账簿

All your accounting entries must appear in an accounting journal. So you must, at a minimum, create a Sales Journal for customer invoices, a Purchase Journal for supplier invoices and a Cash Journal for cash and bank transactions.

配置账簿

To view, edit or create new journals use the menu Accounting ‣ Configuration ‣ Financial Accounting ‣ Journals ‣ Journals.

Definition of an accounting journal

You have to associate a view with each journal. The journal view indicates the fields that must be visible and required to enter accounting data in that journal. The view determines both the order of the fields and the properties of each field. For example, the field Account Number must appear when entering data in the bank journal but not in the other journals.

Before creating a new view for a journal, check that there is nothing similar already defined for another journal. You should only create a new view for new types of journals.

注解

Customizing Views

You will often have to edit a journal view. For example, for a journal in a foreign currency you add a field for the currency, and this currency must be in the journal view.

Conversely, to simplify data entry, the journal view for the bank is quite different from one of the invoicing journals.

You can create a sequence for each journal. This sequence gives the automatic numbering for accounting entries. Or several journals can use the same sequence if you want to define one for them all.

The credit and debit account by default permit the automatic generation of counterpart entries when you are entering data in the journal quickly. For example, in a bank journal you should put an associated bank account for default matching credits and debits, so that you do not have to create counterparts for each transaction manually.

A journal can be marked as being centralized. When you do this, the counterpart entries will not be owned by each entry, but globally for the given journal and period. You will then have a credit line and a debit line centralized for each entry in one of these journals, meaning that both credit and debit appear on the same line.

数据录入的控制和提示

You can carry out two types of control on journals in OpenERP – controls over the financial accounts and access controls for groups of users. In addition to these controls, you can also apply all of the rights management detailed in 配置与系统管理.

To avoid mistakes while entering accounts data, you can place conditions in the general accounts about who can use a given account. To do this, you must list all the accounts or valid account types in the second tab, Entry Controls. If you have not added any accounts there, OpenERP applies no restriction on data entry in the accounts or journals. If you list accounts and the types of accounts that can be used in a journal, OpenERP prevents you from using any account not in that list. This verification step starts from the moment you save the entry.

This functionality is useful for limiting possible data entry errors. Also, in a bank journal, it is possible to restrict the accounts that can be linked to a bank to classes 1 to 5. Using this, you would help prevent the user from making any false entries in the journal.

小技巧

Control of Data Entry

In accounting it is not a good idea to allow a data entry directly from bank account A to bank account B. If you enter a transaction from bank A to bank B, the transaction will be accounted for twice.

To prevent this problem, pass the transaction through intermediate account C. At the time of data entry, the system checks the type of account that is accepted in the bank journal: only accounts that are not of type Bank are accepted.

If your accountant defines this control properly, non-accounting users are prevented from transferring payment from one bank to another, reducing your risks.