[ADD] accounting: What are the main reports available ?

https://docs.google.com/document/d/1lMmsBWjoq3raT-2BJ5RvDQYQWV9M6Dn2cDjj66nTgKw/edit

accounting/others/reporting/main_reports.rst

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 ======================================
 What are the 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**
+-  **Chart of Account**
+-  **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:: media/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:: media/main_reports10.png  
+   :align: center
+
+Chart of account
+----------------
+
+A listing of all your accounts grouped by class.
+
+.. image:: media/main_reports08.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:: media/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:: media/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:: media/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:: media/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:: media/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:: media/main_reports04.png  
+   :align: center
+
+Bank Reconciliation
+-------------------
+
+.. image:: media/main_reports06.png  
+   :align: center