In general journal(Accounting), when expenses will be credited?

Expense report "out trader": - 

1 when the payment: - 

Of h / expense report 

     To h / cash 

2 at the end of the financial year: - 

Of h / expense 

     To h / expense report 

Second: expense due "commitment trader": - 

- At the end of the financial year: - 

Of h / expense 

    To h / expense due "as regards the period"

when it is over debited, other wise, it is never creditied