diff --git a/htdocs/compta/bank/account.php b/htdocs/compta/bank/account.php
index 4913321216e..961a4c44e8e 100644
--- a/htdocs/compta/bank/account.php
+++ b/htdocs/compta/bank/account.php
@@ -1,7 +1,7 @@
 <?php
 /* Copyright (C) 2001-2005 Rodolphe Quiedeville <rodolphe@quiedeville.org>
  * Copyright (C) 2003      Jean-Louis Bergamo   <jlb@j1b.org>
- * Copyright (C) 2004-2010 Laurent Destailleur  <eldy@users.sourceforge.net>
+ * Copyright (C) 2004-2011 Laurent Destailleur  <eldy@users.sourceforge.net>
  * Copytight (C) 2004      Christophe Combelles <ccomb@free.fr>
  * Copytight (C) 2005-2010 Regis Houssin        <regis@dolibarr.fr>
  * Copytight (C) 2010-2011 Juanjo Menent        <jmenent@@2byte.es>
@@ -651,7 +651,7 @@ if ($account || $_GET["ref"])
                 }
 
                 // Transaction reconciliated or edit link
-                if ($objp->rappro && $acct->type != 2)  // Si non compte cash
+                if ($objp->rappro && $acct->canBeConciliated() > 0)  // If line not conciliated and account can be conciliated
                 {
                     print "<td align=\"center\" nowrap>";
                     print '<a href="'.DOL_URL_ROOT.'/compta/bank/ligne.php?rowid='.$objp->rowid.'&amp;account='.$acct->id.'&amp;page='.$page.'">';
@@ -676,7 +676,7 @@ if ($account || $_GET["ref"])
                         print img_view();
                         print '</a>';
                     }
-                    if ($acct->rappro && empty($objp->rappro))
+                    if ($acct->canBeConciliated() > 0 && empty($objp->rappro))
                     {
                         if ($db->jdate($objp->dv) < ($now - $conf->bank->rappro->warning_delay))
                         {
diff --git a/htdocs/compta/bank/class/account.class.php b/htdocs/compta/bank/class/account.class.php
index 85715000374..0a630bf0c48 100644
--- a/htdocs/compta/bank/class/account.class.php
+++ b/htdocs/compta/bank/class/account.class.php
@@ -44,11 +44,13 @@ class Account extends CommonObject
     var $rowid;
     var $ref;
     var $label;
-    var $type;		// 'payment', 'company', 'member', 'banktransfert', 'payment_supplier', 'sc', 'payment_vat', ...
+    //! 1=Compte courant/check/carte, 2=Compte liquide, 0=Compte épargne
+    var $courant;
+    var $type;      // same as courant
     //! Name
     var $bank;
     var $clos;
-    var $rappro;
+    var $rappro;    // If bank need to be conciliated
     var $url;
     //! BBAN field for French Code banque
     var $code_banque;
@@ -65,8 +67,6 @@ class Account extends CommonObject
     var $proprio;
     var $adresse_proprio;
 
-    //! 1=Compte courant/check/carte, 2=Compte liquide, 0=Compte épargne
-    var $courant;
 
     var $fk_departement;
     var $departement_code;
@@ -109,6 +109,19 @@ class Account extends CommonObject
     }
 
 
+    /**
+     *  Return if a bank account need to be conciliated
+     *  @return     int         1 if need to be concialiated, < 0 otherwise.
+     */
+    function canBeConciliated()
+    {
+        if (empty($this->rappro)) return -1;
+        if ($this->courant == 2) return -2;
+        if ($this->clos) return -3;
+        return 1;
+    }
+
+
     /**
      *      Add a link between bank line record and its source
      *      @param      line_id     Id ecriture bancaire
@@ -539,12 +552,12 @@ class Account extends CommonObject
     {
         global $conf;
 
-        if (empty($id) && empty($ref) && empty($ref_ext)) 
+        if (empty($id) && empty($ref) && empty($ref_ext))
         {
         	$this->error="ErrorBadParameters";
         	return -1;
         }
-        
+
         $sql = "SELECT ba.rowid, ba.ref, ba.label, ba.bank, ba.number, ba.courant, ba.clos, ba.rappro, ba.url,";
         $sql.= " ba.code_banque, ba.code_guichet, ba.cle_rib, ba.bic, ba.iban_prefix as iban,";
         $sql.= " ba.domiciliation, ba.proprio, ba.adresse_proprio, ba.fk_departement, ba.fk_pays,";
@@ -1002,9 +1015,10 @@ class AccountLine extends CommonObject
     var $note;
     var $fk_user_author;
     var $fk_user_rappro;
+    var $fk_type;
     var $num_releve;
     var $num_chq;
-    var $rappro;
+    var $rappro;        // Is it conciliated ?
 
