What are the accounting items for using a credit card to pay board of directors fees? Debit accounts and credit accounts.

1. Debit account: The company should record board of directors fees into the "board of directors' fees" sub-account under the "management expenses" account. This is because board fees are fees paid by the company for management and are management expenses of the company.

2. Credit account: The company should record the amount paid by credit card to the "bank deposit" account. This is because a credit card payment is a settlement method that essentially pays a bank deposit to a board member.