[MOV] accounting: create a new "Reporting" section

- New "Reporting" section in the Accounting documentation
- New "Overview" sub-section in "Reporting"
- New "Declarations" sub-section in "Reporting"
- Move: others/reporting/customize --> reporting/overview/customize
- Move: others/reporting/main_reports --> reporting/overview/main_reports
- Move: fiscality/taxes/tax_returns --> reporting/declarations/tax_returns

accounting/reporting/declarations.rst

@@ -0,0 +1,8 @@
+============
+Declarations
+============
+
+.. toctree::
+   :titlesonly:
+
+   declarations/tax_returns

accounting/reporting/declarations/tax_returns.rst

@@ -0,0 +1,122 @@
+============================
+Tax Return (VAT Declaration)
+============================
+
+Companies that are registered for **VAT (Value Added Tax)** must file a **Tax return** on a monthly
+or quarterly basis, depending on their turnover and the regulation of the country in which they are
+registered. A Tax return - or VAT return - gives the tax authorities information about the taxable
+transactions made by the company, the *output tax* it has charged its customers, and the *input tax*
+its vendors have charged it. Based on these values, the company can calculate the tax amount they
+have to pay or be refunded.
+
+.. note::
+   You can find information about VAT and its mechanism on `this page from the European Commission
+   <https://ec.europa.eu/taxation_customs/business/vat/what-is-vat_en>`_.
+
+.. todo:: add doc about intracom listing
+
+Prerequisites
+=============
+
+Tax Return Periodicity
+----------------------
+
+The configuration of the **Tax Return Periodicity** allows Odoo Accounting to compute your Tax
+Return correctly and also to send you a reminder to never miss a tax return deadline.
+
+To do so, go to :menuselection:`Accounting --> Configuration --> Settings --> Fiscal Periods`,
+and go to the **Tax Return Periodicity** section.
+
+- **Periodicity**: define here whether you file your tax return each month or every three months.
+- **Reminder**: define when Odoo should remind you to file your tax return.
+- **Journal**: select the journal in which to record the tax return.
+
+.. image:: media/tax_return_periodicity.png
+   :align: center
+   :alt: Configure how often tax returns have to be made in Odoo Accounting
+
+.. note::
+   This is usually configured during the :doc:`app's initial set up
+   <../../overview/getting_started/setup>`.
+
+Tax Grids
+---------
+
+Odoo generates Tax Reports based on the **Tax Grids** settings that are configured on your taxes.
+Therefore, it is crucial to make sure that all the recorded transactions use the right taxes. You
+can see on each Journal Item which Tax Grid is used for that transaction.
+
+.. image:: media/tax_return_grids.png
+   :align: center
+   :alt: see which tax grids are used to record transactions in Odoo Accounting
+
+To configure your taxes' Tax Grids, go to :menuselection:`Accounting --> Configuration --> Taxes`,
+and open the tax you want to modify. There, you can edit your tax settings, along with the tax
+grids that are used to record invoices or credit notes.
+
+.. image:: media/tax_return_taxes.png
+   :align: center
+   :alt: Configure taxes and their tax grids in Odoo Accounting
+
+.. note::
+   Taxes and reports are usually already pre-configured: a *Fiscal Localization Package* is
+   installed according to the country you select at the creation of your database.
+
+.. _tax_return_lock:
+
+Close a tax period
+==================
+
+Tax Lock Date
+-------------
+
+Any new transaction which accounting date is prior to the **Tax Lock Date** has its tax values moved
+to the next open tax period. This is useful to make sure that no change can be made to a report once
+its period is closed.
+
+Therefore, we recommend locking your tax date before working on your *Closing Journal Entry*. This
+way, other users can't modify or add transactions that would have an impact on the Closing Journal
+Entry, which helps you avoid some tax declaration errors.
+
+To check the current **Tax Lock Date**, or to edit it, go to :menuselection:`Accounting -->
+Accounting --> Lock Dates`.
+
+.. image:: media/tax_return_lock.png
+   :align: center
+   :alt: Lock your tax for a specific period in Odoo Acounting
+
+Tax Report
+----------
+
+Once all the transactions involving taxes have been posted for the period you want to report, open
+your **Tax Report**.
+
+To do so, go to :menuselection:`Accounting --> Reporting --> Tax Report`. You can also click
+on *TAX Report* from your *Accounting Overview*.
+
+Make sure to select the right period you want to declare by using the date filter. You can see an
+overview of your tax report. Then, click on the button *Closing Journal Entry*.
+
+.. image:: media/tax_return_closing.png
+   :align: center
+   :alt: Select the period for the tax return and create a closing journal entry in Odoo Accounting
+
+After having reviewed the generated Journal Entry, click on *Post*. In addition to posting the entry,
+Odoo automatically creates a PDF file with the **Tax Report** that you can download from the chatter
+and preview on the right column. It includes all the values to report to the tax authorities, along
+with the amount you have to pay or be refunded.
+
+.. image:: media/tax_return_report.png
+   :align: center
+   :alt: download the PDF with your Tax Report in Odoo Accounting
+
+.. note::
+   If you forgot to :ref:`lock your tax date <tax_return_lock>` before clicking on *Closing Journal
+   Entry*, then Odoo automatically locks your fiscal period on the same date as the Accounting Date
+   of your entry. This automatic lock happens when you click on *Post*. This safety mechanism can
+   prevent some fiscal errors, but it is advised to lock your tax date manually before, as described
+   above.
+
+.. seealso::
+   * :doc:`../../fiscality/taxes/create`
+   * :doc:`../../overview/getting_started/setup`

