Material stuff found in charge account (7)
I believe the answer is:
shellac
'material' is the definition.
(shellac is a kind of material)
'stuff found in charge account' is the wordplay.
I cannot really understand how this works, but
'stuff' could be 'shell' (shell is a kind of stuff) and 'shell' is found within the answer.
'account' could be 'ac' (abbreviation for account) and 'ac' is present in the answer.
This accounts for all the letters.
This explanation may well be incorrect...
Can you help me to learn more?
(Other definitions for shellac that I've seen before include "Take a shine to" , "Sort of resin" , "Resin from trees" , "coat" , "Material of pre-vinyl 78 rpm records" .)