To post these items in the GL, just put them in the category they belong in. If you have a separate GL for each vendor, put them under the vendors ID, if you have general GL's such as "office supplies" enter them under that GL and in the description put who the payment was to originally and what for (ie: "Staples / Ink Cartridge"). At tax time they will be in the correct category and accounted for, and if you are a sole proprietor that is the most important thing since all unused funds and draws will be considered income for you anyway. Just keep the receipts in with your business receipts and mark that they are for the business. If you have any other questions or need more info, just ask and I'll try to answer them. I do bookkeeping/accounting for a few businesses.