The accrual key controls the amount will goes to inventory account or any other account.
If you want to hit the amount to another G/L account (other than inventory account), then you have to maintain the accrual key for condition type (M/06), then maintain the transaction event key for accrual key in M/08. System will post the certain amount to this G/L account which is defined for the transaction event key (which you have assigned to condition type in M/08).
Then test the same scenario.