Many times an owner pays for small expenses from their pocket while out shopping and it is likely to happen as we get nearer the holidays. So, how you handle it depends on the situation.
1) If the owner is being paid back immediately or the near future
• Write a check and use the expense tab to list all the appropriate expense accounts and their portion of the total amount.
• You can also enter into the petty cash bank register, building that debt until such time as you write a check to clear the owner’s amount and put funds back into the petty cash box. Otherwise create a bank account called owners
2) If there is no intent on being paid back
• Create a journal entry to the owner’s equity account and in the account block enter owner-name equity investment – and offset it with the expenses.