Accounting notes

notes/accounting/modules_inventory.md

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+# Accounting Modules Inventory
+
+Date: 2026-05-05
+
+## Modules coeur
+
+### `account`
+
+Module socle comptable.
+
+Fonctionnalites principales:
+
+- plan comptable: `account.account`, `account.account.type`;
+- templates de plan comptable et creation/mise a jour de chart;
+- exercices, periodes et journaux;
+- ecritures: `account.move`, `account.move.line`;
+- lettrage/reconciliation;
+- taxes et lignes de taxes;
+- reporting standard: balance sheet, income statement, general ledger, trial
+  balance, aged balance.
+
+Fichiers pivots:
+
+- `modules/account/account.py`
+- `modules/account/move.py`
+- `modules/account/tax.py`
+- `modules/account/fiscalyear.py`
+- `modules/account/journal.py`
+- `modules/account/account.xml`
+- `modules/account/move.xml`
+- `modules/account/tax.xml`
+
+### `account_invoice`
+
+Module facturation client/fournisseur.
+
+Fonctionnalites principales:
+
+- factures `account.invoice`;
+- lignes `account.invoice.line`;
+- taxes de facture `account.invoice.tax`;
+- workflow facture: draft, validated, posted, paid, cancelled;
+- generation de `account.move`;
+- echeances et `lines_to_pay`;
+- paiement direct via `account.invoice.pay`;
+- credit note/debit note via wizard `account.invoice.credit`;
+- reports facture FODT.
+
+Fichiers pivots:
+
+- `modules/account_invoice/invoice.py`
+- `modules/account_invoice/invoice.xml`
+- `modules/account_invoice/payment_term.py`
+- `modules/account_invoice/payment_term.xml`
+
+### `account_product`
+
+Pont comptabilite/produits.
+
+Fonctionnalites principales:
+
+- comptes de revenu/depense/stock par produit ou categorie;
+- configuration comptable par produit;
+- base pour la generation des lignes comptables depuis facture, stock et frais.
+
+### `account_payment`
+
+Paiements generiques.
+
+Fonctionnalites principales:
+
+- journaux de paiement;
+- paiements entrants/sortants;
+- groupes de paiement;
+- workflow: draft, submitted, approved, processing, succeeded, failed;
+- integrations optionnelles SEPA, Stripe, Braintree, clearing.
+
+### `account_statement`
+
+Releves bancaires/caisse.
+
+Fonctionnalites principales:
+
+- statements et lignes de statement;
+- imports OFX/MT940/CODA/AEB43/SEPA via modules specialises;
+- validation du solde, generation de mouvements, posting et reconciliation;
+- report imprimable `account.statement`.
+
+### `account_asset`
+
+Immobilisations.
+
+Fonctionnalites principales:
+
+- actifs, lignes d'amortissement;
+- lien avec produits et factures;
+- generation d'ecritures d'amortissement.
+
+### `account_budget`
+
+Budgets comptables.
+
+Fonctionnalites principales:
+
+- budgets par compte/periode;
+- suivi budget vs realise.
+
+## Modules taxes et localisation
+
+Modules de localisation ou regles fiscales:
+
+- `account_be`, `account_ch`, `account_ch_os`, `account_de_skr03`,
+  `account_es`, `account_fr`, `account_ict`, `account_itsa`,
+  `account_syscohada`;
+- `account_eu`, `account_es_sii`, `account_fr_chorus`;
+- `account_tax_cash`, `account_tax_non_deductible`,
+  `account_tax_rule_country`.
+
+Fonction:
+
+- plans comptables localises;
+- taxes localisees;
+- codes/tax reports locaux;
+- exports ou e-documents fiscaux.
+
+Point de vigilance:
+
+- ces modules peuvent ajouter des reports fiscaux ou modifier la selection des
+  taxes, mais la base de mouvement reste `account.move` / `account.move.line`.
+
+## Modules stock/couts
+
+Modules de comptabilite stock:
+
+- `account_stock_continental`;
+- `account_stock_anglo_saxon`;
+- `account_stock_eu`;
+- `account_stock_landed_cost`;
+- `account_stock_landed_cost_weight`;
+- `account_stock_shipment_cost`;
+- `account_stock_shipment_cost_weight`.
+
+Fonction:
+
+- valorisation stock;
+- couts d'expedition;
+- landed costs;
+- generation de mouvements comptables lies aux mouvements stock.
+
+## Modules exports et auxiliaires
+
+- `account_export`, `account_export_winbooks`;
+- `account_consolidation`;
+- `account_credit_limit`;
+- `account_dunning`, `account_dunning_email`, `account_dunning_fee`,
+  `account_dunning_letter`;
+- `account_deposit`;
+- `account_cash_rounding`;
+- `account_invoice_correction`, `account_invoice_defer`,
+  `account_invoice_history`, `account_invoice_line_standalone`,
+  `account_invoice_secondary_unit`, `account_invoice_stock`,
+  `account_invoice_watermark`;
+- `account_move_line_grouping`;
+- `account_receivable_rule`, `account_rule`;
+- `account_payment_clearing`, `account_payment_sepa`,
+  `account_payment_sepa_cfonb`, `account_payment_stripe`,
+  `account_payment_braintree`;
+- `account_statement_rule`, `account_statement_*`.
+
+Fonction:
+
+- extensions de comportement ou d'integration autour des flux standards.
+