openerp-expert-accounting team mailing list archive

["Borja López Soilán (Pexego)" <borjals@xxxxxxxxx>]

Hi accounting experts.

I have a question for you: *It is really needed that the debit and 
credit are positive?*

(I posted the question on LP: 
https://answers.launchpad.net/openobject-addons/+question/123322; I will 
update it with the given answers)


Currently on the OpenERP accounting we have some constraints like this one:

_sql_constraints = [
       ...
       ('credit_debit2', 'CHECK (credit+debit>=0)', 'Wrong credit or 
debit value in model !'),
   ]

That 'credit_debit2' constraint is checking that the accounting entries 
are always positive. But the question is:

Is it really needed? Why shouldn't we use negative entries?

I mean, on Spain nothing prevents to use negative accounting entries, so 
a lot of accountants are used to do that on some specific cases, like 
some kinds of refunds (that also means that accounting programs usually 
allow the users to do it).

So, on paper, to cancel this sale invoice:

                       Debit      Credit
(430) Customers         118
(700) Sales                           100
(477) Taxes                            18


Some accountants would create accounting entries like this one if the 
invoice was just invalid (a cancel):

                       Debit      Credit
(430) Customers         -118
(700) Sales                          -100
(477) Taxes                           -18


Instead of this other option that would be used mostly when doing a real 
refund of the goods:

                        Debit      Credit
(7080) Refunds             100
(477) Taxes                 18
(430) Customers                        118


But currently on OpenERP the first option is not possible.

I think that the "allow negative values" should be an option per 
journal, so in countries requiring positive values this can be enforced, 
but on countries that allow negative moves this check can be disabled.

What do you think?

--
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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