I have few questions with payables cutoff. If anyone can provide official guidance, that would be great! However, any reply is welcomed of course.  

So lets go through a few scenarios in which a client's fiscal year is the same as the calendar year. I would like to know in what year the invoice should be recorded.  

I. A client has an invoice dated 12/31/2011 but hasn't received the goods yet with FOB Shipping terms. 

II. Same scenario as item I but the terms are FOB Destination.

III. A client has an invoice dated 01/04/2012. The supplier was late in invoicing the client but the goods were received by the client in 2011.

IV. The client has an invoice for services rendered to them that were evenly provided in December 2011 and January 2012.

So what you guys think on these scenarios?