I avoid Partnership and Corporate returns because I don't have an accounting background and the balance sheet gives me a headache.

I got sucked into doing a 1065 for a friend (first year Partnership with no real 'books') and I'm getting myself confused about the timing of income:

• Where do I put income that was received in 2023 (taxable income on the tax return) but did not clear the bank until 2024?  Accounts Receivable (line 2a of Schedule L) seems logical and makes it all look pretty except it is a Cash Basis business which makes it seem weird to me.  Or is it still supposed to go there?
  • I wanted to put it on Schedule M, but it seems backwards (at least in my extremely tired, non-accounting mind). 
    • The income was recorded on the tax return (Schedule K) so the words for line 2 of Schedule M makes sense.  Except that does the reverse of what I want it to do and throws Schedule L doubly out of whack. 
    • Line 6 of Schedule M makes Schedule L balance, but the wording seems backwards.
    • And if I use the "computed" Schedule M in ProSeries, anywhere I put it throws Schedule M out of whack.  Or am I not supposed to use the "computed" and do it on my own?

I would appreciate any input from you smart people.  😁