Accrued expenses are expenses that have been paid but not incurred?

Accrued expenses are expenses that have been paid but not incurred?
Accrued expenses are paid after being put on the company'sfinancial books. Every entry that is adjusted for accrued expensesis listed as a debit on an expense account, increased expenses onan income statement, net income reduction, credit on a payableaccount, and increased liability on the company's balance sheet.