How to record late payment charges (electricity bill , telephone bill)

Rs 800/- will be charged in September month as bill is generated in this month and becomes due only after 31st August. Late payment will be charged in the month in which it is paid.

thanks for paying your precious attention mam

but accourding to matching principle if some one says me to make profit and loss statement for the period of 1.8.16 to 31.8.16 then it would be unfair because the exp of electricity will not be accounted in the month of aug but on september

please clear my doubt

In August month following entry to be passed:

Electricity expense a/c

         Electricity payable a/c.

In the following month entry is to reversed as bill will be recived and payment made. 

On payment being made entry to be passed:

Electricity expense a/c

           Cash a/c