Answer: Liability Account
Explanation:
The Unearned Revenues Account is considered a liability account or more accurately a Current Liability.
It reports amounts received by a seller or service provider for goods and services to be rendered in future.
When the said good is sold or the service provided, this account is debited and the Revenue Account Credited.
This account is an important one as it recognizes the MATCHING principle of Accounting where Revenue and Expenses incurred should be attributed to the period they were acquired or incurred in.
