Goods received on Challan

Please can anyone tell accounting entries for following:

When a company receives goods on challan at end of accounting period or account closing say on 31st march in evening and it is not possible to make entry of goods so late and since it shall be a part of physical inventory so how should the same be trated in books of account.

Is party account credited for the same and in which date - It would be of gr8 help if some1 could tell the flow of Accounting entries for the same