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Module 1: Equilíbrio dia ajustes no diário geral e razão

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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 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

In the ledger

Rent revenue

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

Accured rent revenue

31 Mar. Accrued rent revenue 400 1 Apr. Accrued rent revenue 400
Profit and Loss account

31 Mar. Rent revenue 2 400

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