Accrue at Receipt Accounting Query

 Hi Folks,

Could some one explain me the accounting logic for the following entry.

when we create receipt for Expense Item accrue at receipt 3 way matching entry as

Receiving Account -Dr

AP Accrual Account -Cr (Account type is Liability)

When we match Receipt with Invoice

AP Accrual Account - Dr (Account type is Liability)

Supplier Liability- Cr (Account type is Liability)

 

in invoice matching time both the dr and cr are liability account , could some one explain the accounting logic behind this scenario.