I think you are confusing accruals with accrued income. Accruals are expenses that need to be recognized but they are not yet invoiced (just a high level explanation). The entry is:
Dr Expenses (Income Statement)
Credit Accruals (Balance sheet)
Accrued income is income generated but not yet received. The entry is:
Debit Accrued Income (Balance sheet – It’s an asset)
Credit Revenue (Income Statement)
Chances are that you refer to a credit on the balance sheet so it’s a liability (amount that needs to be paid) for an expense that has been incurred.