Reversal of excess unbilled revenue

Deferred Revenue - Dr. 

Revenue - Cr. 

Hope this helps/

1. When you have revenue the below is the JV : 

AR/Cash/Bank - Dr. 100

To Revenue - Cr. 100

2. To transfer part of Deferred to subsequent FY

Revenue - Dr. 50

Deferred Reveneu - Cr. 50

Now if you say that Deferred Revenue was Rs. 30 and by mistake we made an entry of Rs. 50

Then the JV given below should  be used for reversal of excess Deferred Revenue Booked

Deferred Revenue - Dr. 20

Revenue - Cr. 20

Hope this helps. 

Thanks