Accruals

Hello,
I am struggling to understand the difference between Accounts payable account on Balance sheet and the Accruals liability account on Balance sheet.
Do I understand well that the difference is only whether an invoice was received or not?

For example, a company consumes electricity in March; receives invoice in April and pays out the cash in the May.
In this situation in March the company will recognise Accrued liability: Dr Expense Cr Accrued liability
On 1st of April the accrual will be released Dr Accrued liability Cr Expense and in the end of April company will recognise accounts payable: Dr Expense Cr Accounts payable. Would not this mean they duplicated expenses as they recognised same expense on the PL in April and in March?
In May cash paid: Dr Accounts payable Cr Bank

Could you please help with the above please?

Thank you.