Reimbursement of tour exp

Credit side of income statement.

If it's just reimbursement of expenses incurred by you for company business purposes, than it's got nullified against actual expenses....

e.g. Company (reimbursement) A/c Dr.
To Cash/Bank A/c
(being expenses incurred on behalf of Company)

than, Cash/Bank A/c Dr.
To Company (reimbursement) A/c
(being reimbursement of expenses received)