Cenvat credit

Does a dealer registered under Central Excise as "DEALER" need to maintain both CENVAT Credit Availed and Excise Duty collected account (ledger Account) for each bill in his books and at the end of each month transfer both debit and credits to CENVAT Credit account and show the closing balance in the CENVAT Credit account? As a dealer, he is only passing the CENVAT credit for each input and for the items available in the stock, the cenvat credit balance will remain in the account. Also i would like to know, is it necessary to show the un utilized portion in the books and in balance sheet as current asset?