The accounting cycle step that occurs most frequently is to adjust the general ledger accounts.

Name: The accounting cycle step that occurs most frequently is to adjust the general ledger accounts.
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The most frequent step in the accounting cycle is recording transactions in the journal, as this occurs on a daily basis whenever a financial transaction happens, while adjusting the general ledger accounts typically occurs at the end of an accounting period.

The Accounting Cycle Step That Occurs Most Frequently Is to Adjust