{"id":1281,"date":"2022-04-01T11:00:01","date_gmt":"2022-04-01T11:00:01","guid":{"rendered":"http:\/\/dircycles.net\/?p=1281"},"modified":"2022-10-29T13:20:59","modified_gmt":"2022-10-29T13:20:59","slug":"unearned-revenue","status":"publish","type":"post","link":"https:\/\/dircycles.net\/index.php\/2022\/04\/01\/unearned-revenue\/","title":{"rendered":"Unearned revenue"},"content":{"rendered":"<div id=\"toc\" style=\"background: #f9f9f9;border: 1px solid #aaa;display: table;margin-bottom: 1em;padding: 1em;width: 350px;\">\n<p class=\"toctitle\" style=\"font-weight: 700;text-align: center;\">Content<\/p>\n<ul class=\"toc_list\">\n<li><a href=\"#toc-0\">Your ultimate guide to SMB accounting<\/a><\/li>\n<li><a href=\"#toc-1\">Subscription market insights you won&#8217;t find anywhere else.<\/a><\/li>\n<li><a href=\"#toc-2\">What is accrued revenue?<\/a><\/li>\n<li><a href=\"#toc-3\">What Does Unearned Revenue Mean?<\/a><\/li>\n<li><a href=\"#toc-4\">Unearned Revenue vs. Earned Revenue<\/a><\/li>\n<\/ul>\n<\/div>\n<p><img decoding=\"async\" class='wp-post-image' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"256px\" alt=\"Unearned Revenue: Definition and Meaning\"\/><\/p>\n<p>If it is a monthly publication, as each periodical is delivered, the liability or unearned revenue is reduced by $100 ($1,200 divided by 12 months) while <a href=\"https:\/\/simple-accounting.org\/unearned-revenue-definition-and-meaning\/\">Unearned Revenue: Definition and Meaning<\/a> revenue is increased by the same amount. For example, a company receives  an annual software license fee paid out by a customer upfront on January 1.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"254px\" alt=\"Unearned Revenue: Definition and Meaning\"\/><\/p>\n<p>Classic examples include rent payments made in advance, prepaid insurance, legal retainers, airline tickets, prepayment for newspaper subscriptions, and annual prepayment for the use of software. Unearned revenue is money received by an individual or company  for a service or product that has yet to be provided or delivered. It can be thought of as a &#8220;prepayment&#8221; for goods or services that a person or company is expected to supply to the purchaser at a later date.<\/p>\n<h2 id=\"toc-0\">Your ultimate guide to SMB accounting<\/h2>\n<p>Accrued revenue must be booked when there is a mismatch between the time of payment and delivery related goods\/services. Accrued revenue is revenue that is recognized but is not yet realized. In other words, it is the revenue earned\/recognized by a business for which the invoice is yet to be billed to the customer.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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width=\"258px\" alt=\"Unearned Revenue: Definition and Meaning\"\/><\/p>\n<p>Under the liability method, you initially enter unearned revenue in your books as a cash account debit and an unearned revenue account credit. The debit and credit are of the same amount, the standard in double-entry bookkeeping. The first journal entry reflects that the business has received the cash it has earned on credit. <a href=\"https:\/\/simple-accounting.org\/\">https:\/\/simple-accounting.org\/<\/a> With cash basis accounting, you&#8217;ll debit accrued income on the balance sheet under the current assets as an adjusting journal entry. Unearned revenue is recorded on a company\u2019s balance sheet under short-term liabilities, unless the products and services will be delivered a year or more after the prepayment date.<\/p>\n<h2 id=\"toc-1\">Subscription market insights you won&#8217;t find anywhere else.<\/h2>\n<p>If all of the money is not earned, such as a cancelled contract, the transaction must be handled differently. Note that in double-entry bookkeeping the recorded debits must equal the recorded credits. This type of bookkeeping is the reason unearned revenue can be a debit or credit, depending on which accounts are increasing with transactions and which accounts are decreasing as a result of transactions. Unearned revenue is entered in the books as debit to the unearned revenue account and a credit to the cash account. In accounting, unearned revenue is treated as a liability on a company&#8217;s balance sheet. Essentially, unearned revenue is a debt that the company owes the customer. A business owner can utilize unearned revenue for accounting purposes to accurately reflect the financial health of the business.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Content Your ultimate guide to SMB accounting Subscription market insights you won&#8217;t find anywhere else. What is accrued revenue? What Does Unearned Revenue Mean? Unearned Revenue vs. Earned Revenue If it is a monthly publication, as each periodical is delivered, the liability or unearned revenue is reduced by $100 ($1,200 divided by 12 months) while&hellip; <a class=\"more-link\" href=\"https:\/\/dircycles.net\/index.php\/2022\/04\/01\/unearned-revenue\/\">Continue reading <span class=\"screen-reader-text\">Unearned revenue<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[21],"tags":[],"class_list":["post-1281","post","type-post","status-publish","format-standard","hentry","category-bookkeeping","entry"],"_links":{"self":[{"href":"https:\/\/dircycles.net\/index.php\/wp-json\/wp\/v2\/posts\/1281"}],"collection":[{"href":"https:\/\/dircycles.net\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/dircycles.net\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/dircycles.net\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/dircycles.net\/index.php\/wp-json\/wp\/v2\/comments?post=1281"}],"version-history":[{"count":1,"href":"https:\/\/dircycles.net\/index.php\/wp-json\/wp\/v2\/posts\/1281\/revisions"}],"predecessor-version":[{"id":1282,"href":"https:\/\/dircycles.net\/index.php\/wp-json\/wp\/v2\/posts\/1281\/revisions\/1282"}],"wp:attachment":[{"href":"https:\/\/dircycles.net\/index.php\/wp-json\/wp\/v2\/media?parent=1281"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dircycles.net\/index.php\/wp-json\/wp\/v2\/categories?post=1281"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dircycles.net\/index.php\/wp-json\/wp\/v2\/tags?post=1281"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}