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

accounting/others/configuration.rst

@@ -5,5 +5,4 @@ Configuration
 .. toctree::
    :titlesonly:
 
-   configuration/account_type
    configuration/fiscal_year

accounting/others/configuration/account_type.rst

@@ -1,84 +0,0 @@
-==================================================
-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

accounting/overview/getting_started.rst

@@ -6,3 +6,4 @@ Getting Started
    :titlesonly:
 
    getting_started/setup
+   getting_started/chart_of_accounts

accounting/overview/getting_started/chart_of_accounts.rst

@@ -0,0 +1,173 @@
+=================
+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`

accounting/payables/supplier_bills/assets.rst

@@ -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`

accounting/payables/supplier_bills/deferred_expenses.rst

@@ -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`

accounting/receivables/customer_invoices/deferred_revenues.rst

@@ -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>`_