Answer: There are two ways to approach this. The first way is through a journal. The second way is through the accounts payable section of the bookkeeping program.
Steps for journal method
Split the receipts into month order. You will enter a journal for each month into the bookkeeping program.
In the journal you will debit the relevant expenses, listing them out
one after the other with the amounts next to each and code them to the relevant
expense accounts in the bookkeeping software, and on the last line credit 'Owners Drawings'.
For the description write 'to bring in business expenses paid for with owners personal funds'. Date the journal at the last day of the month.
This journal will increase the expenses (which is
what you want) and decrease the drawings. Why? Because the owner has used his own funds for a business expense and we need to show in the accounts 1. the introduction of his money, and 2. the business expense items.
Some bookkeepers will use the Capital account (also known as Funds Introduced) to introduce the owner's personal money. However, for incidental expenses like this it is perfectly acceptable to use the Drawings account, which decreases the drawings. (Too much drawings is not good for the business so decreasing it is a good thing).
The Funds Introduced account can be kept specifically for larger amounts of cash that the owner is deliberately injecting into the business for whatever reason.
Say the owner used his personal credit card to buy $50 stationery, $20 postage stamps and $80 fuel.
Here is what the journal would look like:-
To bring in business expenses paid for with owner's personal funds