206 lines
6.8 KiB
ReStructuredText
206 lines
6.8 KiB
ReStructuredText
.. _model-account.account:
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Account
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=======
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In Tryton the *Account* concept is used to represent the different accounts
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that make up the `Company's <company:model-company.company>` chart of accounts.
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These accounts are commonly organised into a structure, with each account
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having a single parent and zero or more sub accounts.
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The balance of an account is made up from all the credits and debits into
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the account and its sub accounts.
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These values are in the company's
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`Currency <currency:model-currency.currency>`, but a second currency can be
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used on accounts that record transactions that happen in a different currency.
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Each account has an `Account Type <model-account.account.type>` which
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defines some additional properties of the account.
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A second type can be specified for accounts whose type depends on whether they
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have a credit or debit balance.
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Only accounts that are not closed can be used as a source or destination for
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`Account Moves <model-account.move>`.
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Tryton will only try and reconcile
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`Account Move Lines <model-account.move.line>` in accounts that are correctly
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marked when `Reconciling <wizard-account.reconcile>` accounts.
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In Tryton a *deferral* account is any account that appears on a company's
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balance sheet, or is not shown on any reports.
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The amounts in these accounts are carried forward to subsequent
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`Fiscal Years <model-account.fiscalyear>`, and are stored using the
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`Account Deferral <model-account.account.deferral>` concept.
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.. seealso::
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A list of the accounts is available via the main menu item:
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|Financial --> Configuration --> General Account --> Accounts|__
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.. |Financial --> Configuration --> General Account --> Accounts| replace:: :menuselection:`Financial --> Configuration --> General Account --> Accounts`
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__ https://demo.tryton.org/model/account.account
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Accounts can be created from
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`Account Templates <model-account.account.template>`.
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Wizards
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-------
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.. _wizard-account.open_chart:
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Open Chart of Accounts
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^^^^^^^^^^^^^^^^^^^^^^
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This wizard opens the company's chart of accounts.
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.. seealso::
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The chart of accounts can be opened using the main menu item:
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:menuselection:`Financial --> Charts --> Open Chart of Accounts`
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.. _model-account.account.type:
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Account Type
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============
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The *Account Type* concept defines the structure of the
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`Company's <company:model-company.company>` accounting reports.
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It defines whether the account type appears on the balance sheet or income
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statement, and has a set of properties that indicate what any
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`Accounts <model-account.account>` of this type can be used for.
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When used as the balance sheet or income statement the amount shown for the
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account type includes the amounts from all the accounts of that type and
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includes the amounts from all of its children.
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The amounts from accounts that also have a debit type are only ever included
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in either the account's type, or its debit type, depending on whether the
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accounts balance is in credit, or debit, respectively.
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.. seealso::
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The list of account types can be found by opening the main menu item:
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|Financial --> Configuration --> General Account --> Account Types|__
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.. |Financial --> Configuration --> General Account --> Account Types| replace:: :menuselection:`Financial --> Configuration --> General Account --> Account Types`
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__ https://demo.tryton.org/model/account.account.type
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Accounts Types can be created from
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`Account Type Templates <model-account.account.type.template>`.
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Reports
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-------
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.. _report-account.account.type.statement:
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Statement
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^^^^^^^^^
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The *Statement* report is used to get a printed copy of the open parts
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of the balance sheet and income statements.
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.. _model-account.account.party:
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Account Party
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=============
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The *Account Party* concept is used to show the balances, and credits and
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debits, for each `Party <party:model-party.party>` in an
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`Account <model-account.account>`.
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.. _model-account.account.deferral:
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Account Deferral
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================
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The *Account Deferral* concept stores, by `Account <model-account.account>`,
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any amounts that need to be carried forward to the next
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`Fiscal Year <model-account.fiscalyear>`.
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The data that gets stored here is managed automatically when fiscal years
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are closed or re-opened.
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.. _model-account.general_ledger.account:
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General Ledger Account
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======================
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The list of *General Ledger Accounts* gives a top level view of a
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`Company's <company:model-company.company>` general ledger.
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For the specified period of time, it provides a summary of the debits and
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credits into the `Accounts <model-account.account>`, and the starting and
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ending values for the debits, credits and account balances.
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.. seealso::
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The company's general ledger can be opened using the main menu item:
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|Financial --> Reporting --> General Ledger|__
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.. |Financial --> Reporting --> General Ledger| replace:: :menuselection:`Financial --> Reporting --> General Ledger`
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__ https://demo.tryton.org/model/account.general_ledger.account;context_model=account.general_ledger.account.context
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Reports
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-------
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.. _report-account.general_ledger:
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General Ledger
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^^^^^^^^^^^^^^
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For each selected *General Ledger Account* the *General Ledger* report provides
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a detailed list of all of the transactions that occurred during the specified
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period of time.
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These are summed up for each general ledger account, and the account balance
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is also shown.
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.. _report-account.trial_balance:
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Trial Balance
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^^^^^^^^^^^^^
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The *Trial Balance* report allows a hard copy of the *General Ledger Account's*
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summaries to be printed out.
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It lists each selected general ledger account along with its start and end
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balances and total debits and credits.
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.. _model-account.general_ledger.account.party:
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General Ledger Account Party
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============================
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The *General Ledger Account Party* concept provides the same information as the
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`General Ledger Account <model-account.general_ledger.account>`, but grouped
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by `Party <party:model-party.party>`.
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It can be used to show the information that is normally found in a `Debtors
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or Creditors Ledger`_.
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.. _Debtors or Creditors Ledger: https://en.wikipedia.org/wiki/Ledger#Types_on_the_basis_of_purpose
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.. _model-account.aged_balance:
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Aged Balance
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============
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The *Aged Balance* shows a breakdown of how overdue payments are both to and
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from customers and suppliers.
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It allows the length of some terms to be set and then, for each
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`Party <party:model-party.party>`, groups the payment amounts into the
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appropriate term based on the maturity date from the payment's
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`Account Move Line <model-account.move.line>`.
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A payment amount appears in the first term it is equal to or more overdue than.
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Reports
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-------
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.. _report-account.aged_balance:
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Aged Balance
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^^^^^^^^^^^^
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The *Aged Balance* report lets the user get a hard copy of the selected terms
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and aged balances.
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