If a company has advance ticket sales totaling $2,000,000 for the upcoming football season, the receipt of cash would be journalized as:

In this case, the company already receive all of the payment BEFORE they're giving something in return for the customer (because the ticket is for the match in the future), therefore, it needs to record its revenue as 'unearned revenue'

the receipt of cash would be journalized as:
Debit : Cash         $ 2,000,000
Credit:       Unearned Revenue $ 2,000,000