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ACTG 100 Accounting Procedures

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Minimum Grade for Prerequisites

Unless otherwise indicated, a grade of C or higher is required for all prerequisite courses.

Course 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.

Units: 3
Degree Credit
Letter Grade Only
  • Lecture hours/semester: 48-54
  • Homework hours/semester: 96-108
Prerequisites: None
Corequisites: None
Transfer Credit: CSU , UC