How should i book personal expenses of director

If you are able to identify the personal transactions,, than charge it to his personal A/C,,,

otherwise,,, what we do in companies is--- we take all the expenses from credit cards,,, identify the personal expenses,,, like "purchase of b'day cake",, but expenses like "hotel expenses",, may be for a meeting so,,,we total all expenses and charge 1/10t hto directors personal account(as per income tax act)....

in brief--

total of all expenses

(-) expenses of personal nature (if identified)

divide the rest of amount by 1/10----- charge it to directors A/c

rest 9/10 to Profit and loss......