In general, asset and revenue accounts are most susceptible to overstatement.
A revenue account is an account that reports a company's revenue and therefore has a credit balance. Examples include sales income, rental income, and interest income.
An example of an income account is: Revenue accounts are usually credited because they are credited when the service is provided / billed.
Revenue is the revenue from normal sales calculated by multiplying the average selling price by the number of units sold. This is the top row (or total revenue) from which expenses are deducted to determine net income. Revenue is also known as income statement revenue.
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