Nothing is "mandatory". That always depends on your company and situation.
That said, yes, reporting expected and actual results is a standard practice generally in writing good bug reports. Please see Best guidelines for bug reporting?Best guidelines for bug reporting? Both of the top 2 answers have relevant information for you.
Some systems will have fields for you to enter expected vs actual. Others will just have the general 'description' field or steps to reproduce where you can put that information.
Notes, remarks and comments at the time you are filing the report should all be in the description details. Those that then take place over time, often in the form of a dialog with others, should be added via individual comments.