初級會計 double entry 問題

You have to classify which account you should charged to for each of the expense bills. And, you use a Journal Voucher to record these payments by your boss on behalf of the company by e.g Dr. Entertainment Dr. Travelling etc..etc..the total amount will then be Cr. Your Boss current account.
When a cheque is subsequently paid out back to your boss. The entry in the Bank Payment Voucher will Dr. Your Boss current account and, of course, Cr. Bank Account