Working capital accruals are an important part of any business, especially small businesses. Simply put, working capital accruals consist of any short-term assets that will generate income for an organization over the next 12 months. This could be anything from inventory to receivables and even cash holdings. Working capital accruals provide an immediate benefit to a company because the money generated through them can be used to help pay off debt or fund new projects. Therefore, having sufficient working capital accruals is essential for businesses looking to maximize their potential growth.