How to pass Expense Entries

We normally do

Expense A/c Dr

      To Party/Cash

We normally pass double entries

Expense A/c Dr

               To Party

Party Dr

       To Bank/Cash

(First entry is when Bill or Invoice Received,

Second Entry when Payment Made to Party

However for small payments,we can do directly

Expense A/c Dr

        To  Bank/Cash

Later,we have to close ledger while passing entry

Profit and loss A/c Dr

                   To Expense

This entry is not to be passed,

Transfer to Profit and loss is done

directly by Accounting Software like Tally