i think if ur interest is accrued then u must pass this entry...
FD A/c Dr. 45000
TDS RECOVERABLE A/c Dr. 5000
To INTEREST A/C 50000
reason being that if interest is accrued then you will not receive such amount until FD is matured (unless it is flexi a/c FD).therefore u must debit FD a/c instead of interest recoverable a/c.
also as instead of advance tax u should credit TDS RECOVERABLE a/c because there is difference between the two.