If a business has received cash in advance of services performed and credits a liability account, the adjusting entry needed after the services are performed will be

A. debit Unearned Revenue and credit Cash
B. debit Unearned Revenue and credit Prepaid Expense
C. debit to Unearned Revenue and credit Service Revenue
D. debit Unearned Revenue and credit Accounts Receivable

Ans: C. debit to Unearned Revenue and credit Service Revenue

Business

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Which of the following is important to do after you have identified all the requirements and business rules?

A) Proceed immediately to database design B) Review them with the relevant stakeholders to make sure they are complete and accurate C) File them away to be looked at later if needed D) Both A and C

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Most companies use strict merit-based plans that calculate compensation only on performance

Indicate whether the statement is true or false.

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