AA-11 Reimbursement to Employee on Behalf of Another Employee

Respected Members,

Please educate me on following:

If a employee purchased a something (mobile, USB etc) for another employee as per instruction of management and Management says that this amount will be reimburse to him after deducting from 1st one employee salary. What would be accounting treatment of this scenario?

For example:

Mr. B Purchased mobile for Mr. A and handled over it to Mr. A.

At the time of payment of salary, company deducted mobile value from Mr. A salary and pay him remaining salary amount.

On same day, company reimbursed mobile value to Mr B.

Thanks in advance for your precious time and efforts to reply of this qurey.