Journal entry

Electricity Expenses A/c              Dr. Rs.1,000

   To Electricity Exp. Payable A/c                     Rs. 1,000

(Being the amount payable towards Electricity Bill)

Electricity Exp. Payable A/c      Dr. Rs.  600

   To Bank/Cash A/c                                      Rs.  600

(Being amount paid for Electricity)

Electricity Bill A/C...........Dr. 1,000

                      To Bank A/C                        600

                      To Electricity bill outstanding 400

What about remaining 400 rs

It is correct entry

DEAR ALL

AGREE ABOVE ALL ENRTY 

BUT YOU CAN DO IN A SINGLE ENTRY LIKE  AS UDNER:

(DR) ELECTRICITY EXEPENSES RS 1000

(CR) CASH /BANK                                       RS. 600

(CR) EXEPENCES PAYABLE                       RS 400 (CURRENT LIABILTY)

Dr electricity expenses 1000

Cr bank or cash             600

Cr  electricity expenses payable  400

Dr electricity expenses 1000

Cr bank or cash             600

Cr  electricity expenses payable  400

Dr electricity expenses 1000

Cr bank or cash             600

Cr  electricity expenses payable  400

Electricity expense ac Dr. 1000

To cash or bank ac              600

To electricity expense payable 400