Other than saying you made the accrual at the end of December, you give no dates - so I'm assuming the invoice is dated in January, and hasn't simply been received late.
With that in mind, the simplest approach is to post the invoice as you would normally - so the debit of £625 goes to electricity (7060), then reverse the journal at the start of January, so 1/1/16 sees a debit of £500 to accruals (2220) and a credit to electricity (7060).
The result of doing that is you have a £500 charge for electricity in December, and a £125 charge for electricity in January - whether that's correct for your case, only you can know.
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Vince M Hudd - Soft Rock Software
(I only came here looking for fellow apiarists...)
