The example below is for computer equipment funded from GAG with the order raised against ledger code 99998. The accrual would need to be actioned and capitalised as follows:
Accrual:, DR 99998-01, CR Listed Creditor BL001 (reversing journal in old year) acts like invoice transaction.
Transfer to Balance Sheet:, CR 99998-01, DR BA005 normal journal (old year)
Transfer to Restricted Fixed Asset Fund:, DR 99999-01, CR 99999-04 normal journal (old year)
The invoice must then be posted in new financial year to match the accrual actioned.