Jaarafsluiting

Jaarafsluiting is essentieel voor het handhaven van financiële nauwkeurigheid, het naleven van regelgeving, het nemen van geïnformeerde beslissingen en het waarborgen van transparantie in rapportage.

Boekjaren

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.

Wijzig deze waarden via Boekhouding ‣ Configuratie ‣ Instellingen. Wijzig onder het gedeelte Boekhoudperiodes indien nodig het veld Laatste dag.

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.

Notitie

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.

Jaareinde controlelijst

Voor afsluiting

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

• Zorg ervoor dat alle bankrekeningen volledig afgeletterd zijn tot het einde van het jaar en bevestig dat de eindsaldi in de administratie overeenkomen met de saldi op de bankafschriften.

• 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.

• Boek alle afschrijvingen en uitgestelde omzet.

Een boekjaar afsluiten

Sluit vervolgens het boekjaar af:

• Voer een btw-aangifte uit en controleer of alle btw-informatie correct is.

• Reconcilieer alle rekeningen op de balans:

  • Werk de banksaldi in Odoo bij volgens de werkelijke saldi op de bankafschriften.

  • Lettert alle transacties in de kas- en bankrekeningen door de rapportenvervallen debiteurenenvervallen crediteurenuit te voeren.

  • 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.

Vervolgens controleert de accountant waarschijnlijk balansposten en boekingen voor:

• handmatige jaarafsluiting correcties,

• onderhanden werk,

• afschrijvingsboekingen,

• leningen,

• btw-correcties,

• etc.

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.

Resultaat van het lopende jaar

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

Notitie

Het grootboekschema kan slechts één rekening van dit type bevatten. Standaard is dit een 999999-rekening met de naam Onverdeelde winsten/verliezen.

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.

Notitie

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.