Is Unearned revenue credit or debit?

If you sell goods that have yet to be delivered you would create an account for unearned revenue.

Unearned revenue is a liability account because you are still liable to produce those goods so if you are increasing the amount of unearned revenue you would credit the account, however if you are decreasing the unearned revenue, meaning you have supplied the goods to the customer, then you would debit the account.