Pratique du Shadowing: Chart of accounts | Odoo Accounting - Apprendre l'anglais à l'oral avec la vidéo
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Hi, dear Odoo-ers, and welcome to this video on the chart of accounts.
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A chart of accounts is simply a list of all the accounts that a business uses to keep its records organized.
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Accounting software groups these accounts by their type, and while the names of those types might vary slightly from one software to another, they're generally similar.
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In Odoo, all account types are categorized according to the financial report to which they belong.
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Let's look first at the accounts that appear on the balance sheet.
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Equity accounts represent the financial ownership of a company.
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So these are used for shareholder accounts and retained earnings.
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Assets are what the company owns and can be categorized into subtypes like bank and cash accounts, current assets like accounts receivable,
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and fixed assets like property equipment and company vehicles, etc. etc. Liabilities are obligations a company owes,
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such as accounts payable, short and long-term loans, etc. And then for the profit and loss report, we have our income and expense accounts.
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Income accounts are where a company keeps track of the revenue coming in from its sales.
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And by using multiple income accounts, companies can track income from different sales channels or from different product categories to have a more detailed understanding of their revenue.
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Similarly, expense accounts are where a company keeps track of its expenses, whether that's due to external purchases, inventory loss, or internal expenses.
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Let's take a look at it in our Bloom database.
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So we'll open the accounting app and go to Configuration and Chart of Accounts.
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Now there are a few things to keep in mind about the charts of accounts.
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First, the chart of accounts can look slightly different depending on which fiscal localization a company uses.
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That's because the typical chart of accounts in Canada, for example, is different from the chart of accounts from Belgium, like we see here.
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However, a database may use a multi-company feature.
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It is possible to have multiple charts of accounts in one database, but there can only be one chart of accounts per company.
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But the same account can be mapped and belong to multiple companies, and accounts from multiple companies can be merged into one.
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Check out our multi-company and branch management video for more information on that.
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Within each company's chart of accounts, each account must have a unique code, a name, a type, and if it allows reconciliation.
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This enables the reconciliation of journal items that hit this account with open bank transactions.
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So now if we want to create a new account to track the income that we're receiving from our sales in Canada, we can go to our existing income accounts
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because the best way to create a new account is to duplicate an existing similar one.
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So in our case we'll take the 700 700 non-EU sales account.
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So we'll select that and go to actions duplicate and then we want to change this account name.
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So we'll click into it to open the account and we'll leave it as non-EU sales but then Call it Canada there.
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And note that Odoo automatically updated the code to ensure that it's unique.
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So here on the form view, we have additional options that weren't visible in the list view,
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such as the fiscal category and whether the account is active or not.
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One important thing to point out is that if no currency is specified on an account, it can be used with any currency.
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And if an account is managed in a different currency than the company's main currency,
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Odoo stores the foreign currency amount and then converts it into the company's currency for debit and credit purposes.
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Here in the Description tab, we'll update the account description to be Sales to Customers in Canada
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so that other users know when to use this account and select it on an invoice.
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So let's create an invoice to see what it looks like.
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We'll go back to our accounting dashboard
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and click on new in the sales journal
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and we'll select one of our Canadian customers like Garden D Canada
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and we can add a line
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because they want to buy some of our succulent arrangements
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so I'll add that and we'll see that the sales account here is starts as 700,000 and it's updated to 700,700.
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And then we can change it ourselves by clicking into it.
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And we see our new account here.
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And the description that we added earlier is visible here.
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So it helps us to select the correct one.
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Now, these accounts are all suggested because they're income accounts.
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But if we wanted to select another, we could simply click show more and select another account.
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But for now, we'll leave it as the 700701 non-EU Sales Canada account.
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Note that for vendor bills, it's the expense and fixed assets accounts that are proposed first.
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Now you know where to find the chart of accounts in Odoo
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and how to customize it to match your own chart of accounts.
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The chart of accounts is the foundation of many aspects of accounting, making it essential to set up correctly.
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Now we have that done, we can move on to the next topic.
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This has been your pal Dal, I'll see you in the next one.
