A individual is using other firm resourses

a individual person is using a firm resources like electricity without firm's consent after 2 yr firm get to know about that  . now this individual is paying money for using  electricty  this so does it is recorded 

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Quick Summary
An individual used firm resources, specifically electricity, for two years without permission. The firm has since discovered this and the individual is now making payments. The discussion explores whether these retrospective payments, especially if made in cash, need to be formally recorded. It's advised that bank transfers should be recorded, while cash payments up to £10,000 per day per expense might be ignored, though the two-year accumulated sum is likely to exceed this limit.

You may pay proportionate share and book the exp
If bank transfer then yes and in case same in cash you can ignore it
Cash payment upto 10000/- per day per expense is allowed
Just understand the query , 2 years amount cant be 10000 only

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