>Nadya,
>i don't have any links as we are a software company that makes accountancy software and we are supposed to know things like this :-).
>basically what happens is that a user places a purchase order for stock with a supplier. when the order is delivered it is GRNed (goods received note), ie someone checks that the order has been delivered as specified. the final stage is that a purchase invoice is issued for the goods after they have been received. accruals occur when items have been ordered and then delivered but there has been no invoice issued, this can occur at a month end etc when accounts are closed off. this list is used to give a better account of what is actually owed to suppliers and what value can be placed on stock etc.
>hope that this helps

Yes, it helps. But do you have something in depth how to implement it?

Thanks.