Just to be clear, unearned revenue is cash collected from customers that is not included in revenue, right? it is an increase in cash and a increase in a liability account called unearned or deferred revenue, right? so Cash collected from customers is: Revenue - increase in AR + increase in deferred revenue ?
yep. Personally, I remember it this way: revenue = cash collected + increase in AR - increase in deferred revenue that way, I can always rearrange. its more intuitive to remember in that format.
i like zoyas Sales = CCC + increase in a/r - increase in d/r CCC = sales - increase in a/r + increase in d/r