Bentley services has a fiscal year ending april 30 and does not use the matching principle, so they are not in compliance with gaap. if bentley services performed $12,000 worth of services from april 18-april 30, 2016 and the customers paid for the services on may 15, how would bentley record this transaction

Since Bentley services does not follow the matching principle, it will record the transaction only on the date on which customers paid for their services.

It will not record the sales of services between April 18 and 30th in the fiscal year ending April 30th, 2016.

On May 15th, Bentley will record the following journal entry:

Cash A/c Dr 12,000

To Sales 12,000

If Bentley had followed the matching principle, it would've recognized revenues in same fiscal year when it rendered services.

So, on April 30, Bentley books would have the following journal entry

Accounts Receivable A/C Dr 12000

To Sales 12000

In the next fiscal year, on May 15th, it would have recorded the following entry:

Cash A/C Dr 12000

To Accounts Receivable 12000