Literature review aims at examining various scientific articles on the accounting methods of individual heat consumption and heat cost allocation. Nowadays, accounting methods of heat consumption and heat cost allocation in multi-apartment buildings are a topical issue. Heat and water supply is one of the key services provided to residential buildings and their residents. Residents appreciate solutions that allow them consume as much heat as they need and are able to pay, but on condition that the calculation methodology is understandable and easy to perceive. Directive 2010/31/EU on the Energy Performance of Buildings adopted by the European Parliament and the Council (Directive 2010/31/EU of the European Parliament and of the Council, 2010) stipulates that owners or tenants of buildings shall be provided with the information on energy efficiency measures, their goals and objectives, cost effective ways to improve the energy performance of a particular building and, where appropriate, in the case of available financial instruments to improve the energy performance of a particular building. The aim of the research is to perform literature analysis using topical articles on the accounting methods of individual heat consumption and heat cost allocation, which are published in the Web of Science and Scopus scientific databases, by analysing and comparing the published results.