Accounting Setup

Hi

We have a setup currently that allows for the following to happen:

On Invoice creation:

DT Customer

CR Revenue  and simulaneously

DT Revenue

CR Unearned Revenue

This happens becuase contracts is created and delivered only at a later stage, when the delivery takes place the Revenue is recognised. the following accounting entries happens then.

DT Unearned Revenue

CR Revenue

My question is this.

Can't one do away with DT Revenue and CR Unearned in the first step and just CR Unearned.

This will have half the journal entries going through the system?

Thanks