Just add another line, use the same expense account as was used for the meal and write 'Tip' into the description for your own reporting purposes.  Tips are part of your overall restaurant expense.  If it is a valid 'Meals and Entertainment' expense, at tax time you will only be able to claim 50% of the overall amount anyways.  But there's no need to put the Tip to a 'personal' expense if you deem it to be a valid business expense.  The criteria is that you are entertaining vendors or clients, and you have a reasonable expectation of profit as a result of the meeting.  The same could be said of travel expenses.