IF you need to capture the vendor name and date of each expense, one way is to set up a "credit card" type account and name it "Expenses paid by owner." Or Stockholder loan-Smith.. if he is a corporation. Use the Enter credit card charges screen to enter each receipt. Then if he is lending the business the funds, it is already in a liability account. You could journal entry the balance into a normal liability account so as not to confuse the CPA! ("What credit card?") Or.. journal it into a Drawing-Equity account. Point is, we can help you run the software, but the tax accountant needs to instruct you on how it should flow in the books. Each type of company is different.

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Sara