Could you help me understand what happens when a visitor uses the back button during a funnel process? (posted: 7/15/2008)

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Funnels are measured using something called session navigation
pageviews, which means that each step in the funnel is only counted
once even if the visitor views a specific step more than once.

Check out this thread that documents how funnels work:
http://groups.google.com/group/gapartners/browse_thread/thread/805f1331f226e8bc/6aacfc54a4baf0a1?lnk=gst&q=funnels#6aacfc54a4baf0a1