Entry

accrued interest on fdr

fdrac-------------------------dr.

                 to int. on fdr

                 or

accrued int.-------------------dr.

               to interest on fdr

in 2nd option accrued interest will be transffered to fdr on maturity

for material dispached entry for supplier

party ac----------------------------dr.

             to cst sale

the buyer will show

goods in transit ac----------------dr.

                  to party ac