2025-05-01 Pre-booking May usage
Expenses:Utilities 100.00
Liabilities:Accrued (utility) expenses -100.00
2025-06-01 Pre-booking June usage
Expenses:Utilities 100.00
Liabilities:Accrued (utility) expenses -100.00
2025-06-30 Received the invoice for May/Jun 2025
Liabilities:Accrued (utility) expenses 200.00
Liabilities:Accounts payable -200.00
2025-07-06 Paying off the invoice by deducting cash from the bank account and removing the payable liability
Liabilities:Accounts payable 200.00
Assets:Cash -200.00
Comments
And here's that (approximately) in h/ledger-ese: