What is the journal entry of telephone bill?

telephone bill ac

to cash

When you receive the bill, but have not paid it, which is done in accrual accounting but not cash basis, the entry is:

Telephone Expense (debit) $$$

Telephone Expense Payable (credit) $$$

Once the bill is actually paid, even then it is removed from the payable with the following entry

Telephone Expense Payable (debit) $$$

Cash (credit) $$$

If you are paying the bill as you receive it, the only difference is skipping the payable account and debiting the expense account and crediting the cash in a single entry:

Telephone Expense (debit) $$$

Cash (credit) $$$