According to the current legislation in the field of accounting, the costs associated with the purchase of electricity use in their future activities are recorded in the account 25. Therefore, if we are talking about keeping electricity operations refers to the account.
For companies this operation is overhead costs associated with the operation of fixed assets.
If electricity is used as "fuel" (eg, installed packing line, driven by electric motors), it also appears on the account.
At the end of the reporting period, accounting withdraws its monetary value of wiring:
| Debit cq.25 - Credit cq.60 "Payments to suppliers» |
| (when it comes to payment for the supply of services). |
| Debit cq.20 - Credit cq.25 |
| (the cost spent on the production of goods is taken into account in the cost of electricity). |
In accounting, any operation, and electricity metering is no exception, should be documented.To account for the electricity it is an act of reception and transmission services, or a document of similar validity and accuracy of all the rules of accounting.
commercial electric power accounting
In order to accounting programs accounting data on the movement of electricity are accurate, use of so-called commercial accounting.
Despite slightly pathetic title, we are talking about measuring instruments - electricity meters.The economic activity can be used only those devices that have found a place in the State Register of measuring instruments.
legislation provides a place where data is to be installed meters.However, it is desirable that the instrument was at the boundary of electrical networks.To testimony was legitimate, the counter put their seal gospoveritel and power supply company.
person, legal or natural, in whose territory the means of measurement, should be once a month to the network company to transfer meter readings.
Additionally, about once every six months, the company's representatives reconcile their personal data.The law provides that the inspectors have the right of free access to the meters, prevent them banned.Thus, the account of the electric power are multiple parties.At the end of the period a mutual reconciliation of testimony.The physical integrity and safety measuring devices - on the conscience of the person in whose territory they are.
Simultaneously with the above views of some undertakings are used so-called technical accounting of electricity.It is identical to the commercial.So sometimes there is confusion in the terminology.
Conclusion
Metering - an important part of accounting.Its data are used in the calculation of production costs, the wrong numbers can cause the company to substantial losses.There were cases when discrepancies in the testimony is the basis for lawsuits.Therefore, in this small part of the accounting process should be treated responsibly.
