Can expenses book on accrual base ??

Client have business of Job Work Income and they have expences for machine royalty for usage of machine use in Job work,

Now my client have book income for their job work income but company which is raise invoice for machine royalty in April 2018 for expences related to december 2017 and feb 2018.

Now can i book such expenses in previous financial year as i have book income. Expenses amount arround Rs.32 lakh and its such a big amount. Where invoice clear shown that expences for the month of december 2017 and feb 2018 in particulars of invoice.

If i can't book expences then its too much big profit shown on books.

Thank you.

Help me.