Account Statement Line Documentation¶

Overview¶

The Account Statement Line module (account.statement.line) represents individual transactions within a bank or account statement. Each line captures a single debit or credit transaction from the bank, which must be matched and reconciled with journal entries in the accounting system.

Model Information¶

Model Name: account.statement.line Display Name: Statement Line Name Field: description Key Fields: None (auto-increment ID) Default Sort Order: date, id (chronological)

Features¶

✅ Individual transaction tracking
✅ Reconciliation status management
✅ Many-to-many linking with journal entries
✅ Running balance computation
✅ Cascade delete with parent statement
✅ Automatic reconciliation balance verification

Understanding Statement Lines¶

What is a Statement Line?¶

A Statement Line represents one transaction from a bank or account statement: - Bank deposits (received) - Bank withdrawals (spent) - Bank fees, interest, transfers

Statement Line Lifecycle¶

1. Import → 2. Link → 3. Reconcile → 4. Complete
   (from      (to journal    (verify      (state:
    bank)      entries)      balances)    reconciled)

Reconciliation Process¶

Each statement line must be matched to one or more journal entry lines: - One-to-one: Single deposit matches single receipt - Many-to-one: Multiple payments match one deposit - One-to-many: One payment matches multiple invoices

Key Fields Reference¶

Core Transaction Fields¶

Field	Type	Required	Description
`statement_id`	Many2One	✅	Parent statement (cascade delete)
`date`	Date	✅	Transaction date from bank
`description`	Char(256)	❌	Transaction description/memo
`spent`	Decimal	✅	Debit amount (money out)
`received`	Decimal	✅	Credit amount (money in)
`balance`	Decimal	✅	Running balance (readonly)

Reconciliation Fields¶

Field	Type	Description
`state`	Selection	Reconciliation status (not_reconciled/reconciled)
`move_lines`	Many2Many	Linked journal entry lines (`account.move.line`)
`bank_reconcile_id`	Many2One	Link to bank reconciliation record
`account_balance`	Decimal	Computed sum of linked journal entries

Field	Type	Description
`account_id`	Many2One	Computed from statement's account

Field Details¶

spent & received: - One should be zero, the other positive - Both cannot be positive (use separate lines) - Net movement = received - spent

balance: - Running balance after this transaction - Readonly - computed by statement - Used to verify statement integrity

state: - "not_reconciled": Needs to be matched - "reconciled": Successfully matched and verified - Default: "not_reconciled"

move_lines: - Many2Many relationship to journal entries - Multiple lines can be linked (partial payments) - Both sides must balance for reconciliation

account_balance: - Sum of debit - credit from linked move_lines - Should equal received - spent for proper reconciliation - Mismatch indicates adjustment needed

API Methods¶

1. Create Statement Line¶

Method: create(vals, context)

Creates a new statement line.

Parameters:

vals = {
    "statement_id": statement_id,  # Required
    "date": "2025-01-15",          # Required
    "description": "Customer Payment",
    "received": 1000.00,           # Required (default 0)
    "spent": 0,                    # Required (default 0)
    "balance": 11000.00            # Required
}

Returns: int - New line ID

Example:

# Add line to existing statement
line_id = get_model("account.statement.line").create({
    "statement_id": statement_id,
    "date": "2025-01-15",
    "description": "INV-001 Payment",
    "received": 5000.00,
    "spent": 0,
    "balance": 55000.00
})

2. Get Reconcile Lines (Helper)¶

Method: get_reconcile_lines(ids)

Recursively finds all statement lines and journal lines that are interconnected.

Parameters: - ids (list): Initial statement line IDs

Returns: tuple - (statement_line_ids, move_line_ids)

Behavior: Traverses the graph of linked lines: 1. Start with statement lines 2. Find all linked journal entries 3. Find all statement lines linked to those journal entries 4. Repeat until no new links found

Example:

# Find all interconnected lines
st_line_ids, move_line_ids = get_model("account.statement.line").get_reconcile_lines([line_id])

print(f"Statement lines: {len(st_line_ids)}")
print(f"Journal lines: {len(move_line_ids)}")

Use Case: - Handles complex reconciliations with multiple cross-links - Ensures all related lines are reconciled together

3. Reconcile Lines¶

Method: reconcile(ids, context={})

Reconciles statement lines with linked journal entries.

