[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#4478

X-original-commit: 14afa1a1a2
Signed-off-by: Castillo Jonathan (jcs) <jcs@odoo.com>

content/applications/finance/accounting/reporting/analytic_accounting.rst

@@ -0,0 +1,131 @@
+===================
+Analytic accounting
+===================
+
+Analytic accounting helps you track costs and revenues, as well as analyze the profitability of a
+project or service. When creating your journal entries, the analytic widget allows the distribution
+of costs in one or more analytic accounts.
+
+Configuration
+=============
+
+Enable the :guilabel:`Analytic Accounting` feature by going to :menuselection:`Accounting -->
+Configuration --> Settings --> Analytics`.
+
+Analytic accounts
+=================
+
+The analytic accounts give an overview of your costs and revenue.
+
+Access your existing analytic accounts by going to :menuselection:`Accounting --> Configuration -->
+Analytic Accounting: Analytic Accounts`. To create a new analytic account, click :guilabel:`New`,
+and fill in the required information:
+
+- :guilabel:`Analytic Account`: add the name of your analytic account;
+- :guilabel:`Customer`: select the customer related to your project;
+- :guilabel:`Reference`: add a reference to make it easier to find the account when you are on your
+  bill;
+- :guilabel:`Plan`: add an :ref:`analytic plan <analytic_accounting/analytic_plans>`;
+- :guilabel:`Company`: if you are managing multiple companies, select the company for which the
+  analytic account will be used;
+- :guilabel:`Currency`: select the currency of the analytic account;
+
+Then, fill in your :doc:`budget <budget>` information.
+
+.. _analytic_accounting/analytic_plans:
+
+Analytic plans
+==============
+
+The analytic plans allow you to analyze your accounting. For example, to track costs and revenues by
+project or department.
+
+You can access the analytic plans by going to :menuselection:`Accounting --> Configuration -->
+Analytic Accounting: Analytic Plans`. Click :guilabel:`New` to create a new plan.
+
+.. image:: analytic_accounting/analytic_plans.png
+   :align: center
+   :alt: create an analytic plan
+
+The following information must be completed:
+
+- :guilabel:`Parent`: link your plan to another :guilabel:`Analytic Plan` to build a hierarchy
+  between your plans;
+- :guilabel:`Default Applicability`: decide how your plan behaves in the widget when creating a new
+  journal entry:
+
+   - :guilabel:`Optional`: if selected, it is not mandatory to add the analytic plan in the widget;
+   - :guilabel:`Mandatory`: if selected, an orange bullet is visible in the widget next to the plan
+     until the analytic distribution is done (the bullet then turns to green); it is not possible to
+     confirm the entry if no analytic account is selected;
+   - :guilabel:`Unavailable`: if selected, the plan is not available in the widget.
+
+- :guilabel:`Color`: select the color of the tag related to this specific plan;
+- :guilabel:`Company`: add the company to which the plan applies;
+
+You can also fine-tune your plans' applicability by filling in the :guilabel:`Applicability` tab:
+
+- :guilabel:`Domain`: choose to which accounting document your plan applies;
+- :guilabel:`Financial Accounts Prefix`: select the prefix of the account(s) to which this plan
+  should be applied;
+- :guilabel:`Product Category`: decide to which product category the plan applies;
