Transaction date
The transaction date is when the purchase occurred and normally when the expense belongs in category reporting. A later posting date can affect the statement cycle, but should not erase the original spending date.
Statement cycle
A statement groups posted card activity between closing dates. Purchases near the boundary may fall into a different cycle than expected, so the card issuer's statement remains authoritative.
Statement amount and due date
The statement amount is the obligation created for that cycle; the due date is when payment is expected. Minimum payment, full statement balance and current card balance are different figures and should not be substituted for one another.
Avoid double counting repayments
If purchases were already categorized as expenses, the card repayment is a transfer that reduces cash and card liability. Counting it again as an expense doubles reported spending. At the same time, the budget must reserve enough cash to make the payment.
Use statements for reconciliation
Notifications and emails are useful for fast capture, but the statement is the issuer's cycle record. Reconcile imported purchases, fees, credits and payments against it, especially before relying on a due amount.