When you have chosen to Accrue an Invoice and the invoice has been posted, two journals are created. One, for the full amount (less the first accrual period if the accrual is not to be deferred), is posted immediately to the Nominal Ledger. The second is batched as a recurring journal to recognise the remaining income or cost over the accrual periods.

There are a number of reports which provide detail, for example, the Nominal Transaction Enquiry.