Comprehensive partnership problem recording journal entry related to unearned revenue. The journal entry will be journalized in the general journal, posted to the general ledger and be used to create the trial balance. Unearned revenue is a result of receiving cash that has not yet been earned. In other words, cash is received before work is done. We will enter the journal entry with a debit to cash and a credit to unearned revenue. Unearned revenue is a liability account representing they owing of work in the future.
For more accounting information see website.