Accounting for IGCSE & O level - The Fundamentals Of Accounting (Section 38 - No. 42)

Which of the following accounts is most likely to be debited when recording the end-of-year adjustment for unearned revenue?
Unearned Revenue.
Service Revenue.
Cash.
Accounts Receivable.

Explanation

This is the liability side, and is decreased to reflect the revenue being earned.

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