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This is a principle of matching concept in accounting and auditing. For a sales to be recognised, the goods must be delivered and thus the title is passed to your customer. The customer is then liable for the balance due from him. So, we have to check for the last ,say, 5 invoices, to identify whether goods had been delivered and thus stock had been deducted to the cost. If goods had not be delivered before the year end, then this sales should be accounted for in next year's account. And, the cost of sales should not be deducted thereof.
By the same token, you have to check the sybsequent sales to see whether the goods are delivered after the year end. If goods had been delivered before year end, this had to be accounted for as last year's sale.
To conclude, sale (income ) and cost of sales (ourchases + direct expenses) must be matched within the same accounting period. There must be a clear cut-off in 2 different accounting periods.