Ad-hoc provision of expenses

Kindly note that a few regular payments will be made only after completion of the month viz., 1st week or 2nd week. Ex: Rent, Telephone Bill, MES charges, Insurance charges, Salary & so on. Whereas you may not know the exact amount of Phone bill, etc., In these cases you can make provisional amount based on the previous month's payment. Of course Insurance premium, Salary are known figures actual amount mentioned and leave it as outstanding. 

JV entries are:

Telephone exp a/c          Dr    xxxx

Rent a/c                        Dr    yyyy

MES charges a/c           Dr    zzzz

To Provisional for Expenses                         Cr   AAAAA

Note: When you make payment & accounted the amount not in expenses a/c in the subsquent month since provisions already

made.It has to go there only to wipe out