docs: accounting exports

docs/features/accounting-exports.md

@@ -0,0 +1,101 @@
+---
+title: Accounting Exports
+sidebar_position: 11
+---
+
+# Accounting Exports
+
+Added in Thelia 3.3.
+
+Two exports give the accountant the sales of a period in a file their software loads, instead
+of an order export to rework: the **sales journal**, one row per accounting entry, and the
+**tax summary**, one row per month and per tax rate. They sit in the Orders category of the
+export screen and run from the command line like any export.
+
+## The chart of accounts
+
+Set it in the back office, under Configuration > Accounting, before the first export:
+
+| Setting | Example | Meaning |
+| --- | --- | --- |
+| Journal code and label | `VE`, `Ventes` | the sales journal; `VE` / `Ventes` when left empty |
+| Customer account | `411000` | debited of every invoice |
+| Shipping account | `708500` | credited of the shipping, excluding tax |
+| One row per tax rate | `20` → `706200`, `445720` | the account of the sales at that rate, and of the tax collected (not needed at 0) |
+
+They are the `accounting_*` configuration variables, which `thelia:config` reads and writes;
+the rates are one variable, `accounting_rate_accounts`, as `20:706200:445720,5.5:706055:445705,0:706000`.
+The sales journal refuses to run until the chart is complete, and says what is missing: no
+account is ever made up.
+
+## The sales journal
+
+The invoices of the period, by **invoice date**: an order placed in January and invoiced in
+February is in February. An order without invoice reference has no entry (the report counts
+them, the orders placed before the invoice numbering was switched on among them).
+
+Each invoice is a piece, balanced to the cent:
+
+- the customer is debited of the total of the invoice;
+- the products are credited excluding tax, one line per tax rate of the chart; prices and taxes
+  being rounded to the cent, an amount is filed under the rate of the chart that gives its tax
+  within a cent (0.20 of tax on 0.99 makes 20.20%, filed at 20%), and a line taxed twice under
+  the sum of its rates, which the chart needs a row for;
+- an order discount is spread over the rates in proportion of their amount excluding tax;
+- the shipping is credited excluding tax on the shipping account, at the rate or rates of its
+  tax; untaxed shipping needs no rate row;
+- the tax collected is credited by rate, the shipping's included.
+
+The amounts are those of the invoice handed to the customer, under the rounding rule the
+order was priced with, older orders included: nothing is recomputed. An order priced before
+the rounding rules did not take its discount off the tax on its invoice, and is booked so. An order in another
+currency is booked in the shop currency at the rate of the order, with its own amount and
+currency beside it. An order that cannot be booked, for instance taxed at a rate the chart
+has no account for, is left out and named in the report.
+
+## Formats
+
+The columns of the sales journal are the 18 fields of the French accounting entries file
+(fichier des écritures comptables), in their order:
+
+| Field | Value |
+| --- | --- |
+| `JournalCode`, `JournalLib` | the sales journal |
+| `EcritureNum`, `PieceRef` | the invoice reference |
+| `EcritureDate`, `PieceDate`, `ValidDate` | the invoice date |
+| `CompteNum`, `CompteLib` | the account and its label |
+| `CompAuxNum`, `CompAuxLib` | the customer reference and name, on the customer line only |
+| `EcritureLib` | `Facture <reference> <customer>` (in the language of the export) |
+| `Debit`, `Credit` | the amount, in the shop currency |
+| `EcritureLet`, `DateLet` | empty |
+| `Montantdevise`, `Idevise` | the amount and currency of an order in another currency |
+
+Choose the **FEC** format to get the file itself: tab separated, the field names on the first
+line (even for a period without invoice), dates as YYYYMMDD, amounts with a decimal comma,
+UTF-8. Rename it `<SIREN>FEC<YYYYMMDD>.txt` before handing it to the tax administration. Choose
+**CSV** to read it in a spreadsheet. The labels follow the language chosen for the export.
+
+## The tax summary
+
+Per month of invoice and per tax rate, the highest first: the amount taxed (products and
+shipping), the tax and the number of invoices.
+It is read from the same pieces as the sales journal, so its taxes add up to the tax lines of
+the journal, to the cent: the figures to check the tax return against.
+
+## The report
+
+After the download, the export screen shows what the export did: the number of pieces and the
+totals of debit and credit, the orders left out and why, how many orders of the period have no
+invoice reference. On the command line, the report follows the path of the file:
+
+```shell
+php Thelia export thelia.export.sales_journal thelia.fec --start=2026-02-01 --end=2026-02-28 --locale=fr_FR
+php Thelia export thelia.export.tax_summary thelia.csv --start=2026-01-01 --end=2026-03-31
+```
+
+## Not covered
+
+- **Credit notes.** No credit note module runs on Thelia 3 yet: refunds and credit notes are
+  not in the journal, and the report says so.
+- Matching (`EcritureLet`), the payments received and the bank reconciliation.
+- Sending the exports by mail on a schedule.

docs/reference/cli/index.md

@@ -80,7 +80,7 @@ through `php Thelia`, and empties the Symfony cache only.
 
 | Command | Description |
 | --- | --- |
-| `export` | Export data through a registered export handler. |
+| `export` | Export data through a registered export handler. The sales journal and the tax summary are described in [Accounting Exports](../../features/accounting-exports.md); `thelia.fec` writes the French accounting entries file. |
 | `import` | Import data through a registered import handler. |
 | `generate:sql` | Generate the core SQL files (`insert.sql`, `update*.sql`). |
 | `thelia:generate-resources` | Output the admin resources (ACL resource keys). |