[IMP] *: introduce tables of contents in top-level app pages

content/applications/finance/accounting/fiscal_localizations/localizations/france.rst

@@ -52,7 +52,7 @@ of conformity testifying that your software complies with the anti-fraud
 legislation. This certificate is granted by Odoo SA to Odoo Enterprise users 
 `here <https://www.odoo.com/my/contract/french-certification/>`_.
 If you use Odoo Community, you should 
-:doc:`upgrade to Odoo Enterprise </administration/enterprise>`
+:doc:`upgrade to Odoo Enterprise </administration/maintain/enterprise>`
 or contact your Odoo service provider.
 
 In case of non-conformity, your company risks a fine of €7,500.

content/applications/finance/accounting/getting_started.rst

@@ -7,6 +7,7 @@ Getting Started
 .. toctree::
    :titlesonly:
 
+   getting_started/main_concept
    getting_started/memento
    getting_started/initial_configuration
    getting_started/process_overview

content/applications/finance/accounting/getting_started/main_concept.rst

@@ -0,0 +1,138 @@
+========================
+Main accounting concepts
+========================
+
+Double-entry bookkeeping
+========================
+
+Odoo automatically creates all the behind-the-scenes journal entries
+for each of your accounting transactions: customer invoices, point of
+sale order, expenses, inventory moves, etc.
+
+Odoo uses the rules of double-entry bookkeeping system: all journal
+entries are automatically balanced (sum of debits = sum of credits).
+
+.. seealso::
+   - :doc:`Understand Odoo's accounting transactions per document
+     <memento>`
+
+Accrual and Cash Basis Methods
+==============================
+
+Odoo supports both accrual and cash basis reporting. This allows you to
+report income / expense at the time transactions occur (i.e., accrual basis), or when
+payment is made or received (i.e., cash basis).
+
+Multi-companies
+===============
+
+Odoo allows one to manage several companies within the same database. Each
+company has its own chart of accounts and rules. You can get
+consolidation reports following your consolidation rules.
+
+Users can access several companies but always work in one company at a
+time.
+
+Multi-currencies
+================
+
+Every transaction is recorded in the default currency of the
+company. For transactions occurring in another currency, Odoo stores
+both the value in the currency of the company and the value in the
+currency of the transaction. Odoo can generate currencies gains and
+losses after the reconciliation of the journal items.
+
+Currency rates are updated once a day using a yahoo.com online
+web-service.
+
+International Standards
+=======================
+
+Odoo accounting supports more than 50 countries. The Odoo core
+accounting implements accounting standards that are common to all
+countries. Specific modules exist per country for the
+specificities of the country like the chart of accounts, taxes, or
+bank interfaces.
+
+In particular, Odoo's core accounting engine supports:
+
+* Anglo-Saxon Accounting (U.S., U.K.,, and other English-speaking
+  countries including Ireland, Canada, Australia, and New Zealand)
+  where costs of good sold are reported when products are
+  sold/delivered.
+* European accounting where expenses are accounted at the supplier
+  bill.
+
+Odoo has modules to comply with IFRS rules.
+
+Accounts Receivable and Payable
+===============================
+
+By default, Odoo uses a single account for all account
+receivable entries and one for all accounts payable entries. You can
+create separate accounts per customers/suppliers, but you don't need
+to.
+
+As transactions are associated to customers or suppliers, you get
+reports to perform analysis per customer/supplier such as the customer
+statement, revenues per customers, aged receivable/payables, ...
+
+Wide range of financial reports
+===============================
+
+In Odoo, you can generate financial reports in real time. Odoo's
+reports range from basic accounting reports to advanced management
+reports. Odoo's reports include:
+
+* Performance reports (such as Profit and Loss, Budget Variance)
+* Position reports (such as Balance Sheet, Aged Payables, Aged
+  Receivables)
+* Cash reports (such as Bank Summary)
+* Detail reports (such as Trial Balance and General Ledger)
+* Management reports (such as Budgets, Executive Summary)
+
+Odoo's report engine allows you to customize your own report based on
+your own formulae.
+
+Import bank feeds automatically
+===============================
+
+Bank reconciliation is a process that matches your bank statement
+lines, as supplied by the bank, to your accounting transactions in the
+general ledger. Odoo makes bank reconciliation easy by frequently
+importing bank statement lines from your bank directly into your Odoo
+account. This means you can have a daily view of your cashflow without
+having to log into your online banking or wait for your paper bank
+statements.
+
+Odoo speeds up bank reconciliation by matching most of your imported
+bank statement lines to your accounting transactions. Odoo also
+remembers how you've treated other bank statement lines and provides
+suggested general ledger transactions.
+
+Calculate the tax you owe your tax authority
+============================================
+
+Odoo totals all your accounting transactions for your tax period and
+uses these totals to calculate your tax obligation. You can then check
+your sales tax by running Odoo's Tax Report.
+
+Inventory Valuation
+===================
+
+Odoo support both periodic (manual) and perpetual (automated)
+inventory valuations. The available methods are standard price,
+average price, LIFO (for countries allowing it) and FIFO.
+
+.. seealso::
+   - :doc:`View impact of the valuation method on your transactions
+     </applications/inventory_and_mrp/inventory/management/reporting/inventory_valuation_config>`
+
+Easy retained earnings
+======================
+
+Retained earnings are the portion of income retained by your
+business. Odoo automatically calculates your current year earnings in
+real time so no year-end journal or rollover is required.  This is
+calculated by reporting the profit and loss balance to your balance
+sheet report automatically.

content/applications/finance/accounting/getting_started/memento.rst

@@ -2,9 +2,9 @@
 :custom-css: accounting.css
 :custom-js: accounts.js,chart-of-accounts.js,entries.js,misc.js,reconciliation.js
 
-==============================================
-Accounting Memento For Entrepreneurs (US GAAP)
-==============================================
+======================
+Accounting cheat sheet
+======================
 
 .. h:div:: intro-list
 

content/applications/finance/accounting/receivables/customer_invoices/overview.rst

@@ -1,6 +1,6 @@
-=================================
-Overview of the invoicing process
-=================================
+===================
+Invoicing processes
+===================
 
 Depending on your business and the application you use, there are
 different ways to automate the customer invoice creation in Odoo.