Gross Sales

Gross sales constitute the total amount of sales before any discounts, returns, or allowances are deducted.

Gross sales often do not reflect the amount of money the business took in. If the sales were $40,000 but the customers returned $5,000 the company only received $35,000. But the gross sales would still say $40,000.

https://accounting.uworld.com/cpa-review/lc/accounting-dictionary/term/gross-sales/