Why do some of my Accounts Receivable (income) categorize under cash and cash equivalents and others under sales?

Welcome and thanks for dropping by the Community, @

The product or service items used in these transactions may have different account types that why they are categorized under cash and cash equivalents and sales. You can verify this by opening the transactions and checking the items used.

If you want to change or edit the accounts for these product or service items, you may consider checking out this article for the detailed steps on how: Change the account for a product/service item.

I'm also adding this article that tackles organising your AR (as well as AP) account types in QBO: How to group Accounts Receivable or Accounts Payable account types.

Reach out to me in the comment section below if you have any other questions or concerns. I'm always here to help. Have a good one!