If the staff dormitory with, should be accounted for in the welfare payable, purchase, first through the low value consumables account, and then transferred to the welfare payable

borrow: low value consumables a subheading

credit: deposits (or cash)

borrow: welfare payable

credit: low value consumables a subheading

This can be used as a Administrative expenses of the labor insurance fee, can also be used as a payable welfare expenses, depending on the nature of your staff dormitory, if the dormitory is for duty personnel, it can be used as a labor insurance fee, if it is the usual after-work accommodation, it should be used as a payable welfare expenses.

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