Sales is an asset or liability?

ASSETS ,,,, BUT MUST BE TREATED AS LIABILITY TO EXECUTE IT FAST ,,, TO MAKE SALES CYCLE,,, GOOD DAY

Agree with Mr Zafar Abbas's answer

At this point i am agreed with Mr.Zafar and Mr.Venkitaraman

It is the duty of the "sales" to determine the position where the "assets" and "liabilities" should stand and occupy the position in the victory stand.

Sales in cash products will be Assets, and sales of consumer products are known as liabilities.

there are three main accounts 

1- assets : which use to generate revenue 

2- liabilities : it is funds from other ways than equity 

3- equity : it is the investment which company start with it 

sales is treated as equity because it is closed in ( profit / loss account) which close in equity also ,  it is not use in generate revenue or fund from abroad