Examlex
Which of the following is not a routine business message?
Prepayments
Payments made in advance for goods or services, which are recorded as assets on the balance sheet until the corresponding goods or services are received.
Unearned Revenue
Money received by an entity for a service or product yet to be delivered or performed.
Adjusting Entry
A journal entry made in accounting records to update the balances of accounts at the end of an accounting period before financial statements are prepared.
Revenue and Expense Account
Accounts in the general ledger that track the income earned and expenses incurred by a business during a given period, critical for determining net income.
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