[CHG] add functional doc TOC

move accounting memento to a sub-document

_static/accounts.js

@@ -137,6 +137,7 @@
 
     document.addEventListener('DOMContentLoaded', function () {
         var target = document.querySelector('.accounts-table');
+        if (!target) { return; }
         function render(current) {
             React.render(
                 React.createElement(AccountsTable, {current: current}),

_static/chart-of-accounts.js

@@ -134,8 +134,10 @@
     });
 
     document.addEventListener('DOMContentLoaded', function () {
-        var chart = document.getElementById('chart-of-accounts'),
+        var chart = document.getElementById('chart-of-accounts');
-            controls = document.createElement('div');
+        if (!chart) { return; }
+
+        var controls = document.createElement('div');
         controls.setAttribute('id', 'chart-controls');
         chart.insertBefore(controls, chart.lastElementChild);
 

_static/entries.js

@@ -11,8 +11,10 @@
             document.querySelector('.journal-entries'));
     });
     document.addEventListener('DOMContentLoaded', function () {
-        var entries_node = document.getElementById('journal-entries'),
+        var entries_node = document.getElementById('journal-entries');
-            controls = document.createElement('div');
+        if (!entries_node) { return; }
+
+        var controls = document.createElement('div');
         controls.setAttribute('id', 'entries-control');
         entries_node.insertBefore(controls, entries_node.lastElementChild);
 

_static/reconciliation.js

@@ -1,5 +1,8 @@
 (function () {
     document.addEventListener('DOMContentLoaded', function () {
+        var $rec = $('#reconciliation .reconciliation-example');
+        if (!$rec.length) { return; }
+
         var state = 0;
         var operations = [
             function reconcile2() {
@@ -17,7 +20,6 @@
                 return 0;
             }
         ];
-        var $rec = $('#reconciliation .reconciliation-example');
         var $buttons = $('<div class="buttons">').on('click', 'button', function () {
             this.disabled = true;
             state = operations[state]();
@@ -67,4 +69,3 @@
         }
     });
 })();
-

