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Is there a gap between your sales invoices or do you have all invoices in sequential order?  If you are missing invoices, this could be cause for alarm in your business.  By law, all invoices must be recorded on your books. If not, if you are audited by the IRS, you could be held liable for the taxes on all the invoices you did not enter. So, next time you check your records, take a look at the numbers. Sequential with no gaps is a good thing.