Tds deduction & cash projection

 Could any one tell me the treatment of the following in accounts:

1) If a company Deducted TDS on Director remuneration to directors, Where it is to be shown in books of company & what is the name of the ledger . Further Company has its own tds deducted by others which is shown in current assets.Can we merge these two ledgers to derive the net tds.

2.) How to project cash requirement of the company for next year. We always have cash crunch in books. What is the best technique to projects the cash requirement in case of transportation company.

Thanks in advance