Cash received before services are performed may be recorded as a debit to a cash account and a credit to a liability account is called

The correct answer is: Unearned Revenue.

Explanation:

Unearned Revenues are advance payments that a company or individual collects for products and services that it has not yet rendered or delivered. Other terms for unearned revenue are advanced payments or deferred revenue. Unearned income must be debited to a cash account and credited to a liability account in compliance with the Generally Accepted Accounting Principles (GAAP).