Writing checks for credit cards with expenses and COGS

I will tell you how I do such payments, and you can decide if it is helpful. The tracking of the expenses, COGS, and employee purchases would track on the original purchase invoice/ credit card charge. The check you pay the credit card with would just be applied to the credit card account.

I treat employee purchases on company accounts as "Employee Advances" (Other Current Asset) - a debit to the account as they purchase items. When I deduct from their paycheck it credits the "Employee Advance" account. Expense versus Item:  it all depends on how you are tracking your purchases and it you use "Items" in QuickBooks. We use external tracking software for our inventory, so I just have Asset accounts that "holds" all of our "Items." But if I used QuickBooks for inventory items, here is an example:  An employee takes the company Visa card and goes to a Walmart and buys an Oil Filter and Oil that costs $50.00, that our company will use to change the oil on a truck our company has for sale.  They also buy 200 Bic Pens that cost $0.50 each ($100 total), that our company plans to stock and resell. And, our employee buys a soda and chips for $8.00.  TOTAL to Walmart = $158.00. Of the $158.00, I would charge the $50.00 to COGS, the $100.00 of Bic Pens would be 200 ITEMS of "Bic Pens" at $0.50 each, and I would charge $8.00 to "Employee Advance" account - all of this would be on the Credit Card Charge that I enter with the receipt from Walmart, not the check  that I write to Visa.