Liability expense accounts

For one thing, Liability accounts are not expense accounts. I think you misunderstood. That said, you do need to set up liability accounts for deuctions that need to get paid to other payees at a later date, such as Insurance Companies and for IRA payments.

When you later make a payment for health insurance, you would write the check to the payee. You would split the payment  and use the Health Insurance (HI) Deduction liability account and the amount deducted during the last month. QBs would then show the difference between the check amount and the amount for the HI deduction. Use which ever account is used for paying HI premiums for the second line.

You would treat payments for 401K accts in the same way.

When an accountant gives you instructions, make sure you do the work correctly for QB tools, and not just because the accountant said to do it a certain way.

In QB, the Payroll Items are set up, such as Deduction for IRA, and linked to a liability account. Then you use Pay Liabilities, and this pays out the deducted amount.

If there is a company match, QB should already have created the Match item for you, and it should be linked to Expense and Liability. Again, you do not use the accounting functions but use Pay Liabilities. Now you pay the Match, and QB automatically handles the accounting.