[GNC] How to enter an accrued expense before Invoice?

[Wesley Brooks]

Dear users,

I'm a basic level user of GNUCash, and generally enter transaction 
details mostly by raising bills/invoices and subsequently processing the 
payments. The only exceptions to this are how I enter my salary 
payments, and transfers between my company and private accounts covering 
director loans and repayments.

My accountant has added their charge for accounting and an accrued 
expense on their submissions, long before they would raise an invoice.

How do I generate an accrued expense so that it works with a 
subsequently raised the invoice, and processed payment in the following 
year?

Thanks.