[ADD] accounting: How to handle credit card payments on invoices?

https://docs.google.com/document/d/1tgEBgc9BVfy6efJm68KyzKfROI7urKz1od_jTokknR8/edit#

accounting/receivables/customer_payments/credit_cards.rst

@@ -1,3 +1,174 @@
 ===============================================
 How to handle credit card payments on invoices?
 ===============================================
+
+There are two ways to handle payments received by credit cards. Odoo
+support both approaches so that you can use the one that better fits
+your habits.
+
+1. **Undeposited Funds** (mostly used in european countries): once you
+   receive the credit card payment authorization, you record a
+   payment by credit card on the invoice (using a Credit card
+   journal and posted on the Undeposited Fund account). Then, once
+   the credit card payments arrives in your bank account, move money
+   from Undeposited Funds to your bank account.
+
+2. **One journal entry only** (mostly used in the U.S.): once your
+   receive the credit card payment, you record a payment on your
+   bank, paid by credit card, without going through the Undeposited
+   Funds. Once you process your bank statement, you do the matching
+   with your bank feed and the credit card payment, without creating
+   a dedicated journal entry .
+
+We recommend the first approach as it is more accurate (your bank
+account balance is accurate, taking into accounts credit cards that have
+not been cashed yet). Both approaches require the same effort.
+
+If you use eCommerce and an automated payment gateway, you will only
+need to take care of the bank reconciliation part as paid invoice will
+be automatically recorded in the right journal. You will use the second
+approach.
+
+Even if the first method is cleaner, Odoo support the second approach
+because some accountants are used to it (*QuickBooks* and *Peachtree*
+users).
+
+Option 1: Undeposited Funds
+===========================
+
+Configuration
+-------------
+
+On the Accounting module, go to :menuselection:`Configuration --> Journals --> Create`
+
+Create a Journal called 'Credit card payments' with the following data:
+
+-  **Journal Name**: Credit card
+-  **Default debit account**: Credit cards
+-  **Default credit account**: Credit cards
+
+Once it's done, don't forget to set the "Credit cards" account as "Allow
+Reconciliation".
+
+.. image:: ./media/credit01.png
+  :align: center
+
+From credit card payments to bank statements
+--------------------------------------------
+
+The first way to handle credit cards is to create a credit card journal.
+Thus, credit cards become a payment method in itself and you will record
+two transactions.
+
+Once you receive a customer credit card payment, go to the related
+invoice and click on Register Payment. Fill in the information about the
+payment:
+
+-  **Payment method**: Credit card
+
+-  **Memo**: write the invoice reference
+
+.. image:: ./media/credit02.png
+  :align: center
+
+This operation will produce the following journal entry:
+
++----------------------+-------------------+----------+----------+
+| Account              | Statement Match   | Debit    | Credit   |
++======================+===================+==========+==========+
+| Account Receivable   |                   |          | 100.00   |
++----------------------+-------------------+----------+----------+
+| Credit Cards         |                   | 100.00   |          |
++----------------------+-------------------+----------+----------+
+
+The invoice is marked as paid as soon as you record the credit card
+payment.
+
+Then, once you get the bank statements, you will match this statement
+with the credit card that is in the 'Credit card' account.
+
++----------------+-------------------+----------+----------+
+| Account        | Statement Match   | Debit    | Credit   |
++================+===================+==========+==========+
+| Credit cards   | X                 |          | 100.00   |
++----------------+-------------------+----------+----------+
+| Bank           |                   | 100.00   |          |
++----------------+-------------------+----------+----------+
+
+If you use this approach to manage credit cards payments, you get the
+list of credit cards payments that have not been cashed in the "Credit
+card" account (accessible, for example, from the general ledger).
+
+.. note::
+
+	Both methods will produce the same data in your accounting at the end of the
+	process. But, if you have credit cards that have not been cashed, this one
+	is cleaner because those credit cards have not been reported yet on your bank
+	account.
+
+Option 2: One journal entry only
+================================
+
+Configuration
+-------------
+
+There is nothing to configure if you plan to manage your credit cards
+using this method.
+
+From credit card payments to bank statements
+--------------------------------------------
+
+Once you receive a customer credit card payment, go to the related
+invoice and click on Register Payment. Fill in the information about the
+payment:
+
+-  **Payment method**: the bank that will be used for the deposit
+
+-  **Memo**: write the credit card transaction number
+
+.. image:: ./media/credit03.png
+  :align: center
+
+The invoice is marked as paid as soon as the credit card payment has
+been recorded. Once you receive the bank statements, you will do the
+matching with the statement and this actual payment (technically: point
+this payment and relate it to the statement line).
+
+With this approach, you will get the following journal entry in your
+books:
+
++----------------------+-------------------+----------+----------+
+| Account              | Statement Match   | Debit    | Credit   |
++======================+===================+==========+==========+
+| Account Receivable   | X                 |          | 100.00   |
++----------------------+-------------------+----------+----------+
+| Bank                 |                   | 100.00   |          |
++----------------------+-------------------+----------+----------+
+
+.. tip::
+
+	You may also record the payment directly without going on the customer
+	invoice, using the top menu :menuselection:`Sales --> Payments`. This method may be more
+	convenient if you have a lot of credit cards to record in a batch but you
+	will have to reconcile entries afterwards (matching payments with invoices).
+
+If you use this approach to manage received credit cards, you can use
+the report "Bank Reconciliation Report" to verify which credit cards
+have been received or paid by the bank (this report is available from
+the "More" option from the Accounting dashboard on the related bank
+account).
+
+.. image:: ./media/credit04.png
+  :align: center
+
+.. seealso::
+   
+   * :doc:`recording`
+   * :doc:`paypal`
+   * :doc:`cheques`
+   * :doc:`followup`
+
+.. rst-class:: text-muted
+
+| Written by Fabien Pinckaers (Odoo)
+| Proofread by Alexandre Vandermeersch (Odoo)