If you are talking about payroll or independent contracting, you report the money when you physically receive it. So a January paycheck is the new year's money....same w/ 1099s.
If we are talking about gambling...this needs to be reported the when you win, NOT when you w/d. If you win 900,000 like winbet, then you do not "avoid" taxes by keeping it in the book. You need to report it regardless of whose account it is in.