Question

Lighting and heating is a part of which account in financial accounting

Answer 1

Hi,

If your doubt is regarding the nature of expense, then it is generally of an indirect nature and should be charged to P&L account. Again, it should be noted here that if these expenses directly relate to manufacture/production, then they can be classified as direct expenses and charged to trading account.

Going with your question, it seems you've a doubt if there would be any difference in accounting just by interchange of words as in case of wages and salaries. The answer to this is no. For these kind of general expenses we should go purely go by the nature of expense as explained above.

Hope this was helpful :)