My question is how do I adjust these balances :

1) earned but unbilled revenue at march 31 was $600

2) accrued but unpaid employee salaries were $830

What should I debit and what should I credit?

Account titles are : cash, accounts , accounts payable, salaries payable, service revenue, salaries expense, accountes recievable

Quote:

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Originally Posted by deejay tury

1) earned but unbilled revenue at march 31 was $600

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Dr. AR 600
Cr. Service Revenue 600

Quote:

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Originally Posted by deejay tury

2) accrued but unpaid employee salaries were $830

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Dr. Salaries Expense 830
Cr. Salaries Payable 830