Backlog Accounting Services : A backlog refers to the orders or documents that are pending, and need to be completed. This is where the need for backlog accounting comes in. The backlogs are a representation of the revenue that is available for the company but is unearned due to some reasons. This can either be due to work overload or an increase in orders, which is beyond the efficiency of the company, or due to improper financial management. The financial report example helps in understanding the reason for backlog and making improvisations for the same.