How to deal with the accounting of company tour fee

The expenses paid by the company for employees to report to the tour group belong to an employee welfare, which should be included in the management expenses-welfare expenses, sales expenses-welfare expenses and other subjects according to the department where the employees belong. These entries are,

Borrow: management fee-welfare fee,

Sales expenses-welfare expenses,

Loans: Payables-Non-monetary benefits.

When the corresponding amount is paid,

Debit: Payables-Non-monetary benefits.

Loans: bank deposits, etc.