is an accrual a credit or a debit 
it depends on the type of accrual and the effect it has on the company s financial statements the journal entry would involve a credit to the revenue account and a debit to the accounts receivable account for accrued revenues this has the effect of increasing the company s revenue and accounts receivable on its financial statements the journal entry would involve a debit to the expense account and a credit to the accounts payable account for accrued expenses this has the effect of increasing the company s expenses and accounts payable on its financial statements 