Falling due, starts to accuse corrupt state about football (7)
I believe the answer is:
accrual
'falling due' is the definition.
Although both the answer and definition are singular nouns, I can't see how they can define each other.
'starts to accuse corrupt state about football' is the wordplay.
'starts to' suggests taking the first letters.
'state' becomes 'cal' (short for California).
'about' indicates putting letters inside.
'football' becomes 'RU' (rugby union - type of rugby football).
The first letters of 'accuse corrupt' is 'ac'.
'cal' enclosing 'ru' is 'crual'.
'ac'+'crual'='ACCRUAL'
Can you help me to learn more?
(Other definitions for accrual that I've seen before include "A charge to be paid in a future acounting period" , "A building up (of money)" , "Something building up" , "build-up" , "Increase in money" .)