statement of financial performance help

[captain_kirk]

if a question says details of its accounts as at 30 June 2013 are listed below, and it lists the electricity expense paid as 2500 and then says under one of the dot points that an electricity bill was received on 27th of june for the period 1 april 2013-30 june 2013 for $500. does the electricity expense get listed as 2500 or 3000? is the bill from 27th of june already included in the electricity expense paid?

[Damoz.G]

if a question says details of its accounts as at 30 June 2013 are listed below, and it lists the electricity expense paid as 2500 and then says under one of the dot points that an electricity bill was received on 27th of june for the period 1 april 2013-30 june 2013 for $500. does the electricity expense get listed as 2500 or 3000? is the bill from 27th of june already included in the electricity expense paid?

Is that a past Exam question?

I'm pretty sure you don't add the $500 to the $2500, because it must already be part of the expense. What's the EXACT wording of the dot point in the Additional Information?

Also is it a Pre-Adjusted Trial Balance or a Post-Adjusted one?

[Kuroyuki]

if a question says details of its accounts as at 30 June 2013 are listed below, and it lists the electricity expense paid as 2500 and then says under one of the dot points that an electricity bill was received on 27th of june for the period 1 april 2013-30 june 2013 for $500. does the electricity expense get listed as 2500 or 3000? is the bill from 27th of june already included in the electricity expense paid?

If we assume that the business pays the electricity after the bill has been received and not before, the bill received would be not have been paid. Then the 500 could be electricity incurred and not paid as of yet.
This will make total electricity expense 3000
2500 from bank
500 from accrued electricity expense
But this is just what i have interpreted from the information you have given.