Here's some info on the difference between sales and cash receipts:
Sales
Sales is the exchange of products or services for money, either paid for now or in the future. When your business provides a product to a customer in exchange for consideration, the business has made a sale and can report that sale on its financial statements. Sales form the beginning of the income statement, and all expenses are subtracted from the total amount of sales to show the profit from the business.
Receipts
Receipts are the amount of cash a business takes in during any one accounting period. Receipts are cash sales, as well as money received on a customer's account. Receipts also include any cash received in the business from any source, including loan or credit line proceeds or funding from investors. Cash receipts are shown on the cash flow statement, which is helpful in showing how much money is available for the business to pay its financial obligations.
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Here's some info on the difference between sales and cash...
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