If the client handed in their year-end financial statement using quickbook
we adjusted the client's book and file the 2012 tax return in April 2013, but we didn't tell the client the adjusting part (because we think it will cause misleading if the client has limit knowledge in accounting).
Following year, the client continuing their book keeping in 2013 (without adjusting)
If we want to file the tax return for the year 2013, what procedure we can do to adjust client's book?
(the one we file to the IRS last year is correct.)
show me the assumption and give the simple entry for explanation