Accounting of director's cook and driver

You could pass an entry as follows:

Staff Welfare Expenses A/c          Dr.  -  (paymt to cook)

Travelling Expense A/c                 Dr.     (driver's payments)

             To Bank A/c

However, if the company has not passed any resolutions, authorising the company to bear the director cook's and Driver's salary, then this could suffer disallowance under the Income Tax Act, 1961. Hence, If there is no such resolution, then you could debit the Director's Current A/c and credit the Bank A/c.