Bokslut vid årets slut

Årsbokslutet är avgörande för att upprätthålla finansiell korrekthet, följa regler, fatta välgrundade beslut och säkerställa transparens i rapporteringen.

Se även

Tax return

Räkenskapsår

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.

Om du vill ändra dessa värden går du till Accounting ‣ Configuration ‣ Settings. Under avsnittet Fiscal Periods, ändra fältet Last Day om det behövs.

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.

Observera

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

Checklista inför årsskiftet

Före stängning

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

  • Se till att alla bankkonton är fullständigt återförda fram till årsskiftet och bekräfta att de bokförda saldona i slutet av året överensstämmer med saldona på kontoutdragen.

  • 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.

  • Close all suspense accounts.

  • Bokför alla poster i avskrivningar och förutbetalda intäkter.

Avsluta ett räkenskapsår

Sedan, för att avsluta räkenskapsåret:

  • Kör en skatterapport och kontrollera att all skatteinformation är korrekt.

  • Stäm av alla konton på balansräkningen:

    • Uppdatera banksaldona i Odoo enligt de faktiska saldon som finns på kontoutdragen.

    • Stäm av alla transaktioner på kassa- och bankkonton genom att köra rapporterna aged receivables och aged payables.

    • 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.

Därefter kontrollerar revisorn sannolikt balansräkningsposter och verifikat för:

  • manuella justeringar vid årets slut,

  • pågående arbete,

  • verifikat för avskrivningar,

  • lån,

  • skattejusteringar,

  • etc.

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.

Tips

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 Accounting ‣ Accounting ‣ Lock Dates. In the Lock Journal Entries window, set the Lock Everything date and Save.

Observera

Users with Administrator access rights to the Accounting app can create exceptions. To do so:

  1. After setting the Lock Everything date, reopen the Lock Journal Entries window and remove the Lock Everything date.

  2. 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.

  3. A Reason for this exception can be added.

  4. All of this information is logged in the chatter of the company record.

Tips

To remove the Lock Everything date after it has been saved, configure the exception to apply for everyone and set the duration to forever.

Innevarande års resultat

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

Observera

Kontoplanen kan bara innehålla ett konto av denna typ. Som standard är det ett 999999-konto med namnet Ondistributed Profits/Losses.

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 Accounting ‣ Accounting ‣ Lock Dates.

Tips

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.