Accrued revenue refers to revenue that has been incurred (earned) but not yet received.
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[Debit] Revenue receivable
[Credit] Accrued revenue
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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.