✔ 最佳答案
In 2009, a liabilitiy $50 had been created, Accrual, and has to be carried forward to 2010 account. This liability is usually be cleared when it is normally being paid off. So, whenever a payment made for 2009 expenses and this has been accrued, Dr. Accrual Cr. Bank.
It is recommended that a check to the supporting vouchers should be carefully be done to see whether the expenses are incurred in 2009 but with the bill date in 2010 or for expenses incurred in 2010. If yes, then the entry is correct.
If the amount $50 so paid in 2010 is not for 2009 accrued expenses, this should not be debited to Accrual but to 2010 expenses account direct. You just then reverse the entry by Dr. Expenses Cr. Accrual for $50.