Who can put telephone expense here...

First of all Mobile Phone Connections are registered on the name of Company B therefore Company B should book the expenses and afterward raise debit note over Company A for using Company B's telephone services by Company A

Accounting Entry.

Telephone Expenses A/c Dr. xxxx

        To Mobile Company A/c      xxxx

(being Mobile bill accounted for the month of xxxx 2013.)

Company A A/c Dr.   xxxx

         To Telephone Expenses    xxxx

(being telephone expenses apportioned to company A based on telephone usage).