Hi,
There is an aspect of OpenERP which seems to not very well implemented
while it is wildly spread in accounting practices: prepayment treatment.
In many countries (all?), prepayment accounts have to be different from
the AR/AP general account for the mere reason that they are on the other
side of the BS. This behavior is at least true in China, NZ, UK, AU and
probably in any anglo-saxon accounting countries.
We have created a simple module for this (
https://apps.openerp.com/apps/7.0/account_prepayment) to create a
separate property for AR and AP prepayments. In every implementation I
have in accounting, the prepayment strategy is a problem in standard
implementation that we can solve with this very simple module (my point
is that this module or similar should be actually a standard module).
In ecommerce sales strategy where payment is made on website, we can
rely on several modules such as sale_payment_method and
sale_automatic_workflow to automate the payment. Nevertheless, they rely
on the AR account to create the prepayment transaction which in my
opinion is not correct.
NB: This could probably be even more complex as for certain payment
method, account should "Uncleared Payments".
