When time sheets are posted, Fundware will post transactions to the payroll expense accounts on the business date that a user is signed in on.  These transactions are offset with the accrual account defined in the Payroll Parameter.  By posting time sheets in one month, and finishing the remainder of the payroll process (calculate net pay and check writing) on a business date in the next month, you have effectively accrued your payroll expenses in the earlier month.