Parece ser que se trataría de realizar los asientos contables de las operaciones aunque no hayan existido desembolsos o ingresos reales.
http://es.bab.la/diccionario/espanol-ingles/contabilidad-por...
http://www.google.es/search?hl=&q="contabilidad por devengo"...

ACCRUAL Definition

ACCRUAL

ACCRUAL is the recognition of revenue when earned or expenses when incurred regardless of when cash is received or disbursed.

http://www.ventureline.com/accounting-glossary/a/accrual-def...

ACCRUAL BASIS OF ACCOUNTING



ACCRUAL BASIS OF ACCOUNTING is wherein revenue and expenses are recorded in the period in which they are earned or incurred regardless of whether cash is received or disbursed in that period. This is the accounting basis that generally is required to be used in order to conform to generally accepted accounting principles (GAAP) in preparing financial statements for external users.
http://www.ventureline.com/accounting-glossary/a/accrual-bas...