[ADD] accounting: How to keep track of employee expenses?

https://docs.google.com/document/d/1-zKaAVrNiv6b-6pt7lzJRVBgJkpYXLUnLtc39GlAeC4/edit#heading=h.jx7u22vzbw7h

accounting/payables/misc/employee_expense.rst

@@ -1,3 +1,215 @@
-=====================================
-Expenses paid by employee's own money
-=====================================
+=======================================
+How to keep track of employee expenses?
+=======================================
+
+Employee expenses are charges incurred on behalf of the company. The
+company then reimburses these expenses to the employee. The receipts
+encountered most frequently are:
+
+- car travel, reimbursed per unit of distance (mile or kilometer),
+
+- subsistence expenses, reimbursed based on the bill,
+
+- other purchases, such as stationery and books, destined for the
+  company but carried out by the employee.
+
+Configuration
+=============
+
+To manage expenses, you need to install the **Expense Tracker**
+application from the Apps module.
+
+You will also need to install the **Sales Management** module in order to
+re-invoice your expenses to your customers.
+
+Once these applications are installed you can configure the different
+products that represent the types of expenses. To create the firsts
+products, go to the menu :menuselection:`Configuration --> Expenses Products` in the
+**Expenses** application.
+
+Some examples of products can be:
+
+1. **Travel (car)**
+
+   - Product Type: Service
+
+   - Invoicing Policy: Invoice based on time and material
+
+   - Expense Invoice Policy: At sales price
+
+   - Sale Price: 0.32
+
+   - Unit of Measure: Km or mile (you will need to enable the **Multiple
+     Unit of Measures** option from :menuselection:`Sales module --> Configuration`)
+
+.. image:: ./media/expense01.png
+  :align: center
+
+1. **Hotel**
+
+   -  Product Type: Service
+
+   -  Invoicing Policy: Invoice based on time and material
+
+   -  Expense Invoice Policy: At cost
+
+   -  Unit of Measure: Unit
+
+In these examples, the first product will be an expense we reimburse to
+the employee based on the number of km he did with his own car (e.g. to
+visit a customer): 0.32€ / km. The hotel is reimbursed based on the real
+cost of the hotel.
+
+Be sure that all these products have the checkbox **Can be expensed**
+checked and the invoicing policy set to **Invoice Based on time and
+material**. This invoicing policy means that, if the expense is related
+to a customer project/sale order, Odoo will re-invoice this expense to
+the customer.
+
+Odoo support two types of expenses:
+
+-  expenses paid by employee with their own money
+
+-  expenses paid with a company credit card
+
+The expenses workflow
+=====================
+
+Record a new expense
+--------------------
+
+Every employee of the company can register their expenses from 
+:menuselection:`Expenses application --> My Expenses`. The workflow for personal
+expenses work that way:
+
+1. an employee record his expense, and submit it to the manager
+
+2. the manager approve or refuse the expense
+
+3. the accountant post journal entries
+
+4. the company reimburse the employee expense (the employee is like a
+   vendor, with a payable account)
+
+5. if the expense is linked to an analytic account, the company can
+   reinvoice the customer
+
+For every expense, the employee should record at least:
+
+-  a description: that should include the reference of the ticket / bill
+
+-  a product: the expense type
+
+-  a price (e.g. hotel) or a quantity (e.g. reimburse km if travel with
+   his own car)
+
+Depending of the policy of the company, he might have to attach a scan
+or a photo of the expense. To do that, just a write a message in the
+bottom of the expense with the scan of the bill/ticket in attachment.
+
+.. image:: ./media/expense02.png
+  :align: center
+
+If the expense is linked to a customer project, you should not forget to
+set an analytic account, related to the customer project or sale order
+(you might have to activate analytic accounts in the accounting settings
+to get this feature).
+
+Once the expense is fully recorded, the employee has to click the button
+**Submit to Manager**. In some companies, employees should submit their
+expenses grouped at the end of the month, or at the end of a business
+trip.
+
+An employee can submit all his expenses in batch, using the Submit
+Expenses action from the list view of expenses, or the small icons in
+the list view.
+
+Validation by the manager
+-------------------------
+
+Managers should receive an email for every expense to be approved (the
+manager of an employee is defined on the employee form). They can use
+the menu **To Approve** to check all expenses that are waiting for
+validation.
+
+The manager can:
+
+- discuss on an expense to ask for more information (e.g., if a scan of
+  the bill is missing);
+
+- reject an expense;
+
+- approve an expense.
+
+Control by the accountant
+-------------------------
+
+Then, all expenses that have been validated by the manager should be
+posted by the accountant. When an expense is posted, the related journal
+entry is created and posted in your accounting.
+
+If the accountant wants to create only one journal entry for a batch of
+expenses, he can post expenses in batch from the list view of all
+expenses.
+
+Reinvoice expenses to customers
+-------------------------------
+
+If the expense was linked to an analytic account related to a sale
+order, the sale order has a new line related to the expense. This line
+is not invoiced to the customer yet and will be included in the next
+invoice that will be send to the customer (charge travel and
+accommodations on a customer project)
+
+To invoice the customer, just click on the invoice button on his sale
+order. (or it will be done automatically at the end of the week/month if
+you invoice all your orders in batch)
+
+
+.. todo::
+
+	tip
+	If you want to learn more; check the documentation page :doc: ../../../sale/invoicing/service/expense
+	`*How to re-invoice expenses to your customers* <https://docs.google.com/document/d/1_6VclRWfESHfvNPZI32q5ANFi2C7cCTwkLXpbGTz6B8/edit?usp=sharing>`__
+
+Reimburse the employee
+----------------------
+
+If the expense was paid with the employee's own money, the company
+should reimburse the employee. In such a case, the employee will appear
+in the aged payable balance until the company reimburse him his
+expenses.
+
+All you have to do is to create a payment to this employee for the
+amount due.
+
+Miscellaneous
+=============
+
+Expenses that are not reinvoiced to customers
+---------------------------------------------
+
+If some expenses should not be reinvoiced to customers, you have two
+options:
+
+1. if the decision to invoice or not is related to the product, change
+   the invoicing policy on the product:
+
+   - **based on time and material**: reinvoice the customer
+
+   - **based on sale orders**: do not reinvoice the customer
+
+2. if you have to make an exception for one invoice that should not be
+   reinvoiced to the customer, do not set the related analytic
+   account for this invoice.
+
+.. seealso::
+
+	* :doc:`forecast`
+
+	.. todo:: :doc: ../../../sale/invoicing/service/expense
+
+.. rst-class:: text-muted
+
+| Written by Fabien Pinckaers (Odoo)
+| Proofread by Geoffrey Bressan (Odoo)