Settling a paid but expired introductory-flight voucher

A paid introductory-flight voucher (VI or JD) whose validity date has passed without a flight leaves an advance in credit on account 419100. This guide shows how the treasurer settles it and what to enter.

Where: Vols d'initiation › Bons VI to find the vouchers; Finance › Comptabilité › Saisie for the entry. Right: Prepare the accounts; Post an entry to validate it (treasurer).

When: at the end of each season, before closing the fiscal year.

Example followed in this guide: voucher VI2026-0042, paid 125 € by Paul Bernard on 3 May 2026, valid until 3 May 2027 then expired without being flown.

A board decision first

Settling means recognising income (the club keeps the money) or giving it back. The choice belongs to the board, not to the treasurer alone. Write the decision down (date, reason): it is the supporting document of the entry.

A. Find the vouchers concerned

A1. Filter the list

Vols d'initiation › Bons VI. The Année (Year) filter defaults to the current fiscal year and only concerns finished vouchers. In the Statut (Status) list, choose Expiré: it shows the vouchers whose validity has passed without being flown (the default, "Actifs", hides them).

You should see: the Expiré vouchers, with their validity date and amount paid.

A2. Separate the cases

Case	What to do
Paid voucher, expired	To settle (this guide)
Unpaid voucher (free, generic)	Nothing in the books; cancel it or leave it
Generic voucher used as a fallback by the Planche	Do not cancel it; see Vols d'initiation
Paid, expired, but the pilot asked for an extension	Extend the validity on the voucher's record instead of settling

Before settling, look at the receipt entry

The amount to settle is the one received on 419100 for this voucher (advance in credit, third party = the buyer). If the record has no receipt entry, attach it first (Bons VI, filter écriture d'achat manquante): without it, the 419100 balance cannot be reconciled voucher by voucher.

B. Enter the settlement entry

B1. Open the entry screen

Finance › Comptabilité › Saisie, new entry, journal OD.

B2. Fill in the header

Date: the date of the board decision, or the end of the fiscal year.
Description: Solde bon VI2026-0042 expiré (the voucher code and the word "expiré").
Reference: the voucher code.

B3. Enter the two lines

Side	Account	Third party	Amount
Debit	`419100` Advances received VI	The buyer of the voucher	125.00
Credit	Account decided by the board	depends on the account	125.00

The credit account depends on the decision: 7067 (VI / JD, flight service) to keep the sum as income, or an exceptional-income account if the club prefers. A refund goes through the bank instead (entry VI-REMB-{code}, see Cancelling a voucher).

B4. Attach the decision

Attach the board's minutes or e-mail deciding to settle.

B5. Save

Enregistrer: the entry stays a draft. The treasurer reviews it, then posts it.

You should see: the draft in the journal, balanced (125.00 on both sides).

C. Check

Bons VI: the voucher is still Expiré; only the entry changed.
Balance: the 419100 balance falls by the settled amount. It should tend towards the sum of vouchers that are paid, not flown and still valid.
Note the settlement entry's reference on the voucher's record.

Settling several vouchers at once

For many vouchers, use an entry model: one 419100 line per voucher (with its buyer as third party) and a single income line for the total.

If it does not work

Problem	What to do
"Tiers manquant" when posting	Account `419100` requires a third party: put the voucher's buyer on the debit line.
The buyer has no record in the ERP	Ask the office to create their record before entering the entry.
The `419100` balance is still too high	Causes other than expiry: an opening taken over without detail, a refund with no voucher. See Treasury.
The voucher was settled twice	Reverse the second entry (Entering a journal entry).

Going further

Introductory flights: a voucher's life cycle and entries. Entering a journal entry: the basic gesture.