Let say the company own director $1,000, the entry has been made as:-
Dr.Travelling Cr. Director

But now the director says that he will not trace the money and ask the accountant
To write it off

Please let me know how to made the entries ( do not transfer $1,000 to Capital account, just write it off)

Since directors promise not trace the money its an extraordinary income to business
Pass the following entry:

Directors... dr $1000
To Profit and Loss a/c $1000