How to treat tds in case of late receiving of bills from par

amit kumar (Student CA Final ) (123 Points)

16 December 2013  

If accountant receives bills later the month to which it relates then how to Treat it in the books.

Like bill of MAY Received in AUGUST then how to book it as the expense is of MAY and if we treat in books it on May then we have to pay interest on it so pls guide me