# Accruals

Skill · Finance and Accounting

Canonical page: https://career.thegoodapps.co/skills/accruals

Accruals are accounting entries that record revenues earned or expenses incurred before cash payment or receipt occurs, such as unpaid wages or earned but unbilled revenue. Accountants record and adjust accruals at period-end closes to ensure financial statements reflect obligations and earnings accurately in the period they occurred. Understanding accruals is fundamental to accrual-basis bookkeeping and financial reporting.

Related skills: [Bookkeeping](https://career.thegoodapps.co/skills/bookkeeping), [Accrual Accounting](https://career.thegoodapps.co/skills/accrual-accounting), [Financial Reporting](https://career.thegoodapps.co/skills/financial-reporting)

## Open roles requiring Accruals (0)

None of the roles we have read name this skill yet. A large share of the visible corpus has not been parsed for skills, so this is at least as likely to be our backlog as the market's verdict.