receipts vs sum

receipts and sum both are nouns.

Word	Noun	Adjective	Verb	Adverb
receipts	Yes	No	No	No
sum	Yes	No	Yes	No

As nouns, sum is a hypernym of receipts; that is, sum is a word with a broader meaning than receipts:

Other hypernyms of receipts include amount, amount of money, sum of money.

receipts (noun)	sum (noun)
the entire amount of income before any deductions are made	the whole amount
	the choicest or most essential or most vital part of some idea or experience
	a quantity obtained by the addition of a group of numbers
	the final aggregate
	a set containing all and only the members of two or more given sets
	a quantity of money

receipts (verb)	sum (verb)
	determine the sum of
	be a summary of