[MOV] accounting: restructuration of the accounting documentation

This commit improves the structure of the accounting documentation by
- reducing the levels necessary to reach the information
- grouping some docs
- moving content to their parent category page (content in all levels)
- renaming some sections to reflect the structure of the app better

task-3330093

Author: jcs-odoo

content/applications/finance/accounting.rst

@@ -1,7 +1,4 @@
-:nosearch:
 :show-content:
-:hide-page-toc:
-:show-toc:
 
 ========================
 Accounting and Invoicing
@@ -15,17 +12,188 @@ development with features such as AI-powered invoice recognition, synchronizatio
 accounts, smart matching suggestions, etc.
 
 .. seealso::
-   - `Odoo Tutorials: Accounting <https://www.odoo.com/slides/accounting-19>`_
-   - :doc:`Accounting Cheat Sheet <accounting/getting_started/cheat_sheet>`
+   `Odoo Tutorials: Accounting <https://www.odoo.com/slides/accounting-19>`_
 
+.. cards::
+
+   .. card:: Get started
+      :target: accounting/get_started
+      :large:
+
+      Basic concepts of accounting and initial setup of your accounting
+
+   .. card:: Taxes
+      :target: accounting/taxes
+
+      Taxes, fiscal positions, and integrations
+
+   .. card:: Customer invoices
+      :target: accounting/customer_invoices
+
+      Customer invoices, payment terms, and electronic invoicing
+
+   .. card:: Vendor bills
+      :target: accounting/vendor_bills
+
+      Vendor bills, assets, and invoice digitization (OCR)
+
+   .. card:: Payments
+      :target: accounting/payments
+
+      Invoices and bills payments (online, checks, batches) and follow-up on invoices
+
+   .. card:: Bank and cash accounts
+      :target: accounting/bank
+
+      Bank synchronization, reconciliation, and cash registers
+
+   .. card:: Reporting
+      :target: accounting/reporting
+
+      Reporting, declarations, and analytic accounting
+
+Double-entry bookkeeping
+========================
+
+Odoo automatically creates all the behind-the-scenes journal entries
+for each of your accounting transactions: customer invoices, point of
+sale order, expenses, inventory moves, etc.
+
+Odoo uses the rules of double-entry bookkeeping system: all journal
+entries are automatically balanced (sum of debits = sum of credits).
+
+.. seealso::
+   - :doc:`Understand Odoo's accounting transactions per document
+     <accounting/get_started/cheat_sheet>`
+
+Accrual and Cash Basis Methods
+==============================
+
+Odoo supports both accrual and cash basis reporting. This allows you to
+report income / expense at the time transactions occur (i.e., accrual basis), or when
+payment is made or received (i.e., cash basis).
+
+Multi-companies
+===============
+
+Odoo allows one to manage several companies within the same database. Each
+company has its own chart of accounts and rules. You can get
+consolidation reports following your consolidation rules.
+
+Users can access several companies but always work in one company at a
+time.
+
+Multi-currencies
+================
+
+Every transaction is recorded in the default currency of the
+company. For transactions occurring in another currency, Odoo stores
+both the value in the currency of the company and the value in the
+currency of the transaction. Odoo can generate currencies gains and
+losses after the reconciliation of the journal items.
+
+Currency rates are updated once a day using a yahoo.com online
+web-service.
+
+International Standards
+=======================
+
+Odoo accounting supports more than 50 countries. The Odoo core
+accounting implements accounting standards that are common to all
+countries. Specific modules exist per country for the
+specificities of the country like the chart of accounts, taxes, or
+bank interfaces.
+
+In particular, Odoo's core accounting engine supports:
+
+* Anglo-Saxon Accounting (U.S., U.K.,, and other English-speaking
+  countries including Ireland, Canada, Australia, and New Zealand)
+  where costs of good sold are reported when products are
+  sold/delivered.
+* European accounting where expenses are accounted at the supplier
+  bill.
+
+Odoo has modules to comply with IFRS rules.
+
+Accounts Receivable and Payable
+===============================
+
+By default, Odoo uses a single account for all account
+receivable entries and one for all accounts payable entries. You can
+create separate accounts per customers/suppliers, but you don't need
+to.
+
+As transactions are associated to customers or suppliers, you get
+reports to perform analysis per customer/supplier such as the customer
+statement, revenues per customers, aged receivable/payables, ...
+
+Wide range of financial reports
+===============================
+
+In Odoo, you can generate financial reports in real time. Odoo's
+reports range from basic accounting reports to advanced management
+reports. Odoo's reports include:
+
+* Performance reports (such as Profit and Loss, Budget Variance)
+* Position reports (such as Balance Sheet, Aged Payables, Aged
+  Receivables)
+* Cash reports (such as Bank Summary)
+* Detail reports (such as Trial Balance and General Ledger)
+* Management reports (such as Budgets, Executive Summary)
+
+Odoo's report engine allows you to customize your own report based on
+your own formulae.
+
+Import bank feeds automatically
+===============================
+
+Bank reconciliation is a process that matches your bank statement
+lines, as supplied by the bank, to your accounting transactions in the
+general ledger. Odoo makes bank reconciliation easy by frequently
+importing bank statement lines from your bank directly into your Odoo
+account. This means you can have a daily view of your cashflow without
+having to log into your online banking or wait for your paper bank
+statements.
+
+Odoo speeds up bank reconciliation by matching most of your imported
+bank statement lines to your accounting transactions. Odoo also
+remembers how you've treated other bank statement lines and provides
+suggested general ledger transactions.
+
+Calculate the tax you owe your tax authority
+============================================
+
+Odoo totals all your accounting transactions for your tax period and
+uses these totals to calculate your tax obligation. You can then check
+your sales tax by running Odoo's Tax Report.
+
+Inventory Valuation
+===================
+
+Odoo support both periodic (manual) and perpetual (automated)
+inventory valuations. The available methods are standard price,
+average price, LIFO (for countries allowing it) and FIFO.
+
+.. seealso::
+   - :doc:`View impact of the valuation method on your transactions
+     </applications/inventory_and_mrp/inventory/management/reporting/inventory_valuation_config>`
+
+Easy retained earnings
+======================
+
+Retained earnings are the portion of income retained by your
+business. Odoo automatically calculates your current year earnings in
+real time so no year-end journal or rollover is required.  This is
+calculated by reporting the profit and loss balance to your balance
+sheet report automatically.
 
 .. toctree::
    :titlesonly:
 
-   accounting/getting_started
-   accounting/receivables
-   accounting/payables
+   accounting/get_started
+   accounting/taxes
+   accounting/customer_invoices
+   accounting/vendor_bills
+   accounting/payments
    accounting/bank
-   accounting/taxation
    accounting/reporting
-   accounting/others