Unable to create liability account under expense account

[Suresh Saragadam]

I am working on a small construction work where i need to record my
expenses for both material and men (labour)

Initially i need to create expense accounts for

sand, stone,cement, under Total Material Expences

Total Material Expences
|_sand
|_cement
|_stone

i am purchasing cement on credit(Loan) that is accounts payable i.e.
liability

Here i need to create liability account for cement under material expenses,
but i am unable to create a liability account for cement under material
expense account

so that i can record total material spend including liability for cement

this is very minimum accounting requirement.

Regards

Suresh