Parameters: - ids (list): Statement line IDs to reconcile - context (dict): Optional context

Returns: dict or None

Behavior: 1. Finds all interconnected lines via get_reconcile_lines() 2. Calculates total from statement lines (received - spent) 3. Calculates total from journal lines (debit - credit) 4. If balanced: Marks all as reconciled 5. If unbalanced: Returns adjustment wizard

Example:

# Reconcile statement line with journal entry
line_id = 123
move_line_id = 456

# Link them
get_model("account.statement.line").write([line_id], {
    "move_lines": [("set", [move_line_id])]
})

# Reconcile
result = get_model("account.statement.line").reconcile([line_id])

if result:
    print("Adjustment needed - opening wizard")
else:
    print("✓ Reconciled successfully")

Adjustment Flow: If totals don't match, returns:

{
    "next": {
        "name": "reconcile_adjust",
        "context": {"line_id": line_id}
    }
}

4. Unreconcile Lines¶

Method: unreconcile(ids, context={})

Removes reconciliation status from statement and journal lines.

Parameters: - ids (list): Statement line IDs to unreconcile - context (dict): Optional context

Behavior: 1. Finds all interconnected lines 2. Sets state to "not_reconciled" for statement lines 3. Sets state to "not_reconciled" for journal lines

Example:

# Undo reconciliation
get_model("account.statement.line").unreconcile([line_id])
print("✓ Unreconciled")

Use Case: - Correct reconciliation errors - Re-match with different journal entries - Remove incorrect links

5. Get Account Balance (Computed)¶

Method: get_account_balance(ids, context={})

Calculates total from linked journal entry lines.

Parameters: - ids (list): Statement line IDs - context (dict): Optional context

Returns: dict - Account balance for each line

Formula:

account_balance = sum(line.debit - line.credit for all linked move_lines)

Example:

line = get_model("account.statement.line").browse([line_id])[0]
print(f"Statement amount: {line.received - line.spent}")
print(f"Accounting amount: {line.account_balance}")
print(f"Difference: {(line.received - line.spent) - line.account_balance}")

6. On Move Lines Change (UI Event)¶

Method: onchange_move_lines(context={})

Updates account_balance when journal entries are linked/unlinked.

Behavior: - Recalculates account_balance from selected move_lines - Updates in real-time during UI data entry

Search Functions¶

Find Unreconciled Lines¶

# Get all unreconciled statement lines
unreconciled = get_model("account.statement.line").search_browse([
    ["state", "=", "not_reconciled"]
])

print(f"Unreconciled transactions: {len(unreconciled)}")
for line in unreconciled:
    print(f"  {line.date} {line.description:40} "
          f"{line.received - line.spent:12.2f}")

Find Lines by Date¶

# Get lines for specific date range
lines = get_model("account.statement.line").search_browse([
    ["date", ">=", "2025-01-01"],
    ["date", "<=", "2025-01-31"]
], order="date asc")

Find Large Transactions¶

# Find transactions over threshold
threshold = 10000

large_received = get_model("account.statement.line").search_browse([
    ["received", ">=", threshold]
])

large_spent = get_model("account.statement.line").search_browse([
    ["spent", ">=", threshold]
])

print(f"Large deposits: {len(large_received)}")
print(f"Large payments: {len(large_spent)}")

Search by Description¶

# Find transactions by description keyword
keyword = "payment"

lines = get_model("account.statement.line").search_browse([
    ["description", "ilike", keyword]
])

Best Practices¶

1. One Transaction per Line¶

# Good: Separate lines for debit and credit
line1 = {
    "date": "2025-01-15",
    "description": "Deposit",
    "received": 1000,
    "spent": 0
}

line2 = {
    "date": "2025-01-16",
    "description": "Withdrawal",
    "received": 0,
    "spent": 500
}

# Bad: Both received and spent in one line
line = {
    "date": "2025-01-15",
    "description": "Net transfer",
    "received": 1000,
    "spent": 500  # Confusing
}

2. Accurate Descriptions¶

# Good: Descriptive transaction details
description = "INV-2025-001 - ABC Corp Payment"

# Less helpful: Generic description
description = "Transfer"

3. Verify Before Reconciling¶

# Check balance before reconciling
line = get_model("account.statement.line").browse([line_id])[0]
stmt_amount = line.received - line.spent
acc_amount = line.account_balance

if abs(stmt_amount - acc_amount) > 0.01:
    print(f"⚠ Warning: Amounts don't match!")
    print(f"  Statement: {stmt_amount}")
    print(f"  Accounting: {acc_amount}")
    print(f"  Adjustment needed: {stmt_amount - acc_amount}")
else:
    # Safe to reconcile
    get_model("account.statement.line").reconcile([line_id])

4. Handle Partial Payments¶

# Link multiple journal entries for partial payments

statement_line_id = 123  # $1000 deposit
invoice_payments = [
    456,  # $600 payment
    457   # $400 payment
]

