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PLA Accounts Urgent!!!

This query is : Resolved 
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(Querist)
27 June 2010 What is PLA Account?
Does it used only for paying Excise Duty?
Also please provide me the journal entry to be passed while paying excise duty through PLA.
Thank you,
With regards,
Rajesh
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CA Shiv

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CA Shiv (Expert)
27 June 2010 PLA account is just maintained as per Rules... there is not accounting entry to be passed at time of making payment through PLA.. Pass simple accounting entry only... Excise to BAnk.... nothing special.....
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