[FIX] account delay draft opening entry

Before: in the accounting dashboard setup, an opening move was created in step 1 (accounting periods) and step 4 (chart of accounts)

Now: the opening move is only created in step 4 only when a first opening debit/credit is entered manually by our user.

Task-ID #3177315

closes odoo/odoo#122818

X-original-commit: c3793357d823273cb4297b0eb31308ad73a9dff8
Signed-off-by: Nicolas Viseur (vin) <vin@odoo.com>

addons/account/models/account_account.py

@@ -2,6 +2,7 @@
 from odoo import api, fields, models, _, tools
 from odoo.osv import expression
 from odoo.exceptions import UserError, ValidationError
+from odoo.tools.float_utils import float_is_zero
 from bisect import bisect_left
 from collections import defaultdict
 import re
@@ -451,6 +452,11 @@ class AccountAccount(models.Model):
         either 'debit' or 'credit', depending on which one of these two fields
         got assigned.
         """
+        # only set the opening debit/credit if the amount is not zero,
+        # otherwise return early
+        if float_is_zero(amount, precision_digits=2):
+            return
+
         self.company_id.create_op_move_if_non_existant()
         opening_move = self.company_id.account_opening_move_id
 

addons/account/models/company.py

@@ -420,7 +420,6 @@ class ResCompany(models.Model):
     def setting_init_fiscal_year_action(self):
         """ Called by the 'Fiscal Year Opening' button of the setup bar."""
         company = self.env.company
-        company.create_op_move_if_non_existant()
         new_wizard = self.env['account.financial.year.op'].create({'company_id': company.id})
         view_id = self.env.ref('account.setup_financial_year_opening_form').id
 
@@ -444,9 +443,6 @@ class ResCompany(models.Model):
         if company.opening_move_posted():
             return 'account.action_account_form'
 
-        # Otherwise, we create the opening move
-        company.create_op_move_if_non_existant()
-
         # Then, we open will open a custom tree view allowing to edit opening balances of the account
         view_id = self.env.ref('account.init_accounts_tree').id
         # Hide the current year earnings account as it is automatically computed