[ADD] accounting: new doc about outstanding account

Task-id 2744131

Author: Donapi

content/applications/finance/accounting/bank/setup.rst

@@ -8,5 +8,6 @@ Setup
    :titlesonly:
 
    setup/bank_accounts
+   setup/outstanding_accounts
    setup/manage_cash_register
    setup/foreign_currency

content/applications/finance/accounting/bank/setup/outstanding_accounts.rst

@@ -0,0 +1,38 @@
+====================
+Outstanding Accounts
+====================
+
+In Odoo, before being recorded in your bank account, payments are registered through transitory
+accounts, named Outstanding Accounts.
+
+- The :guilabel:`Outstanding Payments Account` is where outgoing payments are posted until they are
+  linked to a withdrawal from your bank statement.
+- The :guilabel:`Outstanding Receipts Account` is where incoming payments are posted until they are
+  linked with a deposit from your bank statement.
+
+These accounts should be of type :guilabel:`Current Assets`.
+
+.. note::
+   The movement from an Outstanding Account to a bank account is done automatically when you
+   reconcile the bank account with a bank statement.
+
+Configuration
+=============
+
+The Outstanding Accounts are defined by default. If necessary, you can update them by going to
+:menuselection:`Configuration --> Settings --> Default Accounts` and define your Outstanding
+Receipts and Payments Accounts.
+
+You can also decide to use specific Outstanding Accounts related to a specific journal.
+
+To do so, go to your :guilabel:`Dashboard`, click the menu selection ⋮ under :guilabel:`Bank` and
+click on :guilabel:`Configuration`. In the :guilabel:`Incoming/Outgoing Payments` tab, click on the
+dropdown column option to see and update your Outstanding Accounts.
+
+.. image:: outstanding_accounts/outstanding_acc_column.png
+   :align: center
+   :alt: Select the dropdown column option and click on Outstanding Accounts
+
+.. note::
+   If you do not specify an Outstanding Payments Account or an Outstanding Receipts Account for a
+   specific journal, Odoo will use the default Outstanding Accounts.