# 421 account should be writable in account\_fr **URL:** \ **Category:** User\ **Tags:** accounting\ **Created:** [March 11, 2020, 4:23pm UTC](https://discuss.tryton.org/t/421-account-should-be-writable-in-account-fr/2437 "2020-03-11T16:23:30Z")\ **Posts on this page:** 14\ **Page:** 1
**Author:** ![jcm](https://discuss-cdn.tryton.org/user_avatar/discuss.tryton.org/jcm/32/344_2.png) [@jcm](https://discuss.tryton.org/u/jcm)\ **Post date:** [March 11, 2020, 4:23pm UTC](https://discuss.tryton.org/t/421-account-should-be-writable-in-account-fr/2437/1 "2020-03-11T16:23:30Z")
Hi, I’m surprised that in account\_fr 421 is a view. Since Party is needed to write in 421, why should it be necessary to create subaccounts ? ---
**Author:** ![ced](https://discuss-cdn.tryton.org/user_avatar/discuss.tryton.org/ced/32/1237_2.png) [@ced](https://discuss.tryton.org/u/ced)\ **Post date:** [March 11, 2020, 4:42pm UTC](https://discuss.tryton.org/t/421-account-should-be-writable-in-account-fr/2437/2 "2020-03-11T16:42:33Z")
Because it has not a payable or receivable type, so it does not help managing it as receivable/payable. At least until a module for payslip is developed which may take advantage of the feature. ---
**Author:** ![jcm](https://discuss-cdn.tryton.org/user_avatar/discuss.tryton.org/jcm/32/344_2.png) [@jcm](https://discuss.tryton.org/u/jcm)\ **Post date:** [March 11, 2020, 4:45pm UTC](https://discuss.tryton.org/t/421-account-should-be-writable-in-account-fr/2437/3 "2020-03-11T16:45:04Z")
Comparing to 425 which is Receivable and Party required, seems to me 421 should be treated the same. ---
**Author:** ![ced](https://discuss-cdn.tryton.org/user_avatar/discuss.tryton.org/ced/32/1237_2.png) [@ced](https://discuss.tryton.org/u/ced)\ **Post date:** [March 11, 2020, 4:52pm UTC](https://discuss.tryton.org/t/421-account-should-be-writable-in-account-fr/2437/4 "2020-03-11T16:52:51Z")
Probably all 42\* accounts should be closed as it is related to employees. ---
**Author:** ![jcm](https://discuss-cdn.tryton.org/user_avatar/discuss.tryton.org/jcm/32/344_2.png) [@jcm](https://discuss.tryton.org/u/jcm)\ **Post date:** [March 11, 2020, 4:55pm UTC](https://discuss.tryton.org/t/421-account-should-be-writable-in-account-fr/2437/5 "2020-03-11T16:55:30Z")
Must be my accountancy ignorance, but I’m perplex with this sentence. What do you mean by “closed”? How to write employees salaries payments without these accounts? ---
**Author:** ![ced](https://discuss-cdn.tryton.org/user_avatar/discuss.tryton.org/ced/32/1237_2.png) [@ced](https://discuss.tryton.org/u/ced)\ **Post date:** [March 11, 2020, 4:56pm UTC](https://discuss.tryton.org/t/421-account-should-be-writable-in-account-fr/2437/6 "2020-03-11T16:56:42Z")
With sub-account, one per employee. ---
**Author:** ![jcm](https://discuss-cdn.tryton.org/user_avatar/discuss.tryton.org/jcm/32/344_2.png) [@jcm](https://discuss.tryton.org/u/jcm)\ **Post date:** [March 11, 2020, 5:02pm UTC](https://discuss.tryton.org/t/421-account-should-be-writable-in-account-fr/2437/7 "2020-03-11T17:02:59Z")
Ok, so I summarize to be sure before opening a bug to correct account\_fr. 421 and 425 should be views For each employee, create sub-accounts: 421x with Kind other, Type Plan de types de compte (France)\Passif\Dettes\Dettes d’exploitation\Dettes fiscales et sociales 425x with Kind other, Type Plan de types de compte (France)\Actif\Actif circulant\Créances d’exploitation\Autres (For 5.0, there is still Kind and Type). Does it seem right? ---
**Author:** ![risto3](https://discuss-cdn.tryton.org/letter_avatar_proxy/v4/letter/r/a87d85/32.png) [@risto3](https://discuss.tryton.org/u/risto3)\ **Post date:** [March 12, 2020, 6:14am UTC](https://discuss.tryton.org/t/421-account-should-be-writable-in-account-fr/2437/8 "2020-03-12T06:14:44Z")
No, subaccounts are archaîc… the party is the employee(or stagiaire) for at least 421x, 425x, and 427x ---
