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[ADD] accounting: add a new documentation about Chart of Accounts

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Jonathan Castillo (jcs) 2020-02-06 15:28:48 +01:00 committed by Antoine Vandevenne (anv)
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accounting/others/configuration.rst
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.. toctree::
:titlesonly:
configuration/account_type
configuration/fiscal_year

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accounting/others/configuration/account_type.rst
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==================================================
What is an account type and how do I configure it?
==================================================
What is an account type ?
==========================
An account type is a name or code given to an account that indicates the
account's purpose.
In Odoo, Account Types are used for information purpose, to generate
country-specific legal reports, set the rules to close a fiscal year and
generate opening entries.
Basically Account types categorize general account with some specific
category according to its behaviour or purpose.
Which are the account types in Odoo ?
=====================================
Odoo covers all accounting types. Therefore, you cannot create new
account types. Just pick the one related to your account.
+-----------------------------+
| **List of account types** |
+=============================+
| Receivable |
+-----------------------------+
| Payable |
+-----------------------------+
| Bank and Cash |
+-----------------------------+
| Current Assets |
+-----------------------------+
| Non-current Assets |
+-----------------------------+
| Prepayments |
+-----------------------------+
| Fixed Assets |
+-----------------------------+
| Current Liabilities |
+-----------------------------+
| Non-current Liabilities |
+-----------------------------+
| Equity |
+-----------------------------+
| Current Year Earnings |
+-----------------------------+
| Other Income |
+-----------------------------+
| Income |
+-----------------------------+
| Depreciation |
+-----------------------------+
| Expenses |
+-----------------------------+
| Direct Costs |
+-----------------------------+
How do I configure my accounts?
===============================
Account types are automatically created when installing a chart of
account. By default, Odoo provides a lot of chart of accounts, just
install the one related to your country.
It will install generic accounts. But if it does not cover all your
cases, you can create your own accounts too.
.. note::
If you are a Saas User, your country chart of account is automatically installed.
To create a new accounts, go to the Accounting application. Open the
menu :menuselection:`Adviser --> Chart of Accounts`, the click on the
**Create** button.
.. image:: ./media/type01.png
:align: center
.. demo:fields:: account.action_account_form
.. demo:action:: account.action_account_form
View *Create Account* in our Online Demonstration

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accounting/overview/getting_started.rst
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:titlesonly:
getting_started/setup
getting_started/chart_of_accounts

