The document discusses accrued revenue and provides examples of accounting entries related to accrued interest income. It explains how to record adjusting entries to recognize accrued interest income earned during an accounting period but not yet received. It also demonstrates how to reverse the accrued interest income entry at the start of the next period and how to record collecting a note receivable that included accrued interest from a previous period. Key terms reviewed include accrued revenue, intellectual property, accrued interest income, and reversing entry.