Whenever your company employees or owners have purchased items or incurred travel fees in which he(she) purchased them on their own personal account, these charges incurred must be reimbursed to the employee or owner. An easy way to handle this is to create an accounts payable for the person incurring these charges, and entering the charges into your accounting software program as they were charged to the employee or owner. When the time comes to pay these accounts, the proper accounts will be charged for the business, thus showing an accurate picture of where the spending is ocurring.