The document discusses the revenue cycle in accounting information systems. It describes the key tasks and functional departments involved in the revenue cycle, including generating journal vouchers for billing, inventory control, and cash receipts. It also outlines the typical documents, files, and flow of transactions for manual and computerized revenue cycle processes like sales order processing, sales returns, and cash receipts. Finally, it discusses how technology can automate or reengineer different parts of the revenue cycle through real-time processing, point of sale systems, and electronic data interchange.