Crossword Genius

An overdrawn account (12)

Ross

I believe the answer is:

exaggeration

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'account' is the definition.
The answer and definition can be both acts as well as being singular nouns.
Maybe there's an association between them I don't understand?

I don't understand how the remainder of the clue works.

Can you help me to learn more?

(Other definitions for exaggeration that I've seen before include "Overstatement - overestimate" , "overstating the case" , "Something more noticeable" , "Hyperbole" , "lie" .)

I've seen this clue in The Globe and Mail.
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