Paid auditing charges Rs. 18000 for last year by cc a/c cheque (provision was  made only for Rs 17000)

Booking Provision Entry

Audit fees exp Dr 17000

           To Provision for exp 17000

When Actually Received

Provision for exp 17000

Prior Period exp    1000

          to CA                18000

Payment to Party

CA Dr      18000

        To Bank       18000

(Instead of Provision for exp,we can use Audit fees payable also)

(Prior period exp is Indirect expense)

Learn more about provision here

http://www.teachoo.com/826/253/Difference-between-Expense-and-Provision-for-Expense-(Expense-Payable)/category/Accrured-Expense-Entries/