Foreign currency accounting

Presuming there are no charges on the transaction

you have given the foreing currency balance to employee then :

Employee Advance Account     Dr.

                   to                                                                  WITH 20,000

Bank Account                           Cr. ( Presuming paid through bank account)

In case Foreign currency Balance is yet in account 

Foreign currency balance   Dr.  ( Group it in Assets)

    To                                                                                  WITH 20,000

Bank Account                          Cr