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I am not sure where you got such information...
Generally that looks as misunderstanding, but if you provide the source of such information or more details - I might be able to analyse.
There are two basic types of accounting methods - cash method and accrual method. An accounting method is a set of rules used to determine when and how income and expenses are reported.
.Under the cash method, include in your gross income all items of income you actually or constructively receive during your tax year. If you receive property or services, you must include their fair market value in income.
Under an accrual method of accounting, you generally report income in the year earned and deduct or capitalize expenses in the year incurred. The purpose of an accrual method of accounting is to match income and expenses in the correct year.
Most individuals and many sole proprietors with no inventory use the cash method because they find it easier to keep cash method records. However, if an inventory is necessary to account for your income, you must generally use an accrual method of accounting for sales and purchases.If you are using case accounting method - when you will prepare your 2015 tax return - you will include into Gross receipts all payments you receive during 2015. If a payment will be received on Jan 2, 2016 - that amount will be included into 2016 tax return.