Answer / sanjay pathak

in journal posting
Party A/C ..............................................Dr.

To, Cash/Bank A/C
To, Tds A/C
(being payment done with tds deduction)

2. Tds A/c.......................Dr.
To, Cash/Bank A/c

Answer / rakesh

Party a/c
To Cash/Bank
To TDS A/c

in the time of payment of TDS amount

TDS a/c
To Bank a/c

Why t account is called as t account

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