[IMP] Outstanding Accounts: create documentation

Task id: 2744131

closes #1862

Signed-off-by: Antoine Vandevenne (anv) <[email protected]>

Author: AntoineVDV

content/administration/install/cdn/outstanding_acc_column.png

@@ -8,5 +8,6 @@ Setup
    :titlesonly:
 
    setup/bank_accounts
+   setup/outstanding_accounts
    setup/manage_cash_register
    setup/foreign_currency

content/applications/finance/accounting/bank/setup.rst

@@ -0,0 +1,36 @@
+====================
+Outstanding Accounts
+====================
+
+In Odoo, before being recorded in your bank account, payments are registered through transitory
+accounts, named Outstanding Accounts.
+
+- The **Outstanding Payments Account** is where outgoing payments are posted until they are linked
+  to a withdrawal from your bank statement.
+- The **Outstanding Receipts Account** is where incoming payments are posted until they are linked
+  with a deposit from your bank statement.
+These accounts should be of type "Current Asset".
+
+.. note::
+   The movement from an Outstanding Account to a bank account is done automatically when you
+   reconcile the bank account with a bank statement.
+
+Configuration
+=============
+
+To configure your Default Outstanding Accounts from the Accounting app, go to the
+:menuselection:`Configuration --> Settings --> Default Accounts` and define your Outstanding
+Receipts or Payments Account.
+
+You can also decide to use specific Outstanding Accounts related to a specific journal.
+
+To do so, go to the :menuselection:`Dashboard --> Bank --> Configuration`. In the Incoming/Outgoing
+Payments tab, click on the dropdown column option to see and update your Outstanding accounts.
+
+.. image:: outstanding_accounts/outstanding_acc_column.png
+   :align: center
+   :alt: Select the dropdown column option and click on Outstanding Accounts
+
+.. note::
+   If you do not specify an Outstanding Payments Account or an Outstanding Receipts Account for a
+   specific journal, Odoo will use the default Outstanding Account.