Balancesheet

Sir , your question is not clear ,as we record the transactions as per Invoice date in the Books of accounts . please. elaborate your query .

Invoicing date is the date on which transaction are made.
Balance Sheet are made as on when each financial year ends.

Date on which amount is received should be the recorded date

Balance sheet is prepared based on the transactions recorded in the books.  Transactions are recorded in the books as and when accrued (subject to certain exceptions)

For example, while recording a purchase transaction, transaction is recorded on the date of receipt of goods though the date of purchase invoice is prior to that.

Am not sure what kind of transaction are you referring to in the query. So I've considered my own example.

Balance Sheet is a financial statement as prescribed by ICAI AND OTHER ACCREDITED INSTITUTES .
THERE ARE TWO TYPES OF ACCOUNTING ONE IS CASH BASIS AND ANOTHER ACCRUAL BASIS ACCOUNTING.
IN BOTH CASES BALANCE SHEET IS PREPARED.
IT IS PREPARED FOR ASCERTAINING THE ASSETS AND LIABILITIES EXISTING ON A PARTICULAR DATE.
IT MAY BE END OF A FINANCIAL END OF THE YEAR.IT MAY BE DUE TO COMMENCEMENT OF A NEW VENTURE OR A PROJECT.
I

Accrual accounting is transaction recorded in the books accounts , cash received or not , however in the Cash based accounting we record translation as and when we received cash .

Agree with poornima

Query is not clear as mentioned in my 1st reply also .

Date of recording of transaction is required to be considered.

We record the date as per Invoice and voucher only in the books of accounts , either it is payment or receipt .

It is invoicing date