My Aunt Connie is seeking a loan to expand her cookie business. She
wants to demonstrate the strength of her business on her income
statement. If she has firm orders for $100,000 worth of cookies for
delivery in the next six months, can she show this as revenue on her
income statement? Why or why not? based on your experiences, what
strategy would you recommend to solve this matter?

You aunt cannot report revenue on her income statement until she has
filled the order and is entitled to be paid.

I would suggest that she accept only those orders that she can fulfill
with her available resources, including available credit.