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Accrued Revenue Meaning

Accrued revenue arises when a business recognizes revenue for goods or services provided before receiving payment and, in some cases, before issuing an invoice. Under the accrual basis of accounting, revenue is recorded when it is earned, not when cash is collected.

If a customer pays immediately, the accounting is straightforward: cash or bank is debited and revenue is credited. When payment is delayed, two entries are required.

At the time of the sale, the company debits trade receivables (or a similar asset account) and credits revenue, applying the revenue recognition and matching principles. The income statement reflects the sale in the reporting period, and the receivable appears as an asset on the balance sheet.

When the customer later pays, the business debits cash or bank and credits trade receivables, clearing the outstanding amount. This two-step process ensures that financial statements align with actual performance rather than cash timing alone.

Accrued revenue is particularly common in industries with extended billing cycles, subscription models, long-term contracts, or milestone-based projects. Correctly recognizing it is essential for presenting an accurate view of growth, profitability, and working capital.

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Important Disclaimer:

Finery Markets BVI Limited (“Finery Markets”) provides software, technology infrastructure, and related Information and Communication Technology (ICT) services on a Software-as-a-Service (“SaaS”) basis. Finery Markets acts solely as a software vendor and does not operate a trading platform, does not intermediate, match, execute, clear, or settle transactions, and does not engage in any activities that would require regulatory authorisation under applicable laws.

Finery Markets’ software is non-custodial and is provided exclusively to licensed institutional entities that act as independent operators of their own environments. All counterparties are solely responsible for establishing and maintaining their own bilateral trading and settlement relationships. Finery Markets is not a party to any such arrangements and assumes no responsibility for the conduct, verification, or compliance obligations of any users of the software.

Nothing on this website shall be construed as a financial promotion, investment advice, or an offer to engage in regulated activities. Access to and use of the software is strictly limited to clients who have entered into a software licensing agreement with Finery Markets. Persons located in jurisdictions where such access is restricted should not rely on this website or any of its contents.

Additional notice to UK visitors: This website and associated communications are not intended to constitute a financial promotion under The Financial Services and Markets Act 2000 (Financial Promotion) Order 2005 (as amended) and related guidance. Access to services provided by Finery Markets is limited to regulated entities, professional clients and eligible counterparties as set out by the Financial Conduct Authority. UK users are not permitted to use this website for the services of Finery Markets if they don't fall within these categories.