[ADD] account: From Invoice to Payment Collection

https://docs.google.com/document/d/117Lt4TLQTT8vCEbvcIOWb-CDnTZlgO0VMYuDf4dX1Ig/edit#

accounting/overview/process_overview/customer_invoice.rst

@@ -2,5 +2,235 @@
 From Invoice to Payment Collection
 ==================================
 
-Odoo provides you easy flow to process various invoices easily and
-collecting its payment with easy steps.
+Odoo supports multiple invoicing and payment workflows, so you can
+choose and use the ones that match your business needs. Whether you want
+to accept a single payment for a single invoice, or process a payment
+spanning multiple invoices and taking discounts for early payments, you
+can do so efficiently and accurately.
+
+From Draft Invoice to Profit and Loss
+=====================================
+
+If we pick up at the end of a typical 'order to cash' scenario, after
+the goods have been shipped, you will: issue an invoice; receive
+payment; deposit that payment at the bank; make sure the Customer
+Invoice is closed; follow up if Customers are late; and finally present
+your Income on the Profit and Loss report and show the decrease in
+Assets on the Balance Sheet report.
+
+Invoicing in most countries occurs when a contractual obligation is met.
+If you ship a box to a customer, you have met the terms of the contract
+and can bill them. If your supplier sends you a shipment, they have met
+the terms of that contract and can bill you. Therefore, the terms of the
+contract is fulfilled when the box moves to or from the truck. At this
+point, Odoo supports the creation of what is called a Draft Invoice by
+Warehouse staff.
+
+Invoice creation
+================
+
+Draft invoices can be manually generated from other documents such as
+Sales Orders, Purchase Orders,etc. Although you can create a draft
+invoice directly if you would like.
+
+An invoice must be provided to the customer with the necessary
+information in order for them to pay for the goods and services ordered
+and delivered. It must also include other information needed to pay the
+invoice in a timely and precise manner.
+
+Draft invoices
+==============
+
+The system generates invoice which are initially set to the Draft state.
+While these invoices
+
+remain unvalidated, they have no accounting impact within the system.
+There is nothing to stop users from creating their own draft invoices.
+
+Let's create a customer invoice with following information:
+
+- Customer: Agrolait
+- Product: iMac
+- Quantity: 1
+- Unit Price: 100
+- Taxes: Tax 15%
+
+.. image:: ./media/invoice01.png
+   :align: center
+
+.. image:: ./media/invoice02.png
+   :align: center
+
+The document is composed of three parts:
+
+-  the top of the invoice, with customer information,
+-  the main body of the invoice, with detailed invoice lines,
+-  the bottom of the page, with detail about the taxes, and the totals.
+
+Open or Pro-forma invoices
+==========================
+
+An invoice will usually include the quantity and price the of goods
+and/or services, the date, any parties involved, the unique invoice
+number, and any tax information.
+
+"Validate" the invoice when you are ready to approve it. The invoice
+then moves from the Draft state to the Open state.
+
+When you have validated an invoice, Odoo gives it a unique number from a
+defined, and modifiable, sequence.
+
+.. image:: ./media/invoice03.png
+   :align: center
+
+Accounting entries corresponding to this invoice are automatically
+generated when you validate the invoice. You can see the details by
+clicking on the entry in the Journal Entry field in the "Other Info"
+tab.
+
+.. image:: ./media/invoice04.png
+   :align: center
+
+Send the invoice to customer
+============================
+
+After validating the customer invoice, you can directly send it to the
+customer via the 'Send by email' functionality.
+
+.. image:: ./media/invoice05.png
+   :align: center
+
+A typical journal entry generated from a validated invoice will look
+like as follows:
+
++-----------------------+---------------+----------------+-------------+--------------+
+| **Account**           | **Partner**   | **Due date**   | **Debit**   | **Credit**   |
++=======================+===============+================+=============+==============+
+| Accounts Receivable   | Agrolait      | 01/07/2015     | 115         |              |
++-----------------------+---------------+----------------+-------------+--------------+
