tradon/notes/accounting/gap_analysis_workflow.md

Accounting Report Gap Analysis Workflow

Date: 2026-05-05 Purpose: reusable method for comparing Tradon/Tryton accounting reports with an external target standard.

Scope

Use this workflow when comparing one accounting report at a time, for example General Ledger, Trial Balance, Aged Balance, Balance Sheet, Income Statement, or tax reports.

The first completed example is:

• general_ledger_gap_analysis.md

Source Priority

Read sources in this order:

1. Root AGENTS.md.
2. notes/accounting/README.md.
3. Existing accounting notes, especially reporting.md, business_rules.md, and comparison_checklist.md.
4. Target standard report definition.
5. Target standard shared docs, such as reporting standards, parameter rules, and field catalogues.
6. Tradon/Tryton report code, views, models, templates, and tests.

If the target standard lives outside this repository, request filesystem access when needed and keep the resulting notes inside notes/accounting/.

Extraction Steps

1. Identify the target report code and file.
   • Example: GL-001 General Ledger.
2. Read the target report definition completely.
3. Read shared target docs that define common rules:
   • parameters;
   • fields;
   • sorting;
   • grouping;
   • totals;
   • exports;
   • audit controls.
4. Locate the corresponding Tradon/Tryton implementation with rg:
   • ir.action.report;
   • ir.action.act_window;
   • context_model;
   • report model names;
   • Report classes;
   • ModelSQL.table_query();
   • XML views;
   • .fodt templates.
5. Map parameters and filters.
6. Map sorting, grouping, and balance logic.
7. Map output columns field by field.
8. Compare calculation rules:
   • debit/credit sign convention;
   • opening balance;
   • closing balance;
   • running balance;
   • transaction currency;
   • base currency;
   • posted/draft behavior.
9. Compare export behavior:
   • UI view;
   • PDF/ODT;
   • CSV;
   • XLSX;
   • audit-ready flat extract.
10. Compare controls and reconciliation expectations.
11. Record open questions separately from confirmed gaps.

Gap Classification

Use these labels consistently:

• Covered: current Tradon/Tryton behavior matches the target.
• Partial: current behavior exists but is incomplete or presented differently.
• Gap: target behavior is missing.
• Different model: both systems answer a similar need with different concepts.
• Open question: source evidence is not enough yet.

For priority, use:

• High: blocks audit, statutory reporting, reconciliation, or standard export.
• Medium: important reporting difference, but workaround exists.
• Low: presentation or convenience difference.
• Trade-specific: related to purchase_trade or commodity business rules.

Output File Template

Create one file per report:

notes/accounting/<report_name>_gap_analysis.md

Recommended sections:

1. Executive summary.
2. Sources read.
3. Target report requirements.
4. Current Tradon/Tryton behavior.
5. Parameter and filter gaps.
6. Sorting and grouping gaps.
7. Column mapping.
8. Calculation and currency gaps.
9. Export and audit gaps.
10. Controls and reconciliation gaps.
11. Prioritized gaps.
12. Open questions.

General Ledger Lessons Learned

For the first General Ledger comparison:

• Tryton exposes an account summary with drill-down lines, while the target standard expects a flat audit/export report.
• Tryton has date, period, fiscal year, company, posted, and journal filters, but the target also requires explicit account range, currency, entity, document, and voucher filters.
• Tryton carries second currency as amount_second_currency, but the target requires debit, credit, and balance in transaction currency plus base currency.
• Tryton computes running balance by account, with optional party cumulation, while the target requires account plus transaction currency grouping.
• The target expects opening and closing rows per account plus transaction currency.
• Audit metadata and export-oriented columns must be normalized explicitly.

Maintenance Rule

After completing each report comparison:

1. Add the new analysis file to notes/accounting/README.md.
2. Add any reusable checklist item to comparison_checklist.md.
3. Keep report-specific conclusions in the report gap file, not in AGENTS.md.
4. Keep AGENTS.md pointing only to the accounting index and workflow.