accounting and Reporting (FAR) section of the CPA exam includes questions based on the accounting cycle, so this course will help students prepare for the CPA exam.