@jwiiin
It's not possible because net income flows over to the equity section of your balance sheet. How did you discover the $7 discrepancy in income? In order to record a $7 change in income, there must also be a $7 discrepancy that offsets that (cash, COGS, other expense, etc.) since double-entry accounting always has two offsetting entries - a debit and a credit. The bottom line is that $7 is immaterial. Is there a reason you can't just book it this year?
