USA Expense from 2015

[Laura DAmbrosio]

The previous accountant accrued for an expense until December 2015. The invoice never arrived.

Now, the company is requesting payment, but there is not an accrurued expense for 2016.

How should I account for this?

 

[Ugo]

If an expense is accrued, it remains on the balance sheet until it is either paid or a journal is done to delete it. So if I accrued an expense in 2015, there should be a payable account open on the balance sheet with that amount.