[ADD] accounting: new shared accounts feature documentation

In 18.0 was the shared accounts feature added to Odoo but the documentation
doesn't contain any data related to it. This commit brings information about
said feature in the documentation.

task-4485674

closes #12482

X-original-commit: 1a6d0ec
Signed-off-by: Audrey Vandromme (auva) <auva@odoo.com>
Signed-off-by: Thomas Becquevort (thbe) <thbe@odoo.com>

Author: Megaaaaaa

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.