Revenue recognition

According to the Basic 'Accrual' Assumption of Accounting, Incomes & Exoenses are recognized on accrual basis. Therefore while taking advance for booking of tour, Entry will be: Bank A/c. ...dr To Advance Customers (Being advance recd for performance of service) Now when Service will be performed, entry will be: Advance customers. ....Dr To Revenue (Being services performed agnst advance recd)

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