hard · Financial Accounting

A $30,000,000 contract has 9,000,000 in costs incurred in Year 1. Total estimated costs are $24,000,000. Billings are $10,000,000.

What is the entry to close the CIP and Billings accounts at the *very end* of the project (assuming it finished on budget and fully billed)?

  1. Debit Revenue $30,000,000, Credit CIP $30,000,000
  2. Debit Billings $30,000,000, Credit CIP $30,000,000
  3. Debit Cash $30,000,000, Credit Revenue $30,000,000
  4. Debit CIP $30,000,000, Credit Billings $30,000,000

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