diff --git a/addons/account/account.py b/addons/account/account.py
index 46a15a4f91f..ecf346d2592 100644
--- a/addons/account/account.py
+++ b/addons/account/account.py
@@ -560,8 +560,8 @@ class account_period(osv.osv):
     _columns = {
         'name': fields.char('Period Name', size=64, required=True),
         'code': fields.char('Code', size=12),
-        'special': fields.boolean('Special Period', size=12,
-            help="Special periods are periods that can overlap, like the 13rd period in fiscal years for closing entries."),
+        'special': fields.boolean('Opening/Closing Period', size=12,
+            help="These periods can overlap."),
         'date_start': fields.date('Start of period', required=True, states={'done':[('readonly',True)]}),
         'date_stop': fields.date('End of period', required=True, states={'done':[('readonly',True)]}),
         'fiscalyear_id': fields.many2one('account.fiscalyear', 'Fiscal Year', required=True, states={'done':[('readonly',True)]}, select=True),
diff --git a/addons/account/account_move_line.py b/addons/account/account_move_line.py
index 7c0f69411cd..2e2a6913882 100644
--- a/addons/account/account_move_line.py
+++ b/addons/account/account_move_line.py
@@ -367,8 +367,7 @@ class account_move_line(osv.osv):
         'analytic_account_id' : fields.many2one('account.analytic.account', 'Analytic Account'),
 #TODO: remove this
         'amount_taxed':fields.float("Taxed Amount",digits=(16,2)),
-        'parent_move_lines':fields.many2many('account.move.line', 'account_move_line_rel', 'child_id', 'parent_id', 'Parent'),
-        'reconcile_implicit':fields.boolean('Implicit Reconciliation')
+
     }
 
     def _get_date(self, cr, uid, context):
@@ -537,11 +536,7 @@ class account_move_line(osv.osv):
         currency = 0.0
         account_id = False
         partner_id = False
-        implicit_lines = []
         for line in unrec_lines:
-            if line.parent_move_lines:
-                for i in line.parent_move_lines:
-                    implicit_lines.append(i.id)
             if line.state <> 'valid':
                 raise osv.except_osv(_('Error'),
                         _('Entry "%s" is not valid !') % line.name)
@@ -640,10 +635,6 @@ class account_move_line(osv.osv):
             'line_partial_ids': map(lambda x: (3,x,False), ids)
         })
         wf_service = netsvc.LocalService("workflow")
-        if implicit_lines:
-            self.write(cr, uid, implicit_lines, {'reconcile_implicit':True,'reconcile_id':r_id})
-            for id in implicit_lines:
-                wf_service.trg_trigger(uid, 'account.move.line', id, cr)
         # the id of the move.reconcile is written in the move.line (self) by the create method above
         # because of the way the line_id are defined: (4, x, False)
         for id in ids:
diff --git a/addons/account/account_view.xml b/addons/account/account_view.xml
index f470eb60dd3..5c5e2df1e82 100644
--- a/addons/account/account_view.xml
+++ b/addons/account/account_view.xml
@@ -741,10 +741,6 @@
                         <page string="Analytic Lines">
                             <field colspan="4" name="analytic_lines" nolabel="1"/>
                         </page>
-                        <page string="Linked Lines" groups="base.group_extended">
-                            <field colspan="4" name="reconcile_implicit"/>
-                            <field colspan="4" name="parent_move_lines" nolabel="0"/>
-                        </page>
                     </notebook>
                 </form>
             </field>
@@ -784,7 +780,6 @@
                             <newline/>
                             <field name="account_tax_id" domain="[('parent_id','=',False)]"/>
                             <field name="analytic_account_id"/>
-                            <field colspan="4" name="reconcile_implicit"/>
                             <separator colspan="4" string="State"/>
                             <newline/>
                             <field name="reconcile_id"/>
diff --git a/addons/account/account_wizard.xml b/addons/account/account_wizard.xml
index 73f87846c57..b90e663712d 100644
--- a/addons/account/account_wizard.xml
+++ b/addons/account/account_wizard.xml
@@ -7,16 +7,17 @@
         <wizard id="wizard_invoice_pay" model="account.invoice" name="account.invoice.pay" string="Pay invoice"/>
 