     var $bank_account_label;
 
diff --git a/htdocs/compta/bank/fiche.php b/htdocs/compta/bank/fiche.php
index ce62402ad0a..26ca15da2d3 100644
--- a/htdocs/compta/bank/fiche.php
+++ b/htdocs/compta/bank/fiche.php
@@ -283,14 +283,6 @@ if ($action == 'create')
 	}
 	print '</td></tr>';
 
-    // Conciliable
-    /*print '<tr><td valign="top">'.$langs->trans("Conciliable").'</td>';
-    print '<td colspan="3">';
-    if ($account->type == 0 || $account->type == 1) print '<input type="checkbox" class="flat" name="norappro" '.($account->rappro?'':'checked="true"').'"> '.$langs->trans("DisableConciliation");
-    if ($account->type == 2)                        print $langs->trans("No").' ('.$langs->trans("CashAccount").')';
-    print '</td></tr>';
-    */
-
 	// Accountancy code
     if ($conf->global->MAIN_BANK_ACCOUNTANCY_CODE_ALWAYS_REQUIRED)
     {
@@ -420,8 +412,10 @@ else
 		// Conciliate
 		print '<tr><td valign="top">'.$langs->trans("Conciliable").'</td>';
 		print '<td colspan="3">';
-		if ($account->type == 0 || $account->type == 1) print ($account->rappro==1 ? $langs->trans("Yes") : ($langs->trans("No").' ('.$langs->trans("ConciliationDisabled").')'));
-		if ($account->type == 2)                        print $langs->trans("No").' ('.$langs->trans("CashAccount").')';
+		$conciliate=$account->canBeConciliated();
+		if ($conciliate == -2) print $langs->trans("No").' ('.$langs->trans("CashAccount").')';
+        else if ($conciliate == -3) print $langs->trans("No").' ('.$langs->trans("Closed").')';
+		else print ($account->rappro==1 ? $langs->trans("Yes") : ($langs->trans("No").' ('.$langs->trans("ConciliationDisabled").')'));
 		print '</td></tr>';
 
 		// Accountancy code
@@ -561,8 +555,10 @@ else
 		// Conciliable
         print '<tr><td valign="top">'.$langs->trans("Conciliable").'</td>';
         print '<td colspan="3">';
-        if ($account->type == 0 || $account->type == 1) print '<input type="checkbox" class="flat" name="norappro"'.($account->rappro?'':' checked="true"').'"> '.$langs->trans("DisableConciliation");
-        if ($account->type == 2)                        print $langs->trans("No").' ('.$langs->trans("CashAccount").')';
+        $conciliate=$account->canBeConciliated();
+        if ($conciliate == -2) print $langs->trans("No").' ('.$langs->trans("CashAccount").')';
+        else if ($conciliate == -3) print $langs->trans("No").' ('.$langs->trans("Closed").')';
+        else print '<input type="checkbox" class="flat" name="norappro"'.($account->rappro?'':' checked="true"').'"> '.$langs->trans("DisableConciliation");
         print '</td></tr>';
 
         // Accountancy code
diff --git a/htdocs/compta/bank/ligne.php b/htdocs/compta/bank/ligne.php
index c449861aa3c..1fa3362123a 100644
--- a/htdocs/compta/bank/ligne.php
+++ b/htdocs/compta/bank/ligne.php
@@ -486,7 +486,7 @@ if ($result)
         print "</table>";
 
         // Releve rappro
-        if ($acct->rappro)  // Si compte rapprochable
+        if ($acct->canBeConciliated() > 0)  // Si compte rapprochable
         {
             print '<br>'."\n";
             print_fiche_titre($langs->trans("Reconciliation"),'','');
diff --git a/htdocs/compta/bank/pre.inc.php b/htdocs/compta/bank/pre.inc.php
index 07df9a64320..a0387aa950a 100644
--- a/htdocs/compta/bank/pre.inc.php
+++ b/htdocs/compta/bank/pre.inc.php
@@ -74,7 +74,7 @@ function llxHeader($head = '', $title='', $help_url='', $target='', $disablejs=0
 			{
 				$objp = $db->fetch_object($resql);
 				$menu->add_submenu('/compta/bank/fiche.php?id='.$objp->rowid,$objp->label,1,$user->rights->banque->lire);
-                if ($objp->rappro && $objp->courant != 2)  // If not cash account and can be reconciliate
+                if ($objp->rappro && $objp->courant != 2 && ! $objp->clos)  // If not cash account and not closed and can be reconciliate
                 {
 				    $menu->add_submenu('/compta/bank/rappro.php?account='.$objp->rowid,$langs->trans("Conciliate"),2,$user->rights->banque->consolidate);
                 }