FR Provisions + Charges
French year-end accruals (charges à payer, produits à recevoir, FNP/FAE) with auto-reversal and a cut-off schedule.
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Year-end accruals booked with their reversal
Factures non parvenues and factures à établir from your orders, charges à payer and produits à recevoir, the état des provisions
At the year-end clôture, list what was received but not billed and what was delivered but not invoiced straight from the purchase and sale orders, add the payroll and social accruals by hand, and book every accrual with its closing entry and its reversal dated the day after the closing. Releases are recorded against each accrual, and the état des provisions shows what remains.
Key features
Accrual types on the PCG
FNP (408), FAE (418), charges à payer personnel (428) and sociales (438), produits à recevoir (488), each with its accrual account, its counterpart and, when VAT is split, the 4458x VAT account.
FNP and FAE from your orders
The wizard reads confirmed purchase lines received but not billed and sale lines delivered but not invoiced at the closing date, converted into company currency, and refuses an order line that already carries an accrual for that closing.
Closing entry and reversal in one click
Book + Reversal posts the closing entry on the closing date and its reversal on the reversal date (by default the day after).
Year-end campaign
One campaign per fiscal year groups the accruals, totals charges and products, books them all and is closed when done.
Releases against the accrual
Record the invoice, payment or reprise that uses an accrual; the amount used and the amount remaining follow, and over-use is refused.
État des provisions
A list and pivot of every accrual with what was used and what remains, plus a printable schedule per campaign.
Screenshots
Odoo 19.0 with the data of an electrical contractor in Lyon, English interface; the same screens apply to Odoo 18.0 and 20.0.
1. Clôture 2025 campaign
The accruals of the 2025 closing: FNP from three purchase orders, an FAE from a sale order, holiday pay and its social charges, all booked.
2. Accruals
Every accrual with its type, partner, amounts and state, including the open 2026 accrual.
3. An accrual and its release
The Rexel FNP with its closing and reversal entries and the January invoice recorded against it.
4. Generate from the orders
Received-not-billed purchase lines fetched for the 2026 closing.
5. État des provisions
Amount, used and remaining per accrual.
6. Accrual types
FNP, FAE, 428, 438 and 488 with their accounts.
Why this app
✓ The FNP and FAE come from the orders, not from memory.
✓ Every closing entry gets its reversal, dated and posted.
✓ What was used and what remains is visible per accrual.
✓ One campaign per closing, booked in one click.
Get started
Types
Set the accounts on each accrual type.
Campaign
Create the campaign of the fiscal year with its closing date.
Generate
Fetch FNP and FAE from the orders, add manual accruals.
Book
Book all: closing entries and dated reversals.
Questions
Which orders are read?
Confirmed purchase lines with a received quantity and confirmed sale lines with a delivered quantity, ordered up to the closing date, minus what was invoiced at that date.
Can a booked accrual be changed?
Reset to Draft removes its draft entries; a posted entry has to be reversed in accounting first.
En français
FR Provisions + Charges prépare les charges à payer et produits à recevoir de la clôture : FNP et FAE lus dans les commandes, provisions de congés payés, écriture de clôture et extourne datée, état des provisions.
- Types 408, 418, 428, 438, 488 avec comptes et TVA 4458x
- FNP depuis les achats réceptionnés non facturés, FAE depuis les ventes livrées non facturées
- Écriture de clôture et extourne datée en un clic
- Campagne de clôture par exercice
- Utilisations et reprises suivies par provision
- État des provisions en liste, tableau croisé et impression
Specifications
- This page: Odoo 19.0 (also available for Odoo 18.0 and 20.0), Community and Enterprise
- License: OPL-1
- Languages: English, French
- Depends on: account, purchase, sale
- Optional: purchase and sale orders are read when the purchase and sale apps are installed (both are dependencies)
- Author: Pokutsoft, pokutsoft.com
- Support: support@pokutsoft.com
Update date: 2026-10-30 · Version: 19.0.1.0.21
User guides (PDF)
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