Regarding credit card

Your question is unclear. Do you mean payment by credit card to be accounted under which head? Or something else?

it is like this 

Electricity Charges : Indirect Expenses

Wages : Direct Expenses

Cash Credit : Bank Overdraft Account

Sundry Creditor : Current Liabilities

as like this "Credit Card comes in which group or head

Pls clarify,

Credit card in the name of Person, then it is grouped under captial..

Credit card in the name of Company/ firm then it is grouped under Curr liablilties. is it right guys?