Question about Salary Accural

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Hello,

I am not from an accounting background, so pardon me if the questions here sounds too easy 😊

1. May I know what exactly is the purpose of salary accural in accounting? What does it do and what is the purpose of that?

2. How does the salary accural works in the SAP system? Is there a particular table or it is just a combination of wage types? And if it a combination, may I know what are the wage types it is normally obtained from or is there a formula or function in ABAP that would do the job?

3. Is this concept used differently for different pay period? i.e., would it make any difference if the pay period is bi-weekly or monthly and normally for is salary accural computed for each payroll period or is it running once before the termination of the employee or does it vary according to the business requirements?

I would appreciate if someone has some material on this topic that is available online as well. Thanks a lot!

Regards,

Anyi Zhu