Plan comptable¶

The chart of accounts (COA) is the list of all the accounts used to record financial transactions in the general ledger of an organization. The chart of accounts can be found under Accounting ‣ Configuration ‣ Chart of Accounts.

When browsing your chart of accounts, you can sort the accounts by Code, Account Name, or Type, but other options are available in the drop-down menu

Configuration d’un compte¶

The country you select during the creation of your database (or additional company in your database) determines which fiscal localization package is installed by default. This package includes a standard chart of accounts already configured according to the country’s regulations. You can use it directly or set it according to your company’s needs.

To create a new account, go to Accounting ‣ Configuration ‣ Chart of Accounts, click Create, and fill in (at the minimum) the required fields (Code, Account Name, Type).

Code et nom¶

Each account is identified by its Code and Name, which also indicate the account’s purpose.

Type¶

Il est très important de configurer correctement le type de compte, car il a de multiples fonctions :

• Informations sur l’objectif et le comportement du compte

• Générer des rapports juridiques et financiers spécifiques à chaque pays

• Définir les règles pour clôturer un exercice

• Générer des écritures d’ouverture

To configure an account type, open the Type field’s drop-down selector and select the corresponding type from the following list:

Assets¶

Some account types can automate the creation of asset entries. To automate entries, click View on an account line and go to the Automation tab.

You have three choices for the Automation tab:

1. Non : il s’agit de la valeur par défaut. Rien ne se passe.

2. Create in draft: whenever a transaction is posted on the account, a draft entry is created but not validated. You must first fill out the corresponding form.

3. Create and validate: you must also select a Deferred Expense Model. Whenever a transaction is posted on the account, an entry is created and immediately validated.

Taxes par défaut¶

In the View menu of an account, select a default tax to be applied when this account is chosen for a product sale or purchase.

Étiquettes¶

Some accounting reports require tags to be set on the relevant accounts. To add a tag, under View, click the Tags field and select an existing tag or Create a new one.

Groupes de comptes¶

Account groups are useful to list multiple accounts as sub-accounts of a bigger account and thus consolidate reports such as the Trial Balance. By default, groups are handled automatically based on the code of the group. For example, a new account 131200 is going to be part of the group 131000. You can attribute a specific group to an account in the Group field under View.

Créer manuellement des groupes de comptes¶

To create a new account group, activate developer mode and head to Accounting ‣ Configuration ‣ Account Groups. Here, create a new group and enter the name, code prefix, and company to which that group account should be available. Note that you must enter the same code prefix in both From and to fields.

To display your Trial Balance report with your account groups, go to Accounting ‣ Reporting ‣ Trial Balance, then open the Options menu and select Hierarchy and Subtotals.

Autoriser le lettrage¶

Certains comptes, tels que les comptes créés pour enregistrer les transactions d’un mode de paiement, peuvent être utilisés pour le lettrage des pièces comptables.

Par exemple, une facture payée par carte de crédit peut être marquée comme payée si elle est lettrée avec son paiement. Par conséquent, le compte utilisé pour enregistrer les paiements par carte de crédit doit être configuré de manière à autoriser le lettrage.

To do so, check the Allow Reconciliation box in the account’s settings, and Save; or enable the button from the chart of accounts view.

Obsolète¶

It is not possible to delete an account once a transaction has been recorded on it. You can make them unusable by using the Deprecated feature: check the Deprecated box in the account’s settings, and Save.