diff --git a/addons/account/account_financial_report.py b/addons/account/account_financial_report.py
index 0688d6f12b1..62bcf9dcbcd 100644
--- a/addons/account/account_financial_report.py
+++ b/addons/account/account_financial_report.py
@@ -55,39 +55,37 @@ class account_financial_report(osv.osv):
             res += self._get_children_by_order(cr, uid, ids2, context=context)
         return res
 
-    def _get_balance(self, cr, uid, ids, name, args, context=None):
+    def _get_balance(self, cr, uid, ids, field_names, args, context=None):
         account_obj = self.pool.get('account.account')
         res = {}
-        res_all = {}
         for report in self.browse(cr, uid, ids, context=context):
-            balance = 0.0
-            if report.id in res_all:
-                balance = res_all[report.id]
-            elif report.type == 'accounts':
-                # it's the sum of balance of the linked accounts
+            if report.id in res:
+                continue
+            res[report.id] = dict((fn, 0.0) for fn in field_names)
+            if report.type == 'accounts':
+                # it's the sum of the linked accounts
                 for a in report.account_ids:
-                    balance += a.balance
+                    for field in field_names:
+                        res[report.id][field] += getattr(a, field)
             elif report.type == 'account_type':
-                # it's the sum of balance of the leaf accounts with such an account type
+                # it's the sum the leaf accounts with such an account type
                 report_types = [x.id for x in report.account_type_ids]
                 account_ids = account_obj.search(cr, uid, [('user_type','in', report_types), ('type','!=','view')], context=context)
                 for a in account_obj.browse(cr, uid, account_ids, context=context):
-                    balance += a.balance
+                    for field in field_names:
+                        res[report.id][field] += getattr(a, field)
             elif report.type == 'account_report' and report.account_report_id:
                 # it's the amount of the linked report
-                res2 = self._get_balance(cr, uid, [report.account_report_id.id], 'balance', False, context=context)
-                res_all.update(res2)
+                res2 = self._get_balance(cr, uid, [report.account_report_id.id], field_names, False, context=context)
                 for key, value in res2.items():
-                    balance += value
+                    for field in field_names:
+                        res[report.id][field] += value[field]
             elif report.type == 'sum':
-                # it's the sum of balance of the children of this account.report
-                #for child in report.children_ids:
-                res2 = self._get_balance(cr, uid, [rec.id for rec in report.children_ids], 'balance', False, context=context)
-                res_all.update(res2)
+                # it's the sum of the children of this account.report
+                res2 = self._get_balance(cr, uid, [rec.id for rec in report.children_ids], field_names, False, context=context)
                 for key, value in res2.items():
-                    balance += value
-            res[report.id] = balance
-            res_all[report.id] = balance
+                    for field in field_names:
+                        res[report.id][field] += value[field]
         return res
 
     _columns = {
@@ -95,7 +93,9 @@ class account_financial_report(osv.osv):
         'parent_id': fields.many2one('account.financial.report', 'Parent'),
         'children_ids':  fields.one2many('account.financial.report', 'parent_id', 'Account Report'),
         'sequence': fields.integer('Sequence'),
-        'balance': fields.function(_get_balance, 'Balance'),
+        'balance': fields.function(_get_balance, 'Balance', multi='balance'),
+        'debit': fields.function(_get_balance, 'Debit', multi='balance'),
+        'credit': fields.function(_get_balance, 'Credit', multi="balance"),
         'level': fields.function(_get_level, string='Level', store=True, type='integer'),
         'type': fields.selection([
             ('sum','View'),
diff --git a/addons/account/report/account_financial_report.py b/addons/account/report/account_financial_report.py
index eed42230aaf..4952814888a 100644
--- a/addons/account/report/account_financial_report.py
