jacquesm parent
Yes, you can do this. But in the case of the OP recognizing the revenue prior to receiving the payment makes them liable for the taxes on that revenue and that probably isn't a very clever thing to do.
If you're accrual basis like most companies _in the U.S._, you would be obligated to do this and not recognizing would be a finding on an audit. If not, at the end of the year, companies could ship goods out reducing assets, book the corresponding cost of goods sold, and not recognize revenue until the following year.