Accounting-0137 Chapter 6 Lecture 6
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This document discusses the accounting treatment of unearned revenue from the sale of products or services. It provides examples to calculate unearned revenue amounts and journal entries. Specifically: 1. The document contains an example calculation of unearned revenue based on annual sales of $100,000 and an unearned revenue policy of 1.5% of sales. 2. It discusses a scenario where a customer's unearned revenue balance of $2,000 was not expected to be earned in the future. 3. It provides journal entries required for an advance receipt of $22,500 at 12% interest for 90 days from a customer, which was then invested at 10% interest by the company.
Accounting-0137 Chapter 6 Lecture 6
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