Accrual can be defined as revenue earned or balance earned or entitlements earned when a payroll cycle is processed, or the payroll period has passed.
If the annual leave is 30 days per year, then the accrual earned for leave will be 2.5 days per month, which equates to 30 days per year.
Similarly, you can accrue for other benefits like airfare entitlements. or other entitlements.
This is particularly important when you are entitled to certain provisions under the law, which is to be calculated in a prorated concept, which means you are entitled to certain benefits are to be prorated and paid out to you, or reclaimed to you.