+- :guilabel:`Applicability`: decide how your plan behaves in the widget when creating a new journal
+   entry. The applicability you set here always overrides the default applicability.
+
+Two smart buttons are available in the top-right corner:
+
+   - :guilabel:`Subplans`: can be created to have a more complex analytic structure. Click the
+     :guilabel:`Subplans` smart button, and then :guilabel:`New` to add a subplan;
+   - :guilabel:`Analytic Accounts`: to reach the analytic accounts related to the plan.
+
+.. note::
+   - The analytic widget is prefilled based on the applicability, and the
+     :ref:`Analytic Distribution Models <analytic_distribution_models>`;
+   - Each analytic plan must have at least one analytic account.
+
+Analytic distribution
+=====================
+
+Add a plan in the :guilabel:`Analytic` column when creating an invoice or bill. This field is
+mandatory only if you previously linked your analytic plan to at least one analytic account. After
+adding the plan, a **widget** opens where you can fill in the different information. You can add
+**tags** to reflect the related analytic accounts and decide how to split the costs between the
+accounts by modifying the percentage.
+
+.. image:: analytic_accounting/analytic_distribution.png
+   :align: center
+   :alt: create a distribution template
+
+.. _analytic_distribution_models:
+
+Analytic distribution models
+----------------------------
+
+The analytic distribution models automatically apply a specific distribution based on defined
+criteria.
+
+To create a new analytic distribution model, go to :menuselection:`Accounting --> Configuration -->
+Analytic Distribution Models`, click :guilabel:`New` and set the conditions your model has to meet
+to automatically apply:
+
+- :guilabel:`Accounts Prefix`: this analytic distribution will apply to all financial accounts
+  sharing the prefix specified;
+- :guilabel:`Partner`: select a partner for which the analytic distribution will be used;
+- :guilabel:`Partner Category`: this field is not visible by default: add it by clicking on the
+  columns selection button, and tick the :guilabel:`Partner Category` box. Add the partner category
+  for which the analytic distribution will be used;
+- :guilabel:`Product`: select a product for which the analytic distribution will be used;
+- :guilabel:`Product Category`: this field is not visible by default: add it by clicking on the
+  columns selection button, and tick the :guilabel:`Product Category` box. Select a product category
+  for which the analytic distribution will be used;
+- :guilabel:`Analytic`: add the analytic accounts and their distribution;
+- :guilabel:`Company`: select a company for which the analytic distribution will be used;
+- :guilabel:`Analytic Distribution`: if the above conditions are met, the :guilabel:`Analytic plan`
+  defined in this field as well as the distribution to be applied between the different analytic
+  accounts is selected automatically on the entry.
+
+.. tip::
+   To **mass edit** several entries simultaneously, go to :menuselection:`Accounting --> Accounting
+   --> Journal items`, and select the ones that need to be updated. Add the required distribution in
+   the :guilabel:`Analytic Distribution` column, and click on the :guilabel:`floppy disk` icon to
+   save. The analytic distribution template pops up, and you can save it for later use.

