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1. A software company licensed software to manufacturing firm for 5 years. In ad

ID: 2467815 • Letter: 1

Question

1.      A software company licensed software to manufacturing firm for 5 years. In addition to providing the software, the company also provides consulting services and support to ensure smooth operation of the software. The total transaction price is $350,000. Based on standalone values, the company estimates the consulting services and support have a value of $100,000 and the software license has a value of $250,000. Assume that the performance obligations are not interdependent.

Using the T-account , prepare the journal entry to record the transaction.

Explanation / Answer

solution :

CASH

350000

     SALES REVENUE

250000

      UNEARNED SERVICE REVENUE

100000

CASH

350000

     SALES REVENUE

250000

      UNEARNED SERVICE REVENUE

100000