[FW][ADD] accounting: new shared accounts feature documentation

content/applications/finance/accounting.rst

@@ -82,9 +82,13 @@ Multi-company
 =============
 
 Several companies can be managed within the same database. Each company has its :doc:`chart of
-accounts <accounting/get_started/chart_of_accounts>`, which is also useful to generate consolidation
-reports. Users can access several companies but can only work on a single company's accounting at a
-time.
+accounts <accounting/get_started/chart_of_accounts>`, but it is possible to share accounts
+between them for scenarios in which such a configuration would be required. Users can then
+access several companies but only work on a single company's accounting at a time.
+
+.. seealso::
+   - :ref:`Shared Accounts Feature <coa_shared_accounts>`
+   - :doc:`Consolidation <accounting/get_started/consolidation>`
 
 Multi-currency environment
 ==========================

content/applications/finance/accounting/get_started.rst

@@ -179,6 +179,7 @@ Get started with Stripe and enable secure integrated credit and debit card payme
 .. seealso::
    * :doc:`bank`
    * :doc:`get_started/chart_of_accounts`
+   * :doc:`get_started/consolidation`
    * :doc:`bank/bank_synchronization`
    * :doc:`../fiscal_localizations`
    * `Odoo Tutorials: Accounting and Invoicing - Getting started [video]
@@ -189,6 +190,7 @@ Get started with Stripe and enable secure integrated credit and debit card payme
 
    get_started/cheat_sheet
    get_started/chart_of_accounts
+   get_started/consolidation
    get_started/multi_currency
    get_started/avg_price_valuation
    get_started/tax_units

content/applications/finance/accounting/get_started/chart_of_accounts.rst

@@ -169,6 +169,15 @@ To do so, check the :guilabel:`Allow Reconciliation` box in the account's settin
 .. image:: chart_of_accounts/chart-of-accounts-reconciliation.png
    :alt: Allow reconciliation for accounts in Odoo Accounting
 
+.. _coa_shared_accounts:
+
+Shared Accounts
+---------------
+
+The **Shared Accounts** feature allows the creation of a single account for a specific purpose and
+sharing it between multiple companies. It is especially useful for multi-company environments where
+a similar account might be used across different companies.
+
 Deprecated
 ----------
 

