What is the impact on the Trial Balance when there is an accrual amount recorded?

When an accrual amount is recorded, it reflects an expense that has been incurred but not yet paid. This accounting entry is crucial for ensuring that financial statements accurately portray a company's financial position according to the matching principle, which aims to match expenses with revenues in the period they occur.

In this context, the correct choice regarding the impact on the Trial Balance is that it increases actual expenses. When the accrual is made, it results in an increase in the expense account, which will be reflected on the income statement and subsequently affect the net income. As expenses increase, net income decreases, thereby impacting equity.

This accounting treatment ensures that expenses are recognized in the period they are incurred, even if cash has not yet been disbursed. The increase in actual expenses means that the trial balance will show a higher total for expense accounts, which correctly reflects the company's obligations and consumption of resources during that accounting period.