Answer / surya

Account key: System automatically posts the transaction to
respective GL accunt

Accurals: This is used for rebate transaction

Answer / kkreddy

Account Key and Accurals are used to assign account keys,
which in turn are assigned to GL accounts that are used by
FI dept to register postings.

Answer / rajesh

Accruals

An accrual any expenditure before the closing key date which
represents an expense for any period after this date.

check
http://help.sap.com/saphelp_46c/helpdata/EN/35/26b849afab52b9e10000009b38f974/content.htm

Answer / avinash

account keys: in business to calculate net
price,profit,discount.. of a materrial, it may takes
pricing elements into considaration.after respective
accounts need to be post into respective FI G/L account
through Account keys
Account Key accruals:this accruals use for accrued purpose
for ex . rebates rebats always issued to the customer on
basis os sales volume. we do not include this rebate into
net accounts
send me if any wrong
Avi88mba@gmail.com

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