Head for booking a expense

paid to sub contractor 

Sumiti ji,

Like other creditors, the sub-contractor ledger to be created along with a ledger for TDS.

Entry for Booking  wud be :

Labour charges (expense head)                                1000.00

To Sub-Contractor – TDS  a/c.                                        10.00

To Sub-contractor A/c.                                                   990.00

Entry for payment :

Subcontractor A/c

To Bank/Cash

TDS remittance :

Sub-contractor TDS A/c.

To Bank