content/applications/finance/accounting/reporting/budget.rst

@@ -0,0 +1,102 @@
+================
+Financial budget
+================
+
+Managing budgets is an essential part of running a business. Budgets help people become more
+intentional with how money is spent and direct people to organize and prioritize their work to meet
+financial goals. They allow the planning of a desired financial outcome and then measure the actual
+performance against the plan. Odoo manages budgets using both **general** and **analytic accounts**.
+
+Configuration
+=============
+
+Go to :menuselection:`Accounting --> Configuration --> Settings --> Analytics section`, and enable
+:guilabel:`Budget Management`.
+
+Budgetary positions
+-------------------
+
+Budgetary positions are lists of accounts for which you want to keep budgets (typically expense or
+income accounts).
+
+To define budgetary positions, go to :menuselection:`Accounting --> Configuration --> Management:
+Budgetary Positions` and :guilabel:`New`. Add a :guilabel:`Name` to your budgetary position and
+select the :guilabel:`Company` it applies to. Click :guilabel:`Add a line` to add one or more
+accounts.
+
+.. note::
+   Each budgetary position can have any number of accounts from the chart of accounts, though it
+   must have at least one.
+
+Use case
+========
+
+Let’s illustrate this with an example.
+
+We just started a project with *Smith & Co*, and we would like to budget the income and expenses of
+that project. We plan on having a revenue of 1000, and we don’t want to spend more than 700.
+
+First, we need to define what accounts relate to our project’s expenses. Go to
+:menuselection:`Accounting --> Configuration --> Management: Budgetary positions`, and click
+:guilabel:`New` to add a position. Add the accounts wherein expenses will be booked.
+
+.. image::  budget/smith-and-co-expenses.png
+   :align: center
+   :alt: display the Smith and Co expenses
+
+Let's repeat the steps to create a budgetary position that reflects the revenue.
+
+.. image::  budget/smith-and-co-revenue.png
+   :align: center
+   :alt: display the Smith and Co revenue
+
+Analytical accounts
+-------------------
+
+Odoo needs to know which costs or expenses are relevant to a specified budget, as the above general
+accounts may be used for different projects. Go to :menuselection:`Accounting --> Configuration -->
+Analytic Accounting: Analytic Accounts` and click :guilabel:`New` to add a new **Analytic Account**
+called *Smith & Co*.
+
+The :guilabel:`Plan` field has to be completed. Plans group multiple analytic accounts; they
+distribute costs and benefits to analyze business performance. **Analytic Plans** can be created or
+configured by going to :menuselection:`Accounting --> Configuration --> Analytic Accounting:
+Analytic Plans`.
+
+When creating a new customer invoice and/or vendor bill, you have to refer to this analytic account.
+
+.. image:: budget/analytic-accounts.png
+   :align: center
+   :alt: add analytic accounts in a new invoice or bill.
+
+Define the budget
+-----------------
+
+Let’s set our targets. We specified that we expect to gain 1000 with this project, and we would like
+not to spend more than 700. Go to :menuselection:`Accounting --> Management: Budgets` and click
+:guilabel:`New` to create a new budget for *Smith & Co* project.
+
+First, fill in your :guilabel:`Budget Name`. Then, select the :guilabel:`Period` wherein the budget
+is applicable. Next, add the :guilabel:`Budgetary Position` you want to track, define the related
+:guilabel:`Analytic Account`, and add the :guilabel:`Planned Amount`.
+
+.. image:: budget/define-the-budget.png
+   :align: center
+   :alt: budget lines display
+
+.. Note::
+   When recording a planned amount related to expenses, the amount must be negative.
+
+Check your budget
+-----------------
+
+Go to :menuselection:`Accounting --> Management: Budgets` and find the *Smith & Co* Project to see
+how it evolves according to the expenses or income for the related analytic account.
+
+The :guilabel:`Practical Amount` evolves when a new journal entry related to your analytic account
+and an account from your budgetary position is created.
+
+The :guilabel:`Theoretical Amount` represents the amount of money you theoretically could have spent
+or should have received based on the date. For example, suppose your budget is 1200 for 12 months
+(January to December), and today is 31 of January. In that case, the theoretical amount will be 100
+since this is the actual amount that could have been made.

content/applications/finance/accounting/reporting/customize.rst

@@ -1,6 +1,6 @@
-========================================
-Create a report with customized formulas
-========================================
+==============
+Custom reports
+==============
 
 Odoo comes with a powerful and easy-to-use reporting framework. The engine allows you to create new
 reports, such as **tax reports**, or **balance sheets** and **income statements** with **specific

content/applications/finance/accounting/reporting/declarations.rst

@@ -1,11 +0,0 @@
-:nosearch:
-
-============
-Declarations
-============
-
-.. toctree::
-   :titlesonly:
-
-   declarations/tax_returns
-   declarations/intrastat

content/applications/finance/accounting/reporting/overview.rst

@@ -1,13 +0,0 @@
-:nosearch:
-
-========
-Overview
-========
-
-.. toctree::
-   :titlesonly:
-
-   overview/main_reports
-   overview/customize
-   overview/data_inalterability
-   overview/tax_carryover

content/applications/finance/accounting/reporting/overview/main_reports.rst

@@ -1,147 +0,0 @@
-======================
-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**
--  **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:: main_reports/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:: main_reports/main_reports10.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:: main_reports/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:: main_reports/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:: main_reports/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:: main_reports/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:: main_reports/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:: main_reports/main_reports04.png
-   :align: center
-
-Bank Reconciliation
--------------------
-
-.. image:: main_reports/main_reports06.png
-   :align: center

content/applications/finance/accounting/reporting/tax_returns.rst

@@ -40,8 +40,7 @@ To do so, go to :menuselection:`Accounting --> Configuration --> Settings`. Unde
    :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
-   <../../getting_started/initial_configuration/setup>`.
+   This is usually configured during the :doc:`app's initial set up <../get_started>`.
 
 .. _tax-returns/tax-grids:
 
@@ -119,6 +118,6 @@ report to the tax authorities, along with the amount you have to pay or be refun
    date manually before, as described above.
 
