looking for a toilet?

Yesterday, I had the first glimpse of desperation and experienced the full impact of how low a person could go.
As we well know, December has ended, gone to history, together with the last burst of fireworks in the sky. We are in a different year now, and a fresh month. For most organisations, all targets/sales, are compiled up to the 31st December. It's a crucial month for companies whose performance is judged based solely on figures.
December is a typical slow month because of staff leave clearances, year-end trips & festivities. Most were focused on celebration after 11 months of hard work. Unfortunately, my boss did a bad forecast on the figures and got the departments' books in the red (again). Never mind that, we are quite used to his inefficiencies - but he wanted me to rig a deal I was working on, so that I could submit the income for December.
I wonder which school of management taught him this module, because how much good will it do? The deal wasn't even going to save the department's shortfall for 2007. Also, doing a submission for December in January is really not to my advantage at all. If it's a January deal, we should submit that into the 2008 target, isn't it?
This brings me back to the 'want to shit then look for toilet' theory ; It doesn't sound wrong, but even toilet time should be timed - we don't wait till it's too late to find a toilet time, do we?
After 4 phone calls back and forth, between my boss, our accounts department and me; I came out having the correct principle - we do not submit income of incompleted deals.
It's the same idea, we do not spend money we do not have.
We do not get married, if we haven't found someone to marry.
We cannot drive to work, if we don't have a car at our disposal.

By the time we have soiled ourselves, the toilet would do nothing except to ease the embarassment.