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A current assets
B current liabilities
C other current assets
D other current liabilities
it will be counted/reported as Liability, it has another name as Deferred Revenue.
Accrued Revenue is an income yet to be received but assured and hence it will appear as Current Assets in Balance sheet.
It will be accounted as Accrued Revenue/Income
Shown In Balance sheet As Current Asset. Income or Revenue not Received.
Accrued Income
Income A/C
