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Account Cut-off Accrual Purchase

account_cutoff_accrual_purchase folder_open OCA/account-closing open_in_new
Accounting & Finance License: AGPL-3

This module extends the functionality of account_cutoff_accrual_order_base to allow the computation of expense cutoffs on purchase orders.

The accrual is computed by comparing on the order, the quantity delivered/received and the quantity invoiced. In case, some deliveries or invoices have occurred after the cutoff date, those quantities can be affected and are recomputed. This allows to quickly generate a cutoff snapshot by processing few lines.

For PO, you can make the difference between:

  • invoice to receive (received qty > invoiced qty)
  • goods to receive (prepayment) (received qty < invoiced qty)

If you expect a refund, you can make it in draft. In standard, this update the PO and the quantity will not be accrued as goods to receive. You can accrue the draft credit note as "credit notes to receive".

Orders forced in status invoiced won't have cutoff entries. For instance, if you know you will never receive the missing invoiced goods, you can force it as invoiced.

Once the cutoff lines have been generated but the accounting entries are not yet created, you are still able to create or modify invoices before the accounting butoff date. The cutoff lines will be adapted automatically to reflect the new situation.

Once the cutoff accounting entries are generated you cannot create or modify invoices before the accounting cutoff date. Nevertheless, you can still reset to draft a supplier invoice but you won't be able to modify any amount. You are then supposed to re-validate the invoice.

auto_awesome What this module does

AI-generated from the code · Odoo 16.0

Lets accountants compute accrued expenses on purchase orders by comparing quantities received and invoiced, then generate the cut-off journal entry in one click.

This module adds a dedicated screen for preparing accrued expense cut-offs based on purchase orders. It appears under the Cut-off menu as "Accrued Expense on Purchase Orders", where a new cut-off is pre-set to the purchase order line source and the accrued expense type.

On each cut-off line, the related purchase order line and its purchase order are shown, so the accountant can trace every amount back to the original order.

Business rules applied automatically: - Only purchase order lines on confirmed or done orders, and whose invoice status is not fully invoiced, are considered. - Lines where the received quantity equals the invoiced quantity are skipped; the difference between the two drives the accrual. - Purchase invoices and refunds dated after the cut-off date, including draft ones, are taken into account when recomputing quantities. - When an order is forced to the invoiced status, its lines are excluded from accruals; this is also applied to existing orders when the module is installed. - Changing or deleting a purchase invoice line re-checks the linked purchase order lines so closed cut-offs stay consistent.

A monthly scheduled job can create the purchase order cut-off automatically at the end of each period.

The module touches account.cutoff, account.cutoff.line, purchase.order, purchase.order.line and invoice lines.

Depends on

account_cutoff_accrual_order_basepurchasepurchase_force_invoiced

Required by other modules

account_cutoff_accrual_purchase_stock

Menus it adds

account_accrual_menu
Models and fields (6)
  • account.move · extends an existing model
  • account.cutoff · extends an existing modelorder_line_model
  • purchase.order · extends an existing model
  • account.move.line · extends an existing model
  • account.cutoff.line · extends an existing modelpurchase_line_id (Purchase Order Line), purchase_order_id
  • purchase.order.line · new modelaccount_cutoff_line_ids (Account Cutoff Lines), is_cutoff_accrual_excluded

Text generated by AI (DeepSeek) from reading the Odoo 16.0 code on GitHub; it may contain mistakes, so check the code before deciding. View the code on GitHub

Availability by version

Reviewed: 2026-11-03
Confirmed (verified in repository and branch) Estimated (unverified) No information

Confirmation status: 1 confirmed, 8 with no information of 9 versions.

Sources · Odoo 16.0

Confirmed on 2026-11-03 in branch 16.0 of OCA/account-closing.

terminal Installation and usage

OCA documentation · Odoo 16.0

Configuration

Source · Odoo 16.0

To configure this module, you need to:

  • Go to the accounting settings to select the journals and accounts used for the cutoff.
  • Analytic accounting needs to be enable in Accounting - Settings.
  • If you want to also accrue the taxes, you need in Accounting - Taxes, for each type of taxes an accrued tax account.

Usage

Source · Odoo 16.0

To use this module, you need to:

  • Go to Accounting - Cut-offs to configure and generate the cutoffs

Examples

  • Purchase Order with quantity received: 0, quantity invoiced: 0 This will not make an cutoff entry
  • Purchase Order with quantity received: 10, quantity invoiced: 0 This will make an cutoff entry with invoice to receive: 10
  • Purchase Order with quantity received: 0, quantity invoiced: 10 This will make an cutoff entry with goods to receive: 10
  • Purchase Order with quantity received: 10, quantity invoiced: 0 This will make an cutoff entry with invoice to receive: 10 Invoice is encoded after the cut-off date but dated before the cut-off date The cutoff entry is updated in the existing cut-off
  • Purchase Order with quantity received: 0, quantity invoiced: 0 This will not make an cutoff entry Invoice is encoded after the cut-off date but dated before the cut-off date An cutoff entry is added in the existing cut-off

No verified information in OCA: Installation.

info

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.