accounting.rst

@@ -0,0 +1,248 @@
+:classes: stripe
+
+====================================
+Accounting Memento For Entrepreneurs
+====================================
+
+.. h:div:: intro-list
+
+   .. rst-class:: intro-p-l
+
+   The **Profit and Loss** (P&L) report shows the performance of the company
+   over a specific period (usually the current year).
+
+   * .. rst-class:: intro-gross-profit
+
+     The **Gross Profit** equals the revenues from sales minus the cost of
+     goods sold.
+
+   * .. rst-class:: intro-opex
+
+     **Operating Expenses** (OPEX) include administration, sales and R&D
+     salaries as well as rent and utilities, miscellaneous costs, insurances,
+     … anything beyond the costs of products sold.
+
+   .. rst-class:: intro-balance
+
+   The **Balance Sheet** is a snapshot of the company's finances at a specific
+   date (as opposed to the Profit and Loss which is an analysis over a period)
+
+   * .. rst-class:: intro-assets
+
+     **Assets** represent the company's wealth, things it owns. Fixed assets
+     includes building and offices, current assets include bank accounts and
+     cash. A client owing money is an asset. An employee is not an asset.
+
+   * .. rst-class:: intro-liabilities
+
+     **Liabilities** are obligations from past events that the company will
+     have to pay in the future (utility bills, debts, unpaid suppliers).
+
+   * .. rst-class:: intro-equity
+
+     **Equity** is the amount of the funds contributed by the owners (founders
+     or shareholders) plus previously retained earnings (or losses).
+
+     .. rst-class:: intro-retained
+
+     Each year, net profits (or losses) are reported to retained earnings.
+
+.. h:div:: force-right accounts-table
+
+   .. placeholder
+
+What is owned (an asset) has been financed through debts to reimburse
+(liabilities) or equity (profits, capital).
+
+A difference is made between buying an assets (e.g. a building) and expenses
+(e.g. fuel). Assets have an intrinsic value over time, versus expenses having
+value in them being consumed for the company to "work".
+
+
+.. rst-class:: force-right
+
+.. highlights:: Assets = Liabilities + Equity
+
+Chart of Accounts
+=================
+
+The **chart of accounts** lists all the accounts, whether they are balance
+sheet accounts or P&L accounts. Every financial transaction (e.g. a payment, an
+invoice) impacts accounts by moving value from one account (credit) to an other
+account (debit).
+
+.. h:div:: force-right
+
+   .. highlights:: Balance = Debit - Credit
+
+   .. h:div:: chart-of-accounts
+
+      .. placeholder
+
+
+Journal Entries
+===============
+
+Every financial document of the company (e.g. an invoice, a bank statement, a
+pay slip, a capital increase contract) is recorded as a journal entry,
+impacting several accounts.
+
+For a journal entry to be *balanced*, the sum of all its debits must be equal
+to the sum of all its credits.
+
+.. h:div:: force-right journal-entries
+
+   examples of accounting entries for various transactions. Example:
+
+   Example 1: Customer Invoice:
+
+   Explanation:
+
+     - You generate a revenue of $1,000
+     - You have a tax to pay of $90
+     - The customer owes $1,090
+
+   Configuration:
+
+     - Income: defined on the product, or the product category
+     - Account Receivable: defined on the customer
+     - Tax: defined on the tax set on the invoice line
+
+     The fiscal position used on the invoice may have a rule that
+     replaces the Income Account or the tax defined on the product by another
+     one.
+
+   Example 2: Customer Payment:
+
+   Explanation:
+
+     - Your customer owes $1,090 less
+     - Your receive $1,090 on your bank account
+
+   Configuration:
+
+     - Bank Account: defined on the related bank journal
+     - Account Receivable: defined on the customer
+
+.. _accounting/reconciliation:
+
+Reconciliation
+==============
+
+Reconciliation is the process of linking journal items of a specific account,
+matching credits and debits.
+
+Its primary purpose is to link payments to their related invoices in order to
+mark invoices that are paid and clear the customer statement. This is done by
+doing a reconciliation on the *Accounts Receivable* account.
+
+An invoice is marked as paid when its Accounts Receivable journal items are
+reconciled with the related payment journal items.
+
+Reconciliation is performed automatically by the system when:
+
+* the payment is registered directly on the invoice
+* the links between the payments and the invoices are detected at the bank
+  matching process
+
+
+.. rst-class:: force-right reconciliation-example
+
+Customer Statement Example
+--------------------------
+
+.. rst-class:: table-condensed d-c-table
+
++-------------------------+-------------------------+-------------------------+
+|Accounts Receivable      |Debit                    |Credit                   |
++=========================+=========================+=========================+
+|Invoice 1                |100                      |                         |
++-------------------------+-------------------------+-------------------------+
+|Payment 1.1              |                         |70                       |
++-------------------------+-------------------------+-------------------------+
+|Invoice 2                |65                       |                         |
++-------------------------+-------------------------+-------------------------+
+|Payment 1.2              |                         |30                       |
++-------------------------+-------------------------+-------------------------+
+|Payment 2                |                         |65                       |
++-------------------------+-------------------------+-------------------------+
+|Invoice 3                |50                       |                         |
++-------------------------+-------------------------+-------------------------+
+|                         |                         |                         |
++-------------------------+-------------------------+-------------------------+
+|Total To Pay             |50                       |                         |
++-------------------------+-------------------------+-------------------------+
+
+
+Bank Reconciliation
+===================
+
+Bank reconciliation is the matching of bank statement lines (provided by your
+bank) with transactions recorded internally (payments to suppliers or from
+customers). For each line in a bank statement, it can be:
+
+matched with a previously recorded payment:
+  a payment is registered when a check is received from a customer, then
+  matched when checking the bank statement
+recorded as a new payment:
+  the payment's journal entry is created and :ref:`reconciled
+  <accounting/reconciliation>` with the related invoice when processing the
+  bank statement
+recorded as another transaction:
+  bank transfer, direct charge, etc.
+
+Odoo should automatically reconcile most transactions, only a few of them
+should need manual review. When the bank reconciliation process is finished,
+the balance on the bank account in Odoo should match the bank statement's
+balance.
+
+.. rst-class:: checks-handling
+
+Checks Handling
+===============
+
+There are two approaches to manage checks and internal wire transfer:
+
+* Two journal entries and a reconciliation
+* One journal entry and a bank reconciliation
+
+.. h:div:: force-right
+
+   The first journal entry is created by registering the payment on the
+   invoice. The second one is created when registering the bank statement.
+
+   .. rst-class:: table-condensed d-c-table
+
+   +-------------------------+--------------+------------+---------------+
+   |Account                  |Debit         |Credit      |Reconciliation |
+   +=========================+==============+============+===============+
+   |Account Receivable       |              |100         |Invoice ABC    |
+   +-------------------------+--------------+------------+---------------+
+   |Undeposited funds        |100           |            |Check 0123     |
+   +-------------------------+--------------+------------+---------------+
+
+   .. rst-class:: table-condensed d-c-table
+
+   +-------------------------+--------------+------------+---------------+
+   |Account                  |Debit         |Credit      |Reconciliation |
+   +=========================+==============+============+===============+
+   |Undeposited funds        |              |100         |Check 0123     |
+   +-------------------------+--------------+------------+---------------+
+   |Bank                     |100           |            |               |
+   +-------------------------+--------------+------------+---------------+
+
+.. h:div:: force-right
+
+   A journal entry is created by registering the payment on the invoice. When
+   reconciling the bank statement, the statement line is linked to the
+   existing journal entry.
+
+   .. rst-class:: table-condensed d-c-table
+
+   +-------------------------+--------------+------------+---------------+---------------+
+   |Account                  |Debit         |Credit      |Reconciliation |Bank Statement |
+   +=========================+==============+============+===============+===============+
+   |Account Receivable       |              |100         |Invoice ABC    |               |
+   +-------------------------+--------------+------------+---------------+---------------+
+   |Bank                     |100           |            |               |Statement XYZ  |
+   +-------------------------+--------------+------------+---------------+---------------+

