Unearned revenue is classified as : 1- Asset 2- Liability

Unearned revenue is a liability for the recipient of the payment, so the initial entry is a debit to the cash account and a credit to the unearned revenue account.

It is simply Current Liability, which is undue but received. when it becomes due, it becomes income, but uptill then it is a liability.

it as liablity as received amout has not been earned therefore income cant be credited remaining one is liablity which has to be credited with debited asset.

2 - Liability

The unearned revenue account is usually classified as a current liability on the balance sheet.

Current Liablity till we dont give goods/services,after delivery it becomes income

As unearned revenue appears as a credit entry and cannot be classified as a revenue, it will automatically be classifed as a liability

unearned revenu is a liability

A deferred revenue is a product that relates to year N +1 but was recorded in N.

Incidence documents summaries 

For the Balance Sheet

The Deferred appear at the bottom of the liability. 

To the income statement 

The deferred revenue decrease account balances usual products. 

For Annex 

Accruals must be information in the annex, if it is significant.

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