Accounting Reference¶

Context¶

Complete reference for all accounting/GL entries created by the device_inventory module. This covers receiving, COGS, invoicing, settlement, and inter-company entries.

Account Configuration¶

Path: Settings → Inventory tab → Device Inventory Accounting

Device Inventory Accounting Settings

Account Field	Account Type	Purpose	Example
Device Stock Journal	General journal	All device inventory GL entries	Inventory Valuation
Device Valuation Account	Asset (Current)	Balance sheet inventory value	Stock Valuation
Device Stock Input Account	Liability (Current) or Expense	Goods received not invoiced (GRNI)	Products to receive
Device COGS Account	Expense	Cost of Goods Sold when devices are sold	Cost of Goods Sold
Settlement Journal	Purchase journal	Settlement vendor bills	Purchases

GL Entry #1: Inventory Receipt (Receiving)¶

Triggered by: Mark receiving manifest complete (_create_inventory_accounting_entry() in device_manifest.py)

When: After all devices are scanned/received and manifest is marked done

Debit   Device Valuation Account (asset)         $X,XXX.XX
  Credit  Device Stock Input Account (GRNI)        $X,XXX.XX

Amount: Sum of purchase_cost for all received manifest lines (including unexpected devices)
Journal: Device Stock Journal
Auto-posted: Yes (immediately)
Stored on: device.manifest.account_move_id
Idempotent: Skips if account_move_id already set
One journal entry line per received manifest line (device-level detail)

GL Entry #2: COGS on Delivery (Customer Sale)¶

Triggered by: Mark delivery manifest complete (_create_cogs_accounting_entry() in device_manifest.py)

When: Delivery manifest marked complete for customer sales

Debit   Device COGS Account (expense)             $X,XXX.XX
  Credit  Device Valuation Account (asset)           $X,XXX.XX

Amount: Sum of purchase_cost for all picked/delivered devices
Journal: Device Stock Journal
Stored on: device.manifest.cogs_move_id
Idempotent: Skips if cogs_move_id already set

GL Entry #3: Customer Invoice (Sale)¶

Triggered by: _create_customer_invoice() in device_manifest.py

When: Delivery manifest marked complete

Uses standard Odoo sale_order._create_invoices() method
Creates out_invoice (customer invoice) with:
One line per SO product line
Price = sale price from SO
Accounts = standard Odoo product revenue account + AR
Auto-posted: Yes
Stored on: device.manifest.customer_invoice_id

GL Entry #4: COGS on Retail Sale¶

Triggered by: Confirm retail sale (_create_retail_cogs_entry() in device_retail_sale.py)

When: Retail sale record is confirmed

Debit   Device COGS Account (expense)             $X,XXX.XX
  Credit  Device Valuation Account (asset)           $X,XXX.XX

Amount: Sum of purchase_cost for all devices in the retail sale
Journal: Device Stock Journal
Stored on: device.retail.sale.cogs_move_id

GL Entry #5: Retail Customer Invoice¶

Triggered by: _create_retail_invoice() in device_retail_sale.py

When: Retail sale confirmed

Creates out_invoice directly (not via SO)
One line per device with price_unit = sale_price
Taxes cleared (no tax lines)
Auto-posted: Yes
Stored on: device.retail.sale.invoice_id

GL Entry #6: Settlement Vendor Bill¶

Triggered by: _create_settlement_vendor_bill() in consignment_settlement_report.py

When: Consignee settlement report is confirmed AND total_owner_amount > 0

Creates in_invoice (vendor bill) in the consignee company's context
Vendor = owner company's partner (e.g., Axis Mobile)
Amount = total_owner_amount (total sale proceeds minus commission)
Journal: Settlement Journal (or any purchase journal as fallback)
Uses sudo().with_company(consignee_company) to cross company boundaries
Auto-posted: Yes
Stored on: consignment.settlement.report.vendor_bill_id

GL Entry #7: COGS on Packing Box Shipment¶

Triggered by: _create_cogs_accounting_entry() in packing_box.py

When: Packing box marked as shipped

Same DR/CR pattern as Entry #2 (COGS entries):

Debit   Device COGS Account (expense)             $X,XXX.XX
  Credit  Device Valuation Account (asset)           $X,XXX.XX

GL Entry #8: Inter-Company Vendor Bill (Auto Mirror)¶

Triggered by: _create_intercompany_bill() in account_move.py

When: An inter-company out_invoice is posted

Auto-creates mirror in_invoice in destination company
Bill stays in draft (not auto-posted — unlike other entries)
Stored on: account.move.intercompany_bill_id

Summary Table¶

#	Entry Type	DR Account	CR Account	Journal	Trigger	Auto-posted
1	Inventory Receipt	Valuation (asset)	Input (GRNI)	Device Stock	Manifest complete (receiving)	Yes
2	COGS (delivery)	COGS (expense)	Valuation (asset)	Device Stock	Manifest complete (delivery)	Yes
3	Customer Invoice	AR	Revenue	Sale journal	Manifest complete (delivery)	Yes
4	COGS (retail)	COGS (expense)	Valuation (asset)	Device Stock	Retail sale confirm	Yes
5	Retail Invoice	AR	Revenue	Sale journal	Retail sale confirm	Yes
6	Settlement Bill	AP clearing	AP	Settlement (purchase)	Settlement report confirm	Yes
7	COGS (packing)	COGS (expense)	Valuation (asset)	Device Stock	Packing box shipped	Yes
8	IC Vendor Bill	AP	AP clearing	Purchase (dest co.)	IC invoice posted	No (draft)

Missing Configuration Behavior¶

Entry	Behavior when accounts not configured
Receiving GL (#1)	Raises `UserError`
COGS on delivery (#2)	Raises `UserError`
COGS on retail (#4)	Raises `UserError`
COGS on packing (#7)	Posts chatter warning (soft fail)
Settlement bill (#6)	Posts chatter warning (soft fail)

Typical Transaction Flow Example¶

A consignment sale of an iPhone (purchase cost $500, sale price $800, 15% commission):

1. Receiving

DR  Device Valuation Account    $500.00
  CR  Device Stock Input (GRNI)   $500.00

2. Delivery (COGS)

DR  Device COGS Account         $500.00
  CR  Device Valuation Account    $500.00

3. Customer Invoice

DR  Accounts Receivable         $800.00
  CR  Revenue                     $800.00

4. Settlement Vendor Bill

Owner amount = $800.00 - ($800.00 × 15%) = $800.00 - $120.00 = $680.00

DR  AP Clearing                 $680.00
  CR  Accounts Payable            $680.00