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CZ/SK Cash Journal (peňažný denník / peněžní deník)

A cash-basis book derived from ordinary Odoo accounting — every payment becomes a dated, numbered row filed under a category, for sole traders on tax records or Slovak single-entry accounting.

What it is for

A Czech or Slovak sole trader who does not keep double-entry accounts still has to record income and expenses when they are paid, broken down the way the income-tax return needs them: the Slovak peňažný denník, the Czech peněžní deník. Odoo itself keeps only double-entry books.

This module does not replace them. You keep invoicing, paying, importing bank statements and filing VAT in Odoo exactly as before; the cash journal is a separate, stored book generated from the posted entries:

• an invoice on its own writes nothing — the payment writes the row;
• the payment is traced back through its reconciliation to the invoice or bill it paid, so the row carries the category of what was actually sold or bought (goods, services, wages…), not just "bank";
• the VAT part of each payment sits in its own column, apart from the amount that reaches the income-tax base;
• rows are numbered in date order within each year and stay as they are until you regenerate them.

This is the shared engine. The national category catalogue, the printed book in the national layout and the figures for the tax return come from the country module:

• l10n_sk_cash_journal — Slovakia;
• l10n_cz_cash_journal — Czech Republic.

Install the one for your country; it brings this module with it.

Legal background

Neither country prescribes software; what the law asks for is the content of the records.

• Slovakia — daňová evidencia. A taxpayer claiming actual expenses may keep records of income and tax expenses „v časovom slede v členení potrebnom na zistenie základu dane“, plus property, stock, receivables and liabilities — § 6 ods. 11 of the Income Tax Act. A taxpayer on flat-rate expenses keeps only the income and the stock and receivables records — § 6 ods. 10.
• Slovakia — jednoduché účtovníctvo (single-entry accounting). Its books are the peňažný denník, the books of receivables and payables and auxiliary books; the peňažný denník holds the cash and bank balances, income and expenses in the breakdown needed for the tax base, and priebežné položky (money in transit) — § 15 ods. 1 and 2 of the Accounting Act. Its columns are set by the Ministry of Finance measure MF/27076/2007-74, § 4.
• Czech Republic — daňová evidence. Records of income and expenses „v členění potřebném pro zjištění základu daně“ and of property and debts — § 7b of the Income Taxes Act. The term peněžní deník belongs to single-entry accounting under § 13b of the Accounting Act, which § 1f of the same act opens only to certain non-profit bodies — not to a sole trader.

Setting it up

Settings

Accounting → Configuration → Settings, block Cash Journal (peňažný denník):

Categories on accounts

Where a row's category comes from is decided per account. Open an account (Accounting → Configuration → Chart of Accounts) and its Cash Journal tab:

• Cash Journal Category — the category for payments touching this account.
• Cash Journal Category (Money In) — only for accounts where money moves both ways and each direction is a different column: a loan account receives the loan and pays instalments, the VAT account pays VAT over and receives a refund. Leave it empty when one category covers both.

The country module maps its national chart automatically — when it is installed, and again whenever a chart is loaded — but only fills empty fields. Receivable and payable accounts and advance accounts are deliberately left unmapped; see how payments become rows.

A single invoice or bill line can override the account: show the optional column Cash Journal Category in Accounting → Accounting → Journal Items and set it on the line, for example for a bill that is partly goods and partly services.

The categories themselves

Accounting → Accounting → Cash Journal → Categories (accounting managers only) lists the catalogue shipped by the country module. Each category has a type — Income, Expense or Transit (priebežná položka) — and two flags:

• Affects the tax base — cleared for an owner's withdrawal, a loan, the VAT remittance, income tax paid;
• Non-cash — for entries that move no money but belong in the book, typically depreciation (see below).

Tax Return Code names the row of the personal income-tax return the category feeds (SK DPFO typ B tabuľka 1, CZ Příloha č. 1); the country module sets it, and the tax-return figures group by it.

A transit category can be neither taxable nor non-cash; the form refuses it. You may add your own categories; a code must be unique per country.

