[account_account] An accounting account of closing_method <> 'none' (Real Account), having entries related to it in a Journal of type = 'situation', is allowed to change to closing_method = 'none'

Bug #560378 reported by hbto [Vauxoo] http://www.vauxoo.com
8
This bug affects 1 person
Affects Status Importance Assigned to Milestone
Odoo Addons (MOVED TO GITHUB)
Confirmed
Wishlist
OpenERP R&D Addons Team 3

Bug Description

Hello Guys,

I got these concerns in the seek of homogeneity of the accounting data that I would like to share with you, in order to have your opinion about it, they all walk around the deferral method and the journal.type=situation

I) It is allowed to load entries in a move whose journal is type = 'situation' to an account whose account_type deferral method = 'none'

II) It is allowed to change an account from an account_type of deferral method<>'none' to an account_type of deferral method='none' having entries of journal.type='situation' the other way around is ok,

III) It is allow to change an account type whose deferral_method <> 'none' to deferral_method = 'none' having that account_type being used by accounts with entries of journal.type='situation' the other way around is ok.

Expecting your inputs,
Thanks in advance,
Regards.

Revision history for this message
Luc Maurer @ Camptocamp (lmaurer-c2c) wrote :

Hello,

I don't understand where the bug is => I am not sure it is a problem.

Regards

Revision history for this message
hbto [Vauxoo] http://www.vauxoo.com (humbertoarocha) wrote : Re: [Bug 560378] Re: [account_account] Deferral Method = None and And Entries on Journals of type='situation'

I think that account of user_type.deferral_method = 'none' should not have
entries on a journal of type='situation', and right now it is allowed to
load entries with account of this type, and due to accounts of
deferral_method = 'none' are not used for opening and/or closing years this
should not be allowed, that's why I suggest that those operations should not
be allowed

Thanks in advance for your comments,

Regards

Hbto

2010/4/12 Luc Maurer @ Camptocamp <email address hidden>

> Hello,
>
> I don't understand where the bug is => I am not sure it is a problem.
>
> Regards
>
> --
> [account_account] Deferral Method = None and And Entries on Journals of
> type='situation'
> https://bugs.launchpad.net/bugs/560378
> You received this bug notification because you are a direct subscriber
> of the bug.
>

Revision history for this message
Luc Maurer @ Camptocamp (lmaurer-c2c) wrote : Re: [account_account] Deferral Method = None and And Entries on Journals of type='situation'

Honnestly, I dont't think there is a problem. Or I really not understand the problem....

Revision history for this message
Nhomar - Vauxoo (nhomar) wrote :

Hello Luc!

A Nominal account is: (source[1])

Revenue or expense account that is a subdivision of the owners' equity account, and which is closed to a zero balance at the end of each accounting period. """It starts with a zero balance at the beginning of a new accounting period""", accumulates balances during the period, and returns to zero at the year end by means of closing entries. Nominal accounts are income statement accounts and are also called 'temporary accounts' in contrast to balance sheet (asset, liability, and owners' equity) accounts which are called 'permanent accounts' or 'real accounts.'

In doc.openerp.com you can see:

Deferral Method : determines how to treat the account and its entries at the closing of the books at the end of the year. Four methods are available:
        * Balance : an entry is generated for the account balance and carried across to the new year (generally used for bank accounts),
        * None : no accounting entries are transferred across to the new financial year (generally for classes 6 and 7),
        * Detail : all entries are kept for the new fiscal year,
        * Unreconciled : only unreconciled entries are carried over to the new fiscal year (usually used for third-party accounts).

IMHO Definition for "None" is exactly the same that "nominal account" .

We think the actual behaviour of openerp is a conceptual mistake, because a "nominal account" should _never_ allow entries in the begining of the fiscal year, in other words, entries written in a journal of type 'situation'.

BTW the soluton is very simple!.

When the lines are written, put this statement.

if journal_id.type == 'situation' and account_id.user_type.close_method == 'none':
    message("Useful information: you can not write entries in a journal of type situation to an account with deferral mode None!")
else:
    Follows....

For the same reason, this solution need to be extended in the other way around, I mean, when you try to change accounts with movement to or from diferents deferral methods.

II) It is allowed to change an account from an account_type of deferral method<>'none' to an account_type of deferral method='none' having entries of journal.type='situation' the other way around is ok,

III) It is allow to change an account type whose deferral_method <> 'none' to deferral_method = 'none' having that account_type being used by accounts with entries of journal.type='situation' the other way around is ok.

But this solution I can not see in "coding" exactly where to put.....

Let us know if you are agree with that?

Thanks!!!! ;-)

[1] http://www.businessdictionary.com/definition/nominal-account.html

Revision history for this message
hbto [Vauxoo] http://www.vauxoo.com (humbertoarocha) wrote :

This name for the bug is better suited than the previous one:

Now:
[account_account] An accounting account of closing_method <> 'none' (Real Account), having entries related to it in a Journal of type = 'situation', is allowed to change to closing_method = 'none'

Before:
[account_account] Deferral Method = None and And Entries on Journals of type='situation'

summary: - [account_account] Deferral Method = None and And Entries on Journals of
- type='situation'
+ [account_account] An accounting account of closing_method <> 'none'
+ (Real Account), having entries related to it in a Journal of type =
+ 'situation', is allowed to change to closing_method = 'none'
Revision history for this message
hbto [Vauxoo] http://www.vauxoo.com (humbertoarocha) wrote :

Hello guys,

I agree with Nhomar with the solution for the first addressing

For the second and addressing, a solution should like the one proposed by Joel@c2c in bug 535109

separating the closing method on two groups:

Real = [unreconciled <-> balance <-> detail]
Nominal = [none]

It is allowed to go from Nominal -> Real
It is allowed to go from Real -> Nominal if there are _no_ entries in journal of type = 'situation'
It is _not_ allowed to go from Real -> Nominal if there are entries in journal of type = 'situation'

this restriction should be applied to account when the user_type is being changed and/or to the deferral/closing method of the definition of the user_type (Account Type) is being changed.

Changed in openobject-addons:
status: New → Triaged
Changed in openobject-addons:
assignee: nobody → OpenERP R&D Addons Team 3 (openerp-dev-addons3)
importance: Undecided → Wishlist
status: Triaged → Confirmed
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