diff --git a/doc/heading.php b/doc/heading.php
new file mode 100644
index 000000000..205f7459b
--- /dev/null
+++ b/doc/heading.php
@@ -0,0 +1,25 @@
+<?php
+/*
+ *   This file is part of PhpCompta.
+ *
+ *   PhpCompta is free software; you can redistribute it and/or modify
+ *   it under the terms of the GNU General Public License as published by
+ *   the Free Software Foundation; either version 2 of the License, or
+ *   (at your option) any later version.
+ *
+ *   PhpCompta is distributed in the hope that it will be useful,
+ *   but WITHOUT ANY WARRANTY; without even the implied warranty of
+ *   MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
+ *   GNU General Public License for more details.
+ *
+ *   You should have received a copy of the GNU General Public License
+ *   along with PhpCompta; if not, write to the Free Software
+ *   Foundation, Inc., 59 Temple Place, Suite 330, Boston, MA  02111-1307  USA
+*/
+/* $Revision$ */
+
+// Copyright Author Dany De Bontridder ddebontridder@yahoo.fr
+
+/*!\file 
+ * \brief Manage the hypothese for the budget module
+ */
diff --git a/html/search_ca.php b/html/search_ca.php
index 2fc09c521..f6cc8d73d 100644
--- a/html/search_ca.php
+++ b/html/search_ca.php
@@ -33,7 +33,7 @@ require_once ('postgres.php');
 require_once ('class_widget.php');
 require_once ("ac_common.php");
 require_once ('class_dossier.php');
-require_once ('class_poste_analytic.php');
+require_once ('class_anc_account.php');
 require_once ('class_plananalytic.php');
 
 /*!\todo add security here : check user and access to CA
diff --git a/include/bud_detail.inc.php b/include/bud_detail.inc.php
index 9cb25a604..e6cbd7683 100644
--- a/include/bud_detail.inc.php
+++ b/include/bud_detail.inc.php
@@ -25,7 +25,7 @@
  */
 require_once ('class_widget.php');
 require_once ('class_bud_hypo.php');
-require_once ('class_poste_analytic.php');
+require_once ('class_anc_account.php');
 
 echo '<div class="u_content">';
 
@@ -95,7 +95,7 @@ $wHypo=new widget("text","","bh_id",$Hyp->bh_name);
 $wHypo->readonly=true;
 echo $wHypo->IOValue();
 if ( $po_id !== -1 ) {
-  $oPo_id=new Poste_analytique($cn,$po_id);
+  $oPo_id=new Anc_Account($cn,$po_id);
   $oPo_id->get_by_id();
   $wPo_id=new widget("text","","po_id",$oPo_id->name);
   $wPo_id->readonly=true;
diff --git a/include/ca_od.inc.php b/include/ca_od.inc.php
index 821c225c0..27a16e874 100644
--- a/include/ca_od.inc.php
+++ b/include/ca_od.inc.php
@@ -26,7 +26,7 @@
 /* \brief Misc Operation for analytic accountancy
  *
  */
-require_once("class_poste_analytic.php");
+require_once("class_anc_account.php");
 require_once ("class_widget.php");
 require_once ("class_anc_operation.php");
 require_once ("class_groupop.php");
diff --git a/include/ca_pa.inc.php b/include/ca_pa.inc.php
index 39c4446a0..3f6c065cd 100644
--- a/include/ca_pa.inc.php
+++ b/include/ca_pa.inc.php
@@ -27,7 +27,7 @@
  *
  */
 require_once("class_plananalytic.php");
-require_once("class_poste_analytic.php");
+require_once("class_anc_account.php");
 $ret="";
 //---------------------------------------------------------------------------
 // action 
@@ -125,7 +125,7 @@ if ( isset($_REQUEST['sa']))
 	// show the form for add a poste
 	if ( $sa=='po_add')
 	  {
-		$po=new Poste_analytique($cn);
+		$po=new Anc_Account($cn);
 		$po->pa_id=$_REQUEST['pa_id'];
 		$wSa=new widget("hidden","sa","sa","po_write");
 		$ret.='<div class="u_redcontent">';
@@ -140,7 +140,7 @@ if ( isset($_REQUEST['sa']))
