Accrued Interest from Interest Certificate

In continuation  to my above entries ,   When you   received  accrued  interest  in you account  and  TDS applicable  then entry  will be 

 Bank     A./c   Dr 

 TDS on interest   A/c  Dr 

 To Accrued  Interest   A/c   Cr 

( Being  accrued  Interest   received  after  TDS deduction ) 

What does this mean? Do I have to declare the sum of interest received and the accrued interest when filing my tax teturns? My SBI interest certificate FY2021-22 shows separate columns for interest and accrued interest. Why do we need to consider accrued interest if it has not yet been credited to the account?

I found the reason for this consideration of accrued interest, is when we use the mercantile method of accounting.