Dear John,
Thanks for your feedback. I meant to add a negative value on the bottom 
value. 
I want to get more feedbacks from people on this group.
Thanks for your input.

Which is correct:-

A.
Liability:Unearned Revenue $100   
Revenue:Serviced Revenue $-100

B.
Revenue:Serviced Revenue $100    ;this is where the money goes to 
Liability:Unearned Revenue $-100   ; this is where the money is from 

Please advise if I am thinking correctly.




On Friday, May 8, 2015 at 9:14:38 PM UTC+7, John West wrote:
>
> There may be a significant gap in how I, as a total amateur, would do this 
> versus someone familiar with the Generally Accepted Accounting Principals.
>
> In ledger, I might represent the system like this at the start:
>
> Assets:Cash $600
> Liability:Unearned Revenue $-600
>
> Then, every month:
>
> Liability:Unearned Revenue $100
> Revenue:Serviced Revenue $-100
>
> After six months, you'd have $600 in Assets:Cash, $0 in Liability:Unearned 
> Revenue, and $-600 in Revenue:Serviced Revenue.
>
> That will maybe look a little strange, but in ledger I expect all of my 
> Income or Revenue accounts to be negative numbers.
>
> I hope this helps!  It took me a long time to come to grips with this, 
> since I too am self-taught.  I have the luxury of not doing this for 
> business, though, and only doing it to track my personal finances.
>
> On Fri, May 8, 2015 at 4:56 AM, Kev Lau <[email protected] 
> <javascript:>> wrote:
>
>> Hi Steffan,
>> Yes. You are right. It does seem strange. I have put 1 example below. 
>> Please see and advise how would you write this in your ledger.
>>
>> Hi Rick, 
>> See below.
>> Thats a chart I am trying to follow
>>
>> Balance Sheet
>>         Assets    : Cash, Account Recievables, Supplies, Equipments, 
>> Cost_of_Goods
>>         Liability    : Notes Payable, Account Payable, Wage Payable, 
>> UnEarnedRevenue
>>         Equity    : Common Stock, Retained Earnings, 
>>     Income Statement
>>         Revenue    : Service Revenue , Investment Revenue 
>>         Expenses : Wage Expenses, Rent, Depreciation Expenses etc. 
>>
>> Example of UnearnedRevenue:
>> So for example the cash advance of 6 months (without making any delivery) 
>> he will have a cash reciept of 600 but no revenue. 
>> He only earns his revenue (by making delivery)
>> It will be:
>> Assets:Cash $600 but also in his Liability there will be $600 which will 
>> be Liability:UnEarnedRevenue $600
>> Each month he delivers there will be a addition into the Serviced Revenue 
>> account. 
>> Which will show the income statement to increase by $100 .
>>
>> Wouldnt this entry above look like this in ledger:-
>>
>> Assets:Cash $600
>> Liability:UnearnedRevenue $600 
>>
>> Or how would you write this into your ledger. I am most likely doing to 
>> wrong.
>>
>>
>>
>> On Thursday, May 7, 2015 at 4:52:16 PM UTC+7, Kev Lau wrote:
>>
>>> Hi, 
>>> I am still having difficulties with coming up with a proper mean of 
>>> using a ledger for my business. I am hoping that someone here could see my 
>>> Ledger and tell me if it looks sound. I don't want to make alot of entries 
>>> and later realize I have been doing it wrong. I have read some material on 
>>> accounting and feel that I understand how to make entries(but not sure how 
>>> well I am organized and structured)
>>>
>>> Below is a sample of my hypothetical testing ledger. If you could have a 
>>> look and give me some advise/tips I would deeply appreciate it.
>>>
>>>
>>>
>>> #GENERAL_ELECTRIC:ASSETS:CASH:CITIBANK          US$-12,998.06       
>>> ;cash recd, debit to cash acct.
>>> #GENERAL_ELECTRIC:LIABILITIES:ACCOUNT_PAYABLE:VENTURE_ENTERPRISE    US$ 
>>> 12,998.06
>>>
>>> #GENERAL_ELECTRIC:EXPENSES:BANK:CITBANK:FEES    US$-19.35   ;cash paid 
>>> out credit to cash acct.
>>> #GENERAL_ELECTRIC:EXPENSES:BANK:CITIBANK:FEES    US$-77.41   ;cash paid 
>>> out credit to cash acct.
>>> #GENERAL_ELECTRIC:ASSETS:BANK:CASH
>>>
>>> #GENERAL_ELECTRIC:ASSETS:CASH:CITIBANK          US$-4,998.06
>>> #GENERAL_ELECTRIC:LIABILITIES:ACCOUNT_PAYABLE:VENTURE-ENTERPRISE    US$ 
>>> 4,998.06
>>>
>>> #GENERAL_ELECTRIC:EXPENSES:BANK:CITIBANK:FEES    US$-34.19
>>> #GENERAL_ELECTRIC:EXPENSES:COST_OF_GOODS_SOLD:TRIA_SOLAR:INV004    
>>> US$-12,000.00
>>> #GENERAL_ELECTRIC:EXPENSES:BANK:CITIBANK:FEES    US$-34.19
>>> #GENERAL_ELECTRIC:EXPENSES:COST_OF_GOODS_SOLD:DYNO_WORKS:INV004    
>>> US$-3,808.00
>>> #GENERAL_ELECTRIC:ASSETS:CASH:CITIBANK
>>>
>>> #GENERAL_ELECTRIC:REVENUE:SALES:MICROSOFT:INV004                            
>>>    
>>> US$6,000.00
>>> #GENERAL_ELECTRIC:ASSETS:RECEIVABLES:INV004                      
>>> US$-6,000.00
>>>
>>>
>>>  -- 
>>
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