 	if ( $sa=="po_write")
 	  {
 		//		var_dump($_POST);
-		$po=new Poste_analytique($cn);
+		$po=new Anc_Account($cn);
 		$po->fill_from_POST();
 		$po->add();
 		$sa="list";
@@ -158,7 +158,7 @@ if ( isset($_REQUEST['sa']))
 	if ( $sa=="po_detail")
 	  {
 		$wHidden=new widget('hidden','','sa','po_update');
-		$po=new Poste_analytique($cn,$_GET['po_id']);
+		$po=new Anc_Account($cn,$_GET['po_id']);
 		$po->get_by_id();
 		$ret.='<div class="u_redcontent">';
 		$ret.='<form method="post">';
@@ -178,14 +178,14 @@ if ( isset($_REQUEST['sa']))
 	  }
 	if ( $sa=="po_update")
 	  {
-		$po=new Poste_analytique($cn);
+		$po=new Anc_Account($cn);
 		$po->fill_from_POST();
 		$po->update();
 		$sa="list";
 	  }
 	if ( $sa=="po_delete")
 	  {
-		$po=new Poste_analytique($cn,$_REQUEST['po_id']);
+		$po=new Anc_Account($cn,$_REQUEST['po_id']);
 		$po->delete();
 		$sa="list";
 	  }
diff --git a/include/class_anc_account.php b/include/class_anc_account.php
new file mode 100644
index 000000000..53310317b
--- /dev/null
+++ b/include/class_anc_account.php
@@ -0,0 +1,318 @@
+<?php
+/*
+ *   This file is part of PhpCompta.
+ *
+ *   PhpCompta is free software; you can redistribute it and/or modify
+ *   it under the terms of the GNU General Public License as published by
+ *   the Free Software Foundation; either version 2 of the License, or
+ *   (at your option) any later version.
+ *
+ *   PhpCompta is distributed in the hope that it will be useful,
+ *   but WITHOUT ANY WARRANTY; without even the implied warranty of
+ *   MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
+ *   GNU General Public License for more details.
+ *
+ *   You should have received a copy of the GNU General Public License
+ *   along with PhpCompta; if not, write to the Free Software
+ *   Foundation, Inc., 59 Temple Place, Suite 330, Boston, MA  02111-1307  USA
+*/
+/* $Revision$ */
+
+// Copyright Author Dany De Bontridder ddebontridder@yahoo.fr
+
+/*!\file 
+ */
+
+/*!\brief contains the object for the poste_analytique (table poste_analytique)
+ *
+ */
+require_once("class_widget.php");
+require_once("postgres.php");
+require_once("class_plananalytic.php");
+
+class Anc_Account
+{
+  var $id; /*!<  $id is po_id */
+  var $name;		/*!< po_name */
+  var $pa_id;		/*!< pa_id fk to the plan_analytique(pa_id) */
+  var $amount;		/*!< po_amount just an amount  */
+  var $description;       /*!< po_description description of the post */
+  var $db;	/*!< database	  connection*/
+  var $ga_id;		/*!< FK to the table groupe analytique */
+  function Anc_Account($p_db,$p_id=0)
+  {
+	$this->db=$p_db;
+	$this->id=$p_id;
+	$this->ga_id=null;
+  }
+  /*! \brief retrieve data from the database and
+   *        fill the object 
+   * \param $p_where the where clause 
+   */
+  private function fetch_from_db($p_where)
+  {
+	$sql="select po_id,
+                 po_name ,
+                 pa_id,
+                 po_amount,
+                 po_description,
+                 ga_id
+         from poste_analytique
+          where ".
+	  $p_where;
+
+	$ret=ExecSql($this->db,$sql);
+	if ( pg_NumRows($ret) == 0 )return null;
+	$line=pg_fetch_array($ret);
+
+	$this->id=$line['po_id'];
+	$this->name=$line['po_name'];
+	$this->pa_id=$line['pa_id'];
+	$this->amount=$line['po_amount'];
+	$this->description=$line['po_description'];
+	$this->ga_id=$line['ga_id'];
+
+
+  }
+  function get_by_id()
+  {
+	$this->fetch_from_db("po_id=".$this->id);
+  }
+  /*!
