Cierre del ejercicio¶
El cierre del año fiscal es de suma importancia para que las finanzas sean correctas, cumplan con las leyes, los informes sean transparentes y así podamos tomar decisiones informadas.
Ver también
Ejercicios fiscales¶
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.
Para modificar estos valores, vaya a . El campo Último día se encuentra en la sección Periodos fiscales, cámbielo si es necesario.
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.
Nota
Once the set fiscal period is over, Odoo automatically reverts to the default periodicity, considering the value specified in the Last Day field.
Tareas a realizar antes de terminar el año fiscal¶
Antes del cierre¶
Before closing a fiscal year, ensure that everything is accurate and up-to-date:
Asegúrese de que todas las cuentas bancarias estén totalmente conciliadas hasta final de año, a su vez, confirme que los balances contables finales coincidan con los saldos de los estados de cuenta bancarios.
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.
Registre todos los asientos de depreciación e ingresos diferidos.
Cierre de año fiscal¶
Lo siguiente es cerrar el año fiscal:
Run a tax report, and verify that all tax information is correct.
Reconcile all accounts on the balance sheet:
Actualice los balances bancarios en Odoo de acuerdo con los balances reales encontrados en los estados de cuenta bancarios.
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.
Es probable que su contador deseé verificar el balance general y los asientos de diario de:
ajustes manuales para el cierre de año,
trabajo en proceso,
asientos de amortización
préstamos,
ajustes fiscales,
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.
Truco
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.
Nota
Users with Administrator access rights to the Accounting app can create exceptions. To do so:
After setting the Lock Everything date, reopen the Lock Journal Entries window and 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.
Truco
To remove the Lock Everything date after it has been saved, configure the exception to apply for everyone and set the duration to forever.
Ganancias del año en curso¶
Odoo uses a unique account type called current year’s earnings to display the difference between the income and expense accounts.
Nota
El plan de cuentas solo puede contener una cuenta de este tipo. Como opción predeterminada, se trata de una cuenta 999999 denominada Ganancias/pérdidas no distribuidas.
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 .
Truco
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.