Journal Entries

New to accounting and we reimburse employees through payroll for any product they purchase for jobs while in the field. 

ei.   Reimbursed Joe $200 via Payroll Reimbursement (chart of account is Reimbursement Payroll Expense).

          $50 was for a tool which would be job supplies / overhead and $150 was for product for a project.

Do I create a journal entry to credit the reimbursement payroll expense account for $200 and debit account: cost of goods and name: the project for $150 and debit account: office supplies for the $50.