Treasury: controls and schedule

The treasurer bills flights, applies discounts, posts the entries prepared by the office, reconciles the bank and closes the year. The Treasurer role carries by default the Prepare the accounts, Post an entry, Bank reconciliation, Accounting settings, Close and reopen a fiscal year, Budget, Pricing, Manage flight billing and Validate duty desk and expense claims rights (see Rights by role).

The rules

• A draft entry can be corrected; a posted entry is immutable: correct it by reversal then replacement.
• Before posting: fiscal year, journal, date, document, third party, debit/credit balance, account, expected bank reconciliation.
• A closed fiscal year no longer accepts entries.

Flows to check

Operation	Journal	Accounting reading
Member sale (membership, pack…)	VT	D 411 / C 7xx
Flight	FL	D 411 / C 706x, at full price
Pack discount	REM	D 6xx / C 411, separate from FL
Supplier invoice	AC	D 6xx or 2xx / C 401 or 402
Supplier payment	BQ	D 401 or 402 / C 512
Card	BQ	gross receipt, then separate bank fees
Electronic ANCV	BQ	bank at net + fees; account settled at gross
Cheque then deposit	BQ	5112 then 512; paper ANCV via 5116
Trial-flight voucher	—	receipt D bank / C 419, then revenue and insurance at completion
Expense claim	configured journal	D expense / C 4671, then 4671 cleared by 411, bank or donations 7541

Card payments normally give two statement lines (gross and fees), ANCV a single net line.

Checking supplier invoice entries

The rule: the invoice in the purchase journal (AC: D 6xx or 2xx / C 401, the supplier as tiers), then the payment from bank or cash (BQ or CS: D 401 / C 512 or 53x). Never an expense straight against the bank, even for something paid on the spot.

Finance › Comptabilité › Saisie, entry list: the Breaking control rules button lists the entries that break it; the Control rule menu in the advanced filters targets one case.

Control	What it reports	Fix
Purchase paid directly	purchase entry with 512 or 53x	split it: invoice to 401, then payment
Purchase without supplier account	purchase entry with no 40x account	add the supplier, or change journal (a member transfer goes to BQ, a recharge to OD)
Expense booked in bank or cash	6xx or 2xx in a bank or cash journal	book the invoice as a purchase, keep only 401 → 512 in the bank
40x line without a supplier	supplier line with no tiers	fill in the supplier

Allowed in the bank journal: expense claims (6xx → 4671), bank fees (627x), taxes (63x), salaries and social charges (64x), financial charges such as loan interest (66x), and a bank entry that already goes through a 40x supplier account.

Correcting a batch of purchases paid directly. When many entries went 6xx against 512, the fix is made in bulk: the purchase's 512 line is replaced by a 401 line (with the supplier when the label and the bank text identify it), and the bank statement line it was matched with becomes "unmatched" again. What remains is to re-match the bank: each payment creates D 401 / C 512 dated by the bank. Until that is done, 512 is too high and 401 too credit by the same amount: do not run the final reconciliation meanwhile. Entries with no supplier found stay as drafts without a third party; they cannot be posted until the supplier is filled in (account 401 requires one).

Add a start date of 20/08/2026 to see only entries made in the ERP: the history taken over from Vulcain followed another practice and is not to be redone.

Checking FFVP licences, VI insurance and account 419100

Do it at the start of the season, then quarterly, with the licence export from GesAsso.

• Annual licences. Members › FFVP licences shows, for each member registered in the year, the licence number, validity and payment state. A licence "Awaiting payment" or "Not valid yet" does not cover the pilot yet. Compare the total of the FFVP export (Montant total column, paid lines) with account 6163 net of product 70691: licences taken by the club for a non-member go through D 411 / C 401, then D 6163 / C 70691 (never on the VI accounts).
• VI insurance. Insurance is taken once per person (15 € by default, the voucher's own amount if it has one) and recorded in the voucher's realisation entry (6169). For a group, the licences are taken on the day of the flight: their number must equal the number of passengers.
• VI vouchers. In the list, filter on missing purchase entry and on Flights attached, not billed; the Year filter separates vouchers paid in a closed year.
• Account 419100. Its balance must equal the vouchers that are paid and not yet realised (loaded or scheduled, paid). A gap usually has three causes: an opening taken over without detail, a refund or receipt with no attached voucher, a paid expired voucher never settled. Paid expired vouchers are settled by an entry decided with the board (income or donation); they must not stay in credit on 419100.
• Class 9. The balance of the analytical accounts must be zero: an open balance means an introductory flight was billed outside the analytical circuit.

Billing flights and applying discounts

1. Facturation & Vols › Vols: preview, fix any blocking error, apply (one flight or a batch). FL entries are created as drafts. See Billing flights.
2. Facturation & Vols › Packs › Apply discounts: computes pack discounts for billed flights and updates one REM entry per pilot. The full recalculation replays the whole year; the Check button finds anomalies without changing anything. See Packs and discounts.
3. Post FL and REM after review, usually every quarter: members see these lines as "pending" until then.

Tax receipts

At year end, prepare then sign a Cerfa 11580 receipt for each member who made donations (expenses given up): see Duty desk and expenses.

Schedule

• Daily: drafts, pending receipts and deposits, duty-desk queue.
• Weekly: bank reconciliation, card, ANCV, deposit slips, supplier payments, expense-claim transfers.
• Monthly: Breaking control rules control (empty list expected); accounts 411, 401/402, 4671, 5112, 5116, 419; FL/REM drafts; bank balance; unbilled flights; completed trial flights without an entry.
• Quarterly: post pending entries (flights, discounts).
• Before closing: no unexplained draft or suspense account, reconciliation complete, tax receipts issued, documents kept. See Fiscal year and closing.