[IMP] {,mrp_,stock_}account, *: add default stock accounts and production cost

account

1. We introduced a new Production Cost account that can be set on
locations with Production type. When products move into/out of a
production location. The account entry will be post on this account
instead of previous Stock in/out account.

2. On the accounting setting page, we can now set the default values for
all stock accounts. Users can also disable automatically accounting for
stock there.

Task-3046333

closes odoo/odoo#113973

Related: odoo/enterprise#37653
Signed-off-by: Tiffany Chang <tic@odoo.com>

addons/account/data/template/account.account-generic_coa.csv

@@ -3,6 +3,7 @@
 "stock_valuation","Stock Valuation","1101","asset_current","","False"
 "stock_in","Stock Interim (Received)","1102","asset_current","","True"
 "stock_out","Stock Interim (Delivered)","1103","asset_current","","True"
+"cost_of_production","Cost of Production","1104","asset_current","","True"
 "receivable","Account Receivable","1210","asset_receivable","","True"
 "to_receive_rec","Products to receive","1211","asset_current","","True"
 "tax_paid","Tax Paid","1310","asset_current","","False"

addons/account/models/template_generic_coa.py

@@ -33,6 +33,7 @@ class AccountChartTemplate(models.AbstractModel):
             'property_stock_account_input_categ_id': 'stock_in',
             'property_stock_account_output_categ_id': 'stock_out',
             'property_stock_valuation_account_id': 'stock_valuation',
+            'property_stock_account_production_cost_id': 'cost_of_production',
         }
 
     @template('generic_coa', 'res.company')

addons/mrp_account/__init__.py

@@ -1,3 +1,14 @@
 # -*- coding: utf-8 -*-
 # Part of Odoo. See LICENSE file for full copyright and licensing details.
 from . import models
+
+
+def _configure_journals(env):
+    # if we already have a coa installed, create journal and set property field
+    for company in env['res.company'].search([('chart_template', '!=', False)]):
+        ChartTemplate = env['account.chart.template'].with_company(company)
+        template_code = company.chart_template
+        template_data = ChartTemplate._get_chart_template_data(template_code)['template_data']
+        if 'property_stock_account_production_cost_id' in template_data:
+            data = {'property_stock_account_production_cost_id': template_data['property_stock_account_production_cost_id']}
+            ChartTemplate._post_load_data(template_code, company, data)

addons/mrp_account/__manifest__.py

@@ -31,5 +31,6 @@ If the automated inventory valuation is active, the necessary accounting entries
     ],
     'installable': True,
     'auto_install': True,
+    'post_init_hook': '_configure_journals',
     'license': 'LGPL-3',
 }

addons/mrp_account/models/product.py

@@ -1,7 +1,7 @@
 # -*- coding: utf-8 -*-
 # Part of Odoo. See LICENSE file for full copyright and licensing details.
 
-from odoo import models
+from odoo import fields, models
 from odoo.tools import float_round, groupby
 
 
@@ -9,6 +9,13 @@ class ProductTemplate(models.Model):
     _name = 'product.template'
     _inherit = 'product.template'
 
+    def _get_product_accounts(self):
+        accounts = super()._get_product_accounts()
+        accounts.update({
+            'production': self.categ_id.property_stock_account_production_cost_id or False,
+        })
+        return accounts
+
     def action_bom_cost(self):
         templates = self.filtered(lambda t: t.product_variant_count == 1 and t.bom_count > 0)
         if templates:
@@ -105,3 +112,16 @@ class ProductProduct(models.Model):
             if byproduct_cost_share:
                 total *= float_round(1 - byproduct_cost_share / 100, precision_rounding=0.0001)
             return bom.product_uom_id._compute_price(total / bom.product_qty, self.uom_id)
+
+
+class ProductCategory(models.Model):
+    _inherit = 'product.category'
+
+    property_stock_account_production_cost_id = fields.Many2one(
+        'account.account', 'Production Account', company_dependent=True,
+        domain="[('company_id', '=', allowed_company_ids[0]), ('deprecated', '=', False)]", check_company=True,
+        help="""This account will be used as a valuation counterpart for both components and final products for manufacturing orders.
+                If there are any workcenter/employee costs, this value will remain on the account once the production is completed.""")
+
+    def _get_stock_account_property_field_names(self):
+        return super()._get_stock_account_property_field_names() + ['property_stock_account_production_cost_id']

addons/mrp_account/models/stock_move.py

@@ -26,22 +26,23 @@ class StockMove(models.Model):
             return account
         return super()._get_analytic_account()
 
