If underground shifts in pressure increase the pressure on a magma chamber, the magma chamber may fracture and lead to a volcanic eruption. Sometimes, the remaining magma cools and crystallizes into an igneous body of granite called a pluton.
Accrual (accumulation) of something is, in finance, the adding together of interest or different investments over a period of time. It holds specific meanings in accounting, where it can refer to accounts on a balance sheet that represent liabilities and non-cash-based assets used in accrual-based accounting.
accrual accounting. A method of accounting that recognizes expenses when incurred and revenue when earned rather than when payment is made or received.Thus, it is the act of sending the goods or receiving an inventory item that is important in determining when transactions are posted on financial statements.or example, using accrual accounting, sales are recorded as revenue when goods are shipped even though payment is not expected for days, weeks, or months. Most firms use the accrual basis of accounting in recording transactions.