Account Cut-off Accrual Order Stock Base

This module extends the existing cut-off feature in accounting. On a cut-off record, a new field called 'Cut-off Prepaid Stock Account' appears right after the main cut-off account.

• The field is only required when the cut-off type is 'accrued expense' or 'accrued revenue'; otherwise it stays hidden.
• It is pre-filled automatically from the company settings: the default prepaid expense account for accrued expenses, and the default prepaid revenue account for accrued revenues.
• Only non-deprecated accounts can be chosen, and the account must belong to the same company as the cut-off.
• Once the cut-off is marked done, the field becomes read-only, and changes to it are tracked in the chatter.

When the cut-off generates its counterpart journal entries, the module splits the amounts: the normal cut-off lines are created as before, and the prepaid stock portion is posted separately to the chosen prepaid stock account as a debit. For accrued revenue the prepaid amount comes from the negative total, for accrued expense from the positive total.

If no prepaid stock account is set, the module simply behaves like the standard cut-off and creates the usual entries. It touches the account.cutoff model and the cut-off form view.