content/applications/finance/accounting/get_started/consolidation.rst

@@ -0,0 +1,185 @@
+=============
+Consolidation
+=============
+
+Consolidation allows combining financial data from **multiple separate companies**, each with its
+own books, into a unified view, providing a "fair image" of the entire group's financial health.
+
+It helps create a clear, comprehensive view of the group's financial performance by combining data
+from multiple companies.
+
+.. _consolidation_in_odoo:
+
+How it Works in Odoo
+====================
+
+.. _consolidation_tools:
+
+Consolidation Tools
+-------------------
+
+**Several tools** combined together will contribute to the construction of the financial
+consolidation:
+
+.. _consolidation_account_mapping:
+
+#. **Account Mapping:** Similar accounts from different companies can be mapped together. This
+   allows Odoo to combine them correctly in consolidated reports. To map accounts, go to
+   :menuselection:`Accounting --> Configuration --> Chart of Accounts`.  Click :guilabel:`View`
+   on the account line. In the :guilabel:`Mapping` tab, enter a code in the corresponding company
+   :guilabel:`Code` column to map the account.
+
+   .. image:: consolidation/multi_company_mapping.png
+      :alt: Mapping different codes to different companies.
+
+   .. note:: :ref:`Import mapping <consolidation_import_account_mapping>` or merge existing
+      accounts using the :ref:`merging tool <consolidation_merge_tool>` can simplify the process.
+
+   .. _consolidation_multi_ledgers:
+
+#. **Multi-Ledgers:** Ledgers are fundamental to the process of consolidation. They are either:
+
+   - *Regular Ledgers:* Each company in the consolidation scope has its own standard accounting
+     ledger where all the regular day-to-day transactions are recorded. It excludes the company's
+     consolidation adjustment journals.
+
+   - *Multi-Ledger for Consolidation:* The company doing the actual consolidation also has a
+     special multi-ledger. This one includes all the other companies' consolidation adjustments
+     journals (the ones excluded from their own ledgers). This allows for viewing the total impact
+     of all the adjustments.
+
+   To create a new ledger, go to :menuselection:`Accounting --> Configuration --> Multi-Ledgers`
+   and hit the :guilabel:`New` button. Enter a name, pick the company the ledger is linked to and
+   most importantly, determine which journals are to be excluded from the ledger.
+
+   .. _consolidation_company_selector:
+
+#. **Multi-Company Selector:** The consolidated view can be accessed using the multi-company
+      selector. Selecting the consolidating company as the current company and making the other
+      companies visible in the selector, all the journal items are displayed from the consolidating
+      company's perspective.
+
+   .. image:: consolidation/multi_company_selector.png
+      :alt: Selecting the main company and activating others.
+
+   .. _consolidation_horizontal_groups:
+
+#. **Horizontal Groups:** Odoo's reporting tools allow for combining multi-ledgers and using
+      horizontal groups to view the consolidated Balance Sheet or P&L. They also show how much each
+      company contributes to the overall consolidated figures.
+
+      Follow these steps to create an :guilabel:`Horizontal Group`:
+
+      - Activate the :ref:`developer mode <developer-mode>`.
+      - Go to :menuselection:`Accounting --> Configuration --> Horizontal Groups` and click
+        :guilabel:`New`.
+      - Add a :guilabel:`Group Name` and select the :guilabel:`Reports` where the horizontal group
+        can be used.
+      - In the :guilabel:`Field` column, click :guilabel:`Add a line`.
+      - In the :guilabel:`Create rules` window, add a :guilabel:`Field` and create a new
+        :guilabel:`Domain` rule if needed. Then, click :guilabel:`Save & Close`.
+
+   .. image:: consolidation/horizontal_groups.png
+      :alt: Using horizontal groups to see each company's contribution.
+
+   .. important::
+      When opened, financial reports usually default to a statutory view, using the company's
+      regular ledger (including its consolidation adjustment). To see the full consolidation picture,
+      **make sure to select the multi-ledger** that includes all the consolidation adjustments.
+
+   .. _consolidation_currency_translation:
+
+#. **Cumulative Translation Adjustments:** When consolidating companies with different currencies,
+   Odoo handles the translation.
+
+   - *Equity accounts:* Use the historical exchange rate.
+
+   - *Profit & Loss (P&L) accounts:* Use the average exchange rate.
+
+   - *Balance sheet accounts (excluding equity):* Use the closing exchange rate.
+
+   .. important::
+      The rates used are those of the company currently selected.
+
+.. _consolidation_companies_vs_branches:
+
+Consolidating Companies vs. Branch Management
+---------------------------------------------
+
+Consolidating companies involves **legally separate entities** whereas branches are
+**subdivisions** of a single legal entity which often share the head office's resources (journals,
+taxes, accounts, fiscal positions) and are not consolidated in the same way.
+
+.. _consolidation_merge_tool:
+
+Account Merging
+===============
+
+Accounts can be merged to reduce the number of accounts and standardize them across companies. This
+is optional; consolidation works without it.
+
+To use the merge tool, select all the companies with an account that needs to be merged in the
+company selector in the top right corner of the screen.
+
+.. image:: consolidation/shared_accounts_merge_tool_select_companies.png
+   :alt: Selecting all companies that have accounts to be merged.
+
+Then, go to :menuselection:`Accounting --> Configuration --> Chart of Accounts` and select the
+accounts to merge. Click the :icon:`fa-cog` :guilabel:`Actions` menu and select :guilabel:`Merge
+accounts`.
+
+In the :guilabel:`Merge accounts` window, enable the :guilabel:`Group by name?` option if needed and
+click :guilabel:`Merge`.
+
+The selected accounts are then merged into a single shared account, accessible by all the chosen
+companies, just as if the account had been directly created to be shared.
+
+.. _consolidation_unmerge_tool:
+
+Account Unmerging
+=================
+
+Accounts can also be unmerged if needed.
+
+.. warning::
+
+   Note that unmerging accounts **will not unmerge the chatters** of the accounts. Once merged, the
+   changes' histories are permanently merged.
+
+To unmerge accounts, select a company with a shared account in the company selector at the top
+right corner of the screen. Then, go to :menuselection:`Accounting --> Configuration --> Chart of
+Accounts` and select the account to unmerge. Click the :icon:`fa-cog` :guilabel:`Actions` menu and
+select :guilabel:`Unmerge accounts`.
+
+An :guilabel:`Odoo Warning` confirmation pop-up window will appear, listing how the accounts will
+be split.
+
+.. image:: consolidation/shared_accounts_unmerge_tool_confirmation_wizard.png
+   :alt: Confirmation wizard for the Unmerge Tool of the shared accounts feature.
+
+Click :guilabel:`Unmerge`. A new account linked to each company will be created for the previously
+shared account.
+
+.. _consolidation_import_account_mapping:
+
+Import a Mapping
+================
+
+To **import an account mapping**, select all the related companies in the company selector at the
+top right corner of the screen and go to :menuselection:`Accounting --> Configuration --> Chart of
+Accounts`.
+
+First, to choose the fields to export, select the accounts, click the :icon:`fa-cog`
+:guilabel:`Actions` button and select :guilabel:`Export`. Then, in the :guilabel:`Export data`
+window, add the :guilabel:`Code mapping/Code`, :guilabel:`Code Mapping/Company` and
+:guilabel:`External ID` fields using the :icon:`fa-plus` icon and click :guilabel:`Export`. No other
+field is required.
+
+Second, rework it in a spreadsheet adding the desired code for each company on desired accounts.
+
+Third, to reimport the file (xlsx or csv format) in Odoo, click :guilabel:`Import` and, in the
+:guilabel:`Import Chart of Accounts` section, click :guilabel:`Import CoA`. In the
+:guilabel:`Accounting Import Guide`, drop or click :guilabel:`Upload Data File` to import the file.
+Then, click :guilabel:`Import`.
+
+Finally, the codes now take into account the mapping company per company.