| Do they have another revenue account that essentially serves the same purpose? None of the income statements, etc. would work out if there were no revenue included somewhere. They could just be calling it by another name. If you're recently out of school, you just have to get used to the differences between "book" and "real life." Or maybe if you've worked for other companies that all called everything Sales. One place you can check is the invoicing. If there are customers already entered, you can check to see if there's an account automatically credited for whatever their revenue is. If so, that's what someone set up to use.
I've worked for many companies that were actually in a mess, following a string of people who had no clue what they were doing. If you seriously think something may be wrong with the accounts or that things are not doing what they should, you can always speak to the company's CPA about it. On my jobs, I've usually had the authority to just change the accounts any way I saw fit (as long as it worked for what the owners/managers needed), but that doesn't mean you do. But if something seems wrong, it doesn't mean you don't have the right to ask someone about it and maybe get the issue cleared up. It's just difficult to tell without actually seeing what you've got in front of you. | 
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