Pls help

for first two debit Rates & Taxes Account and for the third one if Director bought gift & watch for personal use Debit directors account and the same should be adjusted with his salary afterwards. if not, then debit other expenditure or misc account. 

Yes, agree with CA. Rohit Jain

Mr.Rohit Jain is correct. But adjusting the personal nature expenses of director in Misc.expense account is not suggested because auditor will disallow the same during statutory audit or tax audit if it comes to his notice.

Agreed with harshal Totla