         <!-- close year, period, journal -->
-        <wizard id="wizard_fiscalyear_close" menu="False" model="account.fiscalyear" name="account.fiscalyear.close" string="Close a Fiscal Year (New entries)"/>
-        <menuitem id="menu_finance" name="Financial Management"/><menuitem action="wizard_fiscalyear_close" id="menu_wizard_fy_close" parent="menu_account_end_year_treatments" sequence="11" type="wizard"/>
+        <wizard id="wizard_fiscalyear_close" menu="False" model="account.fiscalyear" name="account.fiscalyear.close" string="Generate Fiscal Year Opening Entries"/>
 
-		<wizard id="wizard_fiscalyear_close_state" menu="False" model="account.fiscalyear" name="account.fiscalyear.close.state" string="Close a Fiscal Year (States)"/>
-		<menuitem action="wizard_fiscalyear_close_state" id="menu_wizard_fy_close_state" parent="menu_account_end_year_treatments" type="wizard"/>
+        <menuitem action="wizard_fiscalyear_close" id="menu_wizard_fy_close" parent="menu_account_end_year_treatments" sequence="11" type="wizard"/>
+
+        <wizard id="wizard_fiscalyear_close_state" menu="False" model="account.fiscalyear" name="account.fiscalyear.close.state" string="Close a Fiscal Year"/>
+        <menuitem action="wizard_fiscalyear_close_state" id="menu_wizard_fy_close_state" parent="menu_account_end_year_treatments" type="wizard"/>
 
         <wizard id="wizard_open_closed_fiscalyear" menu="False" model="account.fiscalyear" name="account.open_closed_fiscalyear" string="Open a Closed Fiscal Year"/>
         <menuitem action="wizard_open_closed_fiscalyear" id="menu_wizard_open_closed_fy" parent="account.menu_account_end_year_treatments" sequence="12" type="wizard"/>
 
-        <wizard id="wizard_period_close" model="account.period" name="account.period.close" string="Close Period"/>
+        <wizard id="wizard_period_close" model="account.period" name="account.period.close" string="Close a Period"/>
 
         <!-- automatic reconcile -->
         <wizard id="wizard_automatic_reconcile" menu="False" model="account.account" name="account.automatic.reconcile" string="Automatic reconciliation"/>
diff --git a/addons/account/wizard/wizard_fiscalyear_close.py b/addons/account/wizard/wizard_fiscalyear_close.py
index c60604bd0dd..8af3ed8a353 100644
--- a/addons/account/wizard/wizard_fiscalyear_close.py
+++ b/addons/account/wizard/wizard_fiscalyear_close.py
@@ -73,6 +73,13 @@ def _data_save(self, cr, uid, data, context):
         raise wizard.except_wizard(_('UserError'),
                 _('The journal must have centralised counterpart'))
 
+    move_ids = pool.get('account.move.line').search(cr, uid, [
+        ('journal_id','=',new_journal.id),('period_id.fiscalyear_id','=',new_fyear.id)])
+    if move_ids:
+        raise wizard.except_wizard(_('UserError'),
+                _('The opening journal must not have any entry in the new fiscal year !'))
+
+
     query_line = pool.get('account.move.line')._query_get(cr, uid,
             obj='account_move_line', context={'fiscalyear': fy_id})
     cr.execute('select id from account_account WHERE active')
@@ -118,7 +125,6 @@ def _data_save(self, cr, uid, data, context):
                         'date': period.date_start,
                         'journal_id': new_journal.id,
                         'period_id': period.id,
-                        'parent_move_lines':[(6,0,[parent_id])]
                     })
                     pool.get('account.move.line').create(cr, uid, move, {
                         'journal_id': new_journal.id,
@@ -147,11 +153,15 @@ def _data_save(self, cr, uid, data, context):
                         'date': period.date_start,
                         'journal_id': new_journal.id,
                         'period_id': period.id,
-                        'parent_move_lines':[(6,0,[parent_id])]
                     })
                     pool.get('account.move.line').create(cr, uid, move)
                 offset += limit
 
