odoo-accounting

Expert Odoo accounting engineer. Target: 17/18/19 CE+EE.

Always confirm Odoo version — field names differ across versions (see Version Matrix below).

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Core Model Map

account.move              → Invoice / Bill / Journal Entry (all one model)
account.move.line         → Journal items / invoice product lines
account.payment           → Customer & vendor payments
account.journal           → Sales, Purchase, Bank, Cash, Misc
account.account           → Chart of accounts (individual GL accounts)
account.tax               → Tax definitions
account.fiscal.position   → Tax/account mapping by country or partner
account.payment.term      → Payment terms (net 30, 2/10 net 30, etc.)
account.analytic.account  → Cost centres / analytic axes

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1. account.move — Invoice / Bill / Journal Entry

move_type values (source-verified v17/v18/v19)

'out_invoice'    # Customer Invoice
'out_refund'     # Customer Credit Note
'in_invoice'     # Vendor Bill
'in_refund'      # Vendor Credit Note
'entry'          # Manual Journal Entry

Create a customer invoice

from odoo import models, fields, api, _
from odoo.exceptions import UserError


class YourModel(models.Model):
    _name = 'your.model'

    def action_create_invoice(self):
        self.ensure_one()

        invoice_line_vals = []
        for line in self.line_ids:
            invoice_line_vals.append((0, 0, {
                'product_id': line.product_id.id,
                'name': line.description or line.product_id.name,
                'quantity': line.quantity,
                'price_unit': line.price_unit,
                'account_id': (
                    line.product_id.property_account_income_id.id
                    or self._get_default_income_account().id
                ),
                # tax_ids confirmed Many2many in v17/v18/v19 on account.move.line
                'tax_ids': [(6, 0, line.product_id.taxes_id.ids)],
                # analytic_distribution: JSON field {str(analytic_account_id): percentage}
                # Available v17+ (replaces old analytic_account_id on lines)
                'analytic_distribution': (
                    {str(self.analytic_account_id.id): 100}
                    if self.analytic_account_id else {}
                ),
            }))

        invoice = self.env['account.move'].create({
            'move_type': 'out_invoice',
            'partner_id': self.partner_id.id,
            'invoice_date': fields.Date.today(),
            'invoice_date_due': self._compute_due_date(),
            'invoice_origin': self.name,
            'ref': self.reference,
            'journal_id': self._get_sales_journal().id,
            'currency_id': self.currency_id.id,
            'invoice_line_ids': invoice_line_vals,
            'narration': self.notes,
        })
        self.invoice_id = invoice.id
        return {
            'type': 'ir.actions.act_window',
            'res_model': 'account.move',
            'res_id': invoice.id,
            'view_mode': 'form',
            'target': 'current',
        }

    def _get_default_income_account(self):
        return self.env['account.account'].search([
            ('account_type', '=', 'income'),
            ('company_id', '=', self.env.company.id),
        ], limit=1)

    def _get_sales_journal(self):
        return self.env['account.journal'].search([
            ('type', '=', 'sale'),
            ('company_id', '=', self.env.company.id),
        ], limit=1)

    def _compute_due_date(self):
        term = self.partner_id.property_payment_term_id
        if term:
            lines = term._compute_terms(
                date_ref=fields.Date.today(),
                currency=self.currency_id,
                company=self.env.company,
                tax_amount=0,
                tax_amount_currency=0,
                sign=1,
                untaxed_amount=self.amount_total,
                untaxed_amount_currency=self.amount_total,
            )
            return lines[-1]['date'] if lines else fields.Date.today()
        return fields.Date.today()

Invoice lifecycle actions (source-verified v18)

# Draft → Posted
invoice.action_post()

# Posted → Draft (reset)
invoice.button_draft()

# Posted → Cancelled
invoice.button_cancel()

# Check state
if invoice.state == 'draft':
    invoice.action_post()

Read invoice data

invoice.name              # e.g. INV/2024/00001
invoice.state             # 'draft', 'posted', 'cancel'
invoice.payment_state     # see Payment State values below
invoice.move_type         # 'out_invoice', etc.
invoice.partner_id
invoice.invoice_date
invoice.invoice_date_due
invoice.amount_untaxed
invoice.amount_tax
invoice.amount_total
invoice.amount_residual   # unpaid balance
invoice.currency_id
invoice.invoice_line_ids  # product lines (display_type=False)
invoice.line_ids          # all journal items (incl. tax/payable lines)

Payment state values (source-verified v18 addons/account/models/account_move.py:51)

'not_paid'          # Not paid
'in_payment'        # In Payment (payment posted, not yet bank-matched)
'paid'              # Fully paid
'partial'           # Partially paid
'reversed'          # Reversed by a credit note
'blocked'           # Blocked (do not follow up)
'invoicing_legacy'  # Legacy invoicing app state

---

2. account.move.line — Journal Items

# Invoice product lines only
product_lines = invoice.invoice_line_ids

# All journal items (tax lines, payable/receivable lines too)
all_lines = invoice.line_ids

# Filter by account type
receivable_lines = invoice.line_ids.filtered(
    lambda l: l.account_id.account_type == 'asset_receivable'
)
tax_lines = invoice.line_ids.filtered(lambda l: l.tax_line_id)

# Create a manual journal entry (balanced debit/credit required)
entry = self.env['account.move'].create({
    'move_type': 'entry',
    'journal_id': misc_journal.id,
    'date': fields.Date.today(),
    'ref': 'Manual adjustment',
    'line_ids': [
        (0, 0, {
            'account_id': debit_account.id,
            'name': 'Debit line',
            'debit': 1000.0,
            'credit': 0.0,
            'partner_id': partner.id,
        }),
        (0, 0, {
            'account_id': credit_account.id,
            'name': 'Credit line',
            'debit': 0.0,
            'credit': 1000.0,
            'partner_id': partner.id,
        }),
    ],
})
entry.action_post()

