A receipt records a sale paid on the spot — there is no invoice-then-pay cycle.
Sales → Receipts → New receipt: Customer *, Receipt number, Receipt date *, Deposit to * (the bank or cash account that received the money), Reference, line items, Adjustment, Receipt message and Statement. Click Create receipt.
A receipt is Draft until you click Mark as Closed, which posts the sale and the deposit together. Other actions: Edit Receipt (draft), Send Mail, PDF, Delete. Tabs: Overview and Journal Entries.