Chiusura dei conti¶
La chiusura dei conti è fondamentale per mantenere l’accuratezza finanziaria, rispettare le normative, prendere decisioni informate e garantire la trasparenza della reportistica.
Vedi anche
Anni fiscali¶
By default, the fiscal year is set to last 12 months and ends on December 31st. However, its duration and end date can vary due to cultural, administrative, and economic considerations.
Per modificare questi valori, vai su . Nella sezione Periodi fiscali, modifica il campo Ultimo giorno se necessario.
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. Then, click New, give it a Name and both a Start Date and End Date.
Nota
Once the set fiscal period is over, Odoo automatically reverts to the default periodicity, considering the value specified in the Last Day field.
Cosa verificare¶
Prima della chiusura¶
Before closing a fiscal year, ensure that everything is accurate and up-to-date:
Assicurati che tutti i conti bancari siano completamente riconciliati fino alla fine dell’anno e conferma che i saldi contabili finali corrispondano ai saldi dell’estratto conto bancario.
Verify that all customer invoices have been created and confirmed and that there are no draft invoices.
Confirm that all vendor bills have been created and confirmed.
Ensure the accuracy of all expenses and validate them.
Check that all received payments have been encoded and confirmed.
Chiudi tutti i conti provvisori.
Registra tutte le registrazioni di ammortamento e di risconto passivo.
Chiudere un anno fiscale¶
Successivamente, per chiudere l’anno fiscale:
genera un resoconto fiscale e verifica che le informazioni siano corrette
riconcilia tutti i conti nello stato patrimoniale:
aggiorna i saldi bancari in Odoo secondo i saldi effettivi riscontrati negli estratti conto
riconcilia tutte le transazioni nei conti di banca e cassa generando i resoconti relativi a crediti scaduti e debiti scaduti.
Audit all accounts, fully understanding all transactions and their nature, including 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.
Successivamente, il contabile verificherà probabilmente le voci dello stato patrimoniale e le registrazioni contabili per:
rettifiche manuali di fine anno
registrazioni in corso
registrazioni contabili di ammortamento
prestiti
rettifiche alle imposte
ecc.
During the year-end audit, the accountant may print paper copies of all balance sheet items (e.g., loans, bank accounts, prepayments, sales tax statements) to compare them against the balances recorded in Odoo.
Suggerimento
As part of this process, setting a Lock Everything date to the last day (inclusive) of the preceding fiscal year is good practice. This ensures that journal entries with an accounting date on or before the lock date cannot be created or modified during the audit. Users with administrator access rights can still create and edit entries if an exception is configured.
Lock everything date¶
Setting a lock date prevents modifications to any posted journal entries with an accounting date on or before the lock date. It also prevents posting new entries with an accounting date on or before the lock date. In such cases, the system automatically sets the accounting date to the day after the lock date.
To set a Lock Everything date, go to . In the Lock Journal Entries window, set the Lock Everything date and Save.
Nota
Users with Administrator access rights to the Accounting app can create exceptions. To do so:
After setting the Lock Everything date, reopen the Lock Journal Entries window and remove the Lock Everything date.
In the Exception banner, choose if this exception should be set for me (the current user) or for everyone and how long it should last.
A Reason for this exception can be added.
All of this information is logged in the chatter of the company record.
Suggerimento
To remove the Lock Everything date after it has been saved, configure the exception to apply for everyone and set the duration to forever.
Utile dell’anno corrente¶
Odoo uses a unique account type called current year’s earnings to display the difference between the income and expense accounts.
Nota
Il piano dei conti può contenere un solo conto di questo tipo. Per impostazione predefinita, si tratta di un conto di 999999 denominato Utili/Perdite non distribuiti.
To allocate the current year’s earnings, create a new miscellaneous entry with a date set to the end of the fiscal year to book them to any equity account.
Then, verify whether the current year’s earnings on the balance sheet correctly show a zero balance. If so, a Hard Lock date can be set to the last day of the fiscal year in .
Suggerimento
The Hard Lock date field is irreversible and is intended to ensure data inalterability required to comply with accounting regulations in certain countries. If such compliance is not applicable, setting this field may not be necessary. However, if required, the date should only be set once it is confirmed to be correct, as it cannot be changed or overridden, regardless of access rights.