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Re: Accounting: writing on debit/credit fields

Re: Accounting: writing on debit/credit fields

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Re: Accounting: writing on debit/credit fields

by
Albin John
- 29/05/2019 15:39:54
Hi All,
I already did this.
Screenshot from 2019-05-29 19-07-24.png
Screenshot from 2019-05-29 19-07-33.png


On Wed, May 29, 2019 at 6:47 PM Frederik Kramer <frederik.kramer@initos.com> wrote:

Hi Alexis,

Thanks for having brought up this very important issue. From a pure accounting perspective thing may have a rather severe impact, though. Though not being a tax accountant myself (disclaimer) i doubt that changing the values on database level would be in line with general good practise of accounting (at least in Germany). So if you decide to change values on DB for historical consistency be advised to ask a tax accountant BEFORE you take action and minium document what you've done and why.

Cheers Frederik

Am 29. Mai 2019 14:51:56 MESZ schrieb Alexis de Lattre <alexis.delattre@akretion.com>:
Dear OCA friends,

Stéphane Bidoul and me would like to warn all Odoo developers about an important problem we found a few weeks ago with some of our customers using Odoo for their accounting. Let me explain the problem:

TL;DR: when you create/write an account.move.line, you MUST round the debit and credit before calling create/write.

If you are interested in the details, read on.

on account.move.line, the fields "debit" and "credit" are defined as fields.Monetary with currency_field='company_currency_id', cf

For a company with EUR currency, we have a decimal precision of 2. Technically, on a recordset of the EUR currency, the field decimal_places = 2.

The problem is the following: if you do:
self.env['account.move.line'].create({
   'account_id': 42,
   'name': 'TEST',
   'debit': 10.0 / 3,
   'credit': 0,
   })
then, in the database, you get:
o2_test1=# select id, debit, credit from account_move_line where id=2;
 id |       debit        | credit
----+--------------------+--------
  2 | 3.3333333333333335 |    0.0

Then, if you use the OCA trial balance (with the module account_financial_report from https://github.com/OCA/account-financial-reporting/tree/11.0/account_financial_report), as the trial balance is doing sums in SQL but displays values with 2 digits, the total sum of the balance is not 0, but has a value of a few cents.

So, when you create/write an account.move.line, you MUST round the debit and credit before calling create/write.

In the OCA account_cutoff_prepaid, we computed some pro-rata to make the cutoff and then generate an account.move, and the code of that module didn't call round() on debit/credit before creating the account.move.
This was reported in this bug report: https://github.com/OCA/account-closing/issues/107
It was fixed in v10 in this PR (still needs to be ported to other versions):
If you used account_cutoff_prepaid to generate journal entries, you certainly need to fix your debit/credit in the database. You can have a look at the script I used to fix the data and use it (at your own risks) :

We should also review all the OCA code that create account.move to see if the debit/credit are properly rounded before calling create/write.

So, for float fields with a decimal precision or monetary fields, the rounding is only done when you enter an amount via a form view, not when you call write/create nor when you read the data via a recordset. 
As you can see in the ORM in the Monetary class (same for Float), the method convert_to_cache() as a rounding logic, but not the convert_to_write(), cf :

We talked about this problem with Joss from Odoo SA ; he is now aware of this problem and will talk about it with his collegues.

--
Dr.-Ing. Frederik Kramer
Geschäftsführer
        
initOS GmbH
An der Eisenbahn 1
21224 Rosengarten
        
Phone:  +49 4105 56156-12
Fax:    +49 4105 56156-10
Mobil:  +49 179 3901819
        
Email: frederik.kramer@initos.com
Web:   www.initos.com
        
Geschäftsführung:
Dr.-Ing. Frederik Kramer & Dipl.-Ing. (FH) Torsten Francke

Sitz der Gesellschaft: Rosengarten – Klecken
Amtsgericht Tostedt, HRB 205226
Steuer-Nr: 15/200/53247
USt-IdNr.: DE815580155

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Regards,
Albin John

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