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GitHub Marketplace Apps and Actions can export a CSV of the subscription transactions: https://docs.github.com/en/apps/github-marketplace/creating-apps-for-github-marketplace/viewing-transactions-for-your-listing
However, this seems quite manual, especially when needed for accrual accounting.
I'd suggest as a minimum an automated way to export the transactions: API endpoint, webhook or another delivery mechanism to export transaction data.
Ideally, GitHub could have an app on the Stripe Marketplace to import non-Stripe revenue for revenue recognition into Stripe and similar bookkeeping software.
Example format for importing into Stripe Revenue recognition: https://docs.stripe.com/revenue-recognition/data-import
It seems the formats are mostly compatible, but developers on the GitHub platform with revenue from GitHub Marketplace would have to export the transactions CSV manually each month, keep the revenue recognition period open, use some spreadsheets formulae to generate a transaction ID and calculate the recognition end date before importing into Stripe or another bookkeeping software.
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