-    def _get_src_account(self, accounts_data):
-        if not self.unbuild_id:
-            return super()._get_src_account(accounts_data)
-        else:
-            return self.location_dest_id.valuation_out_account_id.id or accounts_data['stock_input'].id
-
-    def _get_dest_account(self, accounts_data):
-        if not self.unbuild_id:
-            return super()._get_dest_account(accounts_data)
-        else:
-            return self.location_id.valuation_in_account_id.id or accounts_data['stock_output'].id
-
-    def _is_returned(self, valued_type):
-        if self.unbuild_id:
-            return True
-        return super()._is_returned(valued_type)
-
     def _ignore_automatic_valuation(self):
         return bool(self.raw_material_production_id)
+
+    def _get_src_account(self, accounts_data):
+        if self._is_production():
+            return self.location_id.valuation_out_account_id.id or accounts_data['production'].id
+        return super()._get_src_account(accounts_data)
+
+    def _get_dest_account(self, accounts_data):
+        if self._is_production_consumed():
+            return self.location_dest_id.valuation_in_account_id.id or accounts_data['production'].id
+        return super()._get_dest_account(accounts_data)
+
+    def _is_production(self):
+        self.ensure_one()
+        return self.location_id.usage == 'production' and self.location_dest_id._should_be_valued()
+
+    def _is_production_consumed(self):
+        self.ensure_one()
+        return self.location_dest_id.usage == 'production' and self.location_id._should_be_valued()

addons/mrp_account/tests/test_mrp_account.py

@@ -195,6 +195,13 @@ class TestMrpAccountMove(TestAccountMoveStockCommon):
     @classmethod
     def setUpClass(cls):
         super().setUpClass()
+        cls.production_account = cls.env['account.account'].create({
+            'name': 'Cost of Production',
+            'code': 'ProductionCost',
+            'account_type': 'liability_current',
+            'reconcile': True,
+        })
+        cls.auto_categ.property_stock_account_production_cost_id = cls.production_account
         cls.product_B = cls.env["product.product"].create(
             {
                 "name": "Product B",
@@ -238,11 +245,11 @@ class TestMrpAccountMove(TestAccountMoveStockCommon):
         productA_debit_line = self.env['account.move.line'].search([('ref', 'ilike', 'MO%Product A'), ('credit', '=', 0)])
         productA_credit_line = self.env['account.move.line'].search([('ref', 'ilike', 'MO%Product A'), ('debit', '=', 0)])
         self.assertEqual(productA_debit_line.account_id, self.stock_valuation_account)
-        self.assertEqual(productA_credit_line.account_id, self.stock_input_account)
+        self.assertEqual(productA_credit_line.account_id, self.production_account)
         # component move
         productB_debit_line = self.env['account.move.line'].search([('ref', 'ilike', 'MO%Product B'), ('credit', '=', 0)])
         productB_credit_line = self.env['account.move.line'].search([('ref', 'ilike', 'MO%Product B'), ('debit', '=', 0)])
-        self.assertEqual(productB_debit_line.account_id, self.stock_output_account)
+        self.assertEqual(productB_debit_line.account_id, self.production_account)
         self.assertEqual(productB_credit_line.account_id, self.stock_valuation_account)
 
