help journal entries

[disneystitch]

I graduated in French but the classes I'm taking now are in English so I am not use to it yet.. could someone help me with an assignment for adjusting journal entries?

This is the transaction from the accountant which I need to correct if there's some mistake.

December 11 --> received an order for a total of 23000
December 13 --> customer provided a deposit of 10000 which the accountant recorded as revenue
December 28 --> Order was completed, but delivery trucks were out of service therefore it wasn't delivered until January 2nd. Accountant recorded the remaining balance of 13000 as sales and accounts receivable.

First, for the deposit, I think she did that wrong? Of what I understood she put this and I would need to reverse it:
Debit cash
Credit revenue

adjusting entry should be in deferred revenue since the product hasn't been delivered:
Debit cash
Credit deferred revenue

Is this correct?

For the second entry, it is wrong as well? She can't record it as sales since it didn't happen yet.... so she did the following and I would need to reverse it:
Debit: Account Receivable
Credit: Sales

Is this correct?

But now.. something is still missing since I am off by 23000....

The sale only occurs next fiscal year... so what account do I use for the current fiscal year?

 

[gazmentsaci]

First jounal entries is
Accounts receivable 23000
to
Sales

Second
Cash 10000
to account receivable 10000


At least you can see the account , accounts receivable is 13000.