Financial years

Purpose

The Exercices comptables screen divides accounting time. A financial year sets a start date and an end date: entries are attached to it, and its closing freezes them.

This is where you decide how far back the past stays editable.

Who can access this module?

The module is visible to accounts holding the Accounting management right.

Access

• Menu: Accounting management → Financial years
• Address: /exercices-comptables
• Screen title: Exercices comptables

The three states of a financial year

Status	Meaning	What you can do
Open	Created, not yet started.	Edit, delete if empty.
In progress	The current year.	Post entries, edit, close.
Closed	Settled, no further entry is added.	View, carry forward, reopen.

Financial years are listed from the most recent to the oldest.

The table

Column	Content
Code	The short identifier of the year, for example EX-2027.
Label	Its name.
Period	The start and end dates.
Status	Open, In progress or Closed.
Entries	The number of entries attached.
Actions	The operations available, depending on the status.

The actions offered on a row depend on its status:

Action	Available when
👁️ View	Always.
✏️ Edit	The year is not closed.
📋 Carry forward	The year is closed and a non-closed year starts after it.
🔒 Close	The year is In progress.
🔓 Reopen	The year is closed.
⋯ More actions	Repeats the actions above, plus deletion.

Deletion is only offered on an empty year

A financial year can only be deleted if it is not closed and carries no entry. If the server finds entries at deletion time, it refuses: « Un exercice qui porte des écritures ne peut pas être supprimé. »

Opening a financial year

The New financial year button opens the form.

Field	Rule
Year code	Required. Suggested automatically, editable. Must be unique.
Label	Required.
Start date	Required.
End date	Required, and later than the start date.
Previous year	Optional. Used as the basis for the carry-forward.
Currency	The currency the year is kept in.

The same form is used for editing, as long as the year is not closed.

Viewing a financial year

The View action opens a detail window in three parts.

The indicators

Indicator	Content
Entries	The number of entries of the year.
Total debit	The sum of debits.
Total credit	The sum of credits.
Result	Income minus expenses. Titled Provisional result as long as the year is not closed.

The accounting periods

The year is divided into months. Each month is a tile showing its state, open or locked, and the number of entries it carries.

Clicking a tile toggles the lock: a locked month accepts no further entry, without the rest of the year being frozen.

Lock month by month

This is how to close a month once its review is finished, without waiting for the annual closing. The lock comes off as easily as it goes on, as long as the year is not closed.

On a closed year, the tiles are frozen

Periods can no longer be unlocked: you must reopen the financial year first.

The linked journals

The list of journals moved during the year, with the number of entries of each. A year with no entry displays Aucun journal mouvementé sur cet exercice.

A Clôturer l'exercice button is offered at the top of this window when the year is In progress.

Closing a financial year

Closing runs in five steps, in a wizard. The step trail stays visible at the top: you can go back at any time with Retour.

01 — Preliminary checks

The server returns the list of checks, each ranked at one of three levels:

Level	Effect
✅ OK	Nothing to report.
⚠️ Warning	Does not prevent closing, but must be read.
⛔ Blocking	Forbids closing, and forbids moving forward in the wizard.

A single blocking check is enough to stop the closing: the Suivant button stays disabled until the cause is fixed and the wizard restarted.

02 — Validating the entries

The wizard recalls the number of entries concerned and what closing does to them: they will no longer be editable or deletable, only reversible.

The warnings from step 1 are repeated here. A checkbox — Je confirme que les écritures de l'exercice sont prêtes à être figées — must be ticked to continue.

03 — Computing the result

The profit or loss of the year is displayed. You indicate the result account to which the balance of expense and income accounts will be transferred. This field is required.

04 — Generating the opening balances

A switch decides whether the balance-sheet balances are carried forward as an opening entry on the next year, and a list picks the destination year among the open years.

If no year can receive the carry-forward

The wizard says so: « Aucun exercice ouvert ne peut recevoir le report. Il pourra être fait plus tard, une fois l'exercice suivant créé. » Closing stays possible; the carry-forward is then done through the Carry forward action.

05 — Confirmation

A summary recaps the year, its period, the number of entries, the result, the result account chosen and the destination of the opening balances. The Clôturer l'exercice button concludes.

Closing is irreversible without an exceptional reopening

After closing, the only way back to an entry of the year is to reopen the financial year — an operation traced in the audit log — or to reverse the entry from an open year.

Reopening a financial year

The Reopen action unlocks a closed year: its entries become editable again until a new closing.

Field	Rule
Reason for reopening	Required. Explains why the year is being reopened.
Confirmed by	Required.
Confirmation checkbox	Je comprends que cette action sera tracée dans le journal d'audit.

All three must be filled in for the Réouvrir l'exercice button to become active.

Carry forward

The Carry forward action carries the balances of the balance-sheet accounts of a closed year as an opening entry on an open year that starts after it.

The window presents the table of balances:

Column	Content
Checkbox	Includes or excludes the account from the carry-forward.
Account and Label	The account concerned.
Debit balance / Credit balance	The balance to carry forward.
Destination	The code of the year receiving the carry-forward.

A checkbox in the header selects or clears everything at once.

At the bottom, a banner displays the total to carry forward on the debit and the credit side:

• balanced ✓: the carry-forward can be generated;
• écart de …: the selection is unbalanced and the button stays disabled.

Excluding an account unbalances the carry-forward

Unticking an account removes its balance from the total. If you exclude one, you must exclude its counterpart — otherwise the banner reports a difference and Générer les écritures d'à-nouveau stays inactive.

Messages and troubleshooting

Situation	Message	What to do
The list is empty	Aucun exercice comptable n'est défini.	Create a year with Nouvel exercice.
The code is refused	Error below the field	The code already exists: choose another.
The dates are refused	Error below Date de fin	The end date must be later than the start date.
Deletion refused	Un exercice qui porte des écritures ne peut pas être supprimé.	Empty the year, or leave it in place.
Suivant stays inactive at step 1	—	A blocking check is present: fix it, then restart the closing.
Suivant stays inactive at step 2	—	The confirmation box is not ticked.
Suivant stays inactive at step 3	—	The result account is not filled in.
Générer stays inactive in the carry-forward	écart de …	The account selection is unbalanced.
No period appears in the detail	Aucune période définie pour cet exercice.	The year has no monthly division on the server yet.
The session has expired	Automatic return to the sign-in screen	Sign in again. The open window closes on its own.

Known limitations in this version

• No financial year is created automatically: the first one must be entered by hand.
• Locking is done period by period: there is no "lock everything up to this date".
• The audit log of reopenings cannot be viewed from this screen.
• No export of the carry-forward balances is offered.
• A year closed by mistake can only be corrected by a full reopening: there is no undo of the last closing.

See also

• Chart of accounts — the accounts moved during the year.
• Journal entries — the entries attached to the year, and reversal.
• Financial management → Reports — reading the results.