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Meaning in the terms of accounts

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(Querist)
02 November 2024 what is meaning of
Interest accrued and Due
Interest accrued but not due
and what is accounting group for above mention the both term.
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
02 November 2024 Interest accrued and due means time given to pay interest is due for payment. Interest accrued but not due means interest not due for payment but it's liability for payment is there.
Interest accrued but not due is current liability. Interest accrued and due is also current liability.
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