diff --git a/addons/account/__openerp__.py b/addons/account/__openerp__.py
index 43aaa2f58c1..18277dbb4dd 100644
--- a/addons/account/__openerp__.py
+++ b/addons/account/__openerp__.py
@@ -153,12 +153,11 @@ for a particular financial year and for preparation of vouchers there is a modul
         'test/account_period_close.yml',
         'test/account_use_model.yml',
         'test/account_validate_account_move.yml',
-        'test/account_fiscalyear_close.yml',
         #'test/account_bank_statement.yml',
         #'test/account_cash_statement.yml',
         'test/test_edi_invoice.yml',
         'test/account_report.yml',
-        'test/account_fiscalyear_close_state.yml', #last test, as it will definitively close the demo fiscalyear
+        'test/account_fiscalyear_close.yml', #last test, as it will definitively close the demo fiscalyear
     ],
     'installable': True,
     'auto_install': False,
diff --git a/addons/account/partner.py b/addons/account/partner.py
index 4914a17dd2b..64896338476 100644
--- a/addons/account/partner.py
+++ b/addons/account/partner.py
@@ -116,7 +116,8 @@ class res_partner(osv.osv):
                       LEFT JOIN account_account a ON (l.account_id=a.id)
                       WHERE a.type IN ('receivable','payable')
                       AND l.partner_id IN %s
-                      AND l.reconcile_id IS NULL
+                      AND (l.reconcile_id IS NULL OR 
+                           reconcile_id in (SELECT id FROM account_move_reconcile WHERE opening_reconciliation is TRUE))
                       AND """ + query + """
                       GROUP BY l.partner_id, a.type
                       """,
diff --git a/addons/account/test/account_fiscalyear_close.yml b/addons/account/test/account_fiscalyear_close.yml
index 1c3547ccefd..40d1b1a6a7b 100644
--- a/addons/account/test/account_fiscalyear_close.yml
+++ b/addons/account/test/account_fiscalyear_close.yml
@@ -17,7 +17,23 @@
     fiscalyear_id: account_fiscalyear_fiscalyear0
     name: !eval "'OP %s' %(datetime.now().year+1)"
     special: 1
-
+-
+  I create a new account invoice a the partner in current fiscalyear
+-
+  !record {model: account.invoice, id: account_invoice_current1}:
+    partner_id: base.res_partner_2
+    invoice_line:
+      - partner_id: base.res_partner_2
+        quantity: 1.0
+        price_unit: 15.00
+        name: Bying stuff
+-
+  I validate it the invoice
+-
+  !python {model: account.invoice}: |
+    import netsvc
+    wf_service = netsvc.LocalService("workflow")
+    wf_service.trg_validate(uid, 'account.invoice', ref('account.account_invoice_current1'), 'invoice_open', cr)
 -
   I made modification in journal so it can move entries
 -
@@ -41,9 +57,30 @@
     report_name: End of Fiscal Year Entry
 -
   I clicked on create Button
-
 -
   !python {model: account.fiscalyear.close}: |
     self.data_save(cr, uid, [ref("account_fiscalyear_close_0")], {"lang": 'en_US',
       "active_model": "ir.ui.menu", "active_ids": [ref("account.menu_wizard_fy_close")],
-      "tz": False, "active_id": ref("account.menu_wizard_fy_close"), })
\ No newline at end of file
+      "tz": False, "active_id": ref("account.menu_wizard_fy_close"), })
+-
+  I close the previous fiscalyear
+-
+  !record {model: account.fiscalyear.close.state, id: account_fiscalyear_close_state_0}:
+    fy_id: data_fiscalyear
+-
+  I clicked on Close States Button to close fiscalyear
+-
+  !python {model: account.fiscalyear.close.state}: |
+    self.data_save(cr, uid, [ref("account_fiscalyear_close_state_0")], {"lang": 'en_US',
+      "active_model": "ir.ui.menu", "active_ids": [ref("account.menu_wizard_fy_close_state")],
+      "tz": False, "active_id": ref("account.menu_wizard_fy_close_state"), })
+-
+  I check that the fiscalyear state is now "Done"
+-
+  !assert {model: account.fiscalyear, id: data_fiscalyear, string: Fiscal Year is in Done state}:
+    - state == 'done'
+-
+  I check that the past accounts are taken into account in partner credit
+-
+  !assert {model: res.partner, id: base.res_partner_2}:
+    - credit == 15.0, "Total Receivable does not takes unreconciled previous moves"
diff --git a/addons/account/test/account_fiscalyear_close_state.yml b/addons/account/test/account_fiscalyear_close_state.yml
deleted file mode 100644
index 18c7dd570ed..00000000000
--- a/addons/account/test/account_fiscalyear_close_state.yml
+++ /dev/null
@@ -1,19 +0,0 @@
--
-  I run the Close a Fiscalyear wizard to close the demo fiscalyear
--
-  !record {model: account.fiscalyear.close.state, id: account_fiscalyear_close_state_0}:
-    fy_id: data_fiscalyear
--
-  I clicked on Close States Button to close fiscalyear
-
--
-  !python {model: account.fiscalyear.close.state}: |
-    self.data_save(cr, uid, [ref("account_fiscalyear_close_state_0")], {"lang": 'en_US',
-      "active_model": "ir.ui.menu", "active_ids": [ref("account.menu_wizard_fy_close_state")],
-      "tz": False, "active_id": ref("account.menu_wizard_fy_close_state"), })
--
-  I check that the fiscalyear state is now "Done"
--
-  !assert {model: account.fiscalyear, id: data_fiscalyear, string: Fiscal Year is in Done state}:
-    - state == 'done'
-