[REF][MOV] documentation apocalypse

Prior to this commit, the Odoo documentation was mainly split between
two repositories: odoo/odoo/doc and odoo/documentation-user. Some bits
of documentation were also hosted elsewhere (e.g., wiki, upgrade, ...).
This was causing several problems among which:
  - The theme, config, Makefile, and similar technical resources had to
    be duplicated. This resulted in inconsistent layout, features, and
    build environments from one documentation to another.
  - Some pages did not fit either documentation as they were relevant
    for both users and developers. Some were relevant to neither of the
    two (e.g., DB management).
  - Cross-doc references had to be absolute links and they broke often.
  - Merging large image files in the developer documentation would bloat
    the odoo/odoo repository. Some contributions had to be lightened to
    avoid merging too many images (e.g., Odoo development tutorials).
  - Long-time contributors to the user documentation were chilly about
    going through the merging process of the developer documentation
    because of the runbot, mergebot, `odoo-dev` repository, etc.
  - Some contributors would look for the developer documentation in the
    `odoo/documentation-user` repository.
  - Community issues about the user documentation were submitted on the
    `odoo/odoo` repository and vice-versa.

Merging all documentations in one repository will allow us to have one
place, one theme, one work process, and one set of tools (build
environment, ...) for all of the Odoo docs.

As this is a good opportunity to revamp the layout of the documentation,
a brand new theme replaces the old one. It features a new way to
navigate the documentation, centered on the idea of always letting the
reader know what is the context (enclosing section, child pages, page
structure ...) of the page they are reading. The previous theme would
quickly confuse readers as they navigated the documentation and followed
cross-application links.

The chance is also taken to get rid of all the technical dangling parts,
performance issues, and left-overs. Except for some page-specific JS
scripts, the Odoo theme Sphinx extension is re-written from scratch
based on the latest Sphinx release to benefit from the improvements and
ease future contributions.

task-2351938
task-2352371
task-2205684
task-2352544

Closes #945

content/applications/finance/accounting/others/adviser/assets.rst

@@ -0,0 +1,141 @@
+========================
+Manage your fixed assets
+========================
+
+The "Assets" module allows you to keep track of your fixed assets like
+machinery, land and building. The module allows you to generate monthly
+depreciation entries automatically, get depreciation board, sell or
+dispose assets and perform reports on your company assets.
+
+As an example, you may buy a car for $36,000 (gross value) and you plan
+to amortize it over 36 months (3 years). Every months (periodicity),
+Odoo will create a depreciation entry automatically reducing your assets
+value by $1,000 and passing $1,000 as an expense. After 3 years, this
+assets accounts for $0 (salvage value) in your balance sheet.
+
+The different types of assets are grouped into "Assets Types" that
+describe how to deprecate an asset. Here are two examples of assets
+types:
+
+-  Building: 10 years, yearly linear depreciation
+-  Car: 5 years, monthly linear depreciation
+
+Configuration
+=============
+
+Install the Asset module
+------------------------
+
+Start by *installing the Asset module.*
+
+Once the module is installed, you should see two new menus in the
+accounting application:
+
+-  :menuselection:`Adviser --> Assets`
+-  :menuselection:`Configuration --> Asset Types`
+
+Before registering your first asset, you must :ref:`define your Asset
+Types <accounting/adviser/assets_management/defining>`.
