# Accrued Revenue: Definition, Journal Entries, and SaaS Examples

DevFeed: [Accrued Revenue: Definition, Journal Entries, and SaaS Examples](<https://devfeed.tech/articles/accrued-revenue-definition-journal-entries-and-saas-examples-9557.md>)

Original publisher: [Read original article](<https://dodopayments.com/blogs/accrued-revenue/>)

Author: Ayush Agarwal

Published: 2026-04-21T00:00:00Z

Content type: tutorial

Language: en

Sources: [Dodo Payments Blog](<https://devfeed.tech/sources/dodo-payments-blog.md>)

Topics: [Software as a service](<https://devfeed.tech/topics/saas.md>), [Shared Responsibility Model](<https://devfeed.tech/topics/shared-responsibility-model.md>)

Tags: [accounting](<https://devfeed.tech/tags/accounting.md>), [finance](<https://devfeed.tech/tags/finance.md>), [how-to](<https://devfeed.tech/tags/how-to.md>), [learn](<https://devfeed.tech/tags/learn.md>), [saas](<https://devfeed.tech/tags/saas.md>), [saas-metrics](<https://devfeed.tech/tags/saas-metrics.md>), [usage-based-billing](<https://devfeed.tech/tags/usage-based-billing.md>)

## AI overview

This tutorial explains accrued revenue, including its definition, journal-entry treatment, and examples for SaaS companies. It focuses on earned but unbilled revenue, especially in usage-based billing, and contrasts it with deferred revenue.

## Source excerpt

Learn what accrued revenue is, how to record the journal entry, and why usage-based SaaS companies accumulate unbilled revenue between metering and invoicing.