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Vocabulaire et conseils d’expression pour cette leçon
Cette leçon d’expression orale de niveau C1 s’appuie sur la vidéo « Chart of accounts ». Les mots qui reviennent le plus souvent : account, chart, sales, income, currency. Cette vidéo contient 57 phrases et 890 mots à répéter en shadowing. La partie parlée dure 5:36. Le locuteur parle à un rythme naturel d’environ 159 mots par minute, proche d’une conversation courante. 86 % des mots font partie des 3 000 mots les plus courants en anglais ; le reste mérite d’être vu avant de commencer.
Vocabulaire clé de cette vidéo
Les 15 mots les plus avancés de la vidéo, avec leur prononciation et leur sens :
| Mot | Prononciation | Sens |
|---|---|---|
| categorize verbe | /ˈkætɪɡəˌɹaɪz/ | classer, classifier |
| invoice nom | /ˈɪnˌvɔɪs/ | facture |
| duplicate verbe | /ˈd(j)uː.plɪˌkeɪt/ | copier, dupliquer |
| reconciliation nom | /ˌɹɛkənˌsɪliˈeɪʃ(ə)n/ | réconciliation, raccommodement |
| customize verbe | /ˈkʌs.tə.maɪ̯z/ | personnaliser |
| dashboard nom | /ˈdæʃˌboɹd/ | tableau de bord |
| localization nom | /ˌloʊkəlɪˈzeɪʃən/ | localisation |
| succulent adjectif | /ˈsʌkjələnt/ | succulent |
| debit nom | /ˈdɛb.ɪt/ | débit |
| shareholder nom | /ˈʃɛəˌhəʊl.də(ɹ)/ | actionnaire |
| merge verbe | /mɝd͡ʒ/ | fusionner, amalgamer |
| specify verbe | /ˈspɛs.əˌfaɪ/ | spécifier |
| vendor nom | /ˈvɛn.dɚ/ | vendeur, vendeuse |
| organize verbe | /ˈɔɹɡənaɪz/ | organiser |
| propose verbe | /pɹəˈpəʊz/ | proposer |
Les verbes à particule que vous entendrez
| Mot | Prononciation | Sens |
|---|---|---|
| check out verbe | mater, regarder | |
| point out verbe | pointer | |
| set up verbe | /ˌsɛt ˈʌp/ | mettre en place, installer |
Prononciation à surveiller
Le locuteur utilise 16 contractions et formes réduites, comme we'll, I'll, they're. Prononcez-les sous leur forme courte, telles que vous les entendez.
- Les sons « sh » et « zh »: reconciliation /ˌɹɛkənˌsɪliˈeɪʃ(ə)n/, dashboard /ˈdæʃˌboɹd/, localization /ˌloʊkəlɪˈzeɪʃən/, shareholder /ˈʃɛəˌhəʊl.də(ɹ)/, obligation /ˌɑ.blɪˈɡeɪ.ʃn̩/
- Mots longs — placez bien l’accent: categorize /ˈkætɪɡəˌɹaɪz/, reconciliation /ˌɹɛkənˌsɪliˈeɪʃ(ə)n/, localization /ˌloʊkəlɪˈzeɪʃən/
Les sons difficiles pour les francophones :
- /r/ anglais — langue recourbée, sans frotter la gorge: categorize /ˈkætɪɡəˌɹaɪz/, reconciliation /ˌɹɛkənˌsɪliˈeɪʃ(ə)n/, dashboard /ˈdæʃˌboɹd/, shareholder /ˈʃɛəˌhəʊl.də(ɹ)/, organize /ˈɔɹɡənaɪz/
Comment s’entraîner avec cette vidéo
- Écoutez la vidéo en entier une fois sans parler et notez les mots que vous ne connaissez pas.
- Commencez à la vitesse 0,75×, répétez phrase par phrase, puis revenez à la vitesse normale quand cela devient facile.
- Enregistrez-vous et comparez avec l’original, en faisant attention à des mots comme categorize, invoice, duplicate.
Qu'est-ce que la technique du Shadowing ?
Le Shadowing est une technique d'apprentissage des langues fondée sur la science, développée à l'origine pour la formation des interprètes professionnels. Le principe est simple mais puissant : vous écoutez de l'anglais natif et le répétez immédiatement à voix haute — comme une ombre suivant le locuteur avec un décalage de 1 à 2 secondes. Les recherches montrent une amélioration significative de la précision de la prononciation, de l'intonation, du rythme, des liaisons, de la compréhension orale et de la fluidité.