P&L and unpaid invoices

Why do unpaid invoices appear as part of the turnover in the P&L? When using these reports as proof of earnings / money the business has received surely this is deceiving if it includes unpaid invoices implying I have had more money than actually been paid.

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Accounting is general accrual which means it accounts for income by the invoice, not by cash (I believe Sole Traders are allowed to use cash accounting).

QuickFile doesn’t currently support cash accounting.

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The income is considered “earned” at the invoice date, and the debt you are owed by the customer shows as an asset on your balance sheet (the debtors control account) until payment is received. The receipt of payment simply moves the balance from one asset code (debtors control) to another (your current account, cash account, or whatever) on the balance sheet but doesn’t affect the P&L.