In order to record Accrual in Sage 50, you need to:  Click on Nominal codes,   Next, click on the Journal entry.  Now Enter the reference and date for the journals,  Next, you need to enter the relevant information to record the accrual, for example, N/C. Name. Details. T/C. Debit. Credit. 7200. Electricity. Monthly accrual. T9. 100.00. 2109. Accruals. Monthly accrual and so on  Click Save   Finally, click Close.