V urgent

I m doing audit in advertising co. my query is;

if company sales its hoarding on inv dated :15.3.11  for the period of 30 days then in such case 15 days fall in fy2010-11 and next 15 days fall in next year ie. fy2011-12 in that case we should make the provision sale of 15 days hoading in next  year ie.2011-12.

and the same case with purchase.

bcoz above both the case infulence profit of the company.

please reply.