[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#4479

X-original-commit: c68cc154ed
Signed-off-by: Castillo Jonathan (jcs) <jcs@odoo.com>

content/applications/finance/accounting/taxes/cash_basis.rst

@@ -0,0 +1,116 @@
+================
+Cash basis taxes
+================
+
+Cash basis taxes are due when the payment is made, as opposed to standard taxes that are due when
+the invoice is confirmed. Reporting your income and expenses to the government based on the cash
+basis method is mandatory in some countries and under some conditions.
+
+.. example::
+   You sell a product in the 1st quarter of your fiscal year, and the payment is received in the 2nd
+   quarter. Based on the cash basis method, the tax you must pay is for the 2nd quarter.
+
+Configuration
+-------------
+
+Go to :menuselection:`Accounting --> Configuration --> Settings` and under the :guilabel:`Taxes`
+section, enable :guilabel:`Cash Basis`.
+
+Then, define the :guilabel:`Tax Cash Basis Journal`. Click on the external link button next to the
+journal to update its default properties such as the :guilabel:`Journal Name`, :guilabel:`Type` or
+:guilabel:`Short Code`.
+
+.. image:: cash_basis/tax_cash_basis_journal.png
+    :align: center
+    :alt: Select your Tax Cash Basis Journal and click on the external link
+
+.. note::
+   By default, the journal entries of the :guilabel:`Cash Basis Taxes` journal are named using the
+   :guilabel:`CABA` short code.
+
+Once this is done, go to :menuselection:`Accounting --> Configuration --> Accounting: Taxes` to
+configure your taxes. You can either :guilabel:`Create` a new tax or update an existing one by
+clicking on it.
+
+The :guilabel:`Account` column reflects the proper transitional accounts to post taxes until the
+payment is registered.
+
+.. image:: cash_basis/account_column.png
+    :align: center
+    :alt: Fill in the account column with a transitional accounts where taxes go until the payment
+       is registered
+
+In the :guilabel:`Advanced Options` tab, decide of the :guilabel:`Tax Exigilibity`. Select
+:guilabel:`Based on Payment`, so the tax is due when the payment of the invoice is received. You can
+then also define the :guilabel:`Cash Basis Transition Account` where the tax amount is recorded as
+long as the original invoice has not been reconciled.
+
+.. image:: cash_basis/advanced_options.png
+    :align: center
+    :alt: Fill in the Cash Basis Transition Account where taxes amounts go until payment
+        reconciliation.
+
+Impact of cash basis taxes on accounting
+----------------------------------------
+
+To illustrate the impact of cash basis taxes on accounting transactions, let's take an example with
+the sales of a product that costs 1,000$, with a cash basis tax of 15%.
+
+.. image:: cash_basis/customer_invoice_with_cbt.png
+    :align: center
+    :alt:
+
+The following entries are created in your accounting, and the tax report is currently empty.
+
++----------------------------+----------------------------+
+|**Customer journal (INV)**                               |
++============================+============================+
+| **Debit**                  |**Credit**                  |
++----------------------------+----------------------------+
+| Receivable $1,150          |                            |
++----------------------------+----------------------------+
+|                            |Income $1,000               |
++----------------------------+----------------------------+
+|                            |Temporary tax account $150  |
++----------------------------+----------------------------+
+
+When the payment is then received, it is registered as below :
+
++----------------------------+----------------------------+
+| **Bank journal (BANK)**                                 |
++============================+============================+
+| **Debit**                  |**Credit**                  |
++----------------------------+----------------------------+
+| Bank $1,150                |                            |
++----------------------------+----------------------------+
+|                            |Receivable $1,150           |
++----------------------------+----------------------------+
+
+.. note::
+    Once the payment is registered, you can use the :guilabel:`Cash Basis Entries` smart button on
+    the invoice to access them directly.
+
+Finally, upon reconciliation of the invoice with the payment, the below entry is automatically
+created:
+
++----------------------------+----------------------------+
+| **Tax Cash Basis Journal (Caba)**                       |
++============================+============================+
+| **Debit**                  |**Credit**                  |
++----------------------------+----------------------------+
+| Income account $1,000      |                            |
++----------------------------+----------------------------+
+| Temporary tax account $150 |                            |
++----------------------------+----------------------------+
+|                            |  Income account $1,000     |
++----------------------------+----------------------------+
+|                            | Tax Received $150          |
++----------------------------+----------------------------+
+
+The journal items :guilabel:`Income account` vs. :guilabel:`Income account` are neutral, but they
+are needed to ensure correct tax reports in Odoo with accurate base tax amounts.
+
+Using a default :guilabel:`Base Tax Received Account` is recommended so your balance is at zero and
+your income account is not polluted by unnecessary accounting movements. To do so, go to
+:menuselection:`Configuration --> Settings --> Taxes`, and select a
+:guilabel:`Base Tax Received Account` under :guilabel:`Cash Basis`.