Confusion when doing accruals

Hi Guys,

Having a mind blank on accruals!

Looking at the previous accruals, i am sure my place of work is doing them wrong.

Basically our Gas and electric bills are billed the month after. So Jan's electricity would be billed 01/02/16.

How would this be entered in to the accounts?

Currently we do the following

Invoice posted on Supplier acc 01/02/16

Date 01/02/2016
Dr Electricty
Cr Accruals

Date 01/03/2016
Cr Electricty
Dr Accruals

This isn't correct as far as i think so i would like to change it going forward and show my manager. Can someone please help show me the correct way? i seem to think the reversal should be the month before so

Date 01/02/2016
DR Electricity
CR Accruals

Date 31/01/2016
Cr Electricity
DR Accruals

Getting so confused now though means I've been looking at it for so long!!
Level 4 AAT Complete (MAAT)

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