Concept:Accrued wages are wages that have been incurred by the business but have not yet been paid by the end of the accounting period.
Explanation:Step 1: Wages are normally treated as an expense in the income statement.
Step 2: When some wages remain unpaid at the balance sheet date, they are described as wages accrued.
Step 3: Accrued wages are an outstanding expense, meaning the business owes money to its workers.
Step 4: An amount owed by the business is classified as a liability.
Step 5: Since this amount is payable within a short period, it is a current liability.
Step 6: Therefore, wages accrued appears under the liabilities side of the balance sheet.
Answer:D. a liability