**Author:** ![jcm](https://discuss-cdn.tryton.org/user_avatar/discuss.tryton.org/jcm/32/344_2.png) [@jcm](https://discuss.tryton.org/u/jcm)\ **Post date:** [March 12, 2020, 2:41pm UTC](https://discuss.tryton.org/t/421-account-should-be-writable-in-account-fr/2437/9 "2020-03-12T14:41:05Z")
> [@risto3](#): > > No, subaccounts are archaîc… the party is the employee(or stagiaire) for at least 421x, 425x, and 427x I thougth too… but ced told it was not a good idea: > [@ced](#): > > Because it has not a payable or receivable type, so it does not help managing it as receivable/payable. Seems a module is missing to handle Parties in those accounts (that’s what I understand). ---
**Author:** ![ced](https://discuss-cdn.tryton.org/user_avatar/discuss.tryton.org/ced/32/1237_2.png) [@ced](https://discuss.tryton.org/u/ced)\ **Post date:** [March 12, 2020, 4:08pm UTC](https://discuss.tryton.org/t/421-account-should-be-writable-in-account-fr/2437/10 "2020-03-12T16:08:16Z")
The main reason it is not a good idea is that we have no way for now to display the balance of the account per party: [General ledger for party required (#7438) · Issues · Tryton / Tryton · GitLab](https://bugs.tryton.org/issue7438) ---
**Author:** ![risto3](https://discuss-cdn.tryton.org/letter_avatar_proxy/v4/letter/r/a87d85/32.png) [@risto3](https://discuss.tryton.org/u/risto3)\ **Post date:** [March 13, 2020, 3:15pm UTC](https://discuss.tryton.org/t/421-account-should-be-writable-in-account-fr/2437/11 "2020-03-13T15:15:35Z")
It is the accountant’s choice (whether public accountant or enterprise accountant). GL and balance simply needs to be done sometime, anyway, for party\_required accounts. For the time being it is export and sort in a spreadsheet (or equivalent). At the same time, aged balance probably needs polishing, as it seems to merge all accounts by party, where it should be either account by party or party by account, at least as an option (it is virtually useless as is in the French plan which habitually uses numerous accounts for different reasons). cheers ---
**Author:** ![fabalthazar](https://discuss-cdn.tryton.org/user_avatar/discuss.tryton.org/fabalthazar/32/3791_2.png) [@fabalthazar](https://discuss.tryton.org/u/fabalthazar)\ **Post date:** [February 1, 2026, 9:45pm UTC](https://discuss.tryton.org/t/421-account-should-be-writable-in-account-fr/2437/12 "2026-02-01T21:45:33Z")
The default chart of accounts in 7.6 has not evolved much: 421 “Personnel - Rémunérations dues” is **closed** , “À réconcilier” and Party Required are unchecked; 425 “Personnel - Avances et acomptes” is **open** , “À réconcilier” and Party Required are unchecked too. Is there still a reason these two accounts are configured differently? Is it still recommended to create sub accounts for employees? Thks ---
**Author:** ![ced](https://discuss-cdn.tryton.org/user_avatar/discuss.tryton.org/ced/32/1237_2.png) [@ced](https://discuss.tryton.org/u/ced)\ **Post date:** [February 1, 2026, 11:07pm UTC](https://discuss.tryton.org/t/421-account-should-be-writable-in-account-fr/2437/13 "2026-02-01T23:07:06Z")
> [@fabalthazar](#): > > Is there still a reason these two accounts are configured differently? Nobody has made a merge request. > [@fabalthazar](#): > > Is it still recommended to create sub accounts for employees? For now Tryton does not manage the payroll so it is not a big deal how the accounting entries are done as the data should come from external source. ---
**Author:** ![fabalthazar](https://discuss-cdn.tryton.org/user_avatar/discuss.tryton.org/fabalthazar/32/3791_2.png) [@fabalthazar](https://discuss.tryton.org/u/fabalthazar)\ **Post date:** [February 2, 2026, 9:22pm UTC](https://discuss.tryton.org/t/421-account-should-be-writable-in-account-fr/2437/14 "2026-02-02T21:22:42Z")
Just renewed my access request to the main Tryton group on Heptapod. Please tell me if anything’s wrong.