How the date of an expense is recorded in an accrual basis accounting system

In an accrual system, the invoice date controls when an expense is recognized in the general ledger.

Invoice date: expense debited
Invoice date: accounts payable credited
check date:   accounts payable debited
check date:   cash account credited

In a cash basis accounting system, the check date controls when an expense is recognized in the general ledger.

check date: expense debited
check date: cash account credited