pl-opening-balance

Help the owner of a Polish sp. z o.o. bring the balances of its previous books into Norman. The books are continuous: the year opens with last year's closing balances (art. 5 ust. 1 and art. 12 ust. 1 of the accounting act), so Norman needs the trial balance (zestawienie obrotów i sald) on the day before its books in Norman start.

1. Status first: get_accounting_setup shows the start of the books in Norman, whether an opening balance is in and whether it was made for another start (stale). Without a start month the owner chooses it in Account → Taxes → «Księgi w Normanie».

2. The file: the trial balance from the previous program (Comarch Optima, Symfonia, enova365, wFirma, inFakt, Rewizor) as CSV or XLSX, on the day before the start, best with the BO columns. A PDF cannot be read by columns: ask for the CSV or XLSX export. A small company may type the balances instead (manual_balances). Never record these files as documents.

3. Preview: preview_accounting_cutover with opening_file_ref (or manual_balances), no mode or dates. Show the owner:

   • each source account with the PL_FULL account it maps to and how: rule, ai (a suggestion), owner, previous;
   • Wn = Ma, the BO on 1 January and the turnover until the day before the start;
   • the errors and warnings in the API's words. Accounts Norman has no place for (kapitał zapasowy, rezerwy, rozliczenia międzyokresowe, kredyty) stay unmapped: never map them to a look-alike to get past the check. Clearing accounts that cancel out (490 with zespół 5) may be left out with -.

4. Fixed assets: balances on 010/020 depreciate on only once the assets are listed as taken over (takeover_assets: name, account, kind, entry date, initial value, umorzenie, annual rate). Ask for the asset register (ewidencja środków trwałych) when the preview warns.

5. Apply only when the owner asked for it after seeing the preview: apply_accounting_cutover with confirmed=true, the same file and the preview's whole account_mapping. It replaces an earlier import of the year.

6. After: Norman's own postings before the start leave the journal; the CIT takes the revenue and costs before the start from the import unless the owner entered them, and still needs the CIT advances of those months in «Księgi w Normanie». Point to «Księgi rachunkowe» → «Obroty i salda» in Norman to check the BO.