Q
QuestionAccounting

A company receives $10,000 in cash for services yet to be performed. Using the accrual method what’s the correctusing the accrual method what’s the correct entry to record the transaction?
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Answer

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Step 1
: The accrual method of accounting recognizes revenue when it is earned, not when cash is received.

Since the company has received cash for services yet to be performed, this is considered unearned revenue.

Step 2
: Record the cash received in the Cash account and increase it by $10,000.

At the same time, increase the Unearned Revenue account by $10,000, as the company has an obligation to provide services for which it has already received payment.

Final Answer

Debit Cash $10,000 Credit Unearned Revenue $10,000