[IMP] accounting: cleaning

Move some pages Change titles Fix PayPal writing
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+========================
+Accounting Terminologies
+========================
+
+.. glossary::
+
+   Journal
+
+     A journal is like a folder in which you record all transactions
+     of the same type: all the statements of a bank account, all
+     customer invoices, all supplier bills. It's used to organize
+     similar transactions together.
+
+   Payment Terms
+
+     Payment terms describe how and when a customer invoice (or
+     supplier bill) should be pay over the time. Example: 30% direct
+     payment, balance in two months.
+
+   Bank Reconciliation
+
+     Bank reconciliation is the process of matching your payment lines
+     with existing journal items or creating new journal items on the
+     fly.
+
+   Reconciliation
+
+     Journal items reconciliation is the process of linking several
+     journal items together like an invoice and a payment. This allows
+     to mark invoices as paid.
+
+   Deposit Ticket
+
+     Deposit tickets group several payment orders (usually checks)
+     that are deposited together at the bank. This allows an easy
+     reconciliation with the bank statement line if the line has one
+     line per deposit.
+
+   Journal Entry
+
+     A journal entry is an accounting transaction,
+     usually related to a financial document: invoice, payment,
+     receipt, etc. A journal entry always consists of at least two
+     lines. The sum of the credits of all journal items of a journal
+     entry is equal to the sum of their debits.
+
+   Journal Item
+
+     A line of a journal entry, with a debit or credit
+     associated to an account.
+
+   Analytic Accounts
+
+     Sometimes called **Cost Accounts**, are
+     accounts that are not part of the chart of account and that
+     allows to track costs and revenues. Analytic account are usually
+     structured by projects, departments, etc. Every journal item is
+     posted in a regular account in the chart of account and can be
+     posted to an analytic accounting for reporting purposes.
+
+   Analytic Entries
+
+     Cost or revenues posted to analytic accounts,
+     usually related to journal entries.
+
+   Sales Receipt
+
+     A receipt or other slip of paper issued by a store
+     or other vendor showing where a purchase was made and also the
+     amount, date, department, etc. Sales receipt are usually used
+     instead of invoices if the sale is paid in cash in the store.
+
+   Fixed Assets
+
+     Property owned by the company. Odoo Asset management is used to manage
+     the depreciation / amortization of the asset over the time.
+
+   Deferred Revenues
+
+     Are used to recognize revenues of sales of
+     services that are provided over a long period of time. If you
+     sell a 3 years maintenance contract, you can use the deferred
+     revenue mechanism to recognize 1/36 of the revenue every month.
+
+   Fiscal Position
+
+     Define the taxes that should be applied for a
+     specific customer/vendor or invoice. Example: If some customers
+     benefit for specific taxes (government, construction companies,
+     EU companies that are VAT subjected,…), you can assign a fiscal
+     position to them and the right tax will be selected according to
+     the products they buy.