+    ids = pool.get('account.move.line').search(cr, uid, [('journal_id','=',new_journal.id),
+        ('period_id.fiscalyear_id','=',new_fyear.id)])
+
+    pool.get('account.move.line').reconcile(cr, uid, ids, context=context)
+
     new_fyear = pool.get('account.fiscalyear').browse(cr, uid, data['form']['fy2_id'])
     start_jp = new_fyear.start_journal_period_id
     cr.execute('UPDATE account_fiscalyear ' \
diff --git a/addons/account/wizard/wizard_fiscalyear_close_state.py b/addons/account/wizard/wizard_fiscalyear_close_state.py
index c3cb5085947..52aa9f50477 100644
--- a/addons/account/wizard/wizard_fiscalyear_close_state.py
+++ b/addons/account/wizard/wizard_fiscalyear_close_state.py
@@ -28,7 +28,7 @@ from tools.translate import _
 _transaction_form = '''<?xml version="1.0"?>
 <form string=" Close states of Fiscal year and periods">
     <field name="fy_id"/>
-    <separator string="Are you sure you want to close the states of fiscal year and its period?" colspan="4"/>
+    <separator string="Are you sure you want to close the fiscal year ?" colspan="4"/>
     <field name="sure"/>
 </form>'''
 
diff --git a/addons/account/wizard/wizard_open_closed_fiscalyear.py b/addons/account/wizard/wizard_open_closed_fiscalyear.py
index 677d114b055..05e29cf24b4 100644
--- a/addons/account/wizard/wizard_open_closed_fiscalyear.py
+++ b/addons/account/wizard/wizard_open_closed_fiscalyear.py
@@ -41,19 +41,18 @@ def _remove_entries(self, cr, uid, data, context):
     if not data_fyear.end_journal_period_id:
         raise wizard.except_wizard(_('Error'), _('No journal for ending writings have been defined for the fiscal year'))
     period_journal = data_fyear.end_journal_period_id
-    if not period_journal.journal_id.centralisation:
-        raise wizard.except_wizard(_('UserError'), _('The journal must have centralised counterpart'))
     ids_move = pool.get('account.move').search(cr,uid,[('journal_id','=',period_journal.journal_id.id),('period_id','=',period_journal.period_id.id)])
-    pool.get('account.move').unlink(cr,uid,ids_move)
-    cr.execute('UPDATE account_journal_period ' \
-            'SET state = %s ' \
-            'WHERE period_id IN (SELECT id FROM account_period WHERE fiscalyear_id = %s)',
-            ('draft',data_fyear))
-    cr.execute('UPDATE account_period SET state = %s ' \
-            'WHERE fiscalyear_id = %s', ('draft',data_fyear))
-    cr.execute('UPDATE account_fiscalyear ' \
-            'SET state = %s, end_journal_period_id = null '\
-            'WHERE id = %s', ('draft',data_fyear))
+    if ids_move:
+        cr.execute('delete from account_move where id in ('+','.join(map(str,ids_move))+')')
+    #cr.execute('UPDATE account_journal_period ' \
+    #        'SET state = %s ' \
+    #        'WHERE period_id IN (SELECT id FROM account_period WHERE fiscalyear_id = %s)',
+    #        ('draft',data_fyear))
+    #cr.execute('UPDATE account_period SET state = %s ' \
+    #        'WHERE fiscalyear_id = %s', ('draft',data_fyear))
+    #cr.execute('UPDATE account_fiscalyear ' \
+    #        'SET state = %s, end_journal_period_id = null '\
+    #        'WHERE id = %s', ('draft',data_fyear))
     return {}
 
 class open_closed_fiscal(wizard.interface):