Answer :
Answer:
The answer is: Control over goods or services has been transferred from the seller to the customer
Explanation:
Under the accrual method of accounting, transactions are recognized only when they occur, and not necessarily when cash flows occur.
When does a selling transaction occur? Either when you are paid in advance for a good or service that you need to deliver; Or when you deliver a good or service and you expect a payment for it.
In this case, when the control over goods or services is transferred to the buyer, you can effectively say that you have delivered the goods or services. At this point you can record the transaction as a sale and record the revenue from it. Even if your customer hasn't paid you yet, you should record the payment as accounts receivable.