การปิดบัญชีสิ้นปี¶
Year-end closing is essential for maintaining financial accuracy, complying with regulations, making informed decisions, and ensuring transparency in reporting.
ดูเพิ่มเติม
ปีงบประมาณ¶
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.
หากต้องการแก้ไขค่าเหล่านี้ ให้ไปที่ ใต้ส่วน รอบระยะเวลาบัญชี ให้เปลี่ยนฟิลด์ วันสุดท้าย หากจำเป็น
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.
Note
Once the set fiscal period is over, Odoo automatically reverts to the default periodicity, considering the value specified in the Last Day field.
รายการตรวจสอบสิ้นปี¶
ก่อนปิดปีบัญชี¶
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.
Close all suspense accounts.
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.
จองรายการ ค่าเสื่อมราคา และ รายได้รอการตัดบัญชี ทั้งหมด
การปิดปีบัญชี¶
จากนั้นให้ปิดปีบัญชี:
Run a tax report, and verify that all tax information is correct.
Reconcile all accounts on the balance sheet:
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.
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.
ถัดไป นักบัญชีน่าจะตรวจสอบรายการในงบดุลและรายการในบัญชีสำหรับ:
การปรับด้วยตนเองสำหรับบัญชีสิ้นปี
งานอยู่ระหว่างดำเนินการ
รายการบันทึกค่าเสื่อมราคา
สินเชื่อ,
การปรับภาษี
อื่นๆ
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.
Tip
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.
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.
A Reason for this exception can be added.
All of this information is logged in the chatter of the company record.
Tip
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¶
Important
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.
At the end of a fiscal year, a company will almost always have a net profit or a net loss that is calculated by summing the income and expenses accounts of the profit and loss statement. Odoo displays the result for year N as a dynamic line called Result Brought Forward in the trial balance and general ledger of the year N+1. To clear this dynamic line, create a manual journal entry in year N for the end-of-year result using a Current Year Earnings type account.
Balancing the trial balance¶
งบทดลองโดยค่าเริ่มต้นจะสมดุลเสมอ (หมายความว่าผลรวมของเดบิตเท่ากับผลรวมของเครดิต) เพราะบันทึกผลรวมของรายการสมุดรายวันทั้งหมดซึ่งสมดุลในตัวเอง อย่างไรก็ตาม บัญชีงบดุล (สินทรัพย์ หนี้สิน และส่วนของเจ้าของ) จะยกยอดจากปีบัญชีก่อนหน้ามา ในขณะที่ บัญชีกำไรขาดทุน (รายได้ ค่าใช้จ่าย และ บัญชีจัดสรร) จะรีเซ็ตเป็นศูนย์เมื่อเริ่มต้นปีบัญชีใหม่ ความแตกต่างในพฤติกรรมของบัญชีนี้จะทำให้งบทดลองไม่สมดุลหากไม่มีรายการแบบไดนามิก - ยอดกำไรสะสมยกมาจากปีก่อน - ที่ปรับยอดความแตกต่างนี้ชั่วคราวจนกว่าจะมีการ:ref:บันทึกรายการสมุดรายวันด้วยตนเอง <accounting/year-end/manual-je>`อย่างชัดเจนเพื่อจัดสรรกำไรหรือขาดทุน การบันทึกรายการแบบชัดแจ้งไปยัง:ref:`บัญชีกำไรสะสมปีปัจจุบัน <accounting/year-end/appropriation> ใณ วันสิ้นปี จะช่วย 'ล้างยอด' บรรทัดรายการที่มีการเปลี่ยนแปลงให้เป็นศูนย์และทำให้งบทดลองสมดุลด้วยรายการสมุดรายวันจริง ไม่จำเป็นต้องทำรายการสมุดรายวันด้วยตนเองนี้ทันทีหลังจากสิ้นสุดปีบัญชีเนื่องจากงบทดลองสมดุลอยู่แล้วเสมอ แต่เมื่อใดก็ตามที่กำไร/ขาดทุนของบริษัทพร้อมที่จะจัดสรร รายการสมุดรายวันด้วยตนเองนี้จะแทนที่รายการแบบไดนามิก
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 Result Brought Forward line with an explicit journal item that balances the trial balance, create a manual journal entry by following these steps:
Go to .
Click the New button.
Add a Reference such as
Annual Closing [YEAR], replacing[YEAR]with the current year.Set the Accounting Date to the end of the fiscal year in which the profit or loss was incurred.
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 Result Brought Forward line of the trial balance for the year after the profit or loss was incurred.
เพิ่มหนึ่งรายการหรือมากกว่าที่บันทึกเครดิต (ในกรณีที่มีกำไร) หรือบันทึกเดบิต (ในกรณีที่ขาดทุน) ไปยังบัญชีปลายทางหนึ่งบัญชีหรือมากกว่าเพื่อปรับสมดุลรายการบันทึกบัญชี ขึ้นอยู่กับการปรับให้เหมาะกับท้องถิ่นและสถานการณ์ บัญชีปลายทางอาจแตกต่างกันไป แต่อาจเป็นบัญชีการจัดสรรอื่นๆ (กำไรสะสมปีปัจจุบัน) บัญชีส่วนของเจ้าของ บัญชีหนี้สินหมุนเวียน หรือการผสมผสานของบัญชีเหล่านี้ ผลรวมของรายการเหล่านี้ต้องสมดุลกับรายการจากขั้นตอนก่อนหน้า
Click Post.
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).
Destination |
Profit and loss appropriation account (Debit) |
Balance sheet destination account (Credit) |
|---|---|---|
Legal reserve |
692000 Appropriations to Legal Reserve |
130000 Legal Reserve |
Carried Forward |
693000 Profits to Be Carried Forward |
140000 Profit Brought Forward |
Dividends |
694000 Compensation for Contributions |
471000 Dividends - Current Financial Period |
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.
Note
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.
รีวิว¶
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 result brought forward 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.
Tip
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.
ส่ง¶
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.
Tip
To review checks before submitting the annual closing, click the (vertical ellipsis) icon on the annual closing line and select Reset.