Accrued Interest to Loan account

Hi,

We have the Directors Loan with accrued Interest.

To record to the General Journal with a credit to the loan account and a debit to an expense account ( Loan Interest)

My question is: to process the expense account (debit) will be an expense to the Company for the financial year. As we are not in a position to make payment for  the accrued interest yet, is there a way not to show it as an expense? can that be located to a different account??

Hope to hear for a response soon. Thank you

Kind Regards

Fran