It seems like you are just copying and pasting previous responses.

If i issued a refund, why would i choose to use it as a credit for future ???? That does not make sense. It is a REFUND. that means it is already applied. It is DONE. I DONT UNDERSTAND WHY YOU CONNECT REFUNDS WHICH ARE NEGATIVE ( MONEY OUT OF THE ACCOUNT) TO CREDIT MEMO WHICH CAN BE USED IN FUTURE OR REDUCES THE BALANCE . THAT'S A BIG DIFFERENT 

I think my questions are very clear. 

1) the videos from quickbooks shows credit memo as first step then expense. Why is that ? Why it is not just a refund receipt and it is applied as money out of the account and it adjusts the balance. I want to know the differences , the process and especially the reasoning (Why) and how it affects the accounts in every step