Why do accruals increase expenses and prepayments reduce expences when referring to change in profits in Accounting?

Answer by Wray Rives:

Because when you accrue an expense you are recording an expense that you have not yet paid for, but know that you have a liability to pay in the future, so you are increasing the current period expenses for money that will be paid out in the future.

Recording a pre-paid expense is just the opposite, you have already paid for an expense that should property be recognized as an expense in some future period, so you are reducing the current period expense even though you already spent the money, because you will record the expense in the future period to which it applies.

Why do accruals increase expenses and prepayments reduce expences when referring to change in profits in Accounting?