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Module 1: Equilíbrio dia ajustes no diário geral e razão

Nota de Estudos
Study Reminders
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Acumulado da receita

Set your study reminders

We will email you at these times to remind you to study.
  • Monday

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    Tuesday

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    7am

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    Wednesday

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    Thursday

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    7am

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    Friday

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    7am

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    Saturday

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    7am

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    Sunday

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    7am

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XSIQ
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Accounting - Accrued revenue

Accrued revenue

Revenue may be received in advance (prepaid) or be owing (accrued).

In this example, rent of $2000 has been received with $400 owing.

The accrued revenue [1] is a current asset.

DATE
ACCOUNTS
DEBIT
CREDIT

Jan.-Mar.
Bank
2 000

Rent revenue

2 000

Rent received of $2 000

31Mar.
Accrued rent revenue
400

Rent revenue

400

Rent revenue owing

31 Mar.
Rent revenue
2 400

Profit and Loss a/c

2 400

Rent revenue posted to Profit and Loss a/c

Jan.-Mar.
Bank
2 000

31 Mar.
Profit and Loss a/c
2 400

Accrued rent revenue
400

2 400

2 400

1 Apr.
Accrued rent revenue
400

31 Mar.
Accrued rent revenue
400
1 Apr.
Accrued rent revenue
400

31 Mar.
Rent revenue
2 400

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Links:
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[1] http://alison.com/#