| Revenue Cycle | Sell products or services to earn profit | Receipt of a customer order | Sales order, Invoice, Shipping document | Sales, credit approval, cash collection |
| Expenditure Cycle | Acquire and pay for goods and services | Inventory drop or purchase requisition | Purchase order, Receiving report | Procurement, vendor payments, EDI |
| Conversion Cycle | Transform raw materials into finished goods | Sales forecasts and sales orders | Bill-of-Materials, Route sheet | Production planning, cost accounting |
| GL / FRS | Update ledger and prepare financial reports | Summarized data from all cycles | Trial balances, Financial statements | External reporting, adjusting entries |
| Finance Info System | Support funding and investment decisions | AIS reports and market data | Budgets, Cash forecasts, Credit policies | Future-oriented planning, cash management |
