Sales is a foremost important business activity that entirely revolves around exchanging goods or services from a seller to a buyer for an agreed-upon price. In simpler terms, sales is the process of providing services or products to customers to generate revenue for the business. The sales process itself can be broken down into several hierarchies like primary, secondary, and tertiary sales. Primary sales involve the transaction between a company and its distributors, secondary sales refer to selling items from distributors to retailers, and tertiary sales happen when retailers sell products to end consumers.