its so confusing. so when creating the income, should I consider the actual revenu received...

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Accounting

its so confusing. so when creating the income, should I consider the actual revenu received in that given month or forecaste revenue which is 410,000?
also as per expenses,
should I use 59% of the 410,0000 or 59% of revenue receiced in the given month?
and do I put all 100% expenses for that given month or 90% for the given month and 10% in following month?
please explain in simple and correct, non confusing way witout lengthy explanation?

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