Journal Entries of Paying Expenses on the behalf of Others

What is the journal entry for per diem paid? should it be included in salary paid to employees? 

What is the journal entry of cash received from a person on behalf of another? Please tell me a group also for proper understanding 

Try bills of exchange method where the drawer is the seller and drawee is the customer.

X spent on behalf of Y

In your books

Drawee’s personal accounts a/c

To Bank/Cash a/c

in his book:

Bank/Cash a/c

To Drawee’s personal a/c

when your friend accepted to pay his bills,

in your books:

Accounts receivables a/c

To Drawee’s personal a/c

in his books:

Drawers personal account a/c

To Accounts payable a/c

when he finally settles his expenses with you,

in your books:

Cash/Bank a/c

To Accounts Receivable a/c

in his books:

Accounts Payables a/c 

To Cash/Bank a/c

this means he has settled his borrowings with you.

https://www.playaccounting.com/explanation/bill-of-exchange/accounting-for-bill-of-exchange/

Chirag is the drawer, you are the drawee.

What is the journal entry of cash received from a person on behalf of another? Please tell me a group also for proper understanding  but we recived money from behalf of debtors from another company please tell me a entry of tally 

What is the journal entry of cash received from a person on behalf of another? Please tell me a group also for proper understanding and we received money from XYZ Behalf of debtors ABC 

In chirags books

Edorsee’s personal a/c

To Accounts receivables a/c

in your books: record no thing if your company is paying, but do the below if your obligated to 

Accounts payable a/c

To Endorsees a/c This means your friend will pay Chirag and you have to pay your friend.

when Chirag gets his payment

in Chirags book:

Bank/Cash a/c 

To Endorsee’s personal a/c

in your books when you pay your friend later on:

Endorsees a/c

To Cash Bank a/c

dont record anything here if company is paying for your ur expenses.

coming to your scenario, if XYZ pays n behalf of abc debtors,

In the company’s books it was previously recorded as

ABC debtors a/c

To Sales a/c

then change it to Endorsees account

XYZ Endorsee a/c

To ABC debtors a/c

when you receive the payment from them

Bank a/c

To XYZ Endorsees a/c