@mayerwin, the capability you seek may already be present. If your owners have capital accounts, they will automatically appear as expense claim payers without any action on your part. Differentiating between owners and other employees really doesn’t do anything for you when the claim is entered. The processing of claims upon entry is identical, no matter who is submitting the claim. Differences occur only in how claims are settled. So, since owners are already allowed payers, all you have to do is add any other employees authorized to spend their own money on the company’s behalf.
An expense claim by an owner represents an equivalent contribution of capital. From an accounting perspective, there is no difference between a shareholder loan and a capital injection other than, perhaps, how soon you intend to pay it back. Either way, the owner/member/partner has a claim on assets of the company, regardless of whether the plan is to reimburse quickly or leave money invested in the company. The idea behind a capital account is that, if and when the affairs of the company are properly wound up, the investment will be paid back to the owner/shareholder. Meanwhile, the assets are used to generate profits (hopefully).
So, whether submitted by an employee or an owner, an expense claim represents a temporary liability of the company. If the expense is paid by an employee, it will normally be reimbursed, crediting a cash or bank account and debiting the
Expense claims (liability) account. If it was paid by an owner, it might be reimbursed exactly like any other employee. Or, it might be cleared via journal entry to the owner’s capital account. In that case,
Expense claims is still debited, but the offsetting credit goes to the capital account (an asset).