أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
LIABILITY
LIABILITY SINCE INCOME IS NOT EARNED YET.
Option -2 , Liability: Unearned revenue is advance received for future sale of goods or services.
Unearned Revenue is the advance payment made by the customer for service or goods to be provided in near future. so unearned revenue is a current liability.