How to book personal expenses of director?

How to book personal expenses of director of PVT Ltd. Co. for which payment has been done from petty cash?

Since it is a personal expenses of a director, company is not liable for it.

And also it would be disallowed. it should be debited to the directors a.c.

This could be done either by creating an advance a.c and debiting the expenses and can be reduced from salary or other allowance paid to director.