medium · Investment Banking

A company receives $12,000 in January for a 12 month software subscription.

In February, what is the impact on the Income Statement and the Balance Sheet?

  1. Cash increases by $1,000 and Accounts Receivable increases by $1,000.
  2. No impact occurs until the end of the year when the contract is finished.
  3. Revenue increases by $1,000 and Deferred Revenue decreases by $1,000.
  4. Revenue increases by $12,000 and Cash increases by $12,000.

Sign up free to see the explanation and track your rank →

More Investment Banking practice

KomFi Academy — Stop doomscrolling. Get KomFi.

Turn wasted screen time into verifiable competence.

KomFi Academy is a curated training platform with 67,000+ practice questions, 25,000+ flashcards, on-demand video lectures, podcasts, and 4K slide decks across the topics serious professionals study: GMAT, LSAT, MCAT, SAT, Investment Banking, Private Equity (LBOs & PE math), Private Credit, Quantitative Finance, Financial Accounting, Asset- Backed Securities, Volume Profile Analysis, Order Flow Trading, Market Microstructure, Volume Spread Analysis, Elliott Wave Theory, Volume-Price Analysis, and Public Offering Frameworks.

What's inside

Topics

View pricing · Read testimonials