Tally entry of credit card

The credit card seems to be a secured loan from the bank.

1) When you pay amount from Credit Card

Expenses / Vendor A/c Dr...

      To Credit Card A/c

2) When you received amount or paid by bank to Credit Card

Credit Card A/c Sr...

      To Bank A/c

When a Purchase is Made
Expenses a/c 
To Credit Card a/c 

When the Payment is Received from the Credit Card Company
Credit Card a/c 
To bank a/c 

It's proprietor credit card, it's not applicable to the business entity concept. If it's a credit card to do business

Create a ledger credit card with bank name and last 4 digits.

The ledger must be created under bank accounts but not under occ or od as no collateral is required and the credit card limit can be put as the opening balance. It's a current asset

Then

Dr. Revenue or capital expenses

Cr. Credit card 

When you repay it

Dr. Credit card 

Cr. Bank