I want to understand how accural works and it full meaning

Under the Accural method of accounting, revenues and expenses are recorded according to when they are earned and inccurred, not when the cash is received or paid.

Example: under the accrured method revenues are recognized when the customers are invoiced regardless when the payment is received.

Same for expense; a expense is recognized when the bill is received, not when payment is made.

Hope this answer you question !