Query on accrued int. on fixed deposit-pls help

In one of our clients' books, the FD Int. received seemed much less, compared to the actual deposit. While checking the entry, it was found that an amount of Rs. 19430, has been debited, reducing the income. The same amount has been previous year's accrued interest.

We thought it was wrong, as the entry have to be

Bank A/c  dr.

to Int accrued..,  not  FD Int received a/c dr,. as found in client's books. But, we were told by our senior that it is the reverse entry, and is correct, and were asked to get Int. certificate.

IS IT CORRECT, AND EVEN IF WE RECEIVE INT. CERTIFICATE, HOW TO COMPARE AND ACCOUNT, WHETHER AFTER DEBITING THE SAME 19430 FROM ACTUAL INT FOUND IN CERTIFICATE?