{"id":37787,"date":"2025-08-13T11:54:54","date_gmt":"2025-08-13T11:54:54","guid":{"rendered":"https:\/\/docs.daftra.com\/user_manual\/%d9%83%d9%8a%d9%81%d9%8a%d8%a9-%d8%a5%d8%ab%d8%a8%d8%a7%d8%aa-%d9%88%d8%af%d9%81%d8%b9-%d8%a7%d9%84%d9%85%d8%b5%d8%b1%d9%88%d9%81%d8%a7%d8%aa-%d8%a7%d9%84%d9%85%d8%b3%d8%aa%d8%ad%d9%82%d8%a9\/"},"modified":"2025-12-07T10:20:15","modified_gmt":"2025-12-07T10:20:15","slug":"how-to-record-and-pay-accrued-expenses","status":"publish","type":"user_manual","link":"https:\/\/docs.daftra.com\/en\/user_manual\/how-to-record-and-pay-accrued-expenses\/","title":{"rendered":"How to Record and Pay Accrued Expenses"},"content":{"rendered":"

[vc_row][vc_column][vc_column_text]<\/p>\n

In this guide, we\u2019ll explain in detail the steps for setting up accounting entries to record and pay accrued expenses, using a practical example of accrued employee salaries to ensure clarity and easy application.<\/p>\n

[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n

If you have accrued expenses that you want to record in the accounts, follow these steps:<\/p>\n

From the main menu, go to \u201cAccounting<\/strong>\u201d, from the dropdown click \u201cChart of Accounts<\/strong>\u201d, then select \u201cLiabilities<\/strong>.\u201d<\/p>\n

\"\"<\/a><\/p>\n

Click on \u201cCurrent Liabilities<\/strong>.\u201d<\/p>\n

\"\"<\/a><\/p>\n

Click \u201cAdd Account<\/strong>.\u201d<\/p>\n

\"\"<\/a><\/p>\n

Create a new main account, for example, \u201cAccrued Salaries<\/strong>.\u201d<\/p>\n

\"\"<\/a><\/p>\n

Inside this account, add sub-accounts for each employee, such as \u201cMike\u2019s Salary<\/strong>\u201d and \u201cChris\u2019s Salary<\/strong>,\u201d by clicking \u201cAdd Account<\/strong>,\u201d as shown in the example.<\/p>\n

\"\"<\/a><\/p>\n

Next step:<\/strong> create a sub-account under Expenses for employee wages:<\/p>\n

From the Chart of Accounts again, go to \u201cExpenses<\/strong>.\u201d<\/p>\n

\"\"<\/a><\/p>\n

Create a sub-account named \u201cEmployee Wages<\/strong>.\u201d Click \u201cSave<\/strong>.\u201d<\/p>\n

\"\"<\/a>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_custom_heading text=”Creating the Accrued Expense Entry” font_container=”tag:h2|font_size:28|text_align:center|color:%2304306b|line_height:2″ use_theme_fonts=”yes” css=”.vc_custom_1757228295448{margin-left: 200px !important;background-color: #f6f9fc !important;border-radius: 4px !important;}”][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n

From the main menu, go to \u201cAccounting<\/strong>\u201d, and from the dropdown click \u201cAdd Entry<\/strong>.\u201d<\/p>\n

\"\"<\/a><\/p>\n

Add the \u201cEmployee Wages<\/strong>\u201d account (created under Expenses) to the debit side.<\/p>\n

Add the accrued salary, in this example \u201cChris’s Salary<\/strong>\u201d (under \u201cAccrued Salaries<\/strong>\u201d), to the credit side.<\/p>\n

Enter the accrued amount and click \u201cSave<\/strong>.\u201d<\/p>\n

\"\"<\/a><\/p>\n

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At this point, the accrued salary has been successfully recorded.<\/p>\n

\"\"<\/a><\/p>\n

The next step is to pay the salary, which requires creating a reverse entry:<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/article>\n

[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_custom_heading text=”Creating an Entry for Paying the Accrued Salary” font_container=”tag:h3|font_size:22|text_align:right|color:%2304306b|line_height:2″ use_theme_fonts=”yes” css=”.vc_custom_1757228975306{margin-left: 120px !important;}”][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n

From the \u201cAccounting<\/strong>\u201d menu, select \u201cAdd Entry<\/strong>\u201d again.<\/p>\n

On the debit side, select \u201cChris\u2019s Salary<\/strong>\u201d (the accrued salary account).<\/p>\n

On the credit side, select \u201cTreasury<\/strong>.\u201d<\/p>\n

Enter the amount to be paid and click \u201cSave<\/strong>.\u201d<\/p>\n

\"\"<\/a><\/p>\n

And that\u2019s it, you\u2019ve completed the process of recording and paying accrued expenses step by step.<\/p>\n

\"\"<\/a>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][\/vc_column][\/vc_row]<\/p>\n<\/section>","protected":false},"author":23,"template":"","categories":[2119],"tags":[],"class_list":["post-37787","user_manual","type-user_manual","status-publish","hentry","category-expenses"],"yoast_head":"\nHow to Record and Pay Accrued Expenses - Daftra Knowledge Base<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/docs.daftra.com\/en\/user_manual\/how-to-record-and-pay-accrued-expenses\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"How to Record and Pay Accrued Expenses - Daftra Knowledge Base\" \/>\n<meta property=\"og:description\" content=\"[vc_row][vc_column][vc_column_text] In this guide, we\u2019ll explain in detail the steps for setting up accounting entries to record and pay accrued expenses, using a practical example of accrued employee salaries to ensure clarity and easy application. 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