Start from Purchases → Expense (or Quick Create) whenever out-of-pocket reimbursement or petty-cash disbursement bypasses supplier invoices but still belongs in the ledger.
Pick the payable counterparty from vendors when receipts name a supplier bank account; intra-company travellers can still reuse employee-as-vendor cards if your onboarding allows it.
Pair every submission with Paid Through liquidity—cash jars, petty bank sub-accounts, or corporate-card clearing—to keep bank recs truthful while the memo explains the narrative.