How does an AI bookkeeping tool handle accruals when ingesting bank transactions, if the cash timing doesn't match revenue recognition?

As long as you point the tool in the general direction, it will figure out the accrual matching -- for example, if a deposit hits the bank that corresponds to something already sitting on the balance sheet (like deferred revenue), it will match them. However, this assumes the existing balance sheet accrual/deferred revenue balance is already correct; the process is not fully autonomous and requires some guidance. The stated benefit is mainly time savings for staff on posting entries.