For my part ( Australia ), the sequence is not important. As you can see in 
the links below, the ATO ( Australian Taxation Office ) does not require an 
invoice to have a number :)... we are pretty easy going down under.

https://www.ato.gov.au/Business/GST/Issuing-tax-invoices/

http://www.business.vic.gov.au/money-profit-and-accounting/getting-paid-on-time/invoicing

However, if we are going to make invoice_date = accounting_date why the 2 
fields? To be honest I don't understand what the purpose of the 
accounting_date field is for?

P.S. I am not an accoutant.

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