This module contains objets, fields and menu entries that are used by other accrual modules. So you need to install other accrual modules to get the additionnal functionalities:
- the module account_cutoff_accrual_picking manages accrued expenses and revenues based on pickings.
- the module account_cutoff_accrual_dates manages accrued expenses and revenues based on the start and end dates of invoice lines.
- a not-developped-yet module would manage accrued expenses and revenues based on timesheets.
auto_awesome What this module does
AI-generated from the code · Odoo 13.0Provides the shared setup for accrued expenses and revenues in Odoo: default accrual accounts per company, tax accrual accounts per tax, and extra quantity/unit price columns on cutoff lines.
This is a base module: it does not create accruals by itself, but it adds the settings and fields that other accrual modules use.
In Accounting configuration you can set a default account for accrued revenues and a default account for accrued expenses, plus a switch called "Accrual On Taxes". These values are stored on the company and are used as defaults when a new accrual is prepared.
On each tax you can now define an "Accrued Revenue Tax Account" and an "Accrued Expense Tax Account". The revenue field is hidden for purchase taxes and the expense field is hidden for sales taxes. When an accrual is computed, if a tax amount is not zero and the matching accrual tax account is missing, Odoo stops with an error asking you to fill it in.
Two new menus appear under the cutoff menu: "Accrued Expense" and "Accrued Revenue". They open lists of accruals filtered by type, where accountants can prepare accruals and generate the corresponding cut-off journal entry.
Cutoff lines also show three extra read-only columns: Quantity, Unit Price and Price Origin, visible in both the list and the form of a cutoff line.
Depends on
Required by other modules
Menus it adds
Models and fields (5)
- account.tax · extends an existing modelaccount_accrued_expense_id (Accrued Expense Tax Account), account_accrued_revenue_id (Accrued Revenue Tax Account)
- res.company · extends an existing modelaccrual_taxes (Accrual On Taxes), default_accrued_expense_account_id (Default Account for Accrued Expenses), default_accrued_revenue_account_id (Default Account for Accrued Revenues)
- account.cutoff · extends an existing model
- account.cutoff.line · extends an existing modelquantity (Quantity), price_unit (Unit Price), price_origin
- res.config.settings · extends an existing modelaccrual_taxes, dft_accrued_expense_account_id, dft_accrued_revenue_account_id
Text generated by AI (DeepSeek) from reading the Odoo 13.0 code on GitHub; it may contain mistakes, so check the code before deciding. View the code on GitHub
Availability by version
Reviewed: 2026-11-03Confirmation status: 2 confirmed, 7 with no information of 9 versions.
Sources · Odoo 12.0
Confirmed on 2026-11-03 in branch 12.0 of OCA/account-closing.
terminal Installation and usage
No verified informationInstallation instructions, the distribution package, dependencies and configuration steps are not shown because they have not yet been verified in the module documentation for any version.
Data imported from GitHub: this sheet reflects the latest catalog review, not a live lookup. Always check the module documentation and staging before installing in production.