ODOO'S FUNCTIONS

For the simplicity of the end-user, Odoo removes the concept of a parent account in the Chart of Account (CoA). 

In v13, Odoo introduced the concept of Account Groups, which can replace parent accounts but without a predefined library.

CLUEDOO'S FUNCTIONS

Cluedoo proposes a list of libraries for account groups: French, Chinese (full and simplified), Indonesian, and Generic  Account Groups.

This module installs Account Groups for the French Odoo Standard CoA.

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In the French CoA, some ledger accounts of the "normal" type have the same name, so it's important to see the full name to get the meaning of the related normal ledger account.

Moreover, if only the final ledger account is required to be bookkept, all of the structured CoAs with intermediate levels are required from a reporting point of view.

CLUEDOO RECOMMENDATION

Cluedoo's top recommendation is to implement a hierarchical structure across all dimensions (ledger accounts, analytic accounts, product categories). However, this hierarchy should be visible only to key users, maintaining transparency for end-users. This approach guarantees a well-organized database for end-users, while providing high granularity for reporting and KPI analysis.

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In Developer mode, go to Accounting → Configuration → Account Groups. Here we have the list French account groups provided by Cluedoo.