conf.py

@@ -46,7 +46,7 @@ source_suffix = '.rst'
 master_doc = 'index'
 
 # General information about the project.
-project = u'Understanding Accounting For Entrepreneurs'
+project = u'Odoo Functional'
 copyright = u'2015, Odoo S.A.'
 
 # The version info for the project you're documenting, acts as replacement for

index.rst

@@ -1,248 +1,10 @@
-:classes: stripe
+====================
+Functional Mementoes
+====================
 
-====================================
+.. rst-class:: index-tree
-Accounting Memento For Entrepreneurs
-====================================
 
-.. h:div:: intro-list
+.. toctree::
+    :maxdepth: 2
 
-   .. rst-class:: intro-p-l
+    accounting
-
-   The **Profit and Loss** (P&L) report shows the performance of the company
-   over a specific period (usually the current year).
-
-   * .. rst-class:: intro-gross-profit
-
-     The **Gross Profit** equals the revenues from sales minus the cost of
-     goods sold.
-
-   * .. rst-class:: intro-opex
-
-     **Operating Expenses** (OPEX) include administration, sales and R&D
-     salaries as well as rent and utilities, miscellaneous costs, insurances,
-     … anything beyond the costs of products sold.
-
-   .. rst-class:: intro-balance
-
-   The **Balance Sheet** is a snapshot of the company's finances at a specific
-   date (as opposed to the Profit and Loss which is an analysis over a period)
-
-   * .. rst-class:: intro-assets
-
-     **Assets** represent the company's wealth, things it owns. Fixed assets
-     includes building and offices, current assets include bank accounts and
-     cash. A client owing money is an asset. An employee is not an asset.
-
-   * .. rst-class:: intro-liabilities
-
-     **Liabilities** are obligations from past events that the company will
-     have to pay in the future (utility bills, debts, unpaid suppliers).
-
-   * .. rst-class:: intro-equity
-
-     **Equity** is the amount of the funds contributed by the owners (founders
-     or shareholders) plus previously retained earnings (or losses).
-
-     .. rst-class:: intro-retained
-
-     Each year, net profits (or losses) are reported to retained earnings.
-
-.. h:div:: force-right accounts-table
-
-   .. placeholder
-
-What is owned (an asset) has been financed through debts to reimburse
-(liabilities) or equity (profits, capital).
-
-A difference is made between buying an assets (e.g. a building) and expenses
-(e.g. fuel). Assets have an intrinsic value over time, versus expenses having
-value in them being consumed for the company to "work".
-
-
-.. rst-class:: force-right
-
-.. highlights:: Assets = Liabilities + Equity
-
-Chart of Accounts
-=================
-
-The **chart of accounts** lists all the accounts, whether they are balance
-sheet accounts or P&L accounts. Every financial transaction (e.g. a payment, an
-invoice) impacts accounts by moving value from one account (credit) to an other
-account (debit).
-
-.. h:div:: force-right
-
-   .. highlights:: Balance = Debit - Credit
-
-   .. h:div:: chart-of-accounts
-
-      .. placeholder
-
-
-Journal Entries
-===============
-
-Every financial document of the company (e.g. an invoice, a bank statement, a
-pay slip, a capital increase contract) is recorded as a journal entry,
-impacting several accounts.
-
-For a journal entry to be *balanced*, the sum of all its debits must be equal
-to the sum of all its credits.
-
-.. h:div:: force-right journal-entries
-
-   examples of accounting entries for various transactions. Example:
-
-   Example 1: Customer Invoice:
-
-   Explanation:
-
-     - You generate a revenue of $1,000
-     - You have a tax to pay of $90
-     - The customer owes $1,090
-
-   Configuration:
-
-     - Income: defined on the product, or the product category
-     - Account Receivable: defined on the customer
-     - Tax: defined on the tax set on the invoice line
-
-     The fiscal position used on the invoice may have a rule that
-     replaces the Income Account or the tax defined on the product by another
-     one.
-
-   Example 2: Customer Payment:
-
-   Explanation:
-
-     - Your customer owes $1,090 less
-     - Your receive $1,090 on your bank account
-
-   Configuration:
-
-     - Bank Account: defined on the related bank journal
-     - Account Receivable: defined on the customer
-
-.. _accounting/reconciliation:
-
-Reconciliation
-==============
-
-Reconciliation is the process of linking journal items of a specific account,
-matching credits and debits.
-
-Its primary purpose is to link payments to their related invoices in order to
-mark invoices that are paid and clear the customer statement. This is done by
-doing a reconciliation on the *Accounts Receivable* account.
-
-An invoice is marked as paid when its Accounts Receivable journal items are
-reconciled with the related payment journal items.
-
-Reconciliation is performed automatically by the system when:
-
-* the payment is registered directly on the invoice
-* the links between the payments and the invoices are detected at the bank
-  matching process
-
-
