Tryton - Issues

 

Issue8809

Title msg_close_fiscalyear_account_balance_not_zero
Priority bug Status chatting
Superseder Nosy List risto3
Type Components account_fr
Assigned To Keywords
Reviews

Created on 2019-11-10.13:26:53 by risto3, last changed by risto3.

Messages
msg53180 (view) Author: [hidden] (risto3) Date: 2019-11-14.15:55:08
was not aware that we are the only French PCG users...

In any event, seems according the choices between {'balance', 'income', 'off-balance'} for the account type Résultat de l'exercice [bénéfice ou perte] (seq=70) which is currently (in 5.4) set to 'income', the logical choice is 'balance' because it is a primary component of 'Passif->Capitaux Propres' at the end of fiscal year.

Should be able to test this week-end.
msg53179 (view) Author: [hidden] (ced) (Tryton committer) (Tryton translator) Date: 2019-11-14.14:18:31
Maintainers are not your slave. If you want something, do it.
msg53178 (view) Author: [hidden] (risto3) Date: 2019-11-14.13:04:02
It was seemingly correct in 5.0 and prior as 120/129 are both marked as 'deferral'.
IMHO it is a job for the maintainer to avoid any regression in 5.2 and later.
msg53177 (view) Author: [hidden] (ced) (Tryton committer) (Tryton translator) Date: 2019-11-14.12:52:56
Please do your homework, provide what you think should be the account definition.
msg53176 (view) Author: [hidden] (risto3) Date: 2019-11-14.12:48:44
But 120/129 are deferral accounts, holding the fiscal year results over into the new fiscal year for affectation.

If there any problem understanding the accounting definition of these French accounts either consult a certified accountant and/or review the PCG + the many books available (notably Edition Lefebvre which has already been donated to the foundation... therein there is a very good discussion of how to close the year in the chapter "Les Résultats"... in particular 'Constatation du résultat' et 4Situation entre la clôture de l'exercice et l'approbation des comptes')

Clearly the type should *not* be income as it is part of the opening balance of the new fiscal year.
msg53175 (view) Author: [hidden] (ced) (Tryton committer) (Tryton translator) Date: 2019-11-14.12:36:24
This is the expected behavior. The non-deferral accounts must be zeroed to close the fiscal year. Usually, it is done on a adjustment period.
msg53174 (view) Author: [hidden] (risto3) Date: 2019-11-14.12:22:21
I get the error that account 120 must be zero where, in the case of profitable year it is positive (129 is for a deficit year).

I should net be getting this error. That *is* the problem report.
msg53173 (view) Author: [hidden] (ced) (Tryton committer) (Tryton translator) Date: 2019-11-14.12:18:02
I see no problem reported.
msg53172 (view) Author: [hidden] (risto3) Date: 2019-11-14.12:07:45
> Wrong "Le  compte  12  est  soldé  après  décision  d'affectation  du résultat".

? Well, yes, it is... if in the meanwhile it has not been temporarily affected to 88x

Art. 948-88
88 : Résultat en instance d'affectation
Le compte 88 "Résultat en instance d'affectation" peut être utilisé par l'entité pour l'affectation du résultat de l'exercice précédent.

But what does that have to do with the matter?  We're talking about operations at end of fiscal year.
msg53168 (view) Author: [hidden] (ced) (Tryton committer) (Tryton translator) Date: 2019-11-14.00:52:00
Wrong "Le  compte  12  est  soldé  après  décision  d'affectation  du résultat".
msg53167 (view) Author: [hidden] (risto3) Date: 2019-11-13.22:10:52
Wrong, 120/129 is where the closing balance of the non-deferrals go!

Art. 941-1212: Résultat de l’exercice
http://www.anc.gouv.fr/files/live/sites/anc/files/contributed/ANC/1.%20Normes%20fran%C3%A7aises/Recueils/PCG_Janvier2017/pcg_janvier%202017.pdf
msg53162 (view) Author: [hidden] (ced) (Tryton committer) (Tryton translator) Date: 2019-11-13.21:25:25
I see no problem in the description. Account 120 is of type "income" so it must have a balance of zero to close the fiscal year.
msg53119 (view) Author: [hidden] (risto3) Date: 2019-11-10.13:26:52
In test base for migration to 5.4 I try to close a fiscal year in French plan, and I get:

Pour clôture l'année fiscale, la balance du compte "101310 - Capital non amorti" doit être de zéro

I re-open a previously closed year and I get similar. 

So I realise I probably needed to update the account plan so I did. 
That seemed to get over this one, but just to check I re-opened/closed all the way back to the first begin balance where I get:

Pour clôture l'année fiscale, la balance du compte "120 - Résultat de l'exercice (bénéfice)" doit être de zéro

I guess there is perhaps a problem in account_fr.xml for the account "120"?
History
Date User Action Args
2019-11-14 15:55:08risto3setmessages: + msg53180
2019-11-14 14:22:52cedsetnosy: - ced
2019-11-14 14:18:31cedsetmessages: + msg53179
2019-11-14 13:04:02risto3setstatus: need-eg -> chatting
messages: + msg53178
2019-11-14 12:52:57cedsetstatus: chatting -> need-eg
messages: + msg53177
2019-11-14 12:48:44risto3setstatus: invalid -> chatting
messages: + msg53176
2019-11-14 12:36:24cedsetstatus: chatting -> invalid
messages: + msg53175
2019-11-14 12:22:21risto3setstatus: invalid -> chatting
messages: + msg53174
2019-11-14 12:18:02cedsetstatus: chatting -> invalid
messages: + msg53173
2019-11-14 12:07:45risto3setstatus: invalid -> chatting
messages: + msg53172

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