https://t.yesware.com/t/5b994b5694f1...797/spacer.gifhttp://t.yesware.com/t/5b994b5694f15...797/spacer.gifTHIS question belongs to an advertising company, main income generating by directory. Company started on 2011, but 1st directory released on 2013, but received sales order in 2011, 2012 and 2013 as sales income and all direct cost are occurred during 2013, printing, designing, art work, data work in 2013. So how can we charge these cost occurred in 2013 to 2012, and 2011, not yet audited, or closed accounting entry 2011, 2012, 2013?