Hi Venkatanaga,
I'm assuming you are doing the accrual run using TBB4.
As per the standard behaviour, it should accrue 100 and 200 in your case for Jan and Feb. Nothing will be accrued on 31/03/2012 since the flow becomes due to be posted.
Please try running TBB4 for 29th of Feb, 2012 and share the result.
Meanwhile also check that the Use-Update Type for Update Types AD1000 and AD1001 is set as Accrual/Deferral in settings. I am assuming the Product Type is 51A and the settings are Standard SAP settings.
Regards,
Rohit