Closed PO and receipt Accrual

We have a PO which is in Closed status. But the Corresponding PO is still Open. Wehn we run the Receipt accrual Process, this Particular Receipt is getting accrued. Couple of Questions.

1) When we close the PO, does the corresponding Receipt which is Completely Received gets closed by the Process.

2) If we have Force Closed a PO via a SQL Update , does Receipt accrual still Consider the Open Receipt for a Closed PO for Accrual.

Thanks....