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CZ/SK Estimated Accruals

Book an estimate for a cost or revenue whose invoice has not arrived by the period end, then settle it against the real invoice so only the difference stays in the new period.

What it is for

At the period end some costs have been incurred but not yet invoiced: electricity consumed in December, a service delivered but billed in January, an audit fee for the year being closed. Czech accounting books such items on estimated-item accounts (dohadné účty, 388 active and 389 passive); Slovak accounting uses 326 Nevyfaktúrované dodávky for unbilled supplies, or a provision when the amount is uncertain (see Legal background).

Odoo has no such document. This module adds one: the estimated accrual (dohadná položka). You enter the estimate at the period end, post it, and when the invoice arrives you link it and settle the estimate. Settling reverses the estimate as of the invoice date, so the accrual account clears and only the difference between estimate and invoice falls into the new period.

Accrual (dohadná položka) is not the same as a deferral (časové rozlíšenie / časové rozlišení), which spreads a known amount over periods. Deferrals are handled by l10n_cz_account_cutoff and l10n_sk_account_cutoff.

The module works with any chart: you choose the accounts and journal on each estimate. It needs only Odoo's account module and l10n_cssk_core, so it runs on Community and Enterprise alike.

Legal background

Both accounting acts require items to be booked in the period they relate to in time and substance — § 3 odst. 1 of the Czech Accounting Act and § 3 ods. 1 of the Slovak Accounting Act. How an unbilled item is shown differs:

• Czech Republic. Vyhláška 500/2002 Sb. (§ 10 odst. 7, § 17 odst. 6 and Annex 1) defines dohadné účty aktivní and dohadné účty pasivní as amounts determined, for example, from contracts, that are not supported by all the necessary documents, so their exact amount is not known. These are accounts 388 and 389.
• Slovakia. Opatrenie 740/2002 Z. z. has no dohadné účty. Account 326 Nevyfaktúrované dodávky takes unbilled supplies whose amount the entity knows from a contract, delivery note or other document (§ 50 ods. 6); where the timing or amount is uncertain, a short-term provision on 323 is created instead (§ 50 ods. 3). An unbilled receivable is booked on the receivable account it belongs to, on a separate analytical account (§ 48 ods. 3).

The module records whatever accounts you give it. Which account applies to a given item — and, in Slovakia, whether it is an unbilled supply or a provision — is your accountant's decision.

Setting it up

There are no settings. Before the first estimate:

• Allow reconciliation on the accrual account. Settling clears the estimate against its reversal on that account, so posting is refused unless the account has Allow Reconciliation ticked (Povoliť párovanie / Povolit párování plateb). Odoo's Czech chart ships 388000 and 389000, and the Slovak chart 326000, without it: open the account under Accounting → Configuration → Accounting → Chart of Accounts and tick it.
• A miscellaneous journal. Estimates post in a journal of type Miscellaneous.

The menu sits under Accounting → Accounting, which Community shows only when full accounting features are enabled; there the app itself is called Invoicing.

Entering an estimate

Accounting → Accounting → Transactions → Estimated Accruals, then New.

Click Post Estimate. The module creates and posts one entry, numbered DOHAD/<year>/0001 onwards:

Both lines carry the partner. The entry has no VAT: an estimate is not a tax document.

Settling against the invoice

Book the real invoice the usual way, to the expense or income account, and post it. Then open the estimate:

1. In Actual Invoice, pick the invoice. The list offers posted invoices and credit notes of the same partner and company.
2. Click Settle (link invoice).

The module reverses the estimate entry as of the invoice date (or the estimate date, if the invoice is dated earlier) and reconciles the estimate with its reversal on the accrual account. The accrual account for this estimate returns to zero, the reversal cancels the estimated expense in the new period, and the invoice books the actual one. What remains in the new period is exactly the difference.

Example: an estimate of 1 000 for December electricity; the January invoice says 1 050 without VAT. In January the reversal credits the expense with 1 000 and the invoice debits it with 1 050 — 50 stays in January, 1 000 stays in December.

The estimate moves to Settled; Estimate Entry and True-up / Reversal Entry link to the two entries.

Cancelling an estimate

Cancel on a posted estimate reverses its entry as of today and reconciles it, then sets the estimate to Cancelled. A draft estimate is simply cancelled.

Reset to Draft brings a cancelled estimate back to draft, to correct it and post it again. The cancelled entry and its reversal stay in the books (they net to zero) and the chatter names them; posting again books a new entry.

Two checks run before any reversal (settling or cancelling):

• If the accrual line has already been reconciled with something else, the module refuses and names the entries it is matched with. Unreconcile first.
• If the reversal date falls in a locked period, the module refuses and names the lock. Adjust the lock date, or settle against a later-dated invoice.

Limitations

• The module does not compare the estimate with the invoice, and does not reconcile the invoice with anything. The invoice is not checked against the accrual type either: any posted invoice or credit note of the partner can be linked.
• One estimate settles against one invoice. An estimate covering several invoices has to be split into several estimates, or settled against one of them and the rest booked normally.
• Amounts are in the company currency only; there is no foreign-currency estimate and no analytic distribution on the entry.
• Cancelling reverses as of today, not as of a date you choose.
• Nothing is estimated automatically, and there is no reminder of estimates still open at the next period end; filter the list by Posted.