USA Gross Revenue Question

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I am new to bookkeeping and had a question in regards to what the gross revenue of a company is based on. For instance, is gross revenue based off of what is invoiced for the month or what money was deposited that month?
 

kirby

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If books are kept on accrual basis, revenue is based on what was invoiced. If kept on cash basis, then revenue is based on cash deposits.
 

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