# Accounting Reporting Comparison Checklist

Date: 2026-05-05

Method: use `gap_analysis_workflow.md` for the repeatable extraction and
classification process before filling this checklist.

## 1. Standard financier

Comparer avec le standard cible:

- Chart of Accounts:
  - types de comptes;
  - categories assets/liability/equity/revenue/expense;
  - comptes fermes;
  - comptes reconciliables;
  - party required.
- Fiscal years/periods:
  - ouverture/fermeture;
  - posted only;
  - periodes speciales.
- Moves:
  - numerotation draft/post;
  - controle equilibre;
  - annulation/reversal;
  - lettrage automatique.

## 2. Reports standards

### General Ledger

- Colonnes disponibles.
- Filtre fiscal year.
- Filtre period range.
- Filtre date range.
- Filtre journal.
- Posted only.
- Drill-down par compte.
- Drill-down par party.
- Lignes d'ouverture et soldes de fin.
- Devise seconde affichee ou non.

### Trial Balance

- Meme source que General Ledger.
- Comptes sans mouvement.
- Total debit/credit.
- Start/end balances.
- Posted only.

### Balance Sheet

- Date unique.
- Comparison N-1.
- Classification via account types.
- Presence ou absence d'impression FODT.

### Income Statement

- Period/date range.
- Comparison.
- Calcul par account type.
- Posted only.

### Aged Balance

- Buckets par day/week/month/year.
- Customers/suppliers/both.
- Detail par origin.
- Reconciliation apres date.
- Maturity date fallback move date.
- Devise seconde et filtre currency.

### Tax Reporting

- Tax lines base/tax.
- Taxes manuelles preservees.
- Cash basis.
- Non deductible taxes.
- Localisations pays.

## 3. Invoice Reporting

- Report standard facture.
- Cache `invoice_report_cache`.
- Revisions de report.
- Prepayment.
- CN/DN.
- Payment order.
- Packing list.
- Dynamic template resolution.
- Proprietes `report_*`.
- Regle CN/DN selon type et signe.

## 4. Tradon Specific

- Invoice padding:
  - report audit;
  - additional moves;
  - reversal;
  - comptes configures.
- Fees:
  - fee report;
  - invoice status;
  - amount source;
  - lot effective rule.
- Valuation/PnL:
  - sale-first;
  - purchase matched;
  - open vs physical lots;
  - MTM;
  - fees excluded from MTM.
- Forex:
  - revaluation detail/global;
  - move links;
  - accounts/journal config.
- Credit risk:
  - exposure source;
  - internal/insurance limits;
  - payment term/risk classification.
- Dashboard:
  - invoices not validated;
  - invoices not paid;
  - payments not received;
  - payments not done.

## 5. Questions ouvertes pour comparaison

- Le standard cible imprime-t-il Balance Sheet et Income Statement ou seulement
  les expose-t-il en vues UI?
- Le standard cible supporte-t-il une devise seconde stockee sur toutes les
  move lines?
- Le standard cible versionne-t-il les PDFs de facture?
- Les reports alternatifs facture partagent-ils le meme `report_name`?
- Les fees et PnL doivent-ils alimenter la comptabilite generale ou seulement
  le reporting de gestion?
- La revaluation FX doit-elle etre ligne par ligne, globale, ou les deux?