Difference between Accrual and Charge Account

Can anyone please tell me the difference between Accrual account and Charge Account

hi,
Accrual accounting nothing but it holds the amount which says a expense has been
incurred but not paid. it is a liability account.
where as charge account nothing but it is a expense which is a debit in Profit & Loss account.
example
there is telephone expenses incurred for the month of may-07 but not paid.
journal entry
Telephone exp A/c - Dr
To Accrual of expenses (Liability account)
i hope this will help you.
Regards,
Srikanth

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