How to log a loss due to a SCAM


My company has been victim of a scam. For this reason we have ended up paying our supplier twice.
How do I record this money loss in quick file?

Please let me know.
Kind Regards

Create a new nominal code called ‘Fraudulent Purchase’:

Finally tag the fraudulent purchase to the new nominal code above. Make sure you keep any any evidence, such as confirmation emails from the genuine supplier, Police Report etc.

Are you able to explain why this nominal account would be put under the category of Overheads?