Own product used for company staff

Put it into admin expenses and reduce inventory.

Admin a/c

To Inventory a/c

I think people derecognise purchases in trading account method, it is not necessary in cos method. 

All right now I got it, it can be like

Admin exp a/c

To Purchases a/c

and 

Accommodation Asset a/c

To Inventory a/c

I forgot one more point, this Purchases is a pain to account for as it does not cover the production costs of finished fridge.

so another entry

COS a/c

Loss on fridge 

To Inventory a/c