Sales can only be counted when ALL costs are known EXACTLY, including shipping charges, labor, all parts, ect.
It’s not okay to make a guess.
So custom work, special orders, wedding rings from Stuller, ect., can’t be counted as sales until the merchandise is received and billed for and ALL costs are known EXACTLY.
If they’re paid for in advance in full, that’s fine. But it’s written up as a DEPOSIT ONLY until all costs are known. At THAT time an invoice is written with accurate cost, indicating that the sale has already been paid for by previous deposit (and attach a copy of the previous deposit invoice.)