Acco entries

when you refill the petrol Debit Petrol A/c and credit the Petro Card Account.

while making the payment debit Petro Card A/c and credit Bank A/c

petrol account under indirect expenses & petro card account under unsecured loans?

yes for petrol exp, but Petro Card under Current liab lities. It's not a loan that is taken but you are incurring an liability that needs to be paid each month.

Petro Card Account will be Created under Current Assets, Its not a Liability..... While Using Petro Card for Petrol Then Dr. HSD/ Petrol/ Vehicle Maintenace and Credit the Petro Card Ac

but to refill the petro card  propritor  gives the money.so we r treating it as loan taken fm him.i.e. unsecurecd loan.isnt it right?

Why proprietor is requried to give money from his pocket. 

Is he not making the payment from his current account used for the purpose of carrying on his business.

hello

why dont you show money received from ur proprietor as advance received for expenses grouping under Loans & advancess of current asset master ledger. It is just as simple as

                  Advance againest expenses/petrol expenses a/c Dr

                                                  To bank a/c

when expenditure is being booked

           Petrol expenses a/c Dr

                       To advance againest expenses/petrol expenses

I conclude

Regards

Hari