openerp-expert-accounting team mailing list archive

["Ferdinand @ Camptocamp" <659540@xxxxxxxxxxxxxxxxxx>]

now (March 23rd. 2011)  it's point 3.8. and page 5 
*********  quote ***********
Unveränderbarkeit
(20)
Eine Buchung darf nicht in einer Weise verändert werden, dass der ursprüngliche
Inhalt nicht mehr feststellbar ist. Daher sind spätere Veränderungen ausschließlich
so vorzunehmen, dass sowohl der ursprüngliche Inhalt als auch die Tatsache, dass
Veränderungen vorgenommen wurden, für einen sachverständigen Dritten in
angemessener Zeit nachvollziehbar sind. Ab dem technischen Buchungszeitpunkt
darf eine Buchung bei Verwendung der regulären Anwendungsfunktionalität nur
mehr über eine Stornobuchung rückgängig gemacht werden. Änderungen vor dem
technischen Buchungszeitpunkt sind hiervon nicht betroffen.
********* end quote ***********
I hope this is clear enough

Hence - account_move  with state "Posted" most not be modified.

my point is - we should distinguish between cancel and delete

cancel - must be done using reversal postings - and this  function is needed.
delete - must not be done/used. (especially not if partners are involved)
may be once the audit module works and traces deletion of account_move_lines it can be  considered as a technically valid option. (but not accounting)

the module name suggests that it cancels, but it deletes posted moves

I also acknowledge, that it might be desirable to alter some less
important fields in invoices, but this opens doors to fraud.

Because of this I also recommend to implement rules not to allow
deletion of attached invoices, pickings, sales order, purchase order
etc. once these are confirmed.

-- 
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)

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