The Problem
In Odoo, a single journal entry may contain multiple debit journal items and multiple credit journal items.
However, there is no way for us to identify the countered line(s) of a line and its countered account(s) which may causes some troubles when:
- making reports that require showing up counterparts and countered accounts of a transaction
- identifying types of business transactions. For example, according to Vietnam Accounting Standards, revenues from both loan interests and exchange
rate profit are also encoded into the account 515. It is impossible to build Cash Flow Statement while it requires to separate those revenues.
Features at a glance
| ID |
Account |
Countered Accounts |
Debit |
Credit |
Countered Journal Items |
| 1 |
131 |
5111, 5113 |
150 |
0 |
[2], [3] |
| 2 |
5111 |
131 |
0 |
100 |
[1] |
| 3 |
5113 |
131 |
|
50 |
[1] |
Features in Details
Journal Items
The following key stored and computed fields have been added into the Journal Item model (account.move.line):
- Countered Journal Items: the journal items that are counterparts of the current journal item.
- Countered Accounts: the accounts that are counterparts of the account of the current item.
- Countered Amount: The matched amount that has been set as countered amount for this journal item.
- Countered Status: A technical field to indicate that the journal item has either countered fully or partially or not-yet-countered.
Journal Entries
The following key stored and computed fields has been added into the Journal Entry model (account.move):
- Countered Status: A technical field to indicate that the journal entry has either countered fully or partially or not-yet-countered.
Wizards
- Counterparts Generator is a wizard to allow accounting manager to either generate missing counterparts for account journal items or regenerate counterparts for all the existing items. It also allow you to limit the number of entries during generation by select one or more journals
Journal Item Counterparts
A new technical model named 'Journal Item Counterpart' (account.move.line.ctp) is created to map a credit journal item with a debit journal item which has the following key fields:
- dr_aml_id: The debit journal item (also known as 'account move line')
- cr_aml_id: The credit journal item
- countered_amt: the amount that match the counterpart operation of the two journal items above mention
When a counterpart operation is carried out, a new record of the model Journal Item Counterpart will
be created to map a credit journal item with a debit journal item to indicate that the later journal item is a counterpart with a countered amount.
Some Use Cases for Proof of Concepts
Entry with One single debit item and One single credit item
Entry:
- [1] Debit 131 (Customer Receivable): $100
- [2] Credit 511 (Sales Revenue): $100
Counterpart Mapping:
- Debit Line: [1]
- Credit Line: [2]
- Countered Amount: $100
List view demostration:
| ID |
Account |
Countered Accounts |
Debit |
Credit |
Countered Journal Items |
| 1 |
131 |
511 |
100 |
0 |
[2] |
| 2 |
511 |
131 |
0 |
100 |
[1] |
Entry with One single debit item and Multiple credit items
Entry:
- [1] Debit 131 (Customer Receivable): $150
- [2] Credit 5111 (Goods Sales Revenue): $100
- [3] Credit 5113 (Service Sales Revenue): $50
Counterpart Mapping:
- 1st Counterpart:
- Debit Line: [1]
- Credit Line: [2]
- Countered Amount: $100
- 2nd Counterpart:
- Debit Line: [1]
- Credit Line: [3]
- Countered Amount: $50
List view demonstration
| ID |
Account |
Countered Accounts |
Debit |
Credit |
Countered Journal Items |
| 1 |
131 |
5111, 5113 |
150 |
0 |
[2], [3] |
| 2 |
5111 |
131 |
0 |
100 |
[1] |
| 3 |
5113 |
131 |
|
50 |
[1] |
Entry with Multipe debit items and Multiple credit items
Entry:
- [1] Debit 1311 (Customer Receivable): $120
- [2] Debit 1312 (Customer Receivable): $30
- [3] Credit 5111 (Goods Sales Revenue): $100
- [4] Credit 5113 (Service Sales Revenue): $50
Counterpart Mapping:
- 1st Counterpart:
- Debit Line: [2]
- Credit Line: [3]
- Countered Amount: $20
- 2nd Counterpart:
- Debit Line: [2]
- Credit Line: [4]
- Countered Amount: $10
- 3rd Counterpart:
- Debit Line: [1]
- Credit Line: [3]
- Countered Amount: $80
- 4th Counterpart:
- Debit Line: [1]
- Credit Line: [4]
- Countered Amount: $40
List view demonstration
| ID |
Account |
Countered Accounts |
Debit |
Credit |
Countered Journal Items |
| 1 |
1311 |
5111, 5113 |
120 |
0 |
[3], [4] |
| 2 |
1312 |
5113 |
30 |
0 |
[4] |
| 3 |
5111 |
1311 |
0 |
100 |
[1] |
| 4 |
5113 |
1311, 1312 |
0 |
50 |
[1], [2] |
Editions Supported
- Community Edition
- Enterprise Edition
This software and associated files (the "Software") may only be
used
(executed, modified, executed after modifications) if you have
purchased a
valid license from the authors, typically via Odoo Apps,
or if you
have
received a written agreement from the authors of the
Software (see the
COPYRIGHT file).
You may develop Odoo modules that use the Software as a library
(typically
by depending on it, importing it and using its
resources), but
without
copying any source code or material from the
Software. You may distribute
those modules under the license of your
choice, provided that this
license
is compatible with the terms of
the Odoo Proprietary License (For
example:
LGPL, MIT, or proprietary
licenses similar to this one).
It is forbidden to publish, distribute, sublicense, or sell
copies of the
Software or modified copies of the Software.
The above copyright notice and this permission notice must be
included in
all copies or substantial portions of the Software.
THE SOFTWARE IS PROVIDED "AS IS", WITHOUT WARRANTY OF ANY KIND,
EXPRESS OR
IMPLIED, INCLUDING BUT NOT LIMITED TO THE WARRANTIES OF
MERCHANTABILITY,
FITNESS FOR A PARTICULAR PURPOSE AND
NONINFRINGEMENT. IN NO EVENT
SHALL THE
AUTHORS OR COPYRIGHT HOLDERS
BE LIABLE FOR ANY CLAIM, DAMAGES OR OTHER
LIABILITY, WHETHER IN AN
ACTION OF CONTRACT, TORT OR OTHERWISE,
ARISING
FROM, OUT OF OR IN
CONNECTION WITH THE SOFTWARE OR THE USE OR OTHER
DEALINGS IN THE
SOFTWARE.
