Is there a law stating that you can or cannot clock out a fellow employee early?

The correct answer is - Core revenue recognition principle.

Explanation:

The stipulations of an exchange transaction or other conditions related to the recovery of accounts receivable over a long period may prevent a reasonable estimate of the collectibility of such accounts. Both the term sales method and the income and cost recovery method can be used for the recognition of income and expenses, during the entire period in which collectibility is not reasonably assured.