         # unbuild
@@ -253,71 +260,10 @@ class TestMrpAccountMove(TestAccountMoveStockCommon):
         # finished product move
         productA_debit_line = self.env['account.move.line'].search([('ref', 'ilike', 'UB%Product A'), ('credit', '=', 0)])
         productA_credit_line = self.env['account.move.line'].search([('ref', 'ilike', 'UB%Product A'), ('debit', '=', 0)])
-        self.assertEqual(productA_debit_line.account_id, self.stock_input_account)
+        self.assertEqual(productA_debit_line.account_id, self.production_account)
         self.assertEqual(productA_credit_line.account_id, self.stock_valuation_account)
         # component move
         productB_debit_line = self.env['account.move.line'].search([('ref', 'ilike', 'UB%Product B'), ('credit', '=', 0)])
         productB_credit_line = self.env['account.move.line'].search([('ref', 'ilike', 'UB%Product B'), ('debit', '=', 0)])
         self.assertEqual(productB_debit_line.account_id, self.stock_valuation_account)
-        self.assertEqual(productB_credit_line.account_id, self.stock_output_account)
-
-    def test_unbuild_account_01(self):
-        """Test when production location has its valuation accounts. After unbuild,
-        the journal entries are the reversal of the journal entries created when
-        produce the product.
-        """
-        # set accounts for production location
-        production_location = self.product_A.property_stock_production
-        wip_incoming_account = self.env['account.account'].create({
-            'name': 'wip incoming',
-            'code': '000001',
-            'account_type': 'asset_current',
-        })
-        wip_outgoing_account = self.env['account.account'].create({
-            'name': 'wip outgoing',
-            'code': '000002',
-            'account_type': 'asset_current',
-        })
-        production_location.write({
-            'valuation_in_account_id': wip_incoming_account.id,
-            'valuation_out_account_id': wip_outgoing_account.id,
-        })
-
-        # build
-        production_form = Form(self.env['mrp.production'])
-        production_form.product_id = self.product_A
-        production_form.bom_id = self.bom
-        production_form.product_qty = 1
-        production = production_form.save()
-        production.action_confirm()
-        mo_form = Form(production)
-        mo_form.qty_producing = 1
-        production = mo_form.save()
-        production._post_inventory()
-        production.button_mark_done()
-
-        # finished product move
-        productA_debit_line = self.env['account.move.line'].search([('ref', 'ilike', 'MO%Product A'), ('credit', '=', 0)])
-        productA_credit_line = self.env['account.move.line'].search([('ref', 'ilike', 'MO%Product A'), ('debit', '=', 0)])
-        self.assertEqual(productA_debit_line.account_id, self.stock_valuation_account)
-        self.assertEqual(productA_credit_line.account_id, wip_outgoing_account)
-        # component move
-        productB_debit_line = self.env['account.move.line'].search([('ref', 'ilike', 'MO%Product B'), ('credit', '=', 0)])
-        productB_credit_line = self.env['account.move.line'].search([('ref', 'ilike', 'MO%Product B'), ('debit', '=', 0)])
-        self.assertEqual(productB_debit_line.account_id, wip_incoming_account)
-        self.assertEqual(productB_credit_line.account_id, self.stock_valuation_account)
-
-        # unbuild
-        res_dict = production.button_unbuild()
-        wizard = Form(self.env[res_dict['res_model']].with_context(res_dict['context'])).save()
-        wizard.action_validate()
-
-        productA_debit_line = self.env['account.move.line'].search([('ref', 'ilike', 'UB%Product A'), ('credit', '=', 0)])
-        productA_credit_line = self.env['account.move.line'].search([('ref', 'ilike', 'UB%Product A'), ('debit', '=', 0)])
-        self.assertEqual(productA_debit_line.account_id, wip_outgoing_account)
-        self.assertEqual(productA_credit_line.account_id, self.stock_valuation_account)
-        # component move
-        productB_debit_line = self.env['account.move.line'].search([('ref', 'ilike', 'UB%Product B'), ('credit', '=', 0)])
-        productB_credit_line = self.env['account.move.line'].search([('ref', 'ilike', 'UB%Product B'), ('debit', '=', 0)])
-        self.assertEqual(productB_debit_line.account_id, self.stock_valuation_account)
-        self.assertEqual(productB_credit_line.account_id, wip_incoming_account)
+        self.assertEqual(productB_credit_line.account_id, self.production_account)

addons/mrp_account/tests/test_valuation_layers.py

@@ -4,7 +4,9 @@
 """ Implementation of "INVENTORY VALUATION TESTS (With valuation layers)" spreadsheet. """
 
 from odoo.addons.stock_account.tests.test_stockvaluationlayer import TestStockValuationCommon
+from odoo.addons.stock_account.tests.test_stockvaluation import TestStockValuation
 from odoo.tests import Form
+from odoo.tests.common import tagged
 