+| Taxes                 | Agrolait      |                |             | 15           |
++-----------------------+---------------+----------------+-------------+--------------+
+| Sales                 |               |                |             | 100          |
++-----------------------+---------------+----------------+-------------+--------------+
+
+Payment
+=======
+
+In Odoo, an invoice is considered to be paid when the associated
+accounting entry has been reconciled with the payment entries. If there
+has not been a reconciliation, the invoice will remain in the Open state
+until you have entered the payment.
+
+A typical journal entry generated from a payment will look like as
+follows:
+
++-----------------------+---------------+----------------+-------------+--------------+
+| **Account**           | **Partner**   | **Due date**   | **Debit**   | **Credit**   |
++=======================+===============+================+=============+==============+
+| Bank                  | Agrolait      |                | 115         |              |
++-----------------------+---------------+----------------+-------------+--------------+
+| Accounts Receivable   | Agrolait      |                |             | 115          |
++-----------------------+---------------+----------------+-------------+--------------+
+
+Receive a partial payment through the bank statement
+====================================================
+
+You can manually enter your bank statements in Odoo, or you can import
+them in from a csv file or from several other predefined formats
+according to your accounting localisation.
+
+Create a bank statement from the accounting dashboard with the related
+journal and enter an amount of $100 .
+
+.. image:: ./media/invoice06.png
+   :align: center
+
+Reconcile
+=========
+
+Now let's reconcile!
+
+.. image:: ./media/invoice07.png
+   :align: center
+
+You can now go through every transaction and reconcile them or you can mass reconcile with instructions at the bottom.
+
+After reconciling the items in the sheet, the related invoice will now
+display "You have outstanding payments for this customer. You can
+reconcile them to pay this invoice. "
+
+.. image:: ./media/invoice08.png
+   :align: center
+
+.. image:: ./media/invoice09.png
+   :align: center
+
+Apply the payment. Below, you can see that the payment has been added to
+the invoice.
+
+.. image:: ./media/invoice10.png
+   :align: center
+
+Payment Followup
+================
+
+There's a growing trend of customers paying bills later and later.
+Therefore, collectors must make every effort to collect money and
+collect it faster.
+
+Odoo will help you define your follow-up strategy. To remind customers
+to pay their outstanding invoices, you can define different actions
+depending on how severely overdue the customer is. These actions are
+bundled into follow-up levels that are triggered when the due date of an
+invoice has passed a certain number of days. If there are other overdue
+invoices for the same customer, the actions of the most overdue invoice
+will be executed.
+
+By going to the customer record and diving into the "Overdue Payments"
+you will see the follow-up message and all overdue invoices.
+
+.. image:: ./media/invoice11.png
+   :align: center
+
+.. image:: ./media/invoice12.png
+   :align: center
+
+Customer aging report:
+----------------------
+
+The customer aging report will be an additional key tool for the
+collector to understand the customer credit issues, and to prioritize
+their work.
+
+Use the aging report to determine which customers are overdue and begin
+your collection efforts.
+
+.. image:: ./media/invoice13.png
+   :align: center
+
+Profit and loss
+===============
+
+The Profit and Loss statement displays your revenue and expense details.
+Ultimately, this gives you a clear image of your Net Profit and Loss. It
+is sometimes referred to as the "Income Statement" or "Statement of
+Revenues and Expenses."
+
+.. image:: ./media/invoice14.png
+   :align: center
+
+Balance sheet
+=============
+
+The balance sheet summarizes the your company's liabilities,
+assets and equity at a specific moment in time.
+
+.. image:: ./media/invoice15.png
+   :align: center
+
+.. image:: ./media/invoice16.png
+   :align: center
+
+For example, if you manage your inventory using the perpetual accounting
+method, you should expect a decrease in account "Current Assets" once
+the material has been shipped to the customer.