Accrued Revenue is a term that I rarely see, though it is an Asset and should be treated as such. Accrued Revenue would be treated similar to an Account Receivable. The Journal Entry would be a Debit to Accrued Revenue and a Credit to Revenue.
the journal entry to close the drawing account involves:
debit accounts receivable
credit sales revenue
debit accounts receivableCredit services revenue
[Debit] Revenue receivable [Credit] Accrued revenue
debit accounts receivablecredit sales revenue
[Debit] Accrued income receivable [Credit] Accrued income
[Debit] Accrued income receivable [Credit] Accrued income
Interest A\c Dr Accured debenture Cr
Debit accrued expensesCredit expenses payable
Debit Accrued Interest Expense Credit Accrued Interest Payable
debit accrued expensescredit cash / bank
debit accrued insurance expensecredit insurance payable
prepaid revenue is debited and revenue is credited
Debit accrued taxesCredit taxes payable