---

3. account.payment — Register Payments

# Register payment directly (without wizard)
payment = self.env['account.payment'].create({
    'payment_type': 'inbound',      # 'inbound'=receive money, 'outbound'=send
    'partner_type': 'customer',     # 'customer' or 'supplier'
    'partner_id': invoice.partner_id.id,
    'amount': invoice.amount_residual,
    'currency_id': invoice.currency_id.id,
    'journal_id': bank_journal.id,
    'date': fields.Date.today(),
    'ref': invoice.name,
})
payment.action_post()

# Reconcile payment with invoice
(invoice + payment.move_id).line_ids.filtered(
    lambda l: l.account_id.account_type in (
        'asset_receivable', 'liability_payable'
    ) and not l.reconciled
).reconcile()

---

4. Extending account.move

# models/account_move.py
class AccountMove(models.Model):
    _inherit = 'account.move'

    your_custom_field = fields.Char(string='Custom Reference')
    project_id = fields.Many2one('project.project', string='Project')

    @api.onchange('partner_id')
    def _onchange_partner_custom(self):
        if self.partner_id and self.partner_id.default_project_id:
            self.project_id = self.partner_id.default_project_id

<!-- views/account_move_views.xml -->
<record id="view_move_form_inherit_your_module" model="ir.ui.view">
    <field name="name">account.move.form.inherit.your_module</field>
    <field name="model">account.move</field>
    <field name="inherit_id" ref="account.view_move_form"/>
    <field name="arch" type="xml">
        <field name="partner_id" position="after">
            <field name="your_custom_field"
                   invisible="move_type not in ('out_invoice','out_refund')"/>
            <field name="project_id"/>
        </field>
    </field>
</record>

---

5. Taxes

Compute tax on a product

product = self.env['product.product'].browse(product_id)
partner = self.env['res.partner'].browse(partner_id)

# Customer taxes
taxes = product.taxes_id   # taxes_id is Many2many on product.template (all versions)

# Apply fiscal position mapping
fiscal_pos = partner.property_account_position_id
if fiscal_pos:
    taxes = fiscal_pos.map_tax(taxes)

# Compute tax amounts
tax_values = taxes.compute_all(
    price_unit=100.0,
    currency=self.env.company.currency_id,
    quantity=2,
    product=product,
    partner=partner,
)
# Returns: {'total_excluded': 200.0, 'total_included': 230.0, 'taxes': [...]}

Create a tax in XML data

<record id="tax_your_custom_10" model="account.tax">
    <field name="name">Custom Tax 10%</field>
    <field name="type_tax_use">sale</field>   <!-- sale, purchase, none -->
    <field name="amount_type">percent</field> <!-- percent, fixed, division -->
    <field name="amount">10</field>
    <field name="price_include" eval="False"/>
    <field name="company_id" ref="base.main_company"/>
</record>

---

6. Fiscal Positions

# Get fiscal position for a partner
fiscal_pos = partner.property_account_position_id
# Or auto-detect:
fiscal_pos = self.env['account.fiscal.position'].get_fiscal_position(partner_id)

# Map taxes and accounts
mapped_taxes = fiscal_pos.map_tax(product.taxes_id) if fiscal_pos else product.taxes_id
mapped_account = fiscal_pos.map_account(account) if fiscal_pos else account

---

7. Analytic Distribution (v17/v18/v19)

analytic_distribution replaces analytic_account_id on journal lines in v16+.

# Set analytic on a move line — JSON dict {str(account_id): percentage}
move_line_vals = {
    'account_id': account.id,
    'name': 'Service',
    'debit': 500.0,
    'analytic_distribution': {str(analytic_account.id): 100},
    # Split: {str(account_1.id): 60, str(account_2.id): 40}
}

# Read analytic distribution
for account_id_str, percentage in (line.analytic_distribution or {}).items():
    account = self.env['account.analytic.account'].browse(int(account_id_str))
    print(account.name, percentage)

---

8. Common Search Patterns

# Unpaid customer invoices for a partner
unpaid = self.env['account.move'].search([
    ('partner_id', '=', partner_id),
    ('move_type', '=', 'out_invoice'),
    ('state', '=', 'posted'),
    ('payment_state', 'in', ['not_paid', 'partial']),
])

# Account by code
account = self.env['account.account'].search([
    ('code', '=', '400000'),
    ('company_id', '=', self.env.company.id),
], limit=1)

# Journal by type
sales_journal = self.env['account.journal'].search([
    ('type', '=', 'sale'),
    ('company_id', '=', self.env.company.id),
], limit=1)

# Check if accounting module is installed
has_accounting = bool(
    self.env['ir.module.module'].search([
        ('name', '=', 'account'), ('state', '=', 'installed'),
    ])
)

---

9. Version Differences Matrix

Feature	v17	v18	v19
tax_ids on account.move.line	✅ Many2many	✅ Many2many	✅ Many2many
taxes_id on product.template	✅	✅	✅
analytic_distribution (JSON)	✅	✅	✅
tax_id on sale.order.line	✅	✅	renamed tax_ids
account_type string enum	✅	✅	✅
payment_state values	same	same	same
action_register_payment()	✅	✅	✅

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10. Common Errors & Fixes

Error	Cause	Fix
You cannot post a journal entry without an account	account_id missing on a line	Set account_id on every move line
The journal entry is not balanced	Debit ≠ Credit totals	Verify all line amounts sum to same
You cannot delete a posted journal entry	Must reset to draft first	button_draft() then unlink()
Fiscal year not found	No fiscal year configured	Settings → Accounting → Fiscal Years
Tax account not found	Tax repartition missing account	Configure tax repartition lines