I have recorded and posted all items on the cc statement as expenses to what they were for, however I have also always entered the credit card payment as an expense as well. I got to thinking about it and wanted to be sure I was doing this correctly. If I already entered all items on the statement it seems that entering the cc pmt would be accounting for the expenses twice.
A credit card payment should be recorded as a check using the credit card balance sheet account. It's basically a transfer of cash from checking to the CC account, similar to a transfer of cash between two bank accounts.
Exactly what BRC said. Card charges are expense when card is used, even in cash basis accounting. You are borrowing as micro-loans from the cc company. This creates a loan type liability and when you pay the card company all you are doing is paying down loan balance.
If you reconcile the cc account before creating a payment check you will be prompted with an option to create a check at that point, and it can even be to print later. Or you create a check whose detail is the cc account in your COA.