I am not so worried on the BS reporting (for the moment...) but I
think we are on the same line, meaning that when a payment is issued
before the invoice is created it is a prepayment and it should be
recorded in a different account from the general AR account (In China
at least and several other countries). This is currently not possible
with the current module which relies on the general AR account to do
so automatically
(in method _prepare_payment_move_line)
credit_line = {
'name': move_name,
'debit': 0.0,
'credit': amount,
* 'account_id': partner.property_account_receivable.id,*
'journal_id': journal.id,
'period_id': period.id,
'partner_id': partner.id,
'date': date,
'amount_currency': -amount_currency,
'currency_id': currency_id,
}
Eric CAUDAL
Eric Caudal
On 11/18/2013 07:31 PM, MG @Laposte wrote:
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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