How To Calculate Resting Heart Rate. To check your normal resting heart rate, you can use a heart rate monitor, or use this 10-second pulse count method: Take your pulse at either the base of your thumb on the palm side of your wrist, or the base of your neck on either side of your windpipe.
Accrued revenue is an asset class for goods or services that have been sold or completed but the associated revenue that has not yet been billed to the customer. Accrued revenue â which may include income that is due in arrears â is treated as an asset on the balance sheet rather than a liability.
Accrued income is income which has been earned but not yet received. Income must be recorded in the accounting period in which it is earned. Therefore, accrued income must be recognized in the accounting period in which it arises rather than in the subsequent period in which it will be received. As income will be credited to record the accrued income, a corresponding receivable must be created to account for the debit side of the transaction.