Receipts & payment statement

Have the below doubts regarding Receipts and Payment statement and would appreciate your guidance:

In R and P statement, is opening & closing balances to be shown of Bank, Cash, FD?

In R and P statement, is Accounts Receivable shown for the revenue done but money yet to be collected.  Similarly is Accounts Payable shown for the exps done but money yet to be paid? Basically, should R and P show only actual flow of money or also accruals (receivables & payables)?

How about prepaid exps, should that be shown in R and P statement.

What's the main difference between R and P statement and Financial statement (P&L, B/S)

Thanks