Start with a bank type account for your "pocket", even if it is Petty Cash. Better to have a separate spending account if you do a lot of this. If you have no such account, create one. Next, record the expenses as if it were any other account. Lastly, if you have not "filled" this cash account with real cash from operations but instead have used personal funds it depends>>>are you a sole-prop or single member LLC? You never have to repay yourself but you can, by writing yourself a check that "fills" your out-of-pocket spending account
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