+
+.. _accounting/adviser/assets_management/defining:
+
+Defining Asset Types
+--------------------
+
+Asset type are used to configure all information about an assets: asset
+and deprecation accounts, amortization method, etc. That way, advisers
+can configure asset types and users can further record assets without
+having to provide any complex accounting information. They just need to
+provide an asset type on the supplier bill.
+
+You should create asset types for every group of assets you frequently
+buy like "Cars: 5 years", "Computer Hardware: 3 years". For all other
+assets, you can create generic asset types. Name them according to the
+duration of the asset like "36 Months", "10 Years", ...
+
+To define asset types, go to :menuselection:`Configuration --> Asset
+Types`
+
+.. image:: media/image01.png
+   :align: center
+
+Create assets manually
+======================
+
+To register an asset manually, go to the menu :menuselection:`Adviser
+--> Assets`.
+
+.. image:: media/image08.png
+   :align: center
+
+Once your asset is created, don't forget to Confirm it. You can also
+click on the Compute Depreciation button to check the depreciation board
+before confirming the asset.
+
+.. tip::
+
+   if you create asset manually, you still need to create the supplier
+   bill for this asset. The asset document will only produce the
+   depreciation journal entries, not those related to the supplier
+   bill.
+
+Create assets automatically from a supplier bill
+================================================
+
+Assets can be automatically created from supplier bills. All you need to
+do is to set an asset category on your bill line. When the user will
+validate the bill, an asset will be automatically created, using the
+information of the supplier bill.
+
+.. image:: media/image09.png
+
+Depending on the information on the asset category, the asset will be
+created in draft or directly validated\ *.* It's easier to confirm
+assets directly so that you won't forget to confirm it afterwards.
+(check the field *Skip Draft State* on *Asset Category)* Generate assets
+in draft only when you want your adviser to control all the assets
+before posting them to your accounts.
+
+.. tip:: if you put the asset on the product, the asset category will
+         automatically be filled in the supplier bill.
+
+How to depreciate an asset?
+===========================
+
+Odoo will create depreciation journal entries automatically at the right
+date for every confirmed asset. (not the draft ones). You can control in
+the depreciation board: a green bullet point means that the journal
+entry has been created for this line.
+
+But you can also post journal entries before the expected date by
+clicking on the green bullet and forcing the creation of related
+depreciation entry.
+
+.. image:: media/image11.png
+   :align: center
+
+.. note:: In the Depreciation board, click on the red bullet to post
+          the journal entry. Click on the :guilabel:`Items` button on
+          the top to see the journal entries which are already posted.
+
+How to modify an existing asset?
+================================
+
+-  Click on :guilabel:`Modify Depreciation`
+-  Change the number of depreciation
+
+Odoo will automatically recompute a new depreciation board.
+
+How to record the sale or disposal of an asset?
+===============================================
+
+If you sell or dispose an asset, you need to deprecate completly this
+asset. Click on the button :guilabel:`Sell or Dispose`. This action
+will post the full costs of this assets but it will not record the
+sales transaction that should be registered through a customer
+invoice.
+
+.. todo:: → This has to be changed in Odoo: selling an asset should:
+
+   #. remove all "Red" lines
+   #. create a new line that deprecate the whole residual value

