Tds recievable entry for rent accrued !!???!

Hi all,

Pls clarify the following situatuion...

A company recieves Rental Income Rs.10900/- p.m from July onwards (therefore,9 months)

Rent recieved is Rs.9810 every month after TDS of Rs.1090/-

For march rent will be recieved on April. Therefore, provision is to be made for Accrued rent.

But the company has made the following entries :

Bank a/c Dr.     Rs.9810

To Rent recieved a/c     Rs.9810

( for 8 months )

On March :

1) Rent recievable a/c      Rs.9810

     To Rent recieved a/c      Rs.9810

2) Tax Deducted at Source a/c      Rs.9810

      To Rent recieved a/c                  Rs.9810.

Is this right ?