 
 class TestMrpValuationCommon(TestStockValuationCommon):
@@ -348,3 +350,158 @@ class TestMrpValuationStandard(TestMrpValuationCommon):
         ])
         self.assertEqual(self.component.qty_available, 1)
         self.assertEqual(self.component.value_svl, 1424)
+
+
+@tagged("post_install", "-at_install")
+class TestMrpStockValuation(TestStockValuation):
+    @classmethod
+    def setUpClass(cls):
+        super().setUpClass()
+        cls.production_account = cls.env['account.account'].create({
+            'name': 'Cost of Production',
+            'code': 'ProductionCost',
+            'account_type': 'liability_current',
+            'reconcile': True,
+        })
+        cls.product1.categ_id.property_stock_account_production_cost_id = cls.production_account
+
+    def _get_production_cost_move_lines(self):
+        return self.env['account.move.line'].search([
+            ('account_id', '=', self.production_account.id),
+        ], order='date, id')
+
+    def test_production_account_00(self):
+        """Create move into/out of a production location, test we create account
+        entries with the Production Cost account.
+        """
+        production_location = self.env['stock.location'].search([('usage', '=', 'production'), ('company_id', '=', self.env.company.id)])
+        picking_type_in = self.env.ref('stock.picking_type_in')
+        picking_type_out = self.env.ref('stock.picking_type_out')
+
+        self.product1.categ_id.property_cost_method = 'standard'
+        self.product1.standard_price = 10
+
+        # move into production location
+        production_in = self.env['stock.picking'].create({
+            'location_id': self.stock_location.id,
+            'location_dest_id': production_location.id,
+            'picking_type_id': picking_type_out.id,
+        })
+        move = self.env['stock.move'].create({
+            'picking_id': production_in.id,
+            'name': 'IN 10 @ 10',
+            'location_id': self.stock_location.id,
+            'location_dest_id': production_location.id,
+            'product_id': self.product1.id,
+            'product_uom': self.uom_unit.id,
+            'product_uom_qty': 10.0,
+        })
+        production_in.action_confirm()
+        move.quantity_done = 10
+        production_in.button_validate()
+
+        in_aml = self._get_production_cost_move_lines()
+        self.assertEqual(in_aml.debit, 100)
+        self.assertEqual(in_aml.product_id, self.product1)
+
+        # move out of production location
+        production_out = self.env['stock.picking'].create({
+            'location_id': production_location.id,
+            'location_dest_id': self.stock_location.id,
+            'picking_type_id': picking_type_in.id,
+        })
+        move = self.env['stock.move'].create({
+            'picking_id': production_out.id,
+            'name': 'OUT 10 @ 10',
+            'location_id': production_location.id,
+            'location_dest_id': self.stock_location.id,
+            'product_id': self.product1.id,
+            'product_uom': self.uom_unit.id,
+            'product_uom_qty': 10.0,
+        })
+        production_out.action_confirm()
+        move.quantity_done = 10
+        production_out.button_validate()
+
+        out_aml = self._get_production_cost_move_lines() - in_aml
+        self.assertEqual(out_aml.credit, 100)
+        self.assertEqual(in_aml.product_id, self.product1)
+
+    def test_production_account_01(self):
+        """Create move into/out of a production location with its own stock accounts
+        test we create account entries with those accounts instead of Production
+        Cost account.
+        """
+        production_out_account = self.env['account.account'].create({
+            'name': 'Production out',
+            'code': 'ProductionOut',
+            'account_type': 'liability_current',
+            'reconcile': True,
+        })
+        production_in_account = self.env['account.account'].create({
+            'name': 'Production in',
+            'code': 'ProductionIn',
+            'account_type': 'liability_current',
+            'reconcile': True,
+        })
+
+        production_location = self.env['stock.location'].search([('usage', '=', 'production'), ('company_id', '=', self.env.company.id)])
+        production_location.write({
+            'valuation_in_account_id': production_in_account.id,
+            'valuation_out_account_id': production_out_account.id,
+        })
+        picking_type_in = self.env.ref('stock.picking_type_in')
+        picking_type_out = self.env.ref('stock.picking_type_out')
+
+        self.product1.categ_id.property_cost_method = 'standard'
+        self.product1.standard_price = 10
+
+        # move into production location
+        production_in = self.env['stock.picking'].create({
+            'location_id': self.stock_location.id,
+            'location_dest_id': production_location.id,
+            'picking_type_id': picking_type_out.id,
+        })
+        move = self.env['stock.move'].create({
+            'picking_id': production_in.id,
+            'name': 'IN 10 @ 10',
+            'location_id': self.stock_location.id,
+            'location_dest_id': production_location.id,
+            'product_id': self.product1.id,
+            'product_uom': self.uom_unit.id,
+            'product_uom_qty': 10.0,
+        })
+        production_in.action_confirm()
+        move.quantity_done = 10
+        production_in.button_validate()
+
+        in_aml = self.env['account.move.line'].search([
+            ('account_id', '=', production_in_account.id),
+        ], order='date, id')
+        self.assertEqual(in_aml.debit, 100)
+        self.assertEqual(in_aml.product_id, self.product1)
+
+        # move out of production location
+        production_out = self.env['stock.picking'].create({
+            'location_id': production_location.id,
+            'location_dest_id': self.stock_location.id,
+            'picking_type_id': picking_type_in.id,
+        })
+        move = self.env['stock.move'].create({
+            'picking_id': production_out.id,
+            'name': 'OUT 10 @ 10',
+            'location_id': production_location.id,
+            'location_dest_id': self.stock_location.id,
+            'product_id': self.product1.id,
+            'product_uom': self.uom_unit.id,
+            'product_uom_qty': 10.0,
+        })
+        production_out.action_confirm()
+        move.quantity_done = 10
+        production_out.button_validate()
+
+        out_aml = self.env['account.move.line'].search([
+            ('account_id', '=', production_out_account.id),
+        ], order='date, id')
+        self.assertEqual(out_aml.credit, 100)
+        self.assertEqual(in_aml.product_id, self.product1)

