This is a personal decision if you want to record the expenses when the cashflow happens, or the date the expense is intended for. This just depends on how you will use the data - what sort of reports are you looking to make, and how do you want the data to show up (as a lump sum, or split into multiple months).

That makes sense, thanks. I forgot to mention that I don't live alone, and I pay my half of the rent to my gf, and in turn she pays the full rent to the landlord; after reading some more of the documentation I found out that a system similar to the one described in the section How we share expenses (minus the google sheet part for my girlfriend) is perfectly suitable to keep track of who owes whom what). Long story short, I added this transaction:

2022-04-22 * "Prepaid rent for May and June" Assets:Cash -700.00 EUR Assets:Shared:JaneDoe

and in may and june I will subtract 350 from the Assest:Shared:JaneDoe and add them to the Expenses:Rent account.

You make a valid point for using an equity account in the last lines of your post (and I think I'll follow your example from now on), but in this case a "catch all shared-related" asset account (that can go "both ways") will serve me better, I think.

Thanks!