How to Account for Project Revenue and Invoices-Fixed Price and POC(percentage of completion)

Summary:

How to Account for Project Revenue and Invoices-Fixed Price and POC

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Will you please share with me the accounting for Fixed Price and POC. I have the following URL however I did not see the detail information.

As far as I know the accounting for POC

In summary the correct entry will be:

Revenue Generation (PPM to GL):

DR Unbilled Receivables

CR Revenue

Invoice Generation (PPM to AR):

DR Receivables

CR Unbilled Receivables

Will you please share with me the accounting for Fixed Price and the Payroll entries as well.

Invoice

Dr Customer AR 1,000 USD (1)

Cr Unearned (deferred) Revenue 1,000 USD (2)