addons/mrp_account/views/product_views.xml

@@ -66,6 +66,17 @@
             </field>
         </record>
 
+        <record id="view_category_property_form" model="ir.ui.view">
+            <field name="name">product.category.stock.property.form.inherit</field>
+            <field name="model">product.category</field>
+            <field name="inherit_id" ref="stock_account.view_category_property_form"/>
+            <field name="arch" type="xml">
+                <field name="property_stock_account_output_categ_id" position="after">
+                    <field name="property_stock_account_production_cost_id" options="{'no_create': True}" attrs="{'required':[ ('property_valuation', '=', 'real_time')]}" />
+                </field>
+            </field>
+        </record>
+
         <record id="action_compute_price_bom_template" model="ir.actions.server">
             <field name="name">Compute Price from BoM</field>
             <field name="model_id" ref="product.model_product_template"/>

addons/mrp_subcontracting_account/models/stock_move.py

@@ -23,7 +23,7 @@ class StockMove(models.Model):
         if not currency.is_zero(subcontract_service_cost):
             del rslt['credit_line_vals']
             component_cost = -credit_value + subcontract_service_cost
-            component_cost_account = self.product_id.product_tmpl_id.get_product_accounts()['stock_output']
+            service_cost_account = self.product_id.product_tmpl_id.get_product_accounts()['stock_input']
             rslt['subcontract_credit_line_vals'] = {
                 'name': description,
                 'product_id': self.product_id.id,
@@ -32,7 +32,7 @@ class StockMove(models.Model):
                 'ref': description,
                 'partner_id': partner_id,
                 'balance': -subcontract_service_cost,
-                'account_id': credit_account_id,
+                'account_id': service_cost_account.id,
             }
             rslt['component_credit_line_vals'] = {
                 'name': description,
@@ -42,6 +42,6 @@ class StockMove(models.Model):
                 'ref': description,
                 'partner_id': partner_id,
                 'balance': component_cost,
-                'account_id': component_cost_account.id,
+                'account_id': credit_account_id,
             }
         return rslt

addons/mrp_subcontracting_account/tests/test_subcontracting_account.py

@@ -22,6 +22,7 @@ class TestAccountSubcontractingFlows(TestMrpSubcontractingCommon):
         stock_in_acc_id = product_category_all.property_stock_account_input_categ_id.id
         stock_out_acc_id = product_category_all.property_stock_account_output_categ_id.id
         stock_valu_acc_id = product_category_all.property_stock_valuation_account_id.id
+        stock_cop_acc_id = product_category_all.property_stock_account_production_cost_id.id
 
