Nope. Not only as cash receipts but through the all kind of transections... like by cheque, cash, digital means (Credit cards, debit cards, net-banking).
The correct answer to this open question is the following.
<em>Sales on credit are not immediately counted as cash receipts.</em>
When a good is sold and people pay for it with cash, that is counted as cash receipts. Other methods don't. If the product is sold on credit, the store is not receiving any cash at all. It is receiving a promise of pay that has to be payable by the credit institution or the bank.
