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14 Ibe term revenue can best be described as the a, selling price of goods and services rendered to customers during a given accounting period. cash received from selling goods and serving customers during a given accounting period. net increase in owners' equity during a given period. d. bottom line" in the income statement. 15. The accountant for the Sun Rise Company forgot to make an adjusting entry to record depreciation for the current year. The effect of this error would be ar an overstatement of net income and an understatement of assets. he an overstatement of assets offset by an understatement of owners' equity. c, an overstatement of assets, net income, and owners' equity. d an overstatement of assets and of net income and an understatement of owners' equity