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accounting/overview/getting_started/chart_of_accounts.rst Normal file
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=================
Chart of Accounts
=================
The **Chart of Accounts (COA)** is the list of all the accounts used to record financial
transactions in the general ledger of an organization.
The accounts are usually listed in the order of appearance in the financial reports. Most of the
time, they are listed as follows :
- Balance Sheet accounts
* Assets
* Liabilities
* Equity
- Profit & Loss
* Income
* Expense
When browsing your Chart of Accounts, you can filter the accounts by number, in the left column, and
also group them by Account Type.
.. image:: media/chart_of_accounts01.png
:align: center
:alt: Group the accounts by type in Odoo Accounting
Configuration of an Account
===========================
The country you select at the creation of your database (or additional company on your database)
determines which **Fiscal Localization Package** is installed by default. This package includes a
standard Chart of Accounts already configured according to the country's regulations. You can use
it directly or set it according to your company's needs.
.. warning::
It is not possible to modify the **Fiscal Localization** of a company once a Journal Entry has
been posted.
To create a new account, go to :menuselection:`Accounting --> Configuration --> Chart of Accounts`,
click on *Create*, and fill out the form.
Code and Name
-------------
Each account is identified by its **Code** and **Name**, which also indicates the account's purpose.
Type
----
Configuring correctly the **Account Type** is critical as it serves multiple purposes:
- Information on the account's purpose and behavior
- Generate country-specific legal and financial reports
- Set the rules to close a fiscal year
- Generate opening entries
To configure an account type, open the **Type** field's drop-down selector and select the right
type among the following list:
+---------------+--------------+-------------------------+
| Report | Category | Account Types |
+===============+==============+=========================+
| Balance Sheet | Assets | Receivable |
| | +-------------------------+
| | | Bank and Cash |
| | +-------------------------+
| | | Current Assets |
| | +-------------------------+
| | | Non-current Assets |
| | +-------------------------+
| | | Prepayments |
| | +-------------------------+
| | | Fixed Assets |
| +--------------+-------------------------+
| | Liabilities | Payable |
| | +-------------------------+
| | | Credit Card |
| | +-------------------------+
| | | Current Liabilities |
| | +-------------------------+
| | | Non-current Liabilities |
| +--------------+-------------------------+
| | Equity | Equity |
| | +-------------------------+
| | | Current Year Earnings |
+---------------+--------------+-------------------------+
| Profit & Loss | Income | Income |
| | +-------------------------+
| | | Other Income |
| +--------------+-------------------------+
| | Expense | Expense |
| | +-------------------------+
| | | Depreciation |
| | +-------------------------+
| | | Cost of Revenue |
+---------------+--------------+-------------------------+
|Other | Other | Off-Balance Sheet |
+---------------+--------------+-------------------------+
Assets, Deferred Expenses, and Deferred Revenues Automation
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Some Account Types display a new field **to automate** the creation of :ref:`Assets
<assets-automation>` entries, :ref:`Deferred Expenses <deferred-expenses-automation>` entries,
and :ref:`Deferred Revenues <deferred-revenues-automation>` entries.
You have three choices for the **Automation** field:
#. **No:** this is the default value. Nothing happens.
#. **Create in draft:** whenever a transaction is posted on the account, a draft entry is created,
but not validated. You must first fill out the corresponding form.
#. **Create and validate:** you must also select a Model. Whenever a transaction is posted on the
account, an entry is created and immediately validated.
.. note::
Please refer to the related documentation for more information.
Default Taxes
-------------
Select a **default tax** that will be applied when this account is chosen for a product sale or
purchase.
Tags
----
Some accounting reports require **tags** to be set on the relevant accounts. By default, you can
choose among the tags that are used by the *Cash Flow Statement*.
Account Groups
--------------
**Account Groups** are useful to list multiple accounts as *sub-accounts* of a bigger account and
thus consolidate reports such as the **Trial Balance**.
To create a new Account Group, open the account you want to configure as sub-account, click on the
*Group* drop-down selector, select *Create and Edit...*, fill out the form, and save. Next,
set all the sub-accounts with the right Account Group.
To display your **Trial Balance** report with your Account Groups, go to :menuselection:`Accounting
--> Reporting --> Trial Balance`, then open the *Options* menu and select **Hierarchy and
Subtotals**.
.. image:: media/chart_of_accounts02.png
:align: center
:alt: Account Groups in the Trial Balance in Odoo Accounting
Allow Reconciliation
--------------------
Some accounts, such as accounts made to record the transactions of a payment method, can be used for
the reconciliation of journal entries.
For example, an invoice paid with a credit card can be *marked as paid* if reconciled with the
payment. Therefore, the account used to record credit card payments needs to be configured as
*allowing reconciliation*.
To do so, check the **Allow Reconciliation** box and save.
Deprecated
----------
It is not possible to delete an account once a transaction has been recorded on it. You can make
them unusable by using the **Deprecated** feature.
To do so, check the **Deprecated** box and save.
.. seealso::
* :doc:`../../payables/supplier_bills/assets`
* :doc:`../../payables/supplier_bills/deferred_expenses`
* :doc:`../../receivables/customer_invoices/deferred_revenues`

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accounting/payables/supplier_bills/assets.rst
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@ -251,4 +251,4 @@ You have three choices for the **Automate Assets** field:
fully automate its purchase. (see: :ref:`product-assets-account`).
.. seealso::
* :doc:`../../others/configuration/account_type`
* :doc:`../../overview/getting_started/chart_of_accounts`

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accounting/payables/supplier_bills/deferred_expenses.rst
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@ -164,6 +164,8 @@ model button fills out the form according to that model.
:align: center
:alt: Deferred Expense model button in Odoo Accounting
.. _deferred-expenses-automation:
Automate the Deferred Expenses
==============================
@ -190,4 +192,4 @@ You have three choices for the **Automate Deferred Expense** field:
products`_).
.. seealso::
* :doc:`../../others/configuration/account_type`
* :doc:`../../overview/getting_started/chart_of_accounts`

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accounting/receivables/customer_invoices/deferred_revenues.rst
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@ -164,6 +164,8 @@ model button fills out the form according to that model.
:align: center
:alt: Deferred Revenue model button in Odoo Accounting
.. _deferred-revenues-automation:
Automate the Deferred Revenues
==============================
@ -189,5 +191,5 @@ You have three choices for the **Automate Deferred Revenue** field:
automate its sale. (see: `Choose a different Income Account for specific products`_).
.. seealso::
* :doc:`../../others/configuration/account_type`
* :doc:`../../overview/getting_started/chart_of_accounts`
* `Odoo Academy: Deferred Revenues (Recognition) <https://www.odoo.com/r/EWO>`_