I've worked in insurance for 24 years, on various life/A&H lines. Claims are entered through a claims admin system, and are fed automatically to the ledger normally on a daily basis. The particular accounts used, and whether they are debited/credited depends on the insurance products, the kind of benefits/claims being paid, and the particular design of the ledger being fed. The company's Finance department, which is where most accountants would be, doesn't normally make manual entries except for corrections or exceptions-to-process.
In broad strokes, benefits claims use the same basic flow: 1.) Benefit Expense DR/Benefits Payable CR when the claim incurs; then 2.) Benefits Payable DR/Cash CR when the claim payment is sent out. There are also entries when claims are in course of settlement (the claim has been received but not yet approved for payment) or resisted (the insurer disputes the claim), but those are generally left-hand/right-hand reclass entries without any real effect.