The order-to-cash (020) process, or sales cycle, involves three main processes 1. Sales order processing 2. Order fulfilment and shipping 3. Bling and cash collections Financial accountar interested in determining the amount of sales revenue on the income statement and accounts recervable balance on the balance sheets well as the calculation of bad debts expense Managers are concerned with making the process as efficient as possible to ensure increased sales volume, suficient profitability, and fast cash collection