Mat - deffered tax liablity

1.)pass entries for DTL

Defered tax a/c        Dr      278181

Defered Tax Liability Cr     278181

2.)For passing necessary entries for MAT (if enterprise is expecting normal profit in future)

profit and loss a/c Dr     100000

MAT a/c                Cr     100000

(make provision of Mat )

MAT a/c          Dr       100000

MAT credit a/c Dr       100000

(pay mat and consider in balance sheet as mat credit under current asset.)