@Indinfer, let’s get one thing straight. You should absolutely not consider any category of expenses to be customers, no matter who pays for them or what funds are used. Customers are subsidiary ledgers of Accounts receivable and are used to record transactions in which you sell something to another entity with the expectation of receiving money from them at some future time; in other words, customers are people or companies to whom your business sells on credit. (That future time could be right away or months from the sale.)
Expense accounts are for recording different categories of expenditures, such as your automobile costs, wage expenses, and so forth.
Billable expenses are for things your business purchases on behalf of a customer, not for your own use. Examples include travel costs to perform tasks on a contract or materials for repairing the customer’s property. Billable expenses will only reside on your books temporarily. Ultimately, they will be passed through to your customer.
Expense claims are used to record business expenses paid for from your own funds.
Let’s take the various things you have mentioned one at a time:
Every time you do this, record it on an expense claim. You can have as many individual purchases on a claim as you want. The point is, the funds for the purchase did not come out of a business cash or bank account. The expenses can be for operational costs of your business (wages, office rent, automobile) or they can be billable expenses that will be passed through to the customer. Make sure you thoroughly understand the Guide: Use expense claims | Manager, including the various options for clearing the expense claims.
Billable expenses are entered as normal purchase invoices, payments, or expense claims. But instead of selecting the expense account that might normally be appropriate, post the transaction to Billable expenses and the customer’s sub account. See Record billable expenses | Manager. Billable expenses are cleared by invoicing from the Customers tab. See Invoice billable expenses | Manager.
What you are describing here is normal equity accounting. Depending on your legal form of organization, you can do this with an Owner’s equity or capital account. See Simplify equity accounting for sole traders / proprietors | Manager and Set up and use capital accounts | Manager. The other accounts you mention may—I repeat, may—accomplish the same thing, but sacrifice the advantages of built-in features and reports.
Absolutely not. See above. In the case of your personal accounts, only your business might be a customer, not the expense accounts within the business.
Definitely, because the way Accounts receivable is reduced is by receiving money from outside the accounting entity. If you are not actually receiving reimbursement personally from your business, you are not receiving money. The fact is, the personal asset of money owed you by your company is already accounted for by your equity account (of whatever form) in the business.
This can be true, but only after your business has invoiced the customer for the billable expenses. Until then, your business has an asset in the Billable expenses account. If the billable expenses were originally paid with personal funds, it will also have a liability in the Expense claims account.
Based on what you have written, special accounts have no place in this, for either your personal accounts or your business.
From the perspective of your business, expense claims are a very simple way of recording company expenses paid with personal funds. They are also a great way of accounting for allowances, such as when you record automobile expenses based on government-approved mileage rates. No money actually changes hands, but the expense is deductible for income tax purposes. Claiming the allowance on an expense claim is equivalent to contributing additional capital to the business. The claim is cleared with a journal entry to your equity account.
From the perspective of your personal accounts, my own opinion is that all this is probably wasted effort. Personal expenditures on behalf of your company are already adequately recorded via expense claims. You were quite confusing on the issue of whether your expense claims sometimes cover items purchased for outside customers or are just for the “customer” represented to your personal accounts by your business. But either way, expense claims in your business accounts still work.
The prospect of ever having balanced personal accounts in a double-entry accounting system like Manager is unlikely. It is also generally unnecessary, because most things you buy for personal use are not deductible for tax purposes. So it isn’t clear why you are keeping these personal accounts at all.