Per diem expense reimbursements

[Barry Rosenberg]

I receive an expense per diem, of say $100 per week. Suppose I spent $20 on
my corporate card (which I don't track in Gnucash). I file an expense
report, and the company pays $20 to my corporate card and the remaining $80
eventually are deposited into my bank account.

I am not interested in tracking the $20 in Gnucash since these are not
personal expenses. I would like to know how much is owed to me, and how
much I have received to date as per diem income.

My normal entries are:
When I submit an expense report, debit Assets:Per Diem Receivable, and
credit Income:Per Diem.

Once the expense report is approved and I get the deposit, I debit
Assets:Bank account, and credit Assets:Per Diem Receivable.

Thus far everything works fine. The wrinkle is when I charge a "per diem
expense" to my personal bank card. This happens from time to time. I would
still not want these to flow into my personal expenses. How would I fit
this transaction into the above structure? I would need to credit
Assets:Bank account, but I am not sure where to put the other side of the
transaction.

Thanks,

Barry
-- 
Barry D. Rosenberg