Figure · FIG:pilot/accounting-cycle

The accounting cycle as a controlled loop

A cyclic view from evidence through recording, adjustment, reporting, and closing.

Updated Aug 7, 2026 Review due Nov 7, 2026
Evidence moves through analysis, recording, adjustment, reporting, and closing before the next period begins.
Detailed visual description

The circular sequence begins with analyzing supported events, then recording and posting, applying period-end adjustments, preparing reports, and closing temporary accounts before the next period.

Review apparatus

Visual provenance and review

Technique
deterministic svg
Role
explanatory
Review state
candidate
Rights
CC0-1.0 · Project-authored teaching diagram

Review notes

  • Confirm arrow direction remains obvious at narrow widths and in print.