+++ b/addons/account/report/account_financial_report.py
@@ -61,6 +61,9 @@ class report_account_common(report_sxw.rml_parse, common_report_header):
                 'level': bool(report.style_overwrite) and report.style_overwrite or report.level,
                 'account_type': report.type =='sum' and 'view' or False, #used to underline the financial report balances
             }
+            if data['form']['debit_credit']:
+                vals['debit'] = report.debit
+                vals['credit'] = report.credit
             if data['form']['enable_filter']:
                 vals['balance_cmp'] = self.pool.get('account.financial.report').browse(self.cr, self.uid, report.id, context=data['form']['comparison_context']).balance
             lines.append(vals)
@@ -87,6 +90,11 @@ class report_account_common(report_sxw.rml_parse, common_report_header):
                         'level': report.display_detail == 'detail_with_hierarchy' and min(account.level + 1,6) or 6, #account.level + 1
                         'account_type': account.type,
                     }
+
+                    if data['form']['debit_credit']:
+                        vals['debit'] = account.debit
+                        vals['credit'] = account.credit
+                    lines.append(vals)
                     if not currency_obj.is_zero(self.cr, self.uid, account.company_id.currency_id, vals['balance']):
                         flag = True
                     if data['form']['enable_filter']:
diff --git a/addons/account/report/account_financial_report.rml b/addons/account/report/account_financial_report.rml
index be2e349bd0c..6f0ddd0d625 100644
--- a/addons/account/report/account_financial_report.rml
+++ b/addons/account/report/account_financial_report.rml
@@ -143,7 +143,7 @@
     <blockTableStyle id="Table1">
       <blockTopPadding start="0,0" stop="-1,0" length="10"/>
       <blockAlignment value="LEFT"/>
-      <lineStyle kind="LINEBELOW" colorName="#666666" start="1,1" stop="1,1"/>
+      <lineStyle kind="LINEBELOW" colorName="#666666" start="1,1" stop="-1,1"/>
     </blockTableStyle>
     <blockTableStyle id="Table2">
       <blockValign value="TOP"/>
@@ -205,8 +205,40 @@
     <para style="Standard">
         <font color="white"> </font>
     </para>
+    <!-- table with debit/credit displayed -->
+    <blockTable colWidths="210.0,90.0,90.0,100.0" style="Table_Account_Line_Title">
+      [[ data['form']['debit_credit'] == 1 or removeParentNode('blockTable') ]]
+      <tr>
+        <td>
+          <para style="terp_default_Bold_9">Name</para>
+        </td>
+         <td>
+          <para style="terp_tblheader_Details_Right">Debit</para>
+        </td>
+          <td>
+          <para style="terp_tblheader_Details_Right">Credit</para>
+        </td>
+        <td>
+          <para style="terp_tblheader_Details_Right">Balance</para>
+        </td>
+      </tr>
+      <tr style="Table3">
+          [[ repeatIn(get_lines(data), 'a') ]]
+          [[ (a.get('level') &lt;&gt; 0) or removeParentNode('tr') ]]
+          [[ setTag('tr','tr',{'style': 'Table'+str(min(3,'level' in a and a.get('level') or 1))}) ]]
+          <td><para style="terp_level_3_name">[[ setTag('para','para',{'style': 'terp_level_'+str(min(6,a.get('level')))+'_name'}) ]][[ a.get('name') ]]</para></td>
+          <td><para style="terp_level_3_balance">[[ setTag('para','para',{'style': 'terp_level_'+str(min(6,a.get('level')))+'_balance'}) ]][[ formatLang(a.get('debit',0.0), currency_obj = company.currency_id) ]]</para></td>
+          <td><para style="terp_level_3_balance">[[ setTag('para','para',{'style': 'terp_level_'+str(min(6,a.get('level')))+'_balance'}) ]][[ formatLang(a.get('credit',0.0), currency_obj = company.currency_id) ]]</para></td> 
+          <td>[[ (a.get('account_type') =='view' and a.get('level') &lt;&gt; 1) or removeParentNode('td') ]]
+              <para style="terp_level_3_balance"><u>[[ setTag('para','para',{'style': 'terp_level_'+str(min(6,a.get('level')))+'_balance'}) ]][[ formatLang(a.get('balance'), currency_obj = company.currency_id) ]]</u></para></td>
+          <td>[[ (a.get('account_type') &lt;&gt;'view' or a.get('level') == 1) or removeParentNode('td') ]]
+              <para style="terp_level_3_balance">[[ setTag('para','para',{'style': 'terp_level_'+str(min(6,a.get('level')))+'_balance'}) ]][[ formatLang(a.get('balance'), currency_obj = company.currency_id) ]]</para></td>
+      </tr>
+    </blockