Solution:

For a cyclic process, the system returns to its initial state. Internal energy \( U \) is a state function, meaning its change depends only on the initial and final states. Since the initial and final states are the same in a cyclic process, the change in internal energy \( \Delta U \) is zero. Thus, Assertion (A) is true. According to the first law of thermodynamics, \( \Delta U = Q - W \). Since \( \Delta U = 0 \), it implies \( Q = W \). For a cyclic process, net work done \( W \) is generally not zero (e.g., heat engines operate in cycles to produce net work). Thus, Reason (R) is false. Therefore, (A) is true but (R) is false.