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Accrue Meaning

An accrual is a recognition of income, interest, or expenses that have been earned or incurred but not yet settled in cash. It represents the accumulated amount to be received or paid, recorded under the accrual accounting method to ensure revenues and expenses are matched to the period in which the underlying economic activity occurs. For example, if a business delivers goods or services to a customer in December but receives payment in February, the revenue is accrued in December.

The company records a sale and sets up a trade receivable asset for the amount owed. When payment is eventually received, the receivable is reduced and the cash or bank balance increases.

Accruals can be assets or liabilities:

Accrued assets (such as accrued income or interest receivable) arise when the business has earned a benefit but has not yet received payment.
Accrued liabilities (such as accrued expenses, wages payable, or rent payable) arise when the business has received a good or service but has not yet paid for it. These are typically recorded in trade payables or specific accrued expense accounts.

When a transaction is accrued, it appears both on the balance sheet (as an asset or liability) and in the income statement (as revenue or expense).

The balance sheet entry is reversed or written off once the actual cash flow occurs. This mechanism is central to the accrual basis of accounting and ensures financial statements reflect economic reality rather than just cash movements.

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Important Disclaimer:

Finery Markets BVI Limited (“Finery Markets”) provides software, technology infrastructure, and related Information and Communication Technology (ICT) services on a Software-as-a-Service (“SaaS”) basis. Finery Markets acts solely as a software vendor and does not operate a trading platform, does not intermediate, match, execute, clear, or settle transactions, and does not engage in any activities that would require regulatory authorisation under applicable laws.

Finery Markets’ software is non-custodial and is provided exclusively to licensed institutional entities that act as independent operators of their own environments. All counterparties are solely responsible for establishing and maintaining their own bilateral trading and settlement relationships. Finery Markets is not a party to any such arrangements and assumes no responsibility for the conduct, verification, or compliance obligations of any users of the software.

Nothing on this website shall be construed as a financial promotion, investment advice, or an offer to engage in regulated activities. Access to and use of the software is strictly limited to clients who have entered into a software licensing agreement with Finery Markets. Persons located in jurisdictions where such access is restricted should not rely on this website or any of its contents.

Additional notice to UK visitors: This website and associated communications are not intended to constitute a financial promotion under The Financial Services and Markets Act 2000 (Financial Promotion) Order 2005 (as amended) and related guidance. Access to services provided by Finery Markets is limited to regulated entities, professional clients and eligible counterparties as set out by the Financial Conduct Authority. UK users are not permitted to use this website for the services of Finery Markets if they don't fall within these categories.