How to journalize?

Q) Spare item purchased = It is used for accompanied with the main product = eg wall bracket is used to fix LCD TV on wall 
Ans: If the amounts is big then show as inventory or else charge to P&L .

Q) Is the Conveyance allowance paid to staff is accounted as Conveyance allw. Or Travelling Exp.

Ans: Travelling Expenses.

Q) Incentive paid for servicing 

Ans: Professional chrges.

Q) Festival allowance paid

Ans: Bonus.

Q)Cable tv subscriptttion
Ans: Office expense if it is for the business use or else drawings.

Q) Plastic chair, table purchased for office
Ans: If the amounts is big then show as Fixed Asset or else charge to P&L.

Q) Proprietors personal Telephone bill

Ans: Drawings

irfan ji you are right