[ADD] accounting: How to close a fiscal year in Odoo.

https://docs.google.com/document/d/1kjz3QjbJqrA8lJGv3WhR8HudOTlWuisjCL3aunYi-Zg/edit

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.

accounting/others/adviser/fiscalyear.rst~

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+=====================================================
+How to do a year end in Odoo? (close a fiscal year)
+=====================================================