[ADD] accounting: new doc about outstanding account

Task-id 2744131

closes #1887

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

Author: Donapi

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

@@ -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/outstanding_accounts.rst

@@ -0,0 +1,46 @@
+====================
+Outstanding accounts
+====================
+
+By default, payments are registered through transitory accounts named **outstanding accounts**,
+before being recorded in your bank account.
+
+- An **outstanding payments account** is where outgoing payments are posted until they are linked
+  with a withdrawal from your bank statement.
+- An **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 :ref:`type <chart-of-account/type>` :guilabel:`Current Assets`.
+
+.. 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
+=============
+
+Default accounts configuration
+------------------------------
+
+The outstanding accounts are defined by default. If necessary, you can update them by going to
+:menuselection:`Accounting --> Configuration --> Settings --> Default Accounts` and update your
+:guilabel:`Outstanding Receipts Account` and :guilabel:`Outstanding Payments Account`.
+
+Bank and cash journals configuration
+------------------------------------
+
+You can also set specific outstanding accounts for any journal with the :ref:`type
+<chart-of-account/type>` :guilabel:`Bank` or :guilabel:`Cash`.
+
+From your :guilabel:`Accounting Dashboard`, click on the menu selection ⋮ of the journal you want to
+configure, and click on :guilabel:`Configuration`, then open the :guilabel:`Incoming/Outgoing
+Payments` tab. To display the outstanding accounts column, click on the toggle button and check the
+:guilabel:`Outstanding Receipts/Payments accounts`, then update the account.
+
+.. image:: outstanding_accounts/toggle-button.png
+   :align: center
+   :alt: Select the toggle button 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 uses the default outstanding accounts.

content/applications/finance/accounting/bank/setup/outstanding_accounts/toggle-button.png

@@ -46,6 +46,8 @@ Code and Name
 
 Each account is identified by its **Code** and **Name**, which also indicates the account's purpose.
 
+.. _chart-of-account/type:
+
 Type
 ----