Hi
You can see Accrual tick in condition settings in V/06., If you mark this tick then it means this condition will have two posting. Debit and credit posting from one condition. In this case you have to assign two account keys in V/08 with this accrual condition. Debit and credit account key and in VKOA we assign debit and credit GLs.
We can take an example of monthly discount. If you want to give discount and want to accrue it for this month and will give to customer in next month (due to company policy) you can use this accrual functionality. At the time of invoice system will debit the expense and credit the payable liability and in next month when you give discount through credit note then customer will be credited and payable liability will be debited.
Let me know for further assistance.
Thank$