Accounting
Ledger and reports
What it is for
A chart of accounts, journals, tax rates, journal entries with debit and credit lines, fiscal periods and bank statement lines. Nothing is computed for you: balancing and tax amounts are the responsibility of whoever enters them. Posting and closing need approval.
What the package does and does not do
Chart of accounts, journals, tax rates, journal entries with debit and credit lines, fiscal years and periods, and bank statement lines. Amounts are money fields in minor currency units and tax rates are numbers in basis points (2000 means 20.00 percent). An entry shows its total debit and total credit, and posting is refused unless they are equal; a posted entry gets the next number of a gapless yearly series. Tax amounts are still entered by whoever books the entry. Account and journal codes are unique. Posting an entry and closing a period or fiscal year need a human approval and the stricter accounting.approver group; agents may only propose them.
Module details
- Version:
0.3.0 - Author: SpaceCorps
- Licence: AGPL-3.0-or-later
- Needs core:
^0.2(core 0.2.0 is current) - Maturity: Beta
- Categories: Finance
Models
accounting_account
An account of the chart of accounts
Read group: accounting.user. Write group: accounting.manager.
| Field | Kind | Data class | Personal data | Group | Agents see | Description |
|---|---|---|---|---|---|---|
code | text | none | no | accounting.user | in clear | Account code as used in the chart, for example 400000; no two accounts share a code |
name | text | none | no | accounting.user | in clear | Account name, for example Trade receivables |
account_type | select (asset_receivable, asset_cash, asset_current, asset_fixed, liability_payable, liability_current, liability_non_current, equity, income, income_other, expense, expense_direct_cost) | none | no | accounting.user | in clear | Type of account: asset_receivable, asset_cash, asset_current, asset_fixed, liability_payable, liability_current, liability_non_current, equity, income, income_other, expense, expense_direct_cost |
reconcile | bool | none | no | accounting.user | in clear | Whether open items on this account can be reconciled (receivable, payable, bank clearing) |
deprecated | bool | none | no | accounting.user | in clear | Whether the account is closed to new postings |
note | longtext | none | no | accounting.user | in clear | Internal remarks about how the account is used |
accounting_journal
A journal that groups entries of one kind (sales, purchases, bank, cash, miscellaneous)
Read group: accounting.user. Write group: accounting.manager.
| Field | Kind | Data class | Personal data | Group | Agents see | Description |
|---|---|---|---|---|---|---|
name | text | none | no | accounting.user | in clear | Journal name, for example Customer invoices |
code | text | none | no | accounting.user | in clear | Short code of the journal, for example INV; no two journals share a code |
kind | select (sale, purchase, cash, bank, general) | none | no | accounting.user | in clear | What the journal records: sale, purchase, cash, bank, general |
default_account_id | ref → accounting_account | none | no | accounting.user | in clear | Default account for entries of this journal (the bank account for a bank journal) |
currency | text | none | no | accounting.user | in clear | ISO 4217 currency code of the journal, for example EUR; empty means the company currency |
active | bool | none | no | accounting.user | in clear | Whether the journal can still receive entries |
accounting_tax
A tax rate that entry lines can refer to
Read group: accounting.user. Write group: accounting.manager.
| Field | Kind | Data class | Personal data | Group | Agents see | Description |
|---|---|---|---|---|---|---|
name | text | none | no | accounting.user | in clear | Tax name, for example VAT 20% sales |
rate_bp | number | none | no | accounting.user | in clear | Rate in basis points: 2000 means 20.00 percent, 550 means 5.50 percent |
scope | select (sales, purchases, none) | none | no | accounting.user | in clear | Where the tax applies: sales, purchases, none |
price_included | bool | none | no | accounting.user | in clear | Whether prices already include this tax |
tax_account_id | ref → accounting_account | none | no | accounting.user | in clear | Account the tax amount is booked on |
active | bool | none | no | accounting.user | in clear | Whether the tax can still be chosen on new lines |
accounting_fiscal_year
A fiscal year, opened and closed as a whole
Read group: accounting.user. Write group: accounting.manager.
| Field | Kind | Data class | Personal data | Group | Agents see | Description |
|---|---|---|---|---|---|---|
name | text | none | no | accounting.user | in clear | Fiscal year name, for example FY2026 |
start_on | date | none | no | accounting.user | in clear | First day of the fiscal year (YYYY-MM-DD) |
end_on | date | none | no | accounting.user | in clear | Last day of the fiscal year (YYYY-MM-DD) |
state | select (open, closed) | none | no | accounting.user | in clear | Fiscal year status: open, closed |
accounting_period
An accounting period (normally a month) inside a fiscal year
Read group: accounting.user. Write group: accounting.manager.
| Field | Kind | Data class | Personal data | Group | Agents see | Description |
|---|---|---|---|---|---|---|
fiscal_year_id | ref → accounting_fiscal_year | none | no | accounting.user | in clear | The fiscal year the period belongs to |
name | text | none | no | accounting.user | in clear | Period name, for example 2026-03 |
start_on | date | none | no | accounting.user | in clear | First day of the period (YYYY-MM-DD) |
end_on | date | none | no | accounting.user | in clear | Last day of the period (YYYY-MM-DD) |
state | select (open, closed) | none | no | accounting.user | in clear | Period status: open, closed |
accounting_move
A journal entry: a dated set of debit and credit lines in one journal
Read group: accounting.user. Write group: accounting.user.
