Accrued liabilities, or accrued expenses, occur when you incur an expense that you haven’t been billed for (aka a debt). For example, you receive a good now and pay for it later (e.g., when you receive the invoice). The same opposite approach for sales. Why do accountants need such entries ? - Accounting must give a fair view of the financial situation of a company. The loss/profit must be booked regarding the effective deliveries of goods/services, not on the paperwork only. - On a fiscal point of view, if you want to be allowed to deduct a loss from your taxable basis, it has to be in the right period. If you didn't announce it on time, the loss might be rejected by fiscal authorities. Same goes for the augmentation of the taxable basis, it has to reflect real deliveries and not only paperwork. was Task: 2555642 was PR #73707 Signed-off-by: Quentin De Paoli (qdp) <qdp@openerp.com>
21 lines
680 B
Python
21 lines
680 B
Python
# -*- coding: utf-8 -*-
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# Part of Odoo. See LICENSE file for full copyright and licensing details.
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from . import account_automatic_entry_wizard
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from . import account_unreconcile
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from . import account_validate_account_move
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from . import pos_box
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from . import account_move_reversal
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from . import account_report_common
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from . import account_report_common_journal
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from . import account_report_print_journal
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from . import account_resequence
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from . import setup_wizards
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from . import wizard_tax_adjustments
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from . import account_invoice_send
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from . import base_document_layout
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from . import account_payment_register
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from . import account_tour_upload_bill
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from . import accrued_orders
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