Deferred revenue expenditure

y u do want to show deferred revenue in your b/s.?
has it already accrued and only receipt is pending?
If yes
then
current assets-debtors- to be realised in 12 months
non current assets-debtors- expected to be realised after 12 months
Please reply to my qustns

As per revised schedule VI, Deferred revenue is to be shown as a part of Other liabilities (Under current liabilty) in BS.

And as we all know the income amount will appear in revenue side of P&L A/c and amount receivable regarding this service will be shown as Trade receivables in assets side.

Totally agreed with Deena Vanan anwer . As per revised schedule Vi, deferred revenue is to be shown as a part of other liabilities.