deleted and cancelled records - how do i handle these if they cross the reporting period

[shoulders]

when you are using a cash basis tax system it does not matter if you cancel or delete records because it is the transactions that matter and of these records have any transactions they cannot be deleted or cancelled.

I you use a system where it is the issuing of recors that matter, not "physical" transactions then how should i handle this.

some ideas

• when a record issue date is outside of the current reporting period (i.e. last year) it cannot be deleted or cancelled and must be closed with a credit note
  • this is easier
  • would involve setting up a reporting period date, and this being added to the record.
  • this would tie in with finalising financial records.
  • i would add a check into deleting and cancelling records.
• if i delete or cancel a record then the amount must stay and the delete/cancel date should be noted
  • this defeats the point of deleting a record
  • I could not just cancel a record becasue it has already been used in calculations in the prior accounting period.