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@wikipediaThe cash income that a business has generated from its normal business activities, usually from:

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Synonym: Total RevenueTurnoverTop Line


The total amount of Cash & Cash Equivalent and Receivables that a 
Business has generated within the Accounting Period except the Share Capital and Loan-In:


It is often called Top Line because it is shown at the top line in P&L

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The time moment when Revenue is captured and appreciated by the Financial Accounting can be different depending on the Business specifics. 

The general practice is to capture Revenue when the Invoice has been submitted to a Customer.

There is a natural delay in Cash Collections from the timing when the Revenue was captured due to approval/processing/transfer process, and which is called Days Sales Outstanding (DSO).

See also

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Business / Business Administration / Financial Management / Financial Accounting 

Operating Revenue (Sales) ][ Non-Operating Revenue ]

Profit and Loss (P&L) ] [ DSO ]

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