Fd in final accounts

dear shashi,

please get the interest certificate of the FD from bank for f.y. 2017-18 and record the interest as per int. certi.

and entry would be

Fixed deposit a/c dr. ..................... xxx/-
TDS receivable a/c dr. (if any).........xxx/-
To Interest income a/c.....................xxx/-

or


Accrued interest a/c dr. ................ xxx/-
TDS receivable a/c dr. (if any).........xxx/-
To Interest income a/c.....................xxx/-.

why Accrued interest is debited ??