# Link all payments to statement line
get_model("account.statement.line").write([statement_line_id], {
    "move_lines": [("set", invoice_payments)]
})

# Verify total
line = get_model("account.statement.line").browse([statement_line_id])[0]
if line.received == line.account_balance:
    get_model("account.statement.line").reconcile([statement_line_id])
    print("✓ Partial payments reconciled")

Database Constraints¶

Foreign Key Constraints¶

-- Statement reference with cascade delete
FOREIGN KEY (statement_id)
    REFERENCES account_statement(id)
    ON DELETE CASCADE

-- Bank reconcile reference
FOREIGN KEY (bank_reconcile_id)
    REFERENCES account_bank_reconcile(id)

Cascade Behavior¶

Deleting statement deletes all its lines
Statement lines can exist independently of bank_reconcile_id

Model	Relationship	Description
`account.statement`	Many2One	Parent statement
`account.move.line`	Many2Many	Linked journal entry lines
`account.account`	Computed	Bank account from statement
`account.bank.reconcile`	Many2One	Automated reconciliation link

Common Use Cases¶

Use Case 1: Manual Reconciliation¶

# Match statement line with journal entry manually

# 1. Find unreconciled statement line
st_line = get_model("account.statement.line").search_browse([
    ["description", "ilike", "INV-001"],
    ["state", "=", "not_reconciled"]
])[0]

# 2. Find corresponding journal entry
move_line = get_model("account.move.line").search_browse([
    ["move_id.number", "=", "PMT-001"],
    ["account_id", "=", st_line.account_id.id],
    ["state", "!=", "reconciled"]
])[0]

# 3. Verify amounts match
st_amount = st_line.received - st_line.spent
mv_amount = move_line.debit - move_line.credit

if abs(st_amount - mv_amount) < 0.01:
    # 4. Link them
    get_model("account.statement.line").write([st_line.id], {
        "move_lines": [("set", [move_line.id])]
    })

    # 5. Reconcile
    get_model("account.statement.line").reconcile([st_line.id])
    print(f"✓ Reconciled: {st_line.description}")
else:
    print(f"⚠ Amount mismatch: {st_amount} vs {mv_amount}")

Use Case 2: Bulk Auto-Reconciliation¶

# Automatically match statement lines to journal entries

def auto_reconcile_statement(statement_id):
    stmt = get_model("account.statement").browse([statement_id])[0]
    matched = 0
    unmatched = 0

    for st_line in stmt.lines:
        if st_line.state == "reconciled":
            continue

        # Calculate statement amount
        st_amount = st_line.received - st_line.spent

        # Find matching journal entry
        move_lines = get_model("account.move.line").search_browse([
            ["account_id", "=", stmt.account_id.id],
            ["date", "=", st_line.date],
            ["state", "!=", "reconciled"],
            "|",
            ["debit", "=", abs(st_amount)] if st_amount > 0 else ["credit", "=", 0],
            ["credit", "=", abs(st_amount)] if st_amount < 0 else ["debit", "=", 0]
        ])

        if len(move_lines) == 1:
            # Exact match found
            get_model("account.statement.line").write([st_line.id], {
                "move_lines": [("set", [move_lines[0].id])]
            })

            result = get_model("account.statement.line").reconcile([st_line.id])
            if not result:  # No adjustment needed
                matched += 1
            else:
                unmatched += 1
        else:
            unmatched += 1

    print(f"Auto-reconciliation complete:")
    print(f"  Matched: {matched}")
    print(f"  Needs manual review: {unmatched}")

auto_reconcile_statement(statement_id)

Use Case 3: Handle Bank Fees¶

# Reconcile bank fee that wasn't in accounting

# Statement shows fee
fee_line = get_model("account.statement.line").search_browse([
    ["description", "ilike", "bank fee"],
    ["state", "=", "not_reconciled"]
])[0]

# Create journal entry for the fee
fee_account_id = get_model("account.account").search([
    ["code", "=", "6100"]  # Bank fees expense
])[0]

move_id = get_model("account.move").create({
    "journal_id": bank_journal_id,
    "date": fee_line.date,
    "narration": "Bank fee from statement",
    "lines": [
        ("create", {
            "account_id": fee_account_id,
            "debit": fee_line.spent,
            "credit": 0
        }),
        ("create", {
            "account_id": fee_line.account_id.id,
            "debit": 0,
            "credit": fee_line.spent
        })
    ]
})

