09 June 2010
It is supplementary bill. If balance sheet of last year is not finalzied till date of supplement bill raised, then you can stand balance of supplment bill at 31st March that Supplement bill is to be raised Dr. To Sales A/c
in Current Year when you have raised bill then Party Dr. To sales
Sales Dr. To Supplement Bill to be raised
Otherwise, You can treat it as sales made during the normal course of business.
14 June 2010
If this is very infrequent and also non-material then in the current year, we can show this as a normal sales. But this is a frequent phenomenon and also exceeds materiality thresholds then, this has to be disclosed separately.
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