Is the best practice to create Item records instead of using directly the GL accounts in purchase transactions?

For me I use the Categories. Then when we PDF the PO we include the Category not the GL code.

Thank you. That makes sense too. How about for reporting purposes? We were told that it's better to use Items for reporting. (For consistency?)

The Category is also consistent for the GL.

I mean consistency on the use of the record. If we use items for inventory and assembly and other typical stuff, then we were told that we should also use items for other expenses that don't normally require items such as electricity, so that we can use the standard reports for Items for all vendors. It is easier to create a report/saved search/analytics based on item if every expense is setup that way.

It’s up to you. I don’t know the full context of your requirements or the qualifications of the person that gave you that information. For the 10 accounts to which I consult we use Categories for expenses.

Alright. Thanks for the inputs.