You will always have an accountant and bookkeeper recommend not having personal expenses on your business accounts but it happens, it should be on your balance sheet not P&L. Here is what I usually do. Keep in mind if you are a sole owner it is treated as a "owner draw". It is best to transfer money to your personal account for personal expenses.
If you are in a partnership, you will need to reimburse the company for the amount of the personal expense. It is best to have your accountant explain partnership disbursements and profit share to you.
If you are the sole owner here are some common chart of accounts I have for my clients:
Account Name : "Personal Expense" Equity > Personal Expense
Account Name : "Owner Draws" Equity > Partner Distributions
Account Name : "Owner Contribution" Equity > Owners Equity or Partner Contribution
Account Name : "Startup Capital" Equity > Opening Balance Equity
