A sales record provides numbers on sales volumn, and sales volumn per salesperson, on sale growth and if that growth has been consistent or not, and on the sales objectives for next year and how they are determined.
A sales report tells management what is happening in the field. Most managers expect salespeople to report competitive activities, reactions of customers to company policies and products, as well as any other information management should know. In addition, sales reports can provide records for evaluating sales force performance. Sales reports often include such information as the number of calls made, orders taken, miles traveled, days worked, new prospects called on, and new accounts sold.
Source: Marketing Terms Dictionary - American Marketing Association - www.marketingpower.com