How should this invoice be reflected in accounting records


Problem

On January 12, 2022, the Company has received an invoice for electricity consumed in December 2021 in the amount of EUR 242 (including VAT).

i. If and how should this transaction be reflected in year 2021 Financial Statements?
ii. How should this invoice be reflected in year 2022 accounting records?

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Financial Accounting: How should this invoice be reflected in accounting records
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