연말 결산¶
Year-end closing is essential for maintaining financial accuracy, complying with regulations, making informed decisions, and ensuring transparency in reporting.
더 보기
회계연도¶
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.
이 값을 수정하려면 섹션에서 필요한 경우 종료일 필드를 변경합니다.
기간이 12개월보다 길거나 짧은 경우 회계연도 를 활성화한 후 저장 을 클릭합니다. 회계 기간 섹션으로 돌아가서 회계연도 를 클릭합니다. 그런 다음 새로 만들기 를 클릭하고 이름 과 시작일 및 종료일 을 모두 입력합니다.
참고
Once the set fiscal period is over, Odoo automatically reverts to the default periodicity, considering the value specified in the Last Day field.
연말 결산 체크리스트¶
마감 전¶
Before closing a fiscal year, ensure that everything is accurate and up-to-date:
Make sure all bank accounts are fully reconciled up to year-end and confirm that the ending book balances match the bank statement balances.
Confirm that all customer invoices and vendor bills have been created and all draft entries have been either confirmed or cancelled, as needed.
Ensure the accuracy of all expenses and validate them.
Check that all received payments have been encoded and confirmed.
모든 가계정 을 마감합니다.
Ensure loans are properly registered for automatic amortization calculations.
Review overdue payables and receivables aged over 60 days, and assess whether a provision for uncertain liabilities or an allowance for doubtful accounts is required.
회계 연도 마감하기¶
그런 다음, 회계 연도를 마감합니다:
세금 신고서 를 실행한 후 세금 정보가 모두 정확한지 확인합니다.
재무상태표 에 있는 모든 계정을 조정합니다.
Update the bank balances in Odoo to reflect the actual balances as per the bank statements.
Reconcile all transactions in the cash and bank accounts by running the aged receivables and aged payables reports.
Audit all accounts, fully understanding all transactions and their nature, including loans and fixed assets.
선택 사항으로, 결제 매칭 기능을 활용하여 미납 중인 공급업체 청구서 및 고객 청구서의 결제 내역을 확인할 수 있습니다. 이 단계는 선택 사항이지만, 모든 미납 결제 대금 및 청구서가 조정되면 시스템에서 오류나 착오를 바로 확인할 수 있으므로 연말 결산 프로세스에 큰 도움이 됩니다.
다음으로, 회계 담당자는 재무상태표 항목과 장부 항목을 확인합니다:
연말 수정 작업,
진행 중인 작업,
감가상각 전표 입력,
대출,
세금 조정,
기타.
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.
팁
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.
모든 날짜 잠금¶
잠금 날짜를 설정하면 회계일 기준으로 잠금 날짜 당일이나 이전에 게시된 전표 항목을 수정할 수 없게 됩니다. 또한 회계일이 잠금 날짜나 그 이전인 새로운 항목에 대해서도 게시할 수 없습니다. 이렇게 입력할 경우 시스템은 자동으로 회계일을 잠금 날짜 다음 날로 설정합니다.
To set a Lock Everything date, go to . In the Lock Journal Entries window, set the Lock Everything date and Save.
After setting the Lock Everything date, an exception can be made if a modification is necessary.
Lock date exception¶
Users with Administrator access rights to the Accounting app can create exceptions. To do so:
After setting and saving a lock date, go to . In the Lock Journal Entries window, 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.
해당 예외 사항에 대한 사유 를 추가할 수 있습니다.
All of this information is logged in the chatter of the company record.
팁
To remove a lock date after it has been saved, configure the exception to apply for everyone and set the duration to forever. This does not apply to the Hard Lock date, which is irreversible to ensure inalterability and to meet accounting requirements in certain countries.
당기순이익¶
Odoo uses a unique account type called current year’s earnings to display the difference between the income and expense accounts.
참고
계정과목표에서 이 계정은 하나만 둘 수 있습니다. 기본값으로, :guilabel:`유보 이익/손실`이라는 999999 계정입니다.
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 .
팁
하드 잠금 날짜 필드는 되돌리는 것이 불가능하며 이는 해당 국가의 회계 규정 준수에 필수적인 데이터 불변성을 보장하기 위한 것입니다. 이 규정이 해당이 되지 않는 경우에는 필드를 설정할 필요가 없습니다. 그러나 필수 항목인 경우에는, 액세스 권한에 관계없이 날짜를 변경하거나 덮어쓸 수 없으므로 반드시 정확한 날짜인지 여부를 확인 후 설정하세요.
Annual closing¶
To complete the fiscal year-end process and finalize the annual closing, go to the Accounting dashboard and click Tax Returns on the Tax Returns journal from the Accounting dashboard. Alternatively, go to .
This view displays a chronological list of all pending returns including tax returns, advance payments (based on the fiscal localization), and annual closings. A pending Annual Closing follows two steps: review and submit. The Annual Closing item includes:
A period (year).
A deadline date.
The related company and branch(es), if applicable.
Action steps, such as Review and Submit, which turn green when completed.
Action buttons for key tasks.
A (vertical ellipsis) menu for additional options.
참고
Before the annual closing is reviewed, the number of Pending or Passed closing validation checks is displayed in red or green, respectively.
If the Deadline date has passed, it appears in red.
Review¶
To start reviewing an annual closing, click the annual closing line. The annual closing checks view displays the following, depending on the fiscal localization:
Aged payables per partner: Review payables without a partner.
Aged receivables per partner: Review receivables without a partner.
Bank Reconciliation: Reconcile all bank account transactions up to year-end.
Deferred Entries: Ensure start and end dates are correctly set on bills and invoices.
Earnings Allocation: After adjustments, transfer the undistributed profits/losses to an equity account.
Fixed Assets: Ensure assets are properly registered for automatic depreciation calculation.
Loans: Ensure loans are properly registered for automatic amortization calculations.
Manual Adjustments: Complete any necessary manual adjustments and internal checks.
No draft entries: Review and post draft invoices, bills, and entries in the period, or change their accounting date.
Overdue payables: Review overdue payables aged over 60 days and assess the need for an allowance for uncertain liabilities.
Overdue receivables: Review overdue receivables aged over 60 days and assess the need for an allowance for doubtful accounts or expected credit loss provision, as per IFRS 9 guidelines.
Total Receivables: Verify that the total aged receivables equals the customer account balance.
Total payables: Verify that the total aged payables equals the vendor account balance.
Some of the checks are performed automatically, while others serve as reminders to review essential tasks. Each check card is either labeled as:
Reviewed (highlighted in green): The check has passed.
To review (highlighted in grey): Action is required before the check can be manually marked as Reviewed or Supervised.
Anomaly (highlighted in red): The automatic check detects an issue. There are two options:
Click the failed check’s card to fix the issue.
Click Anomaly and select Reviewed or Supervised to pass the check without fixing the issue.
Once all closing validation checks have passed, either labeled as Reviewed or Supervised, click Validate to complete the Review step. The annual closing can then be submitted.
팁
To add customized checks, activate developer mode, and go to . Then, click New and complete the necessary fields.
All check status changes are logged in the chatter.
Submit¶
Once a tax return has completed the Review step, click Submit.
If a Submission Instructions pop-up window appears, depending on the fiscal localization, follow the local Instructions, and click Mark as Submitted.
팁
To review checks before submitting the annual closing, click the (vertical ellipsis) icon on the annual closing line and select Reset.