we have more than 4 FD Accounts and they will be matured on next accounting year and for this accounting year ends on 31-3-2013 so accrued interest on all the above fd accounts to be passed in my books along with TDS. please check this entry is correct and if it is not so then please make correction and guide me. 1)Accrued interest.....Dr(Current Assets) Interest on FD ........Cr(Income)