 .. seealso::
-   * :doc:`../../taxation/taxes/taxes`
-   * :doc:`../../getting_started/initial_configuration/setup`
-   * :doc:`../../../fiscal_localizations`
+   * :doc:`../taxes`
+   * :doc:`../get_started`
+   * :doc:`../../fiscal_localizations`

content/applications/finance/accounting/reporting/year_end.rst

@@ -0,0 +1,116 @@
+================
+Year-end closing
+================
+
+Before going ahead with closing a fiscal year, there are a few steps one
+should typically take to ensure that your accounting is correct, up to
+date, and accurate:
+
+- Make sure you have fully reconciled your **bank account(s)** up to
+  year end and confirm that your ending book balances agree with
+  your bank statement balances.
+
+-  Verify that all **customer invoices** have been entered and approved.
+
+-  Confirm that you have entered and agreed all **vendor bills**.
+
+-  Validate all **expenses**, ensuring their accuracy.
+
+- Corroborate that all **received payments** have been entered and
+  recorded accurately.
+
+.. _year-end/fiscal-years:
+
+Manage fiscal years
+===================
+
+In most cases, the fiscal years last 12 months. If it is your case, you
+just have to define what is the last day of your fiscal year in the
+accounting settings. By default, it is set on the 31st December.
+
+However, there might be some exceptions. For example, if it is the first
+fiscal year of your business, it could last more or less than 12 months.
+In this case, some additional configuration is required.
+
+Go to :menuselection:`accounting --> configuration --> settings` and activate
+the fiscal years.
+
+You can then configure your fiscal years in
+:menuselection:`accounting --> configuration --> fiscal years`.
+
+.. note::
+    You only have to create fiscal years if they last more or less
+    than 12 months.
+
+.. _year-end/checklist:
+
+Year-end checklist
+==================
+
+- Run a **Tax report**, and verify that your tax information is correct.
+
+- Reconcile all accounts on your **Balance Sheet**:
+
+  - Agree your bank balances in Odoo against your actual bank balances
+    on your statements. Utilize the **Bank Reconciliation** report to
+    assist with this.
+
+  - Reconcile all transactions in your cash and bank accounts by
+    running your **Aged Receivables** and **Aged Payables** reports.
+
+  - Audit your accounts, being sure to fully understand the
+    transactions affecting them and the nature of the
+    transactions, making sure to include loans and fixed assets.
+
+- Run the optional **Payments Matching** feature, under the **More**
+  dropdown on the dashboard, validating any open **Vendor Bills** and
+  **Customer Invoices** with their payments. This step is optional,
+  however it may assist the year-end process if all outstanding
+  payments and invoices are reconciled, and could lead finding
+  errors or mistakes in the system.
+
+- Your accountant/bookkeeper will likely verify your balance sheet
+  items and book entries for:
+
+  - Year-end manual adjustments, using the **Adviser Journal Entries**
+    menu (For example, the **Current Year Earnings** and **Retained
+    Earnings** reports).
+
+  - **Work in Progress**.
+
+  - **Depreciation Journal Entries**.
+
+  - **Loans**.
+
+  - **Tax adjustments**.
+
+If your accountant/bookkeeper is going through end of the year auditing,
+they may want to have paper copies of all balance sheet items (such as
+loans, bank accounts, prepayments, sales tax statements, etc...) to
+agree these against your Odoo balances.
+
+During this process, it is good practice to set the **Lock date for
+Non-Advisers** to the last day of the preceding financial year, which is
+set under the accounting configuration. This way, the accountant can be
+confident that nobody is changing the previous year transactions
+while auditing the books.
+
+.. image:: year_end/close_fiscal_year01.png
+
+.. _year-end/closing:
+
+Closing the fiscal year
+=======================
+
+In Odoo there is no need to do a specific year end closing entry in order to
+close out income statement accounts. The reports are created in
+real-time, meaning that the **Income statement** corresponds directly with
+the year-end date you specify in Odoo. Therefore, any time you generate
+the **Income Statement**, the beginning date will correspond with the
+beginning of the **Fiscal Year** and the account balances will all be 0.
+
+Once the accountant/bookkeeper has created the journal entry to allocate
+the **Current Year Earnings**, you should set the **Lock Date** to the last day
+of the fiscal year. Making sure that before doing so, you confirm
+whether or not the current year earnings in the **Balance Sheet** is
+correctly reporting a 0 balance.