         # IN 10@10 comp1 10@20 comp2
         move1 = self.env['stock.move'].create({
@@ -85,13 +86,13 @@ class TestAccountSubcontractingFlows(TestMrpSubcontractingCommon):
             # Receipt from subcontractor
             {'account_id': stock_valu_acc_id,   'product_id': self.finished.id,    'debit': 60.0, 'credit': 0.0},
             {'account_id': stock_in_acc_id,     'product_id': self.finished.id,    'debit': 0.0,   'credit': 30.0},
-            {'account_id': stock_out_acc_id,    'product_id': self.finished.id,    'debit': 0.0,   'credit': 30.0},
+            {'account_id': stock_cop_acc_id,    'product_id': self.finished.id,    'debit': 0.0,   'credit': 30.0},
             # Delivery com2 to subcontractor
             {'account_id': stock_valu_acc_id,   'product_id': self.comp2.id,       'debit': 0.0,   'credit': 20.0},
-            {'account_id': stock_out_acc_id,    'product_id': self.comp2.id,       'debit': 20.0,  'credit': 0.0},
+            {'account_id': stock_cop_acc_id,    'product_id': self.comp2.id,       'debit': 20.0,  'credit': 0.0},
             # Delivery com2 to subcontractor
             {'account_id': stock_valu_acc_id,   'product_id': self.comp1.id,       'debit': 0.0,   'credit': 10.0},
-            {'account_id': stock_out_acc_id,    'product_id': self.comp1.id,       'debit': 10.0,  'credit': 0.0},
+            {'account_id': stock_cop_acc_id,    'product_id': self.comp1.id,       'debit': 10.0,  'credit': 0.0},
         ])
 
         # Do the same without any additionnal cost
@@ -117,14 +118,14 @@ class TestAccountSubcontractingFlows(TestMrpSubcontractingCommon):
         amls = self.env['account.move.line'].search([('id', 'not in', all_amls_ids)])
         self.assertRecordValues(amls, [
             # Receipt from subcontractor
-            {'account_id': stock_in_acc_id,     'product_id': self.finished.id,    'debit': 0.0,   'credit': 30.0},
+            {'account_id': stock_cop_acc_id,     'product_id': self.finished.id,    'debit': 0.0,   'credit': 30.0},
             {'account_id': stock_valu_acc_id,   'product_id': self.finished.id,    'debit': 30.0,  'credit': 0.0},
             # Delivery com2 to subcontractor
             {'account_id': stock_valu_acc_id,   'product_id': self.comp2.id,       'debit': 0.0,   'credit': 20.0},
-            {'account_id': stock_out_acc_id,    'product_id': self.comp2.id,       'debit': 20.0,  'credit': 0.0},
+            {'account_id': stock_cop_acc_id,    'product_id': self.comp2.id,       'debit': 20.0,  'credit': 0.0},
             # Delivery com2 to subcontractor
             {'account_id': stock_valu_acc_id,   'product_id': self.comp1.id,       'debit': 0.0,   'credit': 10.0},
-            {'account_id': stock_out_acc_id,    'product_id': self.comp1.id,       'debit': 10.0,  'credit': 0.0},
+            {'account_id': stock_cop_acc_id,    'product_id': self.comp1.id,       'debit': 10.0,  'credit': 0.0},
         ])
 
     def test_subcontracting_account_backorder(self):

addons/mrp_subcontracting_dropshipping/tests/test_anglo_saxon_valuation.py

@@ -75,6 +75,7 @@ class TestSubcontractingDropshippingValuation(ValuationReconciliationTestCommon)
         stock_in_acc_id = self.categ_fifo_auto.property_stock_account_input_categ_id.id
         stock_out_acc_id = self.categ_fifo_auto.property_stock_account_output_categ_id.id
         stock_valu_acc_id = self.categ_fifo_auto.property_stock_valuation_account_id.id
+        stock_cop_acc_id = self.categ_fifo_auto.property_stock_account_production_cost_id.id
 