Generating the book

Accounting → Accounting → Cash Journal → Generate: choose the period and click Generate.

• The rows of the period are deleted and built again from the posted entries, so running it twice gives the same book.
• Rows marked Manual and rows on or before the accounting lock date are kept. A period entirely closed by the lock date cannot be regenerated.
• The whole year is renumbered 2026/00001, 2026/00002, … in date order.

Nothing happens automatically: a payment posted today appears in the book the next time you generate it. The result opens in Cash Journal, filtered to This Year.

How payments become rows

A row is written for every movement of money on a bank or cash journal's account, on Odoo's outstanding receipts/payments accounts, on the bank suspense and the internal transfer accounts — in any journal, so a correction posted in Miscellaneous Operations that moves money counts too. The same money is counted once: a payment that has already been matched to a bank statement line appears through the statement line, not twice.

From the money the engine follows the reconciliation to what was paid:

• An invoice or bill. The payment is split across the document's lines and VAT rates, so a bill for goods and services gives two rows. A part payment is split by the Partial Payment Allocation setting.
• A direct entry — a bank charge, a transfer to the tax office — takes the category of the account on the other side.
• A refund (a credit note, a refund from a supplier) is a storno: it reduces its own column instead of appearing in the opposite one. 1 000 sold and 200 refunded is income 800, not income 1 000 and an expense 200.
• A transfer between your own bank and till is a transit row (priebežná položka), neither income nor expense.
• A payment on a receivable or payable with no document behind it — usually an advance — is filed under the account's category if it has one, otherwise flagged for review. Its column depends on what the advance is for, which only you know. An advance invoice that posts to the account of the final supply carries that account's category.

Each row has the amount that reaches the tax base (net of VAT for a VAT payer) and the VAT separately; for a non-payer there is no VAT part.

Non-cash rows

Depreciation is an expense that never touches the bank, while paying for the asset itself is not an expense. Every posted line on an account whose category is flagged Non-cash becomes a row with no money column, outside the bank and cash journals. It counts towards the tax base, not towards the money totals. A reversed or credited depreciation entry is a storno: it reduces the depreciation column instead of adding to it.

Rows that need review

The engine never guesses. When it cannot decide, the row is still written, with an amount, but highlighted and marked Needs review with the reason:

Accounting → Accounting → Cash Journal → Needs Review lists them all. Fix the cause — the account, the line, the reconciliation — and regenerate, rather than editing the row: an edited generated row is replaced at the next regeneration.

You can add a row by hand in the Cash Journal list. Tick Manual on it, otherwise the next regeneration deletes it.

Printing

Accounting → Accounting → Cash Journal → Print: choose the period and the output.

• PDF — the book in the national layout, from the country module. Without one the button says so; print the spreadsheet instead.
• Spreadsheet — an XLSX workbook with every row of the period (number, date, document, partner, category, type, money, in, out, VAT, storno, tax base, non-cash, review) and a sheet of totals per category. The Slovak module adds a first sheet with the statutory grid.

Figures for the tax return

The country modules turn the book into the figures the personal income-tax return asks for: income and expenses from the book, and the balances at the start and end of the year from the general ledger. See the Slovak DPFO typ B figures and the Czech Příloha č. 1 figures.

Limitations

• The book is only as good as the mapping. Every unmapped account produces rows for review; check Needs Review before every printout.
• Generation is manual. The book does not follow new payments by itself.
• Editing a generated row does not last. Regeneration replaces it. Marking it Manual keeps your row, but regeneration still writes a fresh row for the same payment beside it — so correct the account or the document line instead.
• Rows added by hand get a number only at the next regeneration.
• Categories on accounts are not per company. Companies sharing a chart share its mapping; the per-line override is the way out.
• Only the cash journal. The books of receivables and payables and the property records that single-entry accounting and tax records also require are not produced here; the year-end balances come from the general ledger.
• The tax-return figures are a working aid to check and copy into the return, not a filing.