Unclaimed liab

"What would be the accounting entry for Rs. 5000/-

Treatment of unclaimed exp in b/s ?" is what Mr.Kumar Gaurav query.

If it is not claimed/paid by the year end 31.03.2011, it depends upon your reasonable assessment of the said provided-expenses,  the provision may not be carried on for a long period. 

"By what time we shud wait for unclaimed exp?", further query from him, to this solution will be that  Accounting prudence never suggests to carry on for further financial years.