Fiscal year and closing
Administration › Exercices comptables. Creating a fiscal year needs the Accounting settings right; closing or reopening it needs Close and reopen a fiscal year. Both are held by the treasurer.
| State | Meaning |
|---|---|
| Open | Current year |
| Closed | No more entries |
| Reopened | Reopened for a correction |
Preparing the next year
The Préparer l'exercice suivant assistant creates year N+1 and lists what is missing for the season:
- a fiscal year covering 1 January;
- the flight billing settings;
- at least one pricing version;
- the opening-entries journal;
- the holding account for early receipts;
- the season's registration fee and the documents to accept.
Do it before renewals open: an early renewal is dated 1 January, in the next fiscal year.
Closing
- Vérifier la clôture: the list of blockers (drafts, unreconciled bank lines…).
- À-nouveaux step: preview of the balances carried forward, CSV export, then Générer les à-nouveaux. A draft entry is created in the AN journal of the next year, with third parties (members, suppliers, equipment).
- Close: only possible with opening entries generated and up to date.
- Post the opening entry in the next year.
The result of the year is carried to account 120.
Reopening
A reason is asked. If the opening entries are already posted, cancel them first; they are generated again before the new closing.
A transaction across two years
A statement line and its entry must be in the same fiscal year. For a payment issued in December and debited in January: import the January statement into the previous year if it is still open; otherwise reopen it, reconcile, then close it again.
Wait for the January statement
The closing check only knows the statements already imported. Closing before importing and reconciling next month's statement succeeds without any warning.
Before closing
No unexplained draft or holding account, reconciliation complete, tax receipts issued, documents kept. See Treasury.
Rehearse the closing (December)
Before the real closing, rehearse it on a copy of the data (never on production) to find the blockers in advance. Do it in December, once the drafts are dealt with. The copy is requested from the technical administrator; nothing done on it affects the real books, and you note problems without fixing them: fixes are made afterwards in production by the treasurer.
Checklist:
- Recent copy (less than 7 days old), with updates applied. Before starting, record: the trial balance, the balances of accounts 411, 512, 4672 and 4091, the number of entries per journal (drafts and posted).
- Check closing: read the list of blockers (drafts, lines without third party, open supplier advances 4091, debit balance on supplier account 401, unsettled transit account 4672, unreconciled bank lines) and note each one.
- Controls page: no blocking rule should remain violated; count the flagged entries.
- Prepare the next fiscal year, then open re-registrations and run one complete file end to end (payment, holding account, activation).
- Discount (REM) closing: check the entries produced.
- Opening balances preview, then Generate: compare with the balances recorded at the start.
- Close the fiscal year: note refusals and their messages; check the year no longer accepts any change.
- Reopen, fix a test entry, check the opening balances are flagged "to regenerate", close again and regenerate.
- Compare: the trial balance is identical before and after, next year's opening balances equal the closing balances (411 per third party, 512, 4672, 4091), no entry lost or duplicated.
- Check the next fiscal year: bill a flight, buy a pack, reconcile a bank line.
On the day: treasurer's approval, database backup just before, then the same steps in production. Rolling back means reopening the fiscal year.