Accounting entries for purchase of nsc by director for comp.

Dear All,

Kindly enlighten me on the following matter.

Eg: Suppose a Company ABC Pvt Ltd. has purchased NSC in the name of its director Mr. X as a company cannot purchased the same on its own name. 

kindly provide me with the accounting entries in the books of Company as well as Director.

Thanks in anticipation.

regards,

Sagar Bhadra