期末決算¶
期末決算は、財務の正確性を維持し、規制を遵守し、十分な情報に基づいた意思決定を行い、報告の透明性を確保するために不可欠です。
会計年度¶
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.
これらの値を変更するには、 に進みます。会計期間 セクションで、必要に応じて 最終日 フィールドを変更します。
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.
注釈
Once the set fiscal period is over, Odoo automatically reverts to the default periodicity, considering the value specified in the Last Day field.
期末チェックリスト¶
クローズ前¶
Before closing a fiscal year, ensure that everything is accurate and up-to-date:
全ての銀行勘定が年末までに完全に 消込 されていることを確認し、期末帳簿残高が銀行明細書の残高と一致していることを確認します。
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.
すべての 仮勘定科目 を締め処理します。
会計年度の終了¶
そして、会計年度をクローズします:
税レポート を実行し、すべての税情報が正しいことを確認してください。
貸借対照表 のすべての勘定科目を消込します。
Odooの銀行残高を銀行明細に記載されている実際の残高に更新します。
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.
次に、会計士が貸借対照表の項目と帳簿の記載を確認します:
期末手動調整、
進行中、
減価償却の仕訳、
ローン、
税調整、
その他。
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.
ちなみに
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.
注釈
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.
ちなみに
To remove the Lock Everything date after it has been saved, configure the exception to apply for everyone and set the duration to forever.
当期収益¶
Odoo uses a unique account type called current year's earnings to display the difference between the income and expense accounts.
注釈
勘定科目表にはこのタイプの勘定科目を1つだけ含めることができます。デフォルトでは 未分配利益/損失 という名前の999999の勘定科目です。
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 .
ちなみに
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.