When a business uses its credit card, the transaction date is the date the credit card is used, not the date that the credit card statement is paid.
For example, if a business uses its credit card to purchase an asset on December 30, both the asset and the liability to the credit card company should be recorded as of December 30.
When the business pays the credit card company (perhaps 30 days later), the business will be reducing its cash and its liability to the credit card company.
