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Accrued expense is when an expense is incurred before it is paid. We can learn how to accrue salary expense with an example involving the Morrissey band members earning $10,000 per week. By dividing it by five to get a daily amount of $2,000, we can calculate that 3 days of salary need to be accrued for a total of $6,000. The adjusting entry involves debiting salaries expense and crediting salaries payable for $6,000.