Text Description of the Bill in Arrears Entries Graphic

This illustration shows how you can use the Bill in Arrears invoicing rule to record your receivable at the end of the revenue recognition schedule. For example, you receive an invoice payment for $3,000. The invoicing rule is Bill in Arrears, and the accounting rule is 3 Month Fixed Duration. Over the course of three months, your accounting entries would be as follows:

January

Account Debit Credit
Unbilled Receivables $1,000  
Revenue   $1,000

February

Account Debit Credit
Unbilled Receivables $1,000  
Revenue   $1,000

March

Account Debit Credit
Unbilled Receivables $1,000  
Revenue   $1,000
Receivables $3,000  
Unbilled Receivables   $3,000