Which of the following describes gross sales?

Gross sales refer to the total amount of sales revenue generated by a business before any deductions such as discounts, returns, or allowances are accounted for. This figure represents the initial total income from all sales transactions, thus option A correctly defines this concept by specifying it as the total sales amount before any discounts and coupons have been applied.

While the other choices describe aspects of sales or financial metrics, they do not accurately capture the definition of gross sales. For example, net sales minus the cost of goods sold pertains more to profit calculation, not the total sales figure. Total income generated from all sales could generally imply gross sales but is less specific about the exclusions related to discounts, which is crucial in defining gross sales. Sales from only the best-selling items suggests a limited view of overall performance and does not encompass the entirety of gross sales which includes all items sold, regardless of their sales performance. Thus, A stands out as the most accurate definition.