accounting question?

accounting question?
27 Which one of the following accounts below would likely be included in a deferral adjusting entry? A. Interest Revenue B. Unearned Revenue C. Salaries Payable D. Accounts Receivable


Answers:

Carc CowBoy:  B. Unearned Revenue You will account all the cash you have received in anticipation of future sales not in revenue accounts but in deferral accounts.
2006-11-05 22:46:12
ladybird:  B. Unearned revenue. Because of the accounting period convention. We receive revenue that may apply to the next accounting period, so we have to DEFER it, by reducing revenue for this accounting period and moving it to the next. The whole journal entry would be: Debit Revenue Credit Unearned revenue Unearned revenue then becomes a current liability in the Balance SHeet.
2006-11-05 23:55:47
Karli P:  B
2006-11-06 08:02:48