How do property companies write accounting entries when they buy electricity from power supply stations and sell it to owners? Accounting entries should be written in detail, thank you.

Borrow other receivables-purchase electricity charges and borrow bank deposits.

Sell to the owner

Borrowing cash (bank deposits) and lending other receivables-electricity purchase expenses

Among them, the electricity consumed by the property company itself is recorded in the operating expenses (management expenses).

Borrow operating expenses-office expenses, and borrow other receivables to buy electricity.

If necessary, an account can be established according to the number of households (tables) to register the purchase of each household.

For reference. .