When to record Credit Card charges on Expense spreadsheet

[Amethyst]

I'll bet this has been discussed before, but darned if I could find a thread. Then again, I'm too lazy to spend more than 10 minutes searching

My new year's resolution is to be more OCD about our finances. To that end, I'm setting up spreadsheets for monthly expenses and investments.

We use a credit card for all discretionary expenses--everything, that is, except taxes and payroll deductions. What would make more sense--record items actually purchased in December, under December on the spreadsheet, or record them under January, since that's when I pay the CC bill? Or is it a wash?

Thanks,

Amethyst