accrual at period end functionality

Hi,

1. When we will use accrual at period end instead of accrue at receipt

2. I hear system will generate below accounting entry, if I run period end accrual process program before closing of PO period

DR - Charge account

CR - Expense AP Accrual

Same accounting entries will reverse, if I close the PO period

I would like to check this accounting entries, how to test this cycle.

I hope system will pass accounting entries only for partially received goods only not for other transactions, rectify If I am wrong.

Regards,

Madhu