-.. rst-class:: force-right reconciliation-example
-
-Customer Statement Example
---------------------------
-
-.. rst-class:: table-condensed d-c-table
-
-+-------------------------+-------------------------+-------------------------+
-|Accounts Receivable      |Debit                    |Credit                   |
-+=========================+=========================+=========================+
-|Invoice 1                |100                      |                         |
-+-------------------------+-------------------------+-------------------------+
-|Payment 1.1              |                         |70                       |
-+-------------------------+-------------------------+-------------------------+
-|Invoice 2                |65                       |                         |
-+-------------------------+-------------------------+-------------------------+
-|Payment 1.2              |                         |30                       |
-+-------------------------+-------------------------+-------------------------+
-|Payment 2                |                         |65                       |
-+-------------------------+-------------------------+-------------------------+
-|Invoice 3                |50                       |                         |
-+-------------------------+-------------------------+-------------------------+
-|                         |                         |                         |
-+-------------------------+-------------------------+-------------------------+
-|Total To Pay             |50                       |                         |
-+-------------------------+-------------------------+-------------------------+
-
-
-Bank Reconciliation
-===================
-
-Bank reconciliation is the matching of bank statement lines (provided by your
-bank) with transactions recorded internally (payments to suppliers or from
-customers). For each line in a bank statement, it can be:
-
-matched with a previously recorded payment:
-  a payment is registered when a check is received from a customer, then
-  matched when checking the bank statement
-recorded as a new payment:
-  the payment's journal entry is created and :ref:`reconciled
-  <accounting/reconciliation>` with the related invoice when processing the
-  bank statement
-recorded as another transaction:
-  bank transfer, direct charge, etc.
-
-Odoo should automatically reconcile most transactions, only a few of them
-should need manual review. When the bank reconciliation process is finished,
-the balance on the bank account in Odoo should match the bank statement's
-balance.
-
-.. rst-class:: checks-handling
-
-Checks Handling
-===============
-
-There are two approaches to manage checks and internal wire transfer:
-
-* Two journal entries and a reconciliation
-* One journal entry and a bank reconciliation
-
-.. h:div:: force-right
-
-   The first journal entry is created by registering the payment on the
-   invoice. The second one is created when registering the bank statement.
-
-   .. rst-class:: table-condensed d-c-table
-
-   +-------------------------+--------------+------------+---------------+
-   |Account                  |Debit         |Credit      |Reconciliation |
-   +=========================+==============+============+===============+
-   |Account Receivable       |              |100         |Invoice ABC    |
-   +-------------------------+--------------+------------+---------------+
-   |Undeposited funds        |100           |            |Check 0123     |
-   +-------------------------+--------------+------------+---------------+
-
-   .. rst-class:: table-condensed d-c-table
-
-   +-------------------------+--------------+------------+---------------+
-   |Account                  |Debit         |Credit      |Reconciliation |
-   +=========================+==============+============+===============+
-   |Undeposited funds        |              |100         |Check 0123     |
-   +-------------------------+--------------+------------+---------------+
-   |Bank                     |100           |            |               |
-   +-------------------------+--------------+------------+---------------+
-
-.. h:div:: force-right
-
-   A journal entry is created by registering the payment on the invoice. When
-   reconciling the bank statement, the statement line is linked to the
-   existing journal entry.
-
-   .. rst-class:: table-condensed d-c-table
-
-   +-------------------------+--------------+------------+---------------+---------------+
-   |Account                  |Debit         |Credit      |Reconciliation |Bank Statement |
-   +=========================+==============+============+===============+===============+
-   |Account Receivable       |              |100         |Invoice ABC    |               |
-   +-------------------------+--------------+------------+---------------+---------------+
-   |Bank                     |100           |            |               |Statement XYZ  |
-   +-------------------------+--------------+------------+---------------+---------------+