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Accrued end of service is an expenses not paid yet , belongs to an employees for years spent in working in the company.
according to KSA it is days each year from total package up to5 years and after that will be one month a total package for each year above5 years.
An accrual is something that is due for a service, job , utility etc. but is only settled or received at a later stage. For example if your year end is Feb and the water utility is owing for Feb, we normally accrue for the Feb expense in the financials because it will be paid in March.