Imprest account

I was analysing a balance sheet of a proprietary concern. On the asset side of the balance sheet an imprest account is standing under the head loans and advances in the name of proprietor. e.g. if A is the prop. of the firm then account is A's imprest account. Clarify the nature of this account whether to treat it as CA or non- current asset or should it be deducted from capital account of prop. Plz guide about its accounting treatment.