Accounting for electricity - which is what

According to the current legislation in the sphere ofaccounting, the costs associated with the purchase of electricity, use in the future activities are accounted for in account 25. Therefore, if it is a question of accounting for electricity, operations on this account are implied.

For an enterprise, such an operation is a general production expenditure associated with the operation of fixed assets.

If electricity is used as a "fuel" (for example, a packing line driven by electric motors is installed), it is also displayed in this account.

At the end of the reporting period, the accounting department writes off its monetary expression by posting:

Debit sc. 25 - Credit ac. 60 "Settlements with suppliers"

(when it comes to payment for delivery services).

Debit sc. 20 - Credit acc. 25

(the cost of energy spent on the production of goods is taken into account in the cost price).

In accounting, any transaction, and accountingelectricity is not an exception, should be documented. To account for electricity, this is an act of acceptance and transfer of services or a document that has a similar legal force and is properly issued in accordance with all accounting rules.

Commercial accounting of electricity

In order for accounting data to be accurate, accountancy programs use so-called commercial accounting.

Despite a little pathos name, it isabout measurements by devices - electricity meters. In economic activity, only those devices that can be found in the state register of measuring instruments can be used.

Legislation provides for places whereto be installed these meters. However, it is desirable for the device to stand on the boundary of the electrical equipment's balance sheet. In order for the testimony to be legal, the registrar and the power supply organization put their seal on the meter.

A person, legal or physical, on whose territory the measuring instruments are located, shall send meter data to the network company once a month.

In addition, approximately once every six monthscompany representatives personally verify the data. It is legally stipulated that inspectors have the right of free access to measuring instruments, it is forbidden to prevent them. Thus, accounting of electricity is conducted by several parties at the same time. At the end of the reporting periods, there is mutual verification of the testimony. The physical integrity and safety of the measuring instruments are on the conscience of the person in whose territory they stand.

Simultaneously with the above typessome economic entities apply the so-called technical accounting of electricity. It is completely identical to commercial. Therefore, sometimes there is confusion in terminology.

Conclusion

Accounting for electricity is an important partaccounting. Its data are used in calculating the cost of production, incorrect figures can lead to significant losses to the enterprise. There have been cases when discrepancies in evidence served as grounds for lawsuits. Therefore, this small part of the accounting process must be treated responsibly.