Accounting Information Systems
AccountingInformationSystemsSEVENTH EDITIONJAMES A. HALLPeter E. Bennett Chair inBusiness and EconomicsLehigh Information Systems ,Seventh EditionJames A. HallVP/Editorial Director: Jack W. CalhounEditor-in-Chief: Rob DeweySr. Acquisitions Editor: Matt FilimonovEditorial Assistant: Lauren AthmerDevelopmental Editor: Maggie KubaleMarketing Manager: Natalie KingMarketing Coordinator: Heather McAuliffeAssociate Content Project Manager: Jana LewisManager of Technology, Editorial: Matt McKinneyMedia Editor: Bryan EnglandSr. Manufacturing Buyer: Doug WilkeProduction Technology Analyst: Starratt AlexanderProduction House: Cadmus CommunicationsPrinter: Edwards BrothersArt Director: Stacy Jenkins-ShirleyMarketing Communications Manager: Libby ShippPermissions Acquisition Manager: Roberta BroyerCover Designer: Itzhack ShelomiCover Image: iStock PhotoPrinted in the United States of America123451312111009 2011, 2008 Cengage LearningALL RIGHTS RESERVED.
SAS 78/COSO Internal Control Framework 132 SUMMARY 137 Part II Transaction Cycles and Business Processes 151 Chapter 4 The Revenue Cycle 153 THE CONCEPTUAL SYSTEM 154 Overview of Revenue Cycle Activities 154 Sales Return Procedures 160 Cash Receipts Procedures 163 vi Contents
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