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Provision For Telephone Expenses Journal Entry

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Provisio n for Telephone Expenses is an estimated amount due in the next month. For Example, the Telephone Expenses for the April Rs. 5000 will be due in May. The amount of Rs. 5000 is estimated which may be change or remain the same. As it is payable by the company to utilities companies, so it is a Current Liability to be shown on  B alance Sheet . B y considering the above example, we may create provision for telephone expenses by recording the following adjusting entry as shown below:                                Telephone Expenses a/c  5000                                                                      Provision for Telephone Expenses a/c  5000 ...