Now, to answer your first question, if you follow the first A/P workflow, then yes, it would be necessary to create a purchase order to pair your credit card charges. However, if you don't, then you can go ahead and just enter the charges.
For your next question, I'd say that it would be a good idea to enter and apply the CC charges to your existing bills, especially if they're still open. Doing this will ensure that your reports won't show an incorrect A/P balance. The steps below will guide you through the entire process:
Entering credit card charges
From the Banking menu, choose Enter Credit Card Charges.
Make sure the right account is entered in the Credit Card field.
Select the right vendor from the Purchased From drop-down menu.
Enter the Date and Reference Number (if necessary).
Fill in the necessary details in the Expenses tab:
- Account: Make sure to use the Accounts Payable account so you can pair this to your bill.
- Amount: Enter the total amount of the charge.
Click Save & Close.
To pair these charges to your bills
From the Vendors menu, choose Pay Bills.
Select the appropriate bills.
Click the Set Credits button.
In the Credits tab, make sure to select the correct credit (charge) is selected.
Click Done, then Pay Selected Bills.
For your reference, I'm also including these articles:
Lastly, I'd recommend that you reach out to an accounting professional to verify if having a PO, Bill, and CC charge is the best practice to follow. With Intuit's Find-A-ProAdvisor site, you can search for certified professionals that can discuss options more personal to your business's needs.
I hope this response finds you with a smile today. Be sure to let me know if there's anything else I can do to help you succeed with QuickBooks. Thanks for reaching out, wishing you and your business the best.