c2c-oerpscenario team mailing list archive

[Borja López Soilán <borjalopezsoilan@xxxxxxxxx>]

> Cancelling invoices must lead to an additional move with 
> move_lines which revert the original move_lines.
> This and only this is the "normal" way which is accepted by 
> fiscal authorities (at least here in Austria)

On Spain it is assumed that digital accounting entries are constantly
being created and removed leaving gaps in their numeration. Anyway, at
the end of the year (after fiscal year closing), the accounting journal
must be printed with entries numbered sequentially. So, all the Spanish
accounting software I know* has a wizard to allow the renumbering of
entries on a given period.

  * Some examples of such wizards:
    ContaPlus: http://www.kami.es/pub/2009-09/renumeracion_asientos/facturaplus.png
    ClassicConta: http://www.kami.es/pub/2009-09/renumeracion_asientos/classicconta.png
    ContaSol: http://www.kami.es/pub/2009-09/renumeracion_asientos/contasol.png
    Primavera: http://www.kami.es/pub/2009-09/renumeracion_asientos/primavera.png

On the Spanish localization of OpenERP we had to create a wizard to
allow such renumbering, it was released as the account_renumber module
available on the extra-addons.

So, for Spain:
  - Deleting account_move/account_move_lines on a non-closed fiscal year is acceptable (and usual).
  - "update_posted" is always set to true.
  - On the fiscal year closing, the accounting entries are renumbered.

-- 
[trunk] account_cancel - naming issue
https://bugs.launchpad.net/bugs/659540
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Status in OpenObject Addons Modules: New

Bug description:
IMHO a serious accounting issue

./account.py:        'update_posted': fields.boolean('Allow Cancelling Entries', help="Check this box if you want to allow the cancellation the entries related to this journal or of the invoice related to this journal"),

what happens is that account_move and account_move_lines are deleted (not canceled).

http://www.iwp.or.at/Documents/GS-DV01.pdf (German) describes the basics of accounting and clearly states that
* 1.4 on page 7, that posted entries may not be altered in a way that the original posting can't be reproduced.

violating this principle might or will lead to the fact that the accounting can't be audited and will not be accepted by the fiscal authorities.
it will create gaps in ids as well as in name/ref fields and nobody will ever be able to reconstruct what happens as audittrail on account_move_line does not work (see other bug report) either

This should be clearly stated in the description.

Cancelling invoices must lead to an additional move with move_lines which revert the original move_lines. 
This and only this is the "normal" way which is accepted by fiscal authorities (at least here in Austria)