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In accounting module in the chart of accounts

Please help us to know what is ( Liquidity Transfers account) ?

What is the case in which we use it ?

I hope anyone can tell us an example please

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Liquidity Transfers account is an Intermediate account used for internal transfer between bank and cash accounts. 

for example if you want to transfer 100$ from Bank1 to Cash1 so Odoo first transfer (Create journal entry) 100$ from bank1 account to  Liquidity Transfers account and then another transfer (Create another journal entry) to transfer 100$ from  Liquidity Transfers account to Cash1 account

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This answer describes the account correctly. The way to transfer between bank and cash accounts is to use an Internal Transfer. See https://www.odoo.com/forum/help-1/how-to-make-internal-transfer-in-odoo14-182575 for how to do this at v14. More background at https://www.odoo.com/documentation/13.0/applications/finance/accounting/bank/misc/interbank.html including how to do this at v13. At v15 we no longer need two steps.

Many thanks Ray for the details.