Accrual (accumulation) of something's, in finance, the adding together of interest or different investments over a period of time, or the gathering or clustering of things, such as atoms (1 - the act or process of ; 2 - the amount that ). It holds specific meanings in accounting and payroll. Accruals in accounting Accrual, in accounting, describes the accounting method known as accrual basis, whereby revenues and expenses are recognized when they're accrued, for example accumulated (earned or… (More on Accrual)