openerp-expert-accounting team mailing list archive

[Bogdan Stanciu <bogdanovidiu.stanciu@xxxxxxxxx>]

hello everyone,

I have the feeling that one small area of the closing process is not
well covered.

There is a account (reserve_account_id or
property_reserve_and_surplus_account) in the COA. Actually only a few
COA have it pre-configured, but one can configure it in the company
view. It seems that nothing really uses it, but it is there. the B/S
report wizard has it too (with a wrong domain - bug #780598) but again,
it does not seem to be used.

Now we use in Switzerland (not sure about all details, though) a YE
closing which consist in a few moves:

There is of course the BS closing/opening which transfers assets and
liabilities as needed (through acc 9100) which is covered by the
"Generate Opening Entries" wizard. we just need to set the centralising
opening/closing journal with acc 9100 dr cr and everything is there (I
suppose:-))

1) all sales (acc 3xxx) go to acc 9000  (closing)
2) all COS (acc 4xxx) go to acc 9000
thus 9000 we would have the gross margin
3) then overheads would go to 9001  (closing)
if the case the extraordinary results go also on 9001 dr-cr
4) 9000 would go into 9001 therefore we get the net margin
5) 9001 will eventually go into 2991 (current year P/L - Eqty)

6) at the opening 2991 would be emptied into 2990, accumulated P/L - Eqty.

I am kindly asking you for some feedback.

do you have similar entries in your country?
if yes, how do you deal with them?

i plan to make some kind of module of improvement. actually, if everyone
needs it, the "account" module could be ammended. if not, it should go
somehow under the localised devs, in my case l10_ch or even elsewhere.

i also have a few concrete questions:
- how would you write such entries? (1-6 above)
- the Swiss COA comes now configured with a opening period (00) and the
12 months (01 to 12). i feel that these entries should be done on Dec
31st, not jan 1st (of the next year). is this important? I had used a
COA with a closing period (13 - 31.12 to 31.12) but the reports did not
discriminate it from periods 01-12... any suggestion?

thank you very much!
Bogdan