What is the name of the account debited in the adjusting entry? What is the name of the account credited in the adjusting entry? Accrued revenue is the amount which is accrued but have not yet received. Its generally included in the revenue part under the profit and loss statement to compute the profit. An example of accrued revenue would be a service provided for 5 months and the amount is paid for for 5 months at the end of the 5th month. Journal entry Accrued revenue account is $5,000 per month, from October to December is $15,000 since the accounting year ends in December Adjustment entry for accrued revenue account is $15,000 Rental revenue account $15,000