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ACTG 106 Accounting Cycle Survey

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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

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 CPA exam includes questions based on the accounting cycle, so this course will help students prepare for the CPA exam. [CPE Hours: CPA, 16 Hours]

Units: 1
Degree Credit
Pass/No Pass Only
  • Lecture hours/semester: 16-18
  • Homework hours/semester: 32-36
Prerequisites: None
Corequisites: None
Transfer Credit: CSU