# Post the entry
get_model("account.move").post([move_id])

# Get the bank account line
bank_line = get_model("account.move.line").search_browse([
    ["move_id", "=", move_id],
    ["account_id", "=", fee_line.account_id.id]
])[0]

# Link and reconcile
get_model("account.statement.line").write([fee_line.id], {
    "move_lines": [("set", [bank_line.id])]
})

get_model("account.statement.line").reconcile([fee_line.id])
print("✓ Bank fee reconciled")

Use Case 4: Reconciliation Report¶

# Generate detailed reconciliation report

def generate_reconciliation_report(statement_id):
    stmt = get_model("account.statement").browse([statement_id])[0]

    print(f"RECONCILIATION REPORT")
    print(f"Statement: {stmt.date_start} to {stmt.date_end}")
    print(f"Account: {stmt.account_id.name}")
    print("=" * 100)
    print(f"{'Date':12} {'Description':40} {'Amount':15} {'Status':15} {'Match':20}")
    print("-" * 100)

    for line in stmt.lines:
        amount = line.received - line.spent
        status = "✓ Reconciled" if line.state == "reconciled" else "⊙ Pending"

        if line.move_lines:
            match_info = f"{len(line.move_lines)} entries"
        else:
            match_info = "No match"

        print(f"{line.date:12} {line.description[:40]:40} "
              f"{amount:15.2f} {status:15} {match_info:20}")

    print("=" * 100)
    print(f"Opening Balance:  {stmt.balance_start:15.2f}")
    print(f"Closing Balance:  {stmt.balance_end:15.2f}")
    print(f"Net Change:       {stmt.balance_end - stmt.balance_start:15.2f}")

    reconciled = sum(1 for l in stmt.lines if l.state == "reconciled")
    total = len(stmt.lines)
    print(f"\nReconciliation: {reconciled}/{total} lines ({reconciled/total*100:.0f}%)")

generate_reconciliation_report(statement_id)

Use Case 5: Find Reconciliation Discrepancies¶

# Identify lines with reconciliation issues

def find_discrepancies():
    # Find lines marked reconciled but with balance mismatch
    all_lines = get_model("account.statement.line").search_browse([
        ["state", "=", "reconciled"]
    ])

    discrepancies = []

    for line in all_lines:
        st_amount = line.received - line.spent
        acc_amount = line.account_balance

        if abs(st_amount - acc_amount) > 0.01:
            discrepancies.append({
                "line": line,
                "difference": st_amount - acc_amount
            })

    if discrepancies:
        print(f"⚠ Found {len(discrepancies)} reconciliation discrepancies:")
        for disc in discrepancies:
            line = disc["line"]
            print(f"  {line.date} {line.description[:40]:40} "
                  f"Diff: {disc['difference']:10.2f}")
    else:
        print("✓ No discrepancies found")

find_discrepancies()

Performance Tips¶

1. Index on Search Fields¶

CREATE INDEX idx_stmt_line_statement ON account_statement_line(statement_id);
CREATE INDEX idx_stmt_line_date ON account_statement_line(date);
CREATE INDEX idx_stmt_line_state ON account_statement_line(state);
CREATE INDEX idx_stmt_line_description ON account_statement_line(description);

2. Batch Reconciliation¶

# Process lines in batches
unreconciled = get_model("account.statement.line").search([
    ["state", "=", "not_reconciled"]
])

batch_size = 50
for i in range(0, len(unreconciled), batch_size):
    batch = unreconciled[i:i+batch_size]
    # Process batch
    for line_id in batch:
        try_auto_reconcile(line_id)
    print(f"Processed {min(i+batch_size, len(unreconciled))} of {len(unreconciled)}")

Troubleshooting¶

"Cannot reconcile - amounts don't match"¶

Cause: Statement amount ≠ journal entry amount Solution: Use reconciliation adjustment or verify correct entries linked

line = get_model("account.statement.line").browse([line_id])[0]
print(f"Statement: {line.received - line.spent}")
print(f"Accounting: {line.account_balance}")
print(f"Difference: {(line.received - line.spent) - line.account_balance}")

"Line already reconciled"¶

Cause: Attempting to modify reconciled line Solution: Unreconcile first, make changes, then re-reconcile

get_model("account.statement.line").unreconcile([line_id])
# Make changes
get_model("account.statement.line").reconcile([line_id])

"Missing journal entry for statement line"¶

Cause: Transaction not recorded in accounting system Solution: Create corresponding journal entry

# Create missing entry (see Use Case 3)

"Circular reconciliation links"¶

Cause: Complex web of interconnected lines Solution: Use get_reconcile_lines() to visualize connections

st_ids, mv_ids = get_model("account.statement.line").get_reconcile_lines([line_id])
print(f"Connected statement lines: {st_ids}")
print(f"Connected journal lines: {mv_ids}")

