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Message #00191
[SPAM] Re: [SPAM] Re: [SPAM] Re: Some interesting accounting improvement
Ferdinand Gassauer escribió:
- 'Close' all the accounts: Sum all the balances of all the accounts
(but the "6", "7", "8" and "9" accounts that already have been balanced)
in a single account move (without using a centralized counterpart). If
there are no errors in the accounting, the move should be balanced and
all the accounts should have a balance of 0 after this operation.
If you think about how the accounting was done by hand (with pen and
paper) this last move is indispensable if you want to assert that the
accounting has no errors.
And this is what we do when opening the next fiscal year:
- 'Open' all the accounts: Make a move, inverse to the closing one, to
restore the balance of the accounts.
But doesn't this mean that after closing a fy it's impossible to print the
years end balance of these accounts ??? - except one defines a method (a
special journal) not to add up the closing moves ???
For this a closing journal and an opening journal is needed.
Yep, that means that we have a little problem with the standard reports
of OpenERP after the fiscal year has been closed.
As you noticed they if I print a balance of a closed year, without
filtering by period, all the accounts will show "0".
On Spain (and Portugal, AFAIK) extra 'virtual' periods or months are
usually considered on accounting programs.
For example on Primavera (an ERP used on Portuguese speaking countries
and Spain), you have a month 13, month 14 and month 15 that you may use
for the regularizations and closing moves.
On OpenERP this means that we need three special periods per fiscal year
(we don't need a closing journal nor an opening journal though): one for
the P&L regularizations (dated 31/12), one for the closing move (31/12),
and one for the opening move (01/01).
/Actually, if you take a look onto the l10n_ES_pyme_custom module of
the spanish localization (that preconfigures OpenERP for a spanish
company), you will see that for 2009 these periods are created: A09,
1T09, 2T09, 3T09, 4T09, PG09, C09; where A09 is used for the opening
move (of the 2008 closing), PG09 is for the P&L regularizations and
C09 is for the closing move./
The only problem here is that some of the OpenERP wizards/reports like
the "Chart of Accounts" one, don't let the user filter by period, so:
* _All the accounting reports should let the user filter by period._
*Notice this:* One account with debit "3000" and credit "1000" (balance
2000) will be closed with a debit "0" credit "2000" entry, and will be
reopened on the next year with debit "2000" credit "0". _Currently
OpenERP always shows the cumulative debit/credit from the beginning of
the times, so it will display debit "5000" and credit "3000" instead of
the expected D "2000" C "0" :(_
it's easy to implement this in my module (and I will do soon)
Thank you for the clarification
Yep, having a table with accumulated totals per period makes it easier
to solve this glitch. We just would need to 'reset' the accumulated
totals on the first period of the year.
As I said in Austria it's not a requirement to create these moves it is
sufficient that closing balance and opening balance are identical.
You can do it but it's not a legal requirement.
The problem is in OpenERP - the closing and opening moves are part of a
"period" which IMHO must be kept clean.
here all printed output shows at least the following columns
account name * balance carried forward * debit * credit * balance
whereas debit * credit * balance are the accumulated values for the requested
periods of the fy.
IMHO in OpenERP it's sort a bit difficult to calculate the balance carried
forward.
If all the OpenERP wizards/reports allow to filter by periods we
wouldn't have a problem here: You would just select the opening + normal
periods of the fiscal year you want to review, ignoring the P&L and
closing periods.
Exactly !!
...
Did you look at my demo?
...
good to hear that I am not alone :-(
...
That's exactly what I am proposing (for a long time already)
...
the module is available at request as I am not sure yet if it is bug free as
it must correctly handle current OpenERP's financial closing moves.
Exactly
we have implemented such sums already for very large companies and it works
perfectly
Seems like I found a soulmate :)
I tried your demo, but, where can I take a look at the code?
You may want to look at the end of this page
http://www.chricar.at/ChriCar/PartnerDayLayout.html
We will take a look this afternoon. Thanks.
--
Borja López Soilán
borjals@xxxxxxxxx
Pexego Sistemas Informáticos S.L.
Avenida de Magoi 66 - 27002 Lugo (España)
Tel./Fax 982801517
http://www.pexego.es
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