6. Why are receipts different from sales? & Because sales includes VAT & Receipts are always the...
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6. Why are receipts different from sales?
& Because sales includes VAT
& Receipts are always the same as cash
& Because the P&L account is for a year not a month
& Because cost of sales is subtracted from sales
& Because not all sales have been received in cash, i.e. debtors
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