content/applications/finance/accounting/others/adviser/budget.rst

@@ -0,0 +1,161 @@
+=================================
+How to manage a financial budget?
+=================================
+
+Overview
+========
+
+Managing budgets is an essential part of running a business. Budgets help
+people become more intentional with the way money is spent and direct people
+to organize and prioritize their work to meet financial goals. They allows 
+you to plan your desired financial outcome and then measure your actual 
+performance against the plan. Odoo manages budgets using both General and Analytic 
+Accounts.
+
+We will use the following example to illustrate. We just started a
+project with Smith&Co and we would like to budget the incomes and
+expenses of that project. We plan to have a revenue of 1000 and we don't
+want to spend more than 700.
+
+Configuration 
+=============
+
+First we need to install the relevant apps to use budgeting. The main
+module is the accounting app. Go in the app module and install the
+**Accounting and Finance** app.
+
+.. image:: media/budget01.png
+   :align: center
+
+Further configuration is as well necessary. Go to :menuselection:`Accounting
+module --> Configuration --> Settings` and enable the **Budget
+management** feature
+
+.. image:: media/budget02.png
+   :align: center
+
+Budgetary Positions
+-------------------
+
+Budgetary positions are lists of accounts for which you want to keep
+budgets (typically expense or income accounts). They need to be defined
+so Odoo can know it which accounts he needs to go get the budget
+information. 
+
+The budgetary positions act as a type of restriction on what can be recorded
+in the 'practical amount' column in a budget.
+
+Each budgetary position can have any number of accounts from the general 
+ledger (the main chart of accounts) assigned to it, though it must have at least one.  
+
+If you record a transaction that has an analytic account assigned to it that *is* 
+included in a budget line but one of the general ledger accounts *is not* included 
+in the budgetary position for that same budget line, it will not appear within the 
+'practical amount' column of that budget line.
+
+Some budgetary positions might be already installed with your chart of
+accounts.
+
+To define the positions enter the :menuselection:`Accounting module --> Configuration -->
+Budgetary Positions`.
+
+For our example we need to define what accounts relates to our project's
+expenses. Create a position and add items to select the accounts.
+
+.. image:: media/budget03.png
+   :align: center
+
+In this case we select the three relevant accounts used wherein we will
+book our expenses.
+
+.. image:: media/budget04.png
+   :align: center
+
+Click on *Select*.
+
+.. image:: media/budget05.png
+   :align: center
+
+Save the changes to confirm your Budgetary position.
+
+Repeat this steps to create a revenue budgetary position. Only in this
+case select the relevant income accounts.
+
+Analytical account
+------------------
+
+Odoo needs to know which costs or
+expenses are relevant to a specified budget. To do so we need to link
+our invoices and expenses to a defined analytical account. Create an
+analytical account by entering the Accounting module and clicking
+:menuselection:`Advisers --> Analytic Accounts --> Open Charts`. Create a new Account
+called Smith&Co project and select the related partner.
+
+.. image:: media/budget06.png
+   :align: center
+
+Set a budget
+============
+
+Let's now set our targets for our budget. We specified that we expect to
+gain 1000 with this project and we would like not to spend more than
+700.
+
+To set those targets, enter the accounting app, select :menuselection:`Advisers -->
+Budgets` and create a new Budget.
+
+We have to give a name to the budget. In this case we'll call it "Smith
+Project". Select the period wherein the budget will be applicable. Next
+add an item to specify your targets in the Budget Line.
+
+.. image:: media/budget07.png
+   :align: center
+
+Select the Budgetary Position related to the Budget Line. In other
+words, select the position that points to the accounts you want to
+budget. In this case we will start with our 700 maximum charge target.
+Select the "Cost" Budgetary Position and specify the Planned Amount.
+As we are recording a cost, we need to specify a **negative amount**.
+Finally, select the corresponding analytic account.
+
+.. image:: media/budget08.png
+   :align: center
+
+Click on **Save & new** to input the revenue budget. The Budgetary
+Position is Revenue and the Planned Amount is 1000. Save and close
+
+You'll need to **Confirm** and **Approve** the budget.
+
+Check your budget
+=================
+
+You can check your budget at any time. To see the evolution, let's book
+some Invoices and Vendors Bills.
+
+.. tip::
+	
+	if you use analytical accounts remember that you need to specify the account in the invoice and / or purchase line.
+
+.. seealso::
+
+	for more information about booking invoices and purchase orders see:
+
+	* :doc:`../../receivables/customer_invoices/overview`
+
+Go back in the budget list and find the Smith Project.
+
+Via the analytical account, Odoo can account the invoice lines and
+purchase lines booked in the accounts and will display them in the
+**Practical Amount** column.
+
+.. image:: media/budget09.png
+   :align: center
+
+.. note::
+
+	The theoretical amount represents the amount of money you theoretically could
+	have spend / should have received in function of the date. When your budget
+	is 1200 for 12 months (january to december), and today is 31 of january, the
+	theoretical amount will be 100, since this is the actual amount that could
+	have been realised.
+

content/applications/finance/accounting/others/adviser/fiscalyear.rst

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+=====================================================
+How to do a year end in Odoo? (close a fiscal year)
+=====================================================
+
+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 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:: media/fiscalyear01.png  
+   :align: center
+
+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.
+
+.. seealso::
+  * :doc:`../configuration/fiscal_year`

content/applications/finance/accounting/others/adviser/fiscalyear.rst~

@@ -0,0 +1,3 @@
+=====================================================
+How to do a year end in Odoo? (close a fiscal year)
+=====================================================

content/applications/finance/accounting/others/adviser/reverse_entry.rst

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+=========================================
+Reverse an accounting entry automatically
+=========================================
+
+You may want to automatically reverse an accounting entry at a specific
+date.
+
+This is, for example, used when you make a provision (e.g. provision for
+bad debt). When making the accounting entry for the provision, the
+amount you entered is only an estimated amount. You will only be sure of
+the amount at the end of the fiscal year. That's why, at that point, you
+want the accounting entry to be reversed to be able to enter the real
+loss that occurred.
+
+For this, you just have to tick the box "Reverse Automatically" on the
+journal entry and to define a reversal date. The accounting entry will
+be reversed at that date.
+
+.. image:: media/reverse_entry01.png
+    :align: center