November 2003
Intermediate to advanced
186 pages
2h 50m
English
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Unearned Revenue
There are times when a customer will prepay for goods or services. In our everyday lives, we do this often—we pay annually for a magazine subscription, for instance. The company cannot record the money as revenue when it is received, since the company still has to provide the goods or services. If a customer prepaid for services in the amount of $10,000, the entry to record the receipt of the money is:
At the end of the period, the company has to determine whether any of these goods or services have been provided. If this is a magazine company and the unearned revenue is for subscriptions, the company will count how many issues ...
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O’Reilly covers everything we've got, with content to help us build a world-class technology community, upgrade the capabilities and competencies of our teams, and improve overall team performance as well as their engagement.Julian F.
I wanted to learn C and C++, but it didn't click for me until I picked up an O'Reilly book. When I went on the O’Reilly platform, I was astonished to find all the books there, plus live events and sandboxes so you could play around with the technology.Addison B.
I’ve been on the O’Reilly platform for more than eight years. I use a couple of learning platforms, but I'm on O'Reilly more than anybody else. When you're there, you start learning. I'm never disappointed.Amir M.
I'm always learning. So when I got on to O'Reilly, I was like a kid in a candy store. There are playlists. There are answers. There's on-demand training. It's worth its weight in gold, in terms of what it allows me to do.