openerp-expert-accounting team mailing list archive

["MG @Laposte" <michel.guenard@xxxxxxxxxxx>]

I don't fully understand the opinion stating that
/_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_/

AR/AP (accounts receivable/ accounts payable) must be used to record any 
transation with a partner. Their standard accounting balance is a debit 
for A/R and a credit for A/P. But when a transaction like a prepayment 
or a mere duplicate payment for instance occurs then the balance can be 
the opposite of the standard/expected one: a customer account can be a 
credit meaning that the customer has paid in advance of the issuance of 
an invoice.
The normal accounting workflow makes such balance appear on the Balance 
sheet on the riverse side (credit in our example). This is not an issue 
for most of the cases; but some specific national accounting regulation 
might impose a specific treatment. These national specifications should 
be precisely explained, as accounting reflects legal requirements.
Le 18/11/2013 07:57, Guewen Baconnier a écrit :
> Hi,
>
> On 11/16/2013 09:28 AM, Eric Caudal wrote:
> > 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".
>
> Not sure about that here... Frédéric's opinion is welcome :-)
>
> > I am thinking of adapting the sale_payment_method to make it dependent
> > on the account_prepayment and add a tickbox "Use prepayment accounts" in
> > payment method and automatic_payment method.
>
> I think that's not the correct way: you should rather create a third 
> module with 'auto_install' on "account_prepayment" and 
> "sale_payment_method", so when both are installed you get the tickbox 
> "Use prepayment accounts".



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