accounting/reporting/overview.rst

@@ -0,0 +1,9 @@
+========
+Overview
+========
+
+.. toctree::
+   :titlesonly:
+
+   overview/main_reports
+   overview/customize

accounting/reporting/overview/customize.rst

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+==================================================
+Create a customized reports with your own formulas
+==================================================
+
+Overview
+========
+
+Odoo 13 comes with a powerful and easy-to-use reporting framework.
+Creating new reports (such as a tax report or a balance sheet or
+income statement with specific groupings and layout ) to suit your
+needs is now easier than ever.
+
+Activate the developer mode
+===========================
+
+In order to have access to the financial report creation interface, the
+:doc:`Developer mode <../../../general/developer_mode/activate>` needs to be activated.
+
+Create your financial report
+============================
+
+First, you need to create your financial report. To do that, go to
+:menuselection:`Accounting --> Configuration --> Financial Reports`
+
+.. image:: media/customize02.png
+   :align: center
+
+Once the name is entered, there are two other parameters that need to be
+configured:
+
+-  **Show Credit and Debit Columns**
+
+-  **Analysis Period** :
+
+   -  Based on date ranges (e.g. Profit and Loss)
+
+   -  Based on a single date (e.g. Balance Sheet)
+
+   -  Based on date ranges with 'older' and 'total' columns and last 3
+      months (e.g. Aged Partner Balances)
+
+   -  Bases on date ranges and cash basis method (e.g. Cash Flow
+      Statement)
+
+Add lines in your custom reports
+=================================
+
+After you've created the report, you need to fill it with lines. They
+all need a **name**, a **code** (that is used to refer to the line), a 
+**sequence number** and a **level** (Used for the line rendering).
+
+.. image:: media/customize04.png
+   :align: center
+
+In the **formulas** field you can add one or more formulas to assign a
+value to the balance column (and debit and credit column if applicable –
+separated by ;)
+
+You have several objects available in the formula :
+
+-  ``Ndays`` : The number of days in the selected period (for reports with a
+   date range).
+
+-  Another report, referenced by its code. Use ``.balance`` to get its
+   balance value (also available are ``.credit``, ``.debit`` and
+   ``.amount_residual``)
+
+A line can also be based on the sum of account move lines on a selected
+domain. In which case you need to fill the domain field with an Odoo
+domain on the account move line object. Then an extra object is
+available in the formulas field, namely ``sum``, the sum of the account
+move lines in the domain. You can also use the group by field to group
+the account move lines by one of their columns.
+
+Other useful fields :
+
+-  **Type** : Type of the result of the formula.
+
+-  **Is growth good when positive** : Used when computing the comparison
+   column. Check if growth is good (displayed in green) or not.
+
+-  **Special date changer** : If a specific line in a report should not use
+   the same dates as the rest of the report.
+
+-  **Show domain** : How the domain of a line is displayed. Can be foldable
+   (``default``, hidden at the start but can be unfolded), ``always``
+   (always displayed) or ``never`` (never shown).
+
+.. seealso::
+    * :doc:`main_reports`

