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What are accruals?

What are accruals? Here are some definitions.

Noun
  1. plural of accrual
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Missing July 1, 2002, accrual rows were created and existing accruals for the same date that were incorrect have been corrected.
Define custom charts of accounts and authorize journal entries and accruals while providing complete financial reporting capabilities.
Some groups thus introduced cash basis accounting and others accruals basis accounting.
The traditional systems were based on cash accounting, not on accruals and depreciation.
In Ontario, unisex mortality is required for post-1986 accruals but can be applied for all service.
Compensation of employees is the sum of wage and salary accruals, employer contributions for government social insurance, and other labor income.

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