Sorry this may sound like a silly question but I am wondering if I am missing something. My employer has a credit card used for both personal and business and he is not the best at keeping receipts. Our previous bookkeeper would just not enter in items if there was no receipt. Our Visa ledger has an on-going credit. Would it not be more beneficial to enter in no receipts as "Invoiced not received" and debit Owners withdrawal? I do not account for HST without receipts either, maybe my OCD would just rather see $0 in the ledger ?!?