Testing Examples¶

Unit Test: Line Reconciliation¶

def test_line_reconciliation():
    # Create statement with line
    stmt_id = get_model("account.statement").create({
        "account_id": account_id,
        "date_start": "2025-01-01",
        "date_end": "2025-01-31",
        "balance_start": 10000.00
    })

    line_id = get_model("account.statement.line").create({
        "statement_id": stmt_id,
        "date": "2025-01-15",
        "description": "Test Payment",
        "received": 1000.00,
        "spent": 0,
        "balance": 11000.00
    })

    # Create matching journal entry
    move_id = get_model("account.move").create({
        "journal_id": journal_id,
        "date": "2025-01-15",
        "lines": [
            ("create", {
                "account_id": account_id,
                "debit": 1000.00,
                "credit": 0
            }),
            ("create", {
                "account_id": income_account_id,
                "debit": 0,
                "credit": 1000.00
            })
        ]
    })
    get_model("account.move").post([move_id])

    # Get bank line
    bank_line = get_model("account.move.line").search_browse([
        ["move_id", "=", move_id],
        ["account_id", "=", account_id]
    ])[0]

    # Link and reconcile
    get_model("account.statement.line").write([line_id], {
        "move_lines": [("set", [bank_line.id])]
    })

    result = get_model("account.statement.line").reconcile([line_id])

    # Verify
    assert result is None, "Should reconcile without adjustment"

    line = get_model("account.statement.line").browse([line_id])[0]
    assert line.state == "reconciled"

    print("✓ Reconciliation test passed")

    # Cleanup
    get_model("account.statement").delete([stmt_id])

Security Considerations¶

Permission Model¶

Line creation restricted to accounting users
Reconciliation requires approval workflow in some organizations
Unreconciling reconciled lines should be logged

Data Access¶

Lines inherit access from parent statement
Company-specific via statement's company_id
Users can only access lines for their company's statements

Audit Trail¶

Consider enabling audit log for sensitive accounts
Track who reconciled and when
Monitor bulk unreconciliation operations

Integration Points¶

Internal Modules¶

account.statement: Parent statement container
account.move.line: Journal entries for matching
account.bank.reconcile: Automated reconciliation
account.account: Bank and cash accounts

External Systems¶

Banking APIs (transaction details)
Payment processors (transaction feeds)
CSV imports (manual entry)

Version History¶

Last Updated: 2025-12-16 Model Version: account_statement_line.py Framework: Netforce

Additional Resources¶

Statement Documentation: account.statement
Journal Entry Line Documentation: account.move.line
Bank Reconciliation Guide
Reconciliation Best Practices

This documentation is generated for developer onboarding and reference purposes.

Account Statement Line Documentation¶

Overview¶

Model Information¶

Features¶

Understanding Statement Lines¶

What is a Statement Line?¶

Statement Line Lifecycle¶

Reconciliation Process¶

Key Fields Reference¶

Core Transaction Fields¶

Reconciliation Fields¶

Related Fields¶

Field Details¶

API Methods¶

1. Create Statement Line¶

2. Get Reconcile Lines (Helper)¶

3. Reconcile Lines¶

4. Unreconcile Lines¶

5. Get Account Balance (Computed)¶

6. On Move Lines Change (UI Event)¶

Search Functions¶

Find Unreconciled Lines¶

Find Lines by Date¶

Find Large Transactions¶

Search by Description¶

Best Practices¶

1. One Transaction per Line¶

2. Accurate Descriptions¶

3. Verify Before Reconciling¶

4. Handle Partial Payments¶

Database Constraints¶

Foreign Key Constraints¶

Cascade Behavior¶

Related Models¶

Common Use Cases¶

Use Case 1: Manual Reconciliation¶

Use Case 2: Bulk Auto-Reconciliation¶

Use Case 3: Handle Bank Fees¶

Use Case 4: Reconciliation Report¶

Use Case 5: Find Reconciliation Discrepancies¶

Performance Tips¶

1. Index on Search Fields¶

2. Batch Reconciliation¶

Troubleshooting¶

"Cannot reconcile - amounts don't match"¶

"Line already reconciled"¶

"Missing journal entry for statement line"¶

"Circular reconciliation links"¶

Testing Examples¶

Unit Test: Line Reconciliation¶

Security Considerations¶

Permission Model¶

Data Access¶

Audit Trail¶

Integration Points¶

Internal Modules¶

External Systems¶

Version History¶

Additional Resources¶