         amls = self.env['account.move.line'].search([('id', 'not in', all_amls_ids)])
         all_amls_ids += amls.ids
@@ -85,10 +86,10 @@ class TestSubcontractingDropshippingValuation(ValuationReconciliationTestCommon)
             # Receipt from subcontractor
             {'account_id': stock_valu_acc_id,   'product_id': self.product_a.id,    'debit': 220.0, 'credit': 0.0},
             {'account_id': stock_in_acc_id,     'product_id': self.product_a.id,    'debit': 0.0,   'credit': 200.0},
-            {'account_id': stock_out_acc_id,    'product_id': self.product_a.id,    'debit': 0.0,   'credit': 20.0},
+            {'account_id': stock_cop_acc_id,    'product_id': self.product_a.id,    'debit': 0.0,   'credit': 20.0},
             # Delivery to subcontractor
             {'account_id': stock_valu_acc_id,   'product_id': self.product_b.id,    'debit': 0.0,   'credit': 20.0},
-            {'account_id': stock_out_acc_id,    'product_id': self.product_b.id,    'debit': 20.0,  'credit': 0.0},
+            {'account_id': stock_cop_acc_id,    'product_id': self.product_b.id,    'debit': 20.0,  'credit': 0.0},
             # Initial dropshipped value
             {'account_id': stock_valu_acc_id,   'product_id': self.product_a.id,    'debit': 0.0,   'credit': 200.0},
             {'account_id': stock_out_acc_id,    'product_id': self.product_a.id,    'debit': 200.0, 'credit': 0.0},

addons/stock_account/models/account_chart_template.py

@@ -12,11 +12,7 @@ class AccountChartTemplate(models.AbstractModel):
         super()._post_load_data(template_code, company, template_data)
         company = company or self.env.company
         categ_values = {category.id: False for category in self.env['product.category'].search([])}
-        for fname in [
-            'property_stock_account_input_categ_id',
-            'property_stock_account_output_categ_id',
-            'property_stock_valuation_account_id',
-        ]:
+        for fname in self.env['product.category']._get_stock_account_property_field_names():
             self.env['ir.property'].with_company(company.id)._set_multi(fname, 'product.category', categ_values, True)
             value = template_data.get(fname)
             if value:

addons/stock_account/models/product.py

@@ -758,22 +758,24 @@ class ProductCategory(models.Model):
         domain="[('company_id', '=', allowed_company_ids[0]), ('deprecated', '=', False)]", check_company=True,
         help="""When automated inventory valuation is enabled on a product, this account will hold the current value of the products.""",)
 
-    @api.constrains('property_valuation', 'property_stock_valuation_account_id', 'property_stock_account_output_categ_id', 'property_stock_account_input_categ_id')
-    def _check_valuation_accouts(self):
+    @api.model
+    def _get_stock_account_property_field_names(self):
+        return [
+            'property_stock_account_input_categ_id',
+            'property_stock_account_output_categ_id',
+            'property_stock_valuation_account_id',
+        ]
+
+    @api.constrains(lambda self: tuple(self._get_stock_account_property_field_names() + ['property_valuation']))
+    def _check_valuation_accounts(self):
+        fnames = self._get_stock_account_property_field_names()
         for category in self:
             # "compute" properties in constraint because ORM doesn't support computed properties
-            category.property_stock_account_input_categ_id = category.property_valuation == 'real_time' and (
-                category.property_stock_account_input_categ_id
-                or self.env['ir.property']._get('property_stock_account_input_categ_id', 'product.category')
-            )
-            category.property_stock_account_output_categ_id = category.property_valuation == 'real_time' and (
-                category.property_stock_account_output_categ_id
-                or self.env['ir.property']._get('property_stock_account_output_categ_id', 'product.category')
-            )
-            category.property_stock_valuation_account_id = category.property_valuation == 'real_time' and (
-                category.property_stock_valuation_account_id
-                or self.env['ir.property']._get('property_stock_valuation_account_id', 'product.category')
-            )
+            for property_field in fnames:
+                category[property_field] = category.property_valuation == 'real_time' and (
+                    category[property_field]
+                    or self.env['ir.property']._get(property_field, 'product.category')
+                )
 
