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Treatment of purchase

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(Querist)
15 December 2014 currently I am Auditing one private LTD. Co. That co. received one invoice on, say 10-04-2014 dated as 29-03-2014. they have recorded in current year 10-04-2014. is this right practice? the invoice is received from another state. then is it correct?
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
16 December 2014 Don't see the invoice date, please see terms of purchase. See When the ownership passed on the buyer.

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