14 August 2017
Debit interest accrued but not received A/c 90 (assumed).......................grouped under current asset Debit TDS 2017-18.......................................10 (assumed).......................grouped under current asset Credit Interest......................................................100 (assumed)..............grouped under income (This entry to be passed at the instance of tax being deducted and appearing in 26AS or advice as the case may be)
Next year when Interest is received Debit Cash/Bank as the case may be.........90 Credit Interest accrued but not received.............90
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