Part 2 book “Accounting information systems” has contents: The production cycle, general ledger and reporting system, systems design, implementation, and operation, the human resources management and payroll cycle, database design using the REA data model, and other contents. | Accounting Information Systems Applications Primary Activities The Revenue Cycle: Sales to Cash Collections Secondary Activities Operations Marketing and Sales Service III CHAPTER 12 Inbound Logistics Outbound Logistics PA R T Firm Infrastructure Human Resources Technology Purchasing CHAPTER 13 The Expenditure Cycle: Purchasing to Cash Disbursements CHAPTER 14 The Production Cycle CHAPTER 15 The Human Resources Management and Payroll Cycle CHAPTER 16 General Ledger and Reporting System 351 06/09/16 11:58 AM CHAPTER 12 The Revenue Cycle: Sales to Cash Collections LEARNING OBJECTIVES 1. Describe the basic business activities in the revenue cycle and discuss the general threats to that process and the controls that can be used to mitigate those threats. 2. Explain the sales order entry process, key decisions that need to be made and threats to that process, and describe the controls that can be used to mitigate those threats. 3. Explain the shipping process, key decisions that need to be made and threats to that process, and describe the controls that can be used to mitigate those threats. 4. Explain the billing process, key decisions that need to be made and threats to that process, and describe the controls that can be used to mitigate those threats. 5. Explain the cash collections process, key decisions that need to be made and threats to that process, and describe the controls that can be used to mitigate those threats. I N T E G R AT I V E C A S E Alpha Omega Electronics Alpha Omega Electronics (AOE) manufactures a variety of inexpensive consumer electronic products, including calculators, digital clocks, radios, pagers, toys, games, and small kitchen appliances. Like most manufacturers, AOE does not sell its products directly to individual consumers, but only to retailers. Figure 12-1 shows a partial organization chart for AOE. Linda Spurgeon, president of AOE, .
