8/22/22, 8:38 PM Configure and apply accrual schemes - Learn | Microsoft Docs

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Configure and apply accrual schemes

9 minutes

Accrual schemes are used to set up the deferred revenue and costs, and the same accrual scheme
can be used for both revenue and costs. Ledger accruals redistribute the revenue or costs of a
journal line so that the revenue and costs are recognized in the appropriate periods.

On the page, you need to specify the debit and credit accounts that will be used when the accrual
scheme is applied.

General ledger > Journal setup > Accrual schemes.

Debit – The main account that you define will replace the debit main account on the journal
voucher line. This account will also be used for the reversal of the deferral, based on the
ledger accrual transactions.
Credit – The main account that you define will replace the credit main account on the
journal voucher line. This account will also be used for the reversal of the deferral, based on
the ledger accrual transactions.

After you determine which accounts to use, you can specify how the voucher number is created
when accrual transactions are created. You can also specify how often the transactions occur, the
number of times that the transactions are created, and when the transactions are posted. After
the accrual scheme has been created, you can use it in some of the journals by using the Ledger
accruals function.

The Spread month and quarter values field distributes the amounts for each period of the
accrual scheme either equally by choosing Evenly or prorates the amounts per Number of days.

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8/22/22, 8:38 PM Configure and apply accrual schemes - Learn | Microsoft Docs

General ledger > Journal setup > Accrual scheme

Ledger accruals
When you enter a journal, you can select Ledger accruals on the Functions menu. Then, when
you select the accrual scheme, you will see the base amount from the journal that will be spread
over the period, as determined by the accrual scheme. For example, if you pay an employee's
insurance for the whole year in January, and the amount is 12,000 USD (U.S.Dollars), you need to
recognize that expense each month.

General ledger > Journal entries > General journals > Select a journal

You can also specify whether the amount that is accrued is based on the account or the offset
account. After you make your selections, select Transactions to create and view all the
transactions that have been created based on the accrual scheme. If don’t select Transactions and
instead select OK or Cancel, the accruals will not be created.

General ledger > Journal entries > General journals > Select a journal > Functions > Ledger
accruals

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8/22/22, 8:38 PM Configure and apply accrual schemes - Learn | Microsoft Docs

For example, if you spread the 12,000 USD in insurance expenses over the year, you will see 1,000
USD for each month. After you post the journal, you can view the transactions by using the
Voucher transactions inquiry page.

General ledger > Journal entries > General journals > Select a journal > Functions > Ledger
accruals > Ledger accrual transactions

If an accrual scheme can't be applied (for example, when a sales order invoice or purchase order
invoice is involved), you can credit the prepaid amount and debit the expense amount. You can
then select Offset when you apply the accrual scheme.

Watch the following video to learn how to set up and use accruals in General ledger.

Next unit: Configure ledger allocation rules

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