Hi there,
Thanks for posting in the Community. I'll be glad to share more info about payroll and expenses.
Accrued payroll is entered as a debit entry in QBO to record the employee payroll expense. Doing this allows the amount of total earnings employees have accumulated for the work they do as of the end of an accounting period. In QBO, accrued payroll is reported as an operating expense in the income statement in the period in which it is incurred. Let me know if this answers your question. I'm here to assist.