How does the property company keep an account when it buys electricity from the electricity room, and then how does the owner keep an account of the cash received when he buys electricity with the ele

How does the property company keep an account when it buys electricity from the electricity room, and then how does the owner keep an account of the cash received when he buys electricity with the electricity card? Property company buys electricity from electric power bureau: borrow: other receivables? Loans: bank deposits;

Property companies sell electricity to owners: by: bank deposits/cash? Credit: other receivables

The balance can be transferred to profit and loss;