On 09/06/13 00:01 +0200, Albert Cervera i Areny wrote:
> A Dissabte 08 Juny 2013 11:17:08, Cédric Krier va escriure:
> > On 08/06/13 10:22 +0200, Albert Cervera i Areny wrote:
> > > A Dissabte 08 Juny 2013 03:41:16, Cédric Krier va escriure:
> > > > On 08/06/13 00:39 +0200, Albert Cervera i Areny wrote:
> > > > > - The closing move: which takes makes that when closing the fiscal
> > > > > year all balance accounts will be zero. If an account has balance of
> > > > > +10, the account will be added in a move line with a -10, and so on.
> > > > 
> > > > This is weird.
> > > 
> > > This is Spain ;-)
> > > 
> > > > > The result is that when the year is closed all accounts (P&L and
> > > > > balance) have a balance of zero.
> > > > > 
> > > > > Then, the year is opened with the opening move, which looks like the
> > > > > closing one but with credit and debit exchanged.
> > > > 
> > > > This process should not be done in Tryton.
> > > > Tryton is designed to defer automaticaly deferral accounts.
> > > > This is important for the follow for example of the payment of
> > > > invoices.
> > > 
> > > It can be done because what we do in the closing/opening process is
> > > automatically reconcile the closing and opening move lines.
> > 
> > So it is clearly a useless operation.
> 
> AFAIU, listing a General Ledger when you don't have an opening moves it means 
> that if you SUM the results of a given account, the result is not the real 
> balance of the account because the application is adding some "magic" that 
> when you query for the balance of the account it is able to query previous 
> fiscal years. Is this correct?

Yes.

> > > > > What we do in Tryton is create three special periods: opening (first
> > > > > day of fiscal year), p&l (last day of fiscal year) and closing (last
> > > > > day of fiscal year), so the user is able to see their reports with
> > > > > or without the p&l period and with or without closing period. As
> > > > > closing and p&l start and end on the same date (usually Dec 31th),
> > > > > there's no way the correct order is used in reports.
> > > > 
> > > > I don't see the point to see a report where all balance accounts are
> > > > zero.
> > > 
> > > Yes, but you may want to see the report where all P&L are zero and
> > > currently there's no way to distinguish P&L and closing. That's why we
> > > cannot relay on date.
> > 
> > But as there is no closing, there is nothing to distinguish.
> 
> I'm checking with an accountant if those moves are required for legal needs. 

Come one, there will be no answer on this.

> It is probably subject to interpretation. But even if we can avoid the moves, 
> I'm pretty sure many accountants will end up asking for this.

We will not change Tryton because people don't understand it and want
useless behavior.

> I think using a 
> sequence is not a problem for companies without this special need and ensures 
> that users can create those periods safely.

I don't see where is the safety?

> After all, Tryton already allows 
> to create those periods but it simply has no way of sorting them correctly.

I still don't see any need to sort periods differently excep we could
sort as second argument by name instead of id.

-- 
Cédric Krier

B2CK SPRL
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Belgium
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