As a brand new business owner, there were several things I had to purchase with my personal funds/credit card because I did not yet have a business card. For example, the fee to the state department of commerce for the business registration. I don't want to commingle, but I had no other way to pay for purchases prior to setting up my business account. Would I follow this same advice you gave: Enter a Credit Card "return/refund" and the Expense reason is Owner Contribution. You don't need Debit-Credit.