Paid Telephone Expense Journal Entry

When Telephone Expense is paid for cash during the period, then we debit telephone expense account and credit cash account as shown below:

                                      Telephone Expense a/c   XXX

                                                                               Cash a/c   XXX

                                                       (Paid Telephone Expenses For Cash)

Paid Telephone Expenses By Cheque Journal Entry

When such telephone expenses paid by cheque / check for the month, then we record the following below entry in Journal Proper or General Journal of the company's business:

                                                   Telephone Expenses a/c   XXX

                                                                                          Bank a/c   XXX

                                                (Paid Telephone Expenses By Cheque / Check)