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Prior Year (Period) CarryOver Offset

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Looking for input on best solution to a carryover offset from prior year (period).

The DB table of concern is organized by date.
Each transaction in the table has a corresponding transaction that offsets it.
The offseting transaction may be the previous record or a record that occurred several months or even several years previously.

I give the user the option to select a set of records using a beginning and ending date in order to generate a report
for a given period.
For discussion purposes lets say the user selects the period 1/1/2012 to 12/31/2012.
If there are offsets to a record in the returned dataset (e.g. 1/1/2012 to 12/31/2012) that occurred prior to 1/1/2012,
then they are ignored and the subsequent report that is generated is incorrect.

There is no way to set a flag or a unique identifier to each transaction and its offset so that if the returned query for
the period does NOT have a matching number one knows they must search backward (early dates) for an offsetting record.

Any suggestions appreciated.

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