+   * \brief retrieve data thanks the name
+   * \param $p_name name of the analytic account 
+   *
+   */
+  function get_by_name($p_name)
+  {
+	$p_name=FormatString($p_name);
+	if ( $p_name == null )
+	  $p_name=$this->name;
+
+	$this->fetch_from_db("po_name='".$p_name."'");
+	echo "id = ".$this->id;
+  }
+  function add()
+  {
+	$this->format_data();
+	if ( strlen($this->name) == 0)
+	  return;
+	if ( $this->ga_id == null || strlen(trim($this->ga_id)) == 0 ) 
+	  $ga_id="NULL"; 
+	else 
+	  $ga_id="'".$this->ga_id."'";
+	$sql="insert into poste_analytique (
+                 po_name ,
+                 pa_id,
+                 po_amount,
+                 po_description,
+                 ga_id
+                 ) values (".
+	  "'".$this->name."',".
+	  $this->pa_id.",".
+	  $this->amount.",".
+	  "'".$this->description."',".
+	  $ga_id.")";
+	try {
+	  ExecSql($this->db,$sql);
+
+	} catch (Exception $e) {
+	  echo_debug(__FILE__,__LINE__,$e);
+	  if ( DEBUG ) print_r($e);
+	  echo "<p class=\"notice\">Doublon : l'enregistrement n'est pas sauve</p>";
+	}
+            
+  }
+  function update()
+  {
+	$this->format_data();
+	if ( strlen($this->name) == 0)
+	  return;
+	$sql="update poste_analytique ".
+	  " set po_name='".$this->name."',".
+	  " pa_id=".$this->pa_id.",".
+	  " po_amount=".$this->amount.",".
+	  " po_description='".$this->description."',".
+	  " ga_id='".$this->ga_id."'".
+	  " where po_id=".$this->id;
+	try { 
+	  ExecSql($this->db,$sql);
+	} catch (Exception $e) {
+	  echo_debug(__FILE__,__LINE__,$e);
+	  echo "<p class=\"notice\">Doublon : l'enregistrement n'est pas sauve</p>";
+	}
+	  
+  }
+  private function format_data()
+  {
+	$this->name=FormatString($this->name);
+	$this->pa_id=FormatString($this->pa_id);
+	$this->amount=FormatString($this->amount);
+	if (strlen($this->amount) == 0 )
+	  $this->amount=0.0;
+
+	$this->description=FormatString($this->description);
+  }
+  function delete()
+  {
+	$sql="delete from poste_analytique where po_id=".$this->id;
+	ExecSql($this->db,$sql);
+  }
+  /*! \brief return an array of object Poste_Analytique
+   *
+   */
+  function get_list()
+  {
+	$sql="select po_id,
+                 po_name ,
+                 pa_id,
+                 po_amount,
+                 po_description,
+                 ga_id
+         from poste_analytique ".
+	  "   order by po_name";
+
+	$ex=ExecSql($this->db,$sql);
+	$ret=pg_fetch_all($ex);
+	if ( $ret  == null )
+	  return null;
+
+	$array=array();
+	foreach ($ret as $line)
+	  {
+		$objet=new Poste_Analytique($this->db);
+
+		$object->id=$line['po_id'];
+		$object->name=$line['po_name'];
+		$object->pa_id=$line['pa_id'];
+		$object->amount=$line['po_amount'];
+		$object->description=$line['po_description'];
+		$object->ga_id=$line['ga_id'];
+		$array[]=clone $object;
+	  }
+
+	return $array;
+  }
+  function display_list()
+  {
+	$array=$this->get_list();
+	if ( empty($array) ) { echo "Vide"; return;}
+	foreach ($array as $line)
+	  {
+		echo $line->id." / ".$line->name." / ".$line->description."/".
