How to book provision entry?

I want to book telephone exp provision entry for the month of March 2012? How can i pass this entry? I want record effect of service tax also in it? Should I pass entry as follows:

1) telephone exp   Rs.100

to Tele exp payable          Rs.100

(on 31.03.2012)

2) tele exp payable            Rs.100

to tele exp            Rs.100

(on 01.04.2012 for reversal of provision)

3) tele exp Rs.100

Input Service tax 10

to mtnl no.000012                 Rs.120

(for booking march bill on 05.04.2012)

4) Mtnl 0000012           Rs.120

to Bank                                       Rs.120

(on 06.04.2012 to make payment)

Does all above entrries are right?

Replies (1)

on booking

tel exp      dr 

ser tax     dr

      to mtnl

 

on pmt

mtnl    dr

   to bank

 

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