...
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:
...
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).
A very popular range is between 30 days and 90 daysIt is often called Top Line because it is shown at the top line in P&L.
See also
...
Business / Business Administration / Financial Management / Financial Accounting
...