[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#4470 Signed-off-by: Castillo Jonathan (jcs) <jcs@odoo.com>
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Jonathan Castillo (jcs)
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=================
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Chart of accounts
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=================
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The **chart of accounts (COA)** is the list of all the accounts used to record financial
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transactions in the general ledger of an organization.
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The accounts are usually listed in the order of appearance in the financial reports. Most of the
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time, they are listed as follows :
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- Balance Sheet accounts:
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- Assets
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- Liabilities
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- Equity
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- Profit & Loss:
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- Income
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- Expense
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When browsing your chart of accounts, you can filter the accounts by number, in the left column, and
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also group them by :guilabel:`Account Type`.
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.. image:: chart_of_accounts/chart-of-accounts.png
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:align: center
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:alt: Group the accounts by type in Odoo Accounting
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Configuration of an account
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===========================
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The country you select at the creation of your database (or additional company on your database)
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determines which **fiscal localization package** is installed by default. This package includes a
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standard chart of accounts already configured according to the country's regulations. You can use
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it directly or set it according to your company's needs.
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.. warning::
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It is not possible to modify the **fiscal localization** of a company once a journal entry has
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been posted.
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To create a new account, go to :menuselection:`Accounting --> Configuration --> Chart of Accounts`,
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click on :guilabel:`Create`, and fill out the form.
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Code and name
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-------------
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Each account is identified by its **code** and **name**, which also indicates the account's purpose.
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.. _chart-of-account/type:
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Type
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----
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Correctly configuring the **account type** is critical as it serves multiple purposes:
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- Information on the account's purpose and behavior
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- Generate country-specific legal and financial reports
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- Set the rules to close a fiscal year
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- Generate opening entries
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To configure an account type, open the :guilabel:`Type` field's drop-down selector and select the
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right type among the following list:
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+---------------+--------------+-------------------------+
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| Report | Category | Account Types |
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+===============+==============+=========================+
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| Balance Sheet | Assets | Receivable |
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| | +-------------------------+
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| | | Bank and Cash |
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| | +-------------------------+
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| | | Current Assets |
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| | +-------------------------+
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| | | Non-current Assets |
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| | +-------------------------+
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| | | Prepayments |
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| | +-------------------------+
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| | | Fixed Assets |
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| +--------------+-------------------------+
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| | Liabilities | Payable |
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| | +-------------------------+
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| | | Credit Card |
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| | +-------------------------+
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| | | Current Liabilities |
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| | +-------------------------+
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| | | Non-current Liabilities |
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| +--------------+-------------------------+
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| | Equity | Equity |
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| | +-------------------------+
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| | | Current Year Earnings |
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+---------------+--------------+-------------------------+
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| Profit & Loss | Income | Income |
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| | +-------------------------+
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| | | Other Income |
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| +--------------+-------------------------+
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| | Expense | Expense |
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| | +-------------------------+
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| | | Depreciation |
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| | +-------------------------+
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| | | Cost of Revenue |
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+---------------+--------------+-------------------------+
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|Other | Other | Off-Balance Sheet |
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+---------------+--------------+-------------------------+
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Assets, deferred expenses, and deferred revenues automation
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~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
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Some **account types** display a new field **to automate** the creation of :ref:`assets
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<assets-automation>` entries, :ref:`deferred expenses <deferred-expenses-automation>` entries,
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and :ref:`deferred revenues <deferred-revenues-automation>` entries.
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You have three choices for the :guilabel:`Automation` field:
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#. :guilabel:`No`: this is the default value. Nothing happens.
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#. :guilabel:`Create in draft`: whenever a transaction is posted on the account, a draft entry is
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created, but not validated. You must first fill out the corresponding form.
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#. :guilabel:`Create and validate`: you must also select a **model**. Whenever a transaction is
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posted on the account, an entry is created and immediately validated.
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Default taxes
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-------------
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Select a **default tax** that will be applied when this account is chosen for a product sale or
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purchase.
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Tags
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----
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Some accounting reports require **tags** to be set on the relevant accounts. By default, you can
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choose among the tags that are used by the *Cash Flow Statement*.
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Account groups
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--------------
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**Account groups** are useful to list multiple accounts as *sub-accounts* of a bigger account and
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thus consolidate reports such as the **Trial Balance**. By default, groups are handled automatically
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based on the code of the group. For example, a new account `131200` is going to be part of the group
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`131000`.
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Create account groups manually
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------------------------------
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.. note::
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Regular users should not need to create account groups manually. The following section is only
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intended for rare and advanced use cases.
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To create a new account group, :ref:`developer mode <developer-mode>` and head to
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:menuselection:`Accounting app --> Configuration --> Account Groups`. Here, create a new group and
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enter the :guilabel:`name, code prefix, and company` to which that group account should be
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available. Note that you must enter the same code prefix in both :guilabel:`From` and :guilabel:`to`
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fields.
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.. image:: chart_of_accounts/account-groups.png
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:align: center
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:alt: Account groups creation.
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To display your **Trial Balance** report with your account groups, go to :menuselection:`Accounting
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app-->Reporting-->Trial Balance`, then open the :guilabel:`Options` menu and select
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:guilabel:`Hierarchy and Subtotals`.
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.. image:: chart_of_accounts/trial-balance.png
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:align: center
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:alt: Account Groups in the Trial Balance in Odoo Accounting
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Allow reconciliation
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--------------------
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Some accounts, such as accounts made to record the transactions of a payment method, can be used for
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the reconciliation of journal entries.
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For example, an invoice paid with a credit card can be marked as :guilabel:`paid` if reconciled with
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its payment. Therefore, the account used to record credit card payments needs to be configured as
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**allowing reconciliation**.
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To do so, check the :guilabel:`Allow Reconciliation` box in the account's settings, and save.
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Deprecated
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----------
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It is not possible to delete an account once a transaction has been recorded on it. You can make
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them unusable by using the **Deprecated** feature.
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To do so, check the :guilabel:`Deprecated` box in the account's settings, and save.
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.. seealso::
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* :doc:`cheat_sheet`
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* :doc:`../vendor_bills/assets`
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* :doc:`../vendor_bills/deferred_expenses`
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* :doc:`../customer_invoices/deferred_revenues`
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* :doc:`../../fiscal_localizations`
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