             # Prevent to set the valuation account as the input or output account.
             valuation_account = category.property_stock_valuation_account_id
@@ -849,4 +851,4 @@ class ProductCategory(models.Model):
     @api.onchange('property_valuation')
     def onchange_property_valuation(self):
         # Remove or set the account stock properties if necessary
-        self._check_valuation_accouts()
+        self._check_valuation_accounts()

addons/stock_account/models/res_config_settings.py

@@ -11,3 +11,11 @@ class ResConfigSettings(models.TransientModel):
         help="Affect landed costs on reception operations and split them among products to update their cost price.")
     group_lot_on_invoice = fields.Boolean("Display Lots & Serial Numbers on Invoices",
                                           implied_group='stock_account.group_lot_on_invoice')
+    group_stock_accounting_automatic = fields.Boolean(
+        "Automatic Stock Accounting", implied_group="stock_account.group_stock_accounting_automatic")
+
+    def set_values(self):
+        super().set_values()
+        if not self.group_stock_accounting_automatic:
+            self.env['product.category'].sudo().with_context(active_test=False).search([
+                ('property_valuation', '=', 'real_time')]).property_valuation = 'manual_periodic'

addons/stock_account/security/stock_account_security.xml

@@ -12,4 +12,9 @@
         <field name="category_id" ref="base.module_category_hidden"/>
     </record>
 
+    <record id="group_stock_accounting_automatic" model="res.groups">
+        <field name="name">Stock Accounting Automatic</field>
+        <field name="category_id" ref="base.module_category_hidden"/>
+    </record>
+
 </odoo>

addons/stock_account/tests/test_anglo_saxon_valuation_reconciliation_common.py

@@ -18,6 +18,8 @@ class ValuationReconciliationTestCommon(AccountTestInvoicingCommon):
     def setUpClass(cls, chart_template_ref=None):
         super().setUpClass(chart_template_ref=chart_template_ref)
 
+        cls.env.user.groups_id += cls.env.ref('stock_account.group_stock_accounting_automatic')
+
         cls.stock_account_product_categ = cls.env['product.category'].create({
             'name': 'Test category',
             'property_valuation': 'real_time',

addons/stock_account/tests/test_stockvaluation.py

@@ -104,7 +104,6 @@ class TestStockValuation(TransactionCase):
             ('account_id', '=', self.stock_valuation_account.id),
         ], order='date, id')
 
-
     def _make_in_move(self, product, quantity, unit_cost=None):
         """ Helper to create and validate a receipt move.
         """

addons/stock_account/views/product_views.xml

@@ -20,7 +20,10 @@
                 <group name="logistics" position="after">
                     <group string="Inventory Valuation">
                         <field name="property_cost_method"/>
-                        <field name="property_valuation" groups="account.group_account_readonly,stock.group_stock_manager"/>
+                        <label for="property_valuation" groups="stock_account.group_stock_accounting_automatic"/>
+                        <div groups="stock_account.group_stock_accounting_automatic">
+                            <field name="property_valuation" groups="account.group_account_readonly,stock.group_stock_manager"/>
+                        </div>
                     </group>
                 </group>
             </field>

addons/stock_account/views/stock_account_views.xml

@@ -30,10 +30,12 @@
             <field name="inherit_id" ref="stock.view_location_form"/>
             <field name="arch" type="xml">
                 <xpath expr="//group[@name='additional_info']" position="after">
-                    <group string="Accounting Information" attrs="{'invisible':[('usage','not in',('inventory','production'))]}">
-                        <field name="valuation_in_account_id" options="{'no_create': True}"/>
-                        <field name="valuation_out_account_id" options="{'no_create': True}"/>
-                    </group>
+                    <div groups="stock_account.group_stock_accounting_automatic">
+                        <group string="Accounting Information" attrs="{'invisible':[('usage','not in',('inventory','production'))]}">
+                            <field name="valuation_in_account_id" options="{'no_create': True}"/>
+                            <field name="valuation_out_account_id" options="{'no_create': True}"/>
+                        </group>
+                    </div>
                 </xpath>
             </field>
         </record>