| Field | Kind | Data class | Personal data | Group | Agents see | Description |
|---|---|---|---|---|---|---|
journal_id | ref → accounting_journal | none | no | accounting.user | in clear | The journal the entry belongs to |
date | date | none | no | accounting.user | in clear | Accounting date of the entry (YYYY-MM-DD) |
number | sequence | none | no | accounting.user | in clear | Entry number such as JE/2026/00042, assigned when the entry is posted from a gapless series that starts again each year |
reference | text | none | no | accounting.user | in clear | External reference, for example the supplier's invoice number |
partner_id | ref → party | none | no | accounting.user | in clear | The contact the entry is about |
narration | longtext | none | no | accounting.user | in clear | Free-text note about the entry |
total_debit | money | financial | no | accounting.user | withheld | Sum of the debit amounts of the entry's lines (minor currency units) |
total_credit | money | financial | no | accounting.user | withheld | Sum of the credit amounts of the entry's lines (minor currency units) |
state | select (draft, posted, cancelled, reversed) | none | no | accounting.user | in clear | Entry status: draft, posted, cancelled, reversed |
accounting_move_line
One debit or credit line of a journal entry
Read group: accounting.user. Write group: accounting.user.
| Field | Kind | Data class | Personal data | Group | Agents see | Description |
|---|---|---|---|---|---|---|
move_id | ref → accounting_move | none | no | accounting.user | in clear | The journal entry the line belongs to |
account_id | ref → accounting_account | none | no | accounting.user | in clear | The account the line is booked on |
partner_id | ref → party | none | no | accounting.user | in clear | The contact the line is about |
label | text | none | no | accounting.user | in clear | Line description |
debit | money | financial | no | accounting.user | withheld | Debit amount in minor currency units; 0 when the line is a credit |
credit | money | financial | no | accounting.user | withheld | Credit amount in minor currency units; 0 when the line is a debit |
tax_id | ref → accounting_tax | none | no | accounting.user | in clear | Tax the line carries, if any |
due_on | date | none | no | accounting.user | in clear | Due date for receivable and payable lines (YYYY-MM-DD) |
reconciled | bool | none | no | accounting.user | in clear | Whether the line has been matched against a payment |
accounting_bank_statement_line
A line of a bank statement waiting to be matched to entries
Read group: accounting.user. Write group: accounting.user.
| Field | Kind | Data class | Personal data | Group | Agents see | Description |
|---|---|---|---|---|---|---|
journal_id | ref → accounting_journal | none | no | accounting.user | in clear | The bank journal the statement belongs to |
date | date | none | no | accounting.user | in clear | Booking date at the bank (YYYY-MM-DD) |
label | text | none | no | accounting.user | in clear | Payment reference or description as the bank reports it |
amount | money | financial | no | accounting.user | withheld | Amount in minor currency units; positive for money in, negative for money out |
counterparty_name | text | financial | yes | accounting.user | withheld | Name of the payer or payee as the bank reports it |
counterparty_iban | text | financial | yes | accounting.user | withheld | Bank account of the payer or payee |
move_line_id | ref → accounting_move_line | none | no | accounting.user | in clear | The entry line this statement line was matched to |
state | select (unmatched, matched, reconciled) | none | no | accounting.user | in clear | Matching status: unmatched, matched, reconciled |
Workflows
accounting_fiscal_year
| Action | Moves | Who may run it | Approval |
|---|---|---|---|
accounting_fiscal_year.close | state: open → closed | accounting.approver | yes |
accounting_fiscal_year.reopen | state: closed → open | accounting.approver | yes |
accounting_period
| Action | Moves | Who may run it | Approval |
|---|---|---|---|
accounting_period.close | state: open → closed | accounting.approver | yes |
accounting_period.reopen | state: closed → open | accounting.approver | yes |
accounting_move
| Action | Moves | Who may run it | Approval |
|---|---|---|---|
accounting_move.post | state: draft → posted | accounting.approver | yes |
accounting_move.cancel | state: draft → cancelled | accounting.user | no |
accounting_move.reverse | state: posted → reversed | accounting.approver | yes |
accounting_bank_statement_line
| Action | Moves | Who may run it | Approval |
|---|---|---|---|
accounting_bank_statement_line.match | state: unmatched → matched | accounting.user | no |
accounting_bank_statement_line.reconcile | state: matched → reconciled | accounting.manager | no |
accounting_bank_statement_line.unmatch | state: matched → unmatched | accounting.user | no |
Permission groups
Groups used by this app:
accounting.approveraccounting.manageraccounting.user
Approval steps
Steps an agent can only propose:
accounting_fiscal_year.closeaccounting_fiscal_year.reopenaccounting_period.closeaccounting_period.reopenaccounting_move.postaccounting_move.reverse
What agents can and cannot do
An agent can read, search, create and update records of this app, and run the actions that need no approval, within the permission groups of its token.
It can only propose these steps, and a person must approve them: accounting_fiscal_year.close, accounting_fiscal_year.reopen, accounting_period.close, accounting_period.reopen, accounting_move.post, accounting_move.reverse, accounting_account.delete, accounting_journal.delete, accounting_tax.delete, accounting_fiscal_year.delete, accounting_period.delete, accounting_move.delete, accounting_move_line.delete, accounting_bank_statement_line.delete.
These fields are withheld from agents entirely: accounting_move.total_debit, accounting_move.total_credit, accounting_move_line.debit, accounting_move_line.credit, accounting_bank_statement_line.amount, accounting_bank_statement_line.counterparty_name, accounting_bank_statement_line.counterparty_iban.
Dependencies
Each dependency states the versions it accepts. Built-in apps version with the core, so a requirement on one is checked against the core version.
- Contacts:
^0.2(built in)
Installing this app from the marketplace also installs the dependencies it is missing, in one plan that you confirm once.
Install
Install it from the Customize app (Marketplace), or from the command line:
obop modules install-from accountingNeeds a database and administrator rights.