Hello @vconger-thehunle,

You're on the right track, delayed charges are used to track future transactions for customers and it doesn't affect the balance of your accounts receivable account.

With this, it is recommended to use the invoice in order to accurately track your customer work in line with your accounts receivable balance. Since you wish to post future work, you can proceed with the journal entry and reverse method.

However, I'd still recommend contacting your accountant for guidance when you need to start utilizing the journal entry method. If you haven't yet, you can find a local one near you with this link: Find an accountant or bookkeeper.

Additionally, I've also included this helpful reference for a compilation of articles you can use for the year-end preparations: How you can prepare for the 2020 tax season?

If there's anything else that I can help you with, please let me know by leaving any comments below. I'll be here to lend a hand.