Material in historic record? Attack account (7)
I believe the answer is:
shellac
'material in historic record?' is the definition.
'shellac' can be an answer for 'record?' (I've seen this before). I'm unsure of the 'material in historic' bit.
'attack account' is the wordplay.
'attack' becomes 'shell' (I've seen this before).
'account' becomes 'ac' (abbreviation for account).
'shell'+'ac'='SHELLAC'
Can you help me to learn more?
(Other definitions for shellac that I've seen before include "old record" , "coat" , "Material of pre-vinyl 78 rpm records" , "Resin used in varnishes" , "Resin for varnishing" .)