Proposal: New, Finer-Grained Account Types

[jniles]

This issue is in the same line as https://github.com/IMA-WorldHealth/bhima/issues/1607 and supersedes https://github.com/IMA-WorldHealth/bhima/issues/2763.

Motivation In order to calculate the ratios required in https://github.com/IMA-WorldHealth/bhima/issues/3642, we need to be able to separate between different accounts of the same general account type. For example, this calculation:

(le cash + la valeur de stock) / la dette

Cannot be performed in BHIMA generically. We can technically accomplish it with account references, but the accountant must set up these account references. It amounts to lots and lots of configuration for a feature that should be core to BHIMA.

Proposal For this reason, I propose we create new, finer grained account types. They are:

Equity Accounts

• Capital
• Revenues
• Expenses

Income Accounts:

• Sales/Fees Revenue
• Subsidy Revenue
• Interest Revenue
• Dividends Revenue
• Rent Revenue
• Other Revenue

Expense Accounts

• Cost of Goods Sold
• Payroll
• Tax
• Other Expenses

Liability Accounts:

• Accounts Payable (creditors)
• Accrued Expenses
• Unearned Revenue.

Asset Accounts:

• Cash or Cash Equivalents
• Prepaid Expenses
• Accounts Receivable (Debtors)
• Inventory/Stock
• Fixed Assets

The user would be required to select one of these account types instead of the global "income/expense/asset/liability/equity" selection that we currently have. We could also dependably build logic into our reports that use these account types.

[jniles]

@kwilu claim

[jniles]

Okay, final proposal now:

Tag	Type (en/fr)	English	French
TYPES.CAPITAL_EQUITY	Equity / Capital	Capital Equity	Capital
TYPES.RETAINED_EARNINGS	Assets / Actifs	Retained Earnings	Resultat de l'exercise
TYPES.CASH	Assets / Actifs	Cash or Cash Equivalents	Comptes Trésorerie
TYPES.ACCOUNTS_RECEIVABLE	Assets / Actifs	Accounts Receivable (Debtors)	Comptes Debiteurs
TYPES.INVENTORY	Assets / Actifs	Inventory	Stocks
TYPES.FIXED_ASSETS	Assets / Actifs	Fixed Assets	Immobilisations
TYPES.ACCOUNTS_PAYABLE	Liabilities / Passifs	Accounts Payable (Creditors)	Comptes Crediteurs
TYPES.SALES_REVENUE	Revenue / Produits	Sales/Fees Revenue	Ventes
TYPES.SUBSIDY_REVENUE	Revenue / Produits	Subsidy Revenue	Subventions d'exploitation
TYPES.OTHER_REVENUE	Revenue / Produits	Other Revenue	Autres Produits
TYPES.COGS	Expense / Charges	Cost of Goods Sold	Variations de Stocks
TYPES.PAYROLL	Expense / Charges	Payroll	Charge de Personnel
TYPES.TAXES	Expense / Charges	Taxes	Impots
TYPES.OTHER_EXPENSES	Expense / Charges	Other Expenses	Autres Charges

The idea behind this proposal is that we can easily pull out things we haven't been able to previously:

1. Debtors are separated from other liabilities
2. Retained Earnings is an account type, so we can filter the accounts on that during closing the fiscal year.
3. We can filter accounts on cash accounts to create cash boxes and transfers between cashboxes.
4. Payroll is a separate tag, allowing us to compare payroll expense to others.
5. Separates sales revenue from subsidy revenue etc ...

@mbayopanda can you let me know if I am missing anything?

[kwilu]

Hello @jniles, you have been unassigned from this issue because you have not updated this issue or any referenced pull requests for over 14 days.

You can reclaim this issue or claim any other issue by commenting @kwilu claim on that issue.

Thanks for your contributions, and hope to see you again soon!