+		  $line->amount." / ".$line->pa_id."/".$line->ga_id."<br>";
+	  }
+  }
+  function debug()
+  {
+	echo "id ".$this->id."<br>";
+	echo "name ".$this->name."<br>";
+	echo "pa_id ".$this->pa_id."<br>";
+	echo "amount ".$this->amount."<br>";
+	echo "description ".$this->description."<br>";
+	echo "ga_id ".$this->ga_id."<br>";
+  }
+  function form()
+  {
+	$wId=new widget("hidden","po_id","po_id",$this->id);
+	$wName=new widget("text","Nom","po_name",$this->name);
+	$wPa_id=new widget("hidden","pa_id","pa_id",$this->pa_id);
+	$wAmount=new widget("text","Montant","po_amount",$this->amount);
+	$wDescription=new widget("text","Description","po_description",$this->description);
+	$wGa_id=new widget("select","Groupe","ga_id");
+	$wGa_id->value=make_array($this->db,"select ga_id,ga_id from groupe_analytique",1);
+	$wGa_id->selected=$this->ga_id;
+	$wGa_id->table=1;
+	$pa=new PlanAnalytic($this->db,$this->pa_id);
+	$pa->get();
+	$wPaName=new widget("text","Plan A.","",$pa->name);
+	$wPaName->table=1;
+	$wPaName->readonly=true;
+
+	$wName->table=1;
+	$wPa_id->table=1;
+	$wAmount->table=1;
+	$wDescription->table=1;
+
+	$r=$wId->IOValue();
+	$r.=$wPa_id->IOValue();
+
+	$r.="<table>";
+
+	$r.="<tr>";
+	$r.=$wName->IOValue();
+	$r.="</tr>";
+
+	$r.="<tr>";
+	$r.=$wAmount->IOValue();
+	$r.="</tr>";
+
+
+	$r.="<tr>";
+	$r.=$wDescription->IOValue();
+	$r.="</tr>";
+
+	$r.="<tr>";
+	$r.=$wPaName->IOValue();
+	$r.="</tr>";
+
+	$r.="<tr>";
+	$r.=$wGa_id->IOValue();
+	$r.="</tr>";
+
+	$r.="</table>";
+	return $r;
+
+  }
+  function fill_from_POST()
+  {
+	$this->name=$_POST['po_name'];
+	$this->description=$_POST['po_description'];
+	$this->pa_id=$_POST['pa_id'];
+	$this->amount=$_POST['po_amount'];
+	$this->id=$_POST['po_id'];
+	$this->ga_id=($_POST['ga_id'] == "-1" )?"":$_POST['ga_id'];
+  }
+  static function testme() {
+    $cn=DbConnect(dossier::id());
+    $pa_id=getDBValue($cn,"select max(pa_id) from plan_analytique");
+    $o=new Poste_Analytique($cn);
+    echo "<h1>Poste_Analytique</h1>";
+    echo "<h2>get_list</h2>";
+    $ee=$o->get_list();
+    print_r($ee);
+    //var_dump($ee);
+
+    echo "<h2>Add some </h2>";
+    $o->pa_id=$pa_id;
+    $o->name="test1";
+    $o->add();
+
+
+    $o->name="test2";
+    $o->add();
+
+    $o->name="test3";
+    $o->add();
+
+    $o->name="test4";
+    $o->add();
+
+    $o->name="test5";
+    $o->add();
+
+    echo "<h2> remove test1</h2>";
+    $o->get_by_name("test1");
+    $o->delete();
+    $o->display_list();
+
+    $o->get_by_name("test4");
+    echo "<hr>".$o->id."<hr>";
+    $o->name="Test Four";
+    $o->update();
+    $o->display_list();
+    $o->delete();
+    $o->display_list();
+  }
+}
+?>
diff --git a/include/class_plananalytic.php b/include/class_plananalytic.php
index dabdd6c06..8808b889c 100644
--- a/include/class_plananalytic.php
+++ b/include/class_plananalytic.php
@@ -29,7 +29,7 @@
 require_once("constant.php");
 require_once("postgres.php");
 require_once("class_widget.php");
-require_once("class_poste_analytic.php");
+require_once("class_anc_account.php");
 require_once ('class_dossier.php');
 
 class PlanAnalytic
@@ -149,7 +149,7 @@ class PlanAnalytic
 	$all=pg_fetch_all($r);
 	foreach ($all as $line)
 	  {
-		$obj=new Poste_analytique($this->db,$line['po_id']);
+		$obj=new Anc_Account($this->db,$line['po_id']);
 		$obj->get_by_id();
 		$ret[]=clone $obj;
 	  }