openerp-expert-accounting team mailing list archive

[Marco Marchiori <marcomarkiori@xxxxxxxxx>]

Just to give a theoretical answer to Frédéric

the main problem lies not in the opening entries but in the closing
procedure; my question was if there is a used closing procedure other
from the one written by the italian-spanish communities.

In Italy and in other coutries (e.g. Germany) accountants usually
- close all the income/expense accounts into a net income account,
with an entry recorded  FY-0
- close the net income account into an equity account, with an entry
recorded  FY-0
- close all the assets/liabilities account, with an entry recorded  FY-0
- open all the assets/liabilities account, with an entry recorded  FY-1

In Italy, for reason connected with the accounting tradition the first
of the entries I described above is particularly important.

So to use Openerp in Italy it's mandatory to have a closing procedure,
although we can be flexible in the practical application, for example
we could merge the 1 and 2 entries in one and so on...

Ciao

Marco





2012/6/9 Lorenzo Battistini <lorenzo.battistini@xxxxxxxxxxx>:
> On 06/08/2012 01:28 PM, Frédéric Clementi wrote:
>
>
> For my personal culture, what does this italian module do precisely?
>
>
> The main difference from the standard procedure is that it creates 4 journal
> entries:
>
> Profit & Loss
> Net profit & loss
> Closing balance sheet
> Opening balance sheet
>
> Substantially, it generates more detailed entries. We chosen it because
> Italian accountants are often wont to see these entries, but we will advise
> to use the default one, when possible.
>
> Returning to Laurie's question, I think that the close method of receivable
> accounts should be unreconciled, as loaded by default in the account module
> too.
>
> Regards
>
>
> Lorenzo Battistini
>
>
> _______________________________________________
> Mailing list: https://launchpad.net/~openerp-expert-accounting
> Post to     : openerp-expert-accounting@xxxxxxxxxxxxxxxxxxx
> Unsubscribe : https://launchpad.net/~openerp-expert-accounting
> More help   : https://help.launchpad.net/ListHelp
>