Penutupan akhir tahun

Penutupan akhir tahun sangat penting untuk menjaga akurasi keuangan, mematuhi peraturan, membuat keputusan yang tepat, dan memastikan transparansi dalam pelaporan.

Tahun fiskal

By default, the fiscal year is set to last 12 months and end on December 31st. However, its duration and end date can vary due to cultural, administrative, and economic considerations.

Untuk mengubah nilai-nilai ini, masuk ke Akuntansi ‣ Konfigurasi ‣ Pengaturan. Di bagian Periode Fiskal, ubah kolom Hari Terakhir jika diperlukan.

If the period lasts more than or less than 12 months, enable Fiscal Years and Save. Go back to the Fiscal Periods section and click ➜ Fiscal Years. From there, click Create, give it a Name, and both a Start Date and End Date.

Catatan

Once the set fiscal period is over, Odoo automatically reverts to the default periodicity, taking into account the value specified in the Last Day field.

Daftar periksa akhir tahun

Sebelum penutupan

Before closing a fiscal year, ensure first everything is accurate and up-to-date:

• Pastikan semua rekening bank telah sepenuhnya direkonsiliasi hingga akhir tahun, dan konfirmasikan bahwa saldo buku akhir sesuai dengan saldo laporan bank.

• Verify that all customer invoices have been entered and approved and that there are no draft invoices.

• Confirm that all vendor bills have been entered and agreed upon.

• Validate all expenses, ensuring their accuracy.

• Corroborate that all received payments have been encoded and recorded accurately.

• Close all suspense accounts.

• Catat semua entri penyusutan dan pendapatan ditangguhkan.

Menutup tahun fiskal

Kemudian, untuk menutup tahun fiskal:

• Jalankan laporan pajak, dan verifikasi bahwa semua informasi pajak sudah benar.

• Rekonsiliasi semua akun pada neraca keuangan:

  • Perbarui saldo bank di Odoo sesuai dengan saldo aktual yang ditemukan pada laporan bank.

  • Rekonsiliasi semua transaksi di akun kas dan bank dengan menjalankan laporan piutang jatuh tempo dan hutang jatuh tempo.

  • Audit all accounts, being sure to fully understand all transactions and their nature, making sure to include loans and fixed assets.

  • Optionally, match payments to validate any open vendor bills and customer invoices with their payments. While this step is optional, it could assist the year-end closing process if all outstanding payments and invoices are reconciled, potentially finding errors or mistakes in the system.

Selanjutnya, akuntan kemungkinan memverifikasi item neraca keuangan dan entri pembukuan untuk:

• penyesuaian manual akhir tahun,

• pekerjaan dalam proses,

• entri jurnal penyusutan,

• pinjaman,

• penyesuaian pajak,

• dll.

If the accountant is going through the year-end audit, they may want to have paper copies of all balance sheet items (such as loans, bank accounts, prepayments, sales tax statements, etc.) to compare these with the balances in Odoo.

Tip

During this process, it is good practice to set a Journal Entries Lock Date to the last day (inclusive) of the preceding fiscal year by going to Accounting ‣ Accounting ‣ Lock Dates. This way, the accountant can be confident that nobody changes the transactions while auditing the books. Users from the accountant access group can still create and modify entries.

Laba tahun berjalan

Odoo uses a unique account type called current year's earnings to display the amount difference between the income and expenses accounts.

Catatan

Bagan Akun hanya dapat berisi satu akun dengan tipe ini. Secara default, ini adalah akun 999999 bernama Undistributed Profits/Losses.

To allocate the current year's earnings, create a miscellaneous entry to book them to any equity account. Once done, confirm whether or not the current year's earnings in the balance sheet is correctly reporting a balance of zero. If that is the case, set an All Users Lock Date to the last day of the fiscal year by going to Accounting ‣ Accounting ‣ Lock Dates.

Tip

Install the Irreversible Lock Date (account_lock) module to make the All Users Lock Date irreversible once set.

Catatan

A specific year-end closing entry is optional in order to close out the profit and loss statement. The reports are created in real-time, meaning that the profit and loss statement corresponds directly with the year-end date specified in Odoo. Therefore, any time the income statement is generated, the beginning date corresponds with the beginning of the fiscal year and all account balances should equal zero.