accounting/reporting/overview/main_reports.rst

@@ -0,0 +1,156 @@
+======================
+Main reports available
+======================
+
+Besides the reports created specifically in each localisation module, a
+few very useful **generic** and **dynamic reports** are available for all
+countries :
+
+-  **Balance Sheet**
+-  **Profit and Loss**
+-  **Chart of Account**
+-  **Executive Summary**
+-  **General Ledger**
+-  **Aged Payable**
+-  **Aged Receivable**
+-  **Cash Flow Statement**
+-  **Tax Report**
+-  **Bank Reconciliation**
+
+You can annotate every reports to print them and report to your adviser.
+Export to xls to manage extra analysis. Drill down in the reports to see
+more details (payments, invoices, journal items, etc.).
+
+You can also compare values with another period. Choose how many periods
+you want to compare the chosen time period with. You can choose up to 12
+periods back from the date of the report if you don't want to use the
+default **Previous 1 Period** option.
+
+Balance Sheet
+-------------
+
+The **Balance Sheet** shows a snapshot of the assets, liabilities and equity
+of your organisation as at a particular date.
+
+.. image:: media/main_reports09.png  
+   :align: center
+
+Profit and Loss
+---------------
+
+The **Profit and Loss** report (or **Income Statement**) shows your
+organisation's net income, by deducting expenses from revenue for the
+report period.
+
+.. image:: media/main_reports10.png  
+   :align: center
+
+Chart of account
+----------------
+
+A listing of all your accounts grouped by class.
+
+.. image:: media/main_reports08.png  
+   :align: center
+
+Executive Summary
+-----------------
+
+The **Executive Summary** allows for a quick look at all the important
+figures you need to run your company.
+
+In very basic terms, this is what each of the items in this section is
+reporting :
+
+- **Performance:**
+    - **Gross profit margin:**
+        The contribution each individual sale made
+        by your business less any direct costs needed to make those sales
+        (things like labour, materials, etc).
+    - **Net profit margin:** 
+        The contribution each individual sale made by
+        your business less any direct costs needed to make those sales,
+        as well as any fixed overheads your company has (things like
+        rent, electricity, taxes you need to pay as a result of those
+        sales).
+    - **Return on investment (p.a.):** 
+        The ratio of net profit made, to the
+        amount of assets the company used to make those profits.
+- **Position:**
+    - **Average debtor days:** 
+        The average number of days it takes your
+        customers to pay you (fully), across all your customer invoices.
+    - **Average creditor days:**
+        The average number of days it takes you to
+        pay your suppliers (fully) across all your bills.
+    - **Short term cash forecast:** 
+        How much cash is expected in or out of
+        your organisation in the next month i.e. balance of your **Sales
+        account** for the month less the balance of your **Purchases account**
+        for the month.
+    - **Current assets to liabilities:** 
+        Also referred to as **current ratio**, this is the ratio 
+        of current assets (assets that could be
+        turned into cash within a year) to the current liabilities
+        (liabilities which will be due in the next year). This is
+        typically used as as a measure of a company's ability to service
+        its debt.
+
+.. image:: media/main_reports01.png  
+   :align: center
+
+General Ledger
+--------------
+
+The **General Ledger Report** shows all transactions from all accounts for a
+chosen date range. The initial summary report shows the totals for each
+account and from there you can view a detailed transaction report or any
+exceptions. This report is useful for checking every transaction that
+occurred during a certain period of time.
+
+.. image:: media/main_reports05.png  
+   :align: center
+
+Aged Payable
+------------
+
+Run the **Aged Payable Details** report to display information on individual
+bills, credit notes and overpayments owed by you, and how long these
+have gone unpaid.
+
+.. image:: media/main_reports02.png  
+   :align: center
+
+Aged Receivable
+---------------
+
+The **Aged Receivables** report shows the sales invoices that were awaiting
+payment during a selected month and several months prior.
+
+.. image:: media/main_reports07.png  
+   :align: center
+
+Cash Flow Statement
+-------------------
+
+The **Cash Flow Statement** shows how changes in balance sheet accounts and
+income affect cash and cash equivalents, and breaks the analysis down to
+operating, investing and financing activities.
+
+.. image:: media/main_reports03.png  
+   :align: center
+
+Tax Report
+----------
+
+This report allows you to see the **net** and **tax amounts** for all the taxes
+grouped by type (sale/purchase).
+
+.. image:: media/main_reports04.png  
+   :align: center
+
+Bank Reconciliation
+-------------------
+
+.. image:: media/main_reports06.png  
+   :align: center