연말 결산

Year-end closing is essential for maintaining financial accuracy, complying with regulations, making informed decisions, and ensuring transparency in reporting.

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세금 신고

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 회계 ‣ 환경설정 ‣ 설정`으로 이동합니다. :guilabel:`회계 기간 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.

• 모든 비용 이 정확한지 확인한 후 승인합니다.

• 모든 수금 결제 항목이 인코딩 및 확정되어 있는지 확인합니다.

• 모든 가계정 을 마감합니다.

• 대출 항목에 대해 자동 상환 계산이 가능하도록 정확히 등록되어 있는지 확인합니다.

• 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.

• 감가상각 및 이연 수익 항목에 모두 기장합니다.

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

해당 프로세스의 일환으로 전체 잠금 날짜는 이전 회계연도의 마지막 날(해당 날짜 포함)로 설정하는 것이 좋습니다. 이렇게 하면 잠금 날짜 이전(포함)의 회계 날짜로는 전표를 감사 중에 생성하거나 수정할 수 없습니다. 다만 환경설정에서 예외 사항을 설정 하여 관리자 액세스 권한이 있는 사용자가 항목을 계속 생성하고 편집하도록 할 수 있습니다.

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 Accounting ‣ Accounting ‣ Lock Dates. 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.

잠금 날짜 예외

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

1. After setting and saving a lock date, go to Accounting ‣ Accounting ‣ Lock Dates. In the Lock Journal Entries window, 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. 해당 예외 사항에 대한 사유 를 추가할 수 있습니다.

4. 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.

Current year earnings

중요

In versions before Odoo 19, current year earnings were handled differently. For consistency in your reporting history, upgrading users should revisit past fiscal years and explicitly book the results that were previously handled implicitly by the system. These manual journal entries should be made in chronological order. For more information on why this change was made and how versions before Odoo 19 compare to versions after it, see this blog post.

회계연도 말이 되면, 대부분의 기업은 손익계산서의 수익 및 비용 계정을 합산하여 순이익 또는 순손실 값을 산출하게 됩니다. Odoo는 이 결과를 N 년도의 결과로 계산한 후 N+1 년도의 시산표 및 총계정원장에 미처분 이익/손실 이라는 동적 라인 으로 표시합니다. 해당 동적 라인을 상계하려면 N 년도의 기말 결과값에 대한 수기 전표 를 당기 손익 유형의 계정 을 활용하여 생성해야 합니다.

Balancing the trial balance

A trial balance is, by default, always balanced (meaning the sum of debits equals the sum of credits) because it records the sum of all journal entries which are themselves balanced. However, balance sheet accounts (assets, liabilities, and equity) carry over their balances from previous fiscal years, whereas profit and loss accounts (income, expense, and appropriation accounts) reset to zero at the start of a new fiscal year. This difference in account behavior would leave the trial balance unbalanced if it were not for the dynamic line - Undistributed Profits/Losses - that balances this difference temporarily until an explicit, manual journal entry is made to appropriate the profit or the loss. Posting an explicit entry to a current year earnings account at year-end “neutralizes” the dynamic line and ensures the trial balance is balanced by actual journal items. This manual journal entry does not need to be made immediately following the end of the fiscal year because the trial balance is always balanced, but whenever the company’s profit/loss is ready to be appropriated, this manual journal entry replaces the dynamic line.

Appropriation (current year earnings) accounts

Appropriation accounts (also called by their account type, current year earnings) are used to allocate a company’s profit or loss, whether that allocation is to reserves, dividends, or any other destination. There are several key pieces of information to know about these accounts and how they function:

• Annual reset: Like the income and expenses accounts that are also found on the profit and loss statement, allocation accounts have their opening balances reset at the beginning of a fiscal year.

• P&L presentation: These accounts appear at the bottom of the profit and loss statement.

• No profit effect: Unlike income and expenses accounts, these accounts do not affect the calculation of the net profit.

• Balance sheet counterparts: Only the counterparts of the journal items that debit or credit appropriations accounts (e.g., the dividends payable or the reserve accounts) appear on the balance sheet. This maintains a strict separation between the process of distributing profit and the resulting liabilities or equity.

Manual journal entry

To roll up income and expenses and replace the dynamic Undistributed Profits/Losses line with an explicit journal item that balances the trial balance, create a manual journal entry by following these steps:

1. Go to Accounting ‣ Accounting ‣ Journal Entries.

2. 신규 버튼을 클릭합니다.

3. Add a Reference such as Annual Closing [YEAR], replacing [YEAR] with the current year.

4. Set the Accounting Date to the end of the fiscal year in which the profit or loss was incurred.

5. In the Journal Items tab, add the necessary appropriation lines. In the case of recording a profit, debit one or more appropriation (current year earnings) accounts. In the case of recording a loss, credit one or more appropriation (current year earnings) accounts. Either way, to fully distribute the year’s profit or loss, the amount should sum to the amount that is on the dynamic Undistributed Profits/Losses line of the trial balance for the year after the profit or loss was incurred.

6. Add one or more additional lines that credit (in the case of a profit) or debit (in the case of a loss) one or more destination accounts to balance the journal entry. Depending on the localization and the situation, the destination account(s) will vary, but they could be other appropriation (current year earnings) accounts, equity accounts, current liabilities accounts, or a combination thereof. The sum of these lines must balance the line(s) from the previous step.

7. 게시 를 클릭합니다.

Example

Depending on the localization and the situation, the accounts involved will vary. The following example illustrates one potential journal entry using accounts from the Belgian GAAP / CSA-WVV. This example debits three different allocation (current year earnings) accounts and credits three different destination accounts (two equity accounts and one current liabilities account).

목적지	Profit and loss appropriation account (Debit)	Balance sheet destination account (Credit)
법정 적립금	692000 Appropriations to Legal Reserve	130000 Legal Reserve
이월	693000 Profits to Be Carried Forward	140000 Profit Brought Forward
배당금	694000 Compensation for Contributions	471000 Dividends - Current Financial Period

연도 마감

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 Accounting ‣ Accounting ‣ Tax Returns.

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:

• 기간 (년).

• 마감일.

• 해당하는 경우 관련 회사 및 지점 을 설정합니다.

• Action steps, such as Review and Submit, which turn green when completed.

• 주요 작업 동작 버튼.

• (세로 줄임표) 메뉴를 클릭하면 추가 옵션을 확인할 수 있습니다.

참고

• Before the annual closing is reviewed, the number of Pending or Passed closing validation checks is displayed in red or green, respectively.

• 마감일 날짜가 지난 경우 빨간색으로 표시됩니다.

검토

To start reviewing an annual closing, click the annual closing line. The annual closing checks view displays the following, depending on the fiscal localization:

• 파트너별 장기 미지급금: 파트너 없이도 미지급금을 검토할 수 있습니다.

• 파트너별 장기 미수금: 파트너 없이도 미수금을 검토할 수 있습니다.

• 은행 계좌 내역 조정: 기말 기준으로 모든 은행 계좌 거래를 조정합니다.

• 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.

• 대출: 자동 상환 계산이 가능하도록 대출 항목이 정확히 등록되어 있는지 확인합니다.

• 수동 조정: 필요에 따라 수동 조정 및 내부 검사를 완료합니다.

• 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:

• 검토 완료 (초록색으로 강조 표시): 검사에 통과하였습니다.

• 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:

  • 실패한 수표 카드를 클릭하여 문제를 해결하세요:

  • 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 Accounting ‣ Configuration ‣ Check. Then, click New and complete the necessary fields.

• 수표 상태에 대한 변경 사항은 모두 메시지창에 기록됩니다.

제출

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.