openerp-expert-accounting team mailing list archive

[marco marchiori <marcomarkiori@xxxxxxxxx>]

I think there is a bit of confusion between accounting and technical
requirements.
If I wrote my accounting manually on paper I would be required not to
modify without tracking my written entries.

Openerp allows me
- to avoid any modification/cancellation made in a journal (by default)
- to cancel or modify an entry by installing the account_cancel module
and by checking the option for the journals I want to enable.

By canceling an entry I turn a posted entry into a non-posted entry:
if I do so within the legal terms of posting or auditing I don't see
any sense in giving an accounting evidence of the change (e.g. in the
case I wrongly duplicated an invoice or wrote some non-sense).
I guess no auditor in Gemany nor in France nor in Italy would lose
time on tracking nonsensical bookings.
An IT auditor would instead be interested in finding out some
fraudolent use of that functionality.

In turn if I wanted to track any of the entries of my accounting
people in real-time I won't allow for those journals the cancel
functionality.
The only problem I honestly see in openerp is that it doesn't allow me
to record a credit note in the same journal I used to post the invoice
I want to adjust.

Anyway I don't see any 1.4 point in the german document you attached:
could you please specify the article or report the german proposition
to help my understanding?

Ciao

Marco



2011/11/2 Ferdinand @ Camptocamp <659540@xxxxxxxxxxxxxxxxxx>:
> @Fabien
> I am astonished that you downturn legal requirements.
>
> deleting posted account moves and move lines - regardless from where
> this is done - is illegal in most countries
>
>
> ** Changed in: openobject-addons
>       Status: Invalid => New
>
> --
> You received this bug notification because you are a member of OpenERP
> Accounting Experts, which is subscribed to the bug report.
> https://bugs.launchpad.net/bugs/659540
>
> Title:
>  [trunk] account_cancel - naming issue
>
> Status in OpenERP 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)
>
> To manage notifications about this bug go to:
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>
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