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Module 1: Ajustes de dia de balanço

Nota de Estudos
Study Reminders
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Text Version

Acumulado da receita

Set your study reminders

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

    -

    7am

    +

    Tuesday

    -

    7am

    +

    Wednesday

    -

    7am

    +

    Thursday

    -

    7am

    +

    Friday

    -

    7am

    +

    Saturday

    -

    7am

    +

    Sunday

    -

    7am

    +

XSIQ
*

Accounting - Accrued revenue

Accrued revenue

Revenue may be owing (accrued).

In this example, rent of $2000 has been received with $400 owing. The
accrued revenue is a current asset.

DATE
ACCOUNTS
DEBIT
CREDIT

31 Mar.
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

1 Apr.
Rent revenue
400

Accrued rent revenue

400

Reversing entry

31 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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