Accounts Receivable (Accrued Earned Revenue) Journal Entry

How to record accounts receivable, which is an accrued revenue (earned revenue) or an earned revenue that is not yet received, has to be allocated and matched to period its provided (for goods or service provided), accounts receivable (journal entries as T-accounts) is shown on a balance sheet template, cash as an asset, accounts receivable as an asset and revenue shown on the income statement, accounting template (debts and credits by account) is setup based on the accounting equation where (assets = liabilities + stockholders equity + net income), the template is useful to understand how record accounting journal entries on the balance sheet and income statement by Allen Mursau