Employee advance given by owner

It is just like, Mr. A gave money to Mr. B on behalf of Mr. C and taken back that money from Mr. C. So Ultimately Mr. C given money to Mr. B.

So Entry will be 

Mr. B A/c Dr. 

To Mr. C (or Cash)

No need to record the entry for cash given to employee by owner from his own pocket, because he has already taken that money back from the business. If he would have not taken that money from business then the entry would be like this:

Dr. Employee Advance (Current Assets)

Cr. Business owner (Current Liabilities)

And when the business will pay back to owner his money another entry would be like this:

Dr. Business owner (Current Liabilities)

Cr. Cash (Current Assets)

It will round off Business owner's account to NIL