Accruals accounting principle

Hi all

I have a quick question based on my actual work/responsibilities.
If we have an invoice from a supplier, invoice date 3rd November, but the description states that there are ‘consultancy services for October’ of £100, we should recognize it as expense on the P&L in October I assume? As the cost incurred relates to October regardless of the invoice date?
And the invoice should be referred to as ‘October invoice’?

So what I’d do is to accrue £100 in October, Dr Expense £100 and Cr Trade Payables £100. Then in November when the invoice is processed, I’d reverse the accruals and then it would be Dr Expense and Cr Trade Payables with the actual invoice amount (in this case the same values)?

Can anyone confirm whether this is right and in accordance with the accruals accounting principle (i.e. date when the service is consumed)?

Many thanks in advance, you’d ease my work if you can clarify this to me please!