Draw the Bathroom Walls. The first Bathroom we will draw will be 5 feet by 8 feet. Our 32 inch door will open towards the wall, so when the door is fully open, it will rest against the perimeter of the room as to not interfere with traffic. The window will be 32 inches in width and will give daylight to the room.
For accounting purposes, unearned income is debited from a cash account and credited to the unearned revenue account. Unearned revenue accounts should be reported as liabilities on the balance sheet to prevent the possibility of overstating revenue or income.
Zedcor Wholly Owned/PhotoObjects.net/Getty Images. At first glance, the deferred revenue account would seem to be a revenue, or income, account that would be included on a company's income statement. However, deferred revenue is actually reported on a company's balance sheet as a liability.iabilities are reported on a company's balance sheet. They represent the amount of money that is owed to another person or company. For example, accounts payable, loans and mortgages are common liabilities.