Year-end closing¶
Year-end closing is vital for maintaining financial accuracy, complying with regulations, making informed decisions, and ensuring transparency in reporting.
会计年度¶
By default, the fiscal year is set to last 12 months and end on December 31st. However, its duration and end date can vary due to cultural, administrative, and economic considerations.
To modify these values, go to . Under the Fiscal Periods section, change the Last Day field if necessary.
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. From there, click Create, give it a Name, and both a Start Date and End Date.
注解
Once the set fiscal period is over, Odoo automatically reverts to the default periodicity, taking into account the value specified in the Last Day field.
年终检查表¶
Before closure¶
Before closing a fiscal year, ensure first 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.
Verify that all customer invoices have been entered and approved and that there are no draft invoices.
Confirm that all vendor bills have been entered and agreed upon.
Validate all expenses, ensuring their accuracy.
Corroborate that all received payments have been encoded and recorded accurately.
Close all suspense accounts.
Book all depreciation and deferred revenue entries.
Closing a fiscal year¶
Then, to close the fiscal year:
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 according to the actual balances found on the bank statements.
Reconcile all transactions in the cash and bank accounts by running the aged receivables and aged payables reports.
Audit all accounts, being sure to fully understand all transactions and their nature, making sure to include loans and fixed assets.
Optionally, run payments matching 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.
Next, the accountant likely verifies balance sheet items and book entries for:
year-end manual adjustments,
work in progress,
depreciation journal entries,
loans,
tax adjustments,
等等
If the accountant is going through the year-end audit, they may want to have paper copies of all balance sheet items (such as loans, bank accounts, prepayments, sales tax statements, etc.) to compare these with the balances in Odoo.
小技巧
During this process, it is good practice to set a Journal Entries Lock Date to the last day (inclusive) of the preceding fiscal year by going to . This way, the accountant can be confident that nobody changes the transactions while auditing the books. Users from the accountant access group can still create and modify entries.
Current year’s earnings¶
Odoo 使用一种名为**本年度收益**的独特账户类型来显示**收入**和**支出**账户之间的差额。
注解
会计科目表只能包含一个此类科目。默认情况下，它是一个 999999 账户，名为:guilabel:未分配利润/亏损。
要分配本年度的收益，可创建一个杂项分录，将其记入任何权益账户。完成后，确认**资产负债表**中的本年度收益是否正确报告余额为零。如果是这样，请进入 设置 所有用户锁定日期 为财政年度的最后一天。
警告
Setting an All Users Lock Date is irreversible and cannot be removed.
注解
A specific year-end closing entry is optional in order to close out the profit and loss statement. The reports are created in real-time, meaning that the profit and loss statement corresponds directly with the year-end date specified in Odoo. Therefore, any time the income statement is generated, the beginning date corresponds with the beginning of the fiscal year and all account balances should equal zero.