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CZ Year-End Closing (accounts 701 / 702 / 710)

Makes the Czech closing accounts 701, 702 and 710 postable, so that the year-end closing and the opening balance can be booked at all.

What it is for

Czech double-entry bookkeeping closes and opens the books through the closing accounts of class 7:

Odoo's Czech chart of accounts (l10n_cz) ships these three as off-balance accounts, and Odoo refuses any journal entry that mixes an off-balance account with an ordinary one. Closing class 5 or 6 against 710, closing balance-sheet accounts against 702, and posting an opening balance against 701 are all such mixes, so as shipped none of them can be posted — not only at year end, but also when a company enters its opening balances on going live.

This module fixes exactly that, and nothing more.

Legal background

• An accounting unit closes its books on the last day of the accounting period and opens them on the first day of the next — § 17 odst. 2 písm. b) and odst. 1 písm. b) of the Accounting Act.
• The opening balances of the balance-sheet accounts must follow on from the closing balances with which the previous period was closed — § 19 odst. 4 of the Accounting Act.
• The chart of accounts for entrepreneurs places the closing accounts in class 7 Závěrkové a podrozvahové účty: group 70 Účty rozvažné and group 71 Účet zisků a ztrát — annex 4 to Decree No. 500/2002 Sb. (směrná účtová osnova). They are closing accounts, not off-balance ones (those are groups 75–79).

What changes

The module changes the account type of 701000, 702000 and 710000 from Off-Balance Sheet (Podrozvahový in the Czech translation) to Equity:

• for every company that already has the Czech chart, once, when the module is installed — only where the account is still off-balance; a type you set yourself is left alone;
• for companies that load the Czech chart later, through the chart template.

There are no settings and no new screens. What this means for you:

• Closing entries, opening entries and opening balances against 701 can be posted.
• The Czech statutory statements are not affected: they map their rows by account code, not by account type.
• Odoo's own generic balance sheet now shows the three accounts in equity. After a matched closing and opening they net to zero, but a period with a closing and no opening yet (or the reverse) shows a balance on them.

Limitations

• The module does not produce the closing entries. Post them yourself, or with a tool such as the OCA module account_fiscal_year_closing, for which no Czech closing template is provided (the Slovak module l10n_sk_fiscal_year_closing ships one for the Slovak chart).
• Only companies using the Czech chart (cz) are changed. Off-balance accounts you add yourself in groups 75–79 keep their type, as they should.
• If you post closing and opening entries, keep them in a dedicated journal and register it in the company's Year-end closing journals (l10n_cssk_core), so that the statutory statements and the income tax return leave them out; otherwise every closed account shows zero on the last day of the year. In this version that field is not shown on any form; an administrator sets it, for example by importing it into the list of companies.