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When recording sales in QuickBooks, there are two main workflows: one where customers have days to pay and another where customers pay at the time of sale. In the first workflow, you enter an invoice for the sale, and later, when the customer makes a payment, you record it as a "receive payment" transaction. If the money goes directly into checking, there are no additional entries needed. However, if the payment is deposited later or grouped with others, you need to make a final transaction for a bank deposit. In the second workflow, if a customer pays immediately, you simply enter a sales receipt as the initial transaction.
