Account entry and ledger

sayad (Executive) (179 Points)

07 May 2021  

Hi

small civil contractor if he gives cash to his staff supervisor to meet the expenses at the site like buying of small material , Payment to sub contractor and his own expenses at the site 

How to account such type of expenses and the cash given to supervisor from beginning and what ledger to create 

secondly some major purchases are made directly by the owner  how to account this  

and what if the supervisor make small purchase at the site will it be debited to purchase account and credit to  cash 

just in case when we buy on credit we debit purchase account and credit supplier account