Accounting

The Accounting app is the heart of PLANA Business Cloud. It records every customer invoice, vendor bill, payment, and journal entry, and produces the reports required by Bulgarian tax authorities.

What the app contains

Section	Purpose
Customers	Customer invoices, payments received, follow-up
Vendors	Vendor bills, payments made, refunds
Accounting	Manual journal entries, account explorer, audit trail
Banks	Bank journals, statements, reconciliation
Reports	P&L, balance sheet, cashflow, Bulgarian VAT, NPR, VIES, Intrastat
Configuration	Chart of accounts, taxes, journals, fiscal years (admins only)

Where to start (new tenant)

If you've just provisioned a fresh tenant, work through these in order:

1. Chart of accounts — the Bulgarian chart is pre-seeded; customise it for your business
2. VAT and Bulgarian fiscal — VAT rates, fiscal positions, NPR template
3. Bank journals — set up at least one bank account (Bank reconciliation covers it)
4. Opening balances — import via a Journal Entry (Data import)
5. Customers and vendors — import or create as you go

Where to start (day-to-day user)

If you're using a tenant that's already set up:

Need to	Go to
Issue an invoice	Customers → Invoices → Create
Record a vendor bill	Vendors → Bills → Create
Reconcile bank	Banks → click your journal → Reconcile
Run the monthly VAT	Reports → Bulgarian VAT → for the period
Check the P&L	Reports → Profit & Loss
See what's overdue	Customers → Aged receivable → set ageing > 30

Key concepts

Accounts (GL accounts)

Each GL account has:

• A code (e.g. 4111 for trade receivables, 7011 for revenue)
• A name (free text)
• An account type — asset, liability, equity, revenue, expense, cash, etc. — determines how it behaves in reports
• A company (for multi-company tenants)

The chart of accounts is the organisational structure of your ledger.

Journals

A journal groups entries by source. PLANA ships these by default:

• Customer Invoices — INV
• Vendor Bills — BILL
• Bank journals — one per bank account
• Cash — for cash-on-hand
• Miscellaneous Operations — manual journal entries
• Stock Journal — automatic inventory journal entries

Each journal has its own sequence for numbering (e.g. invoices auto-number INV-2026-001, INV-2026-002, etc.).

Journal entries

A journal entry is a set of balanced debits + credits posted to GL accounts on a specific date in a specific journal. The fundamental accounting record.

Most journal entries are auto-generated by PLANA when you confirm a higher-level document:

• Confirming a customer invoice generates a JE in the Customer Invoices journal
• Validating a vendor bill generates a JE in the Vendor Bills journal
• Reconciling a bank transaction generates a JE in the bank journal

You rarely create journal entries manually. When you do, it's via Accounting → Journal entries → Create.

Fiscal positions

A fiscal position transforms taxes and accounts on a transaction based on the customer / vendor's tax status. For example:

• A Bulgarian B2B customer with a valid VAT ID → reverse charge (no VAT on the invoice)
• An EU customer outside Bulgaria → intra-EU VAT rules
• A non-EU customer → no VAT, marked for export

You configure fiscal positions in Configuration → Fiscal positions and assign them per customer in their contact record.

Periods and fiscal year

Bulgarian fiscal year follows the calendar year (Jan 1 – Dec 31). PLANA uses monthly periods:

• Periods open as the calendar advances
• You close periods at month-end as part of period-closing
• The fiscal year closes at year-end with a year-end closing journal entry

See Period closing.

Permissions

Role	Can do
Billing User	Create / confirm invoices and bills
Accountant	Everything Billing + reconcile, post journal entries, run reports
Accounting Manager	Everything Accountant + configure chart of accounts, taxes, journals; reset accounting period; close fiscal year
Adviser (read-only)	View only; for external accountants who need access

Set roles in Settings → Users. See Plana extras → User roles.

What's PLANA-specific

Feature	Where
Bulgarian chart of accounts	Pre-seeded, kept up to date with regulator changes
VAT, NPR, VIES, Intrastat reports	Reports → submission-ready formats
Single sign-on for accounting users	All Accounting users sign in via PLANA SSO
OCA account-financial-tools modules	Useful additions on top of stock Odoo accounting

Where to go next

Pick what's relevant:

• Customer invoicing — issue invoices
• Vendor bills — record bills
• Payments — record payments received and made
• Bank reconciliation — match bank transactions
• VAT and Bulgarian fiscal — the Bulgaria-specific work
• Reports — every report PLANA produces
• Period closing — month-end
• Multi-currency — for foreign-currency transactions
• Analytic accounting — cost centres