Account Entries During outgoing Excise inv creation

Question

Hi All,
When Billing Document is created, Corresponding A/C Entry - (GL A/Cs from VKOA & Tax Codes)
Customer A/C Dr. (Recon GL – BS – Current Assets)
To Sales A/C (P&L GL – Income)
To BED. Recovered A/C / Cenvat Suspense A/C
To E.Cess Recovered A/C / Cenvat Suspense A/C
To S&H E.Cess Recovered A/C / Cenvat Suspense A/C
When BED / E.Cess / S&H E.Cess Recovered A/Cs are used - These are P&L A/Cs & Grouped as Income A/Cs in FS Version.
When Cenvat Suspense A/C is used - It is BS A/C & Grouped in Current Liabilties in FS Version
When Creation of Excise Invoice - (GL A/Cs against ETT - DLFC)
E.D Paid A/C / Cenvat Suspense A/C Dr.
To BED. Payable A/C (BS GL – Current Liabilities)
To E.Cess Payable A/C (BS GL – Current Liabilities)
To S&H E.cess Payable A/C (BS GL – Current Liabilities)
When E.D. Paid A/C (P&L GL - Expenditure)
When Cenvat Suspense A/C (BS GL - Current Liabilities)
in some G/L Account there is '/ " for  BS G/L & P&L G/L  May I Know why it ????/& in which case we use BS &  P&L account???????????

Answer 1

Thxxx BSR
We may configure the excise collection in two ways.
1. If we configure cenvat suspense while doing billing document, the same suspense account should be debited while excise invoice generation.
2. If we configure ED recovered a/c while billing document, excise duty(expenses a/c) to be configured to offset while creating excise invoice.
Either way you can follow.
would u pl clarify when should i go for 1 way & when 2???????????. & why there r these two ways?????????
Thxxx once again