[MOV] accounting: restructuration of the accounting documentation

This commit improves the structure of the accounting documentation by
- reducing the levels necessary to reach the information
- grouping some docs
- moving content to their parent category page (content in all levels)
- renaming some sections to reflect the structure of the app better

task-3330093

closes odoo/documentation#4477

Signed-off-by: Castillo Jonathan (jcs) <jcs@odoo.com>

content/applications/finance/accounting/payments/pay_sepa.rst

@@ -0,0 +1,86 @@
+=============
+Pay with SEPA
+=============
+
+SEPA, the Single Euro Payments Area, is a payment-integration initiative of the European Union to
+simplify bank transfers denominated in euros. SEPA allows you to send payment orders to your
+bank to automate bank wire transfers.
+
+SEPA is supported by the banks of the 27 EU member states, as well as:
+
+EFTA countries:
+
+- Iceland;
+- Liechtenstein;
+- Norway;
+- Switzerland.
+
+Non-EEA SEPA countries:
+
+- Andorra;
+- Monaco;
+- San Marino;
+- United Kingdom;
+- Vatican City State.
+
+Non-EEA territories:
+
+- Saint-Pierre-et-Miquelon;
+- Guernsey;
+- Jersey;
+- Isle of Man.
+
+When paying a bill in Odoo, you can select SEPA mandates as a payment option. At the day's end,
+you can generate the SEPA file containing all bank wire transfers and send it to the bank.
+
+By default, the file follows the SEPA Credit Transfer **'pain.001.001.03'** specifications. This is
+a well-defined standard among banks. However, for Swiss and German companies, other formats are used
+**'pain.001.001.03.ch.02'** for Switzerland and **'pain.001.003.03'** for Germany.
+
+Once the payments are processed by your bank, you can directly import the account statement in
+Odoo. The bank reconciliation process will seamlessly match the SEPA orders you sent to your bank
+with actual bank statements.
+
+Configuration
+=============
+
+Activate SEPA Credit Transfer (SCT)
+-----------------------------------
+
+To pay suppliers with SEPA, you must activate the **SEPA Credit Transfer** setting. To do so, go to
+:menuselection:`Accounting --> Configuration --> Settings --> Vendor Payments: SEPA Credit Transfer
+(SCT)`. By activating the setting and filling out your company data, you will be able to use the
+SCT option when paying your vendor.
+
+.. note::
+   According to the localization package installed, the **SEPA Direct Debit** and **SEPA Credit
+   Transfer** modules may be installed by default. If not, they need to be :ref:`installed <general/install>`.
+
+Activate SEPA payment methods on banks
+--------------------------------------
+
+From the accounting dashboard, click on the drop-down menu (:guilabel:`⋮`) on your bank journal and
+select :guilabel:`Configuration`. Click the :guilabel:`Outgoing Payments` tab, and, if not already
+present, add :guilabel:`SEPA Credit Transfer` under :guilabel:`Payment Method`.
+
+Make sure to specify the IBAN account number (domestic account numbers do not work with SEPA) and
+the BIC (bank identifier code) in the :guilabel:`Journal Entries` tab.
+
+Registering payments
+--------------------
+
+You can register and vendor payments made with SEPA. To do so, go to :menuselection:`Accounting -->
+Vendors --> Payments`. When creating your payment, select :guilabel:`SEPA Credit Transfer` as the
+:guilabel:`Payment Method`.
+
+The first time you pay a vendor with SEPA, you have to fill in the :guilabel:`Recipient Bank
+Account` field with the bank name, IBAN, and BIC (Bank Identifier Code). Odoo automatically verifies
+if the IBAN format is respected.
+
+For future payments to this vendor, Odoo will automatically suggest you the bank account, but it
+remains possible to select a new one.
+
+Once your payment is registered, do not forget to confirm it. You can also pay vendor bills from the
+bill directly using the :guilabel:`Register Payment` button at the top of a vendor bill.
+The form is the same, but the payment is directly linked to the bill and will be automatically
+reconciled with it.