Why loan interest accrual creates GL entries?

hello. I know that a loan disbursement creates a GL entry which is perfect . but why interest accrual creates one ? check this scenario
Igave 300$ loan to an employee , disburse it and the employee got 300 as a balance .
next created an interest accrued . another GL entry created and it looks like I gave him another 100$ (first payment) . and now he got 400 in his account . next pay the loan from loan repayment . GL entry created correctly and the employee paid 100. but he still got 300 .
why interest accrual creates GL entries ?