What is the general entry passed for Accruals booking?

For Accruals of Expenses:

DR Expense Account

CR: Accrued Expense(Liability-Payable)

For Accrued Income:

DR: Accrued Income(Asset-Receivable)

CR: Income Account

Dr: Expense  ( Income Statement )

Cr  : Expense Payable ( Balance sheet )

 For expence booking

Debit the expence account  and credit the expence payable account

For income booking

debit income receivable account  credit the income account

Expenses              Dr

       Accrued Expenses       Cr

Expenses Account Dr  

Liability/Accrued Exp Cr

(Being Unbilled expenses incurred and billing not received)