My wife often pays for our children's expenses (e.g. tuition fee in Aug 
2018, doctor visit in Oct 2018) with her own money then after ~2-3 months 
(e.g. Jan 2019) gives the receipts to me for reimbursements. How should I 
record this? I want to be able to produce report of monthly expenses as 
they are incurred (tuition fee in Aug and doctor visit in Oct) and also 
want to record my cash flow (reimburse my wife in Jan). The obvious thing 
is something like:

2018/08/01 child tuition fee
  expenses:children:tuition fee  $200
  liabilities:wife

2018/10/01 child doctor visit
  expenses:children:doctor visit  $100
  liabilities:wife

2019/01/01 reimburse wife
  liabilities:wife  $300
  assets:savings:bank

Is there a shorter way, e.g. if ledger lets me put in transaction date and 
statement date in one entry.

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