There are several factors to consider but personally if I want to have more granular data, I'd use Items. Quantity, Rate, By Item standard reports, etc.
For example, if Supples A and Supplies B are both recorded in Supplies Expense GL Account and I want to track them separately then I'd use Items. I can track quantity, rate, apply quantity pricing schedule, report by item, better item receipt process, etc.
Depends on the specific circumstances