paid electricity charges 1600
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Miscellaneous expenses a/c dr 1600
________To cash a/c 1600
(being electricity charges paid)
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The Journal Entry will be
Electricity Charges A/c Dr ₹ 1600
To Cash A/c ₹ 1600
(Being Electricity charges paid )
Short Explanation
Here Will be two accounts Electricity charges and Cash
Here Electricity is a nominal account
And Cash is a Real Account
So According to the rules of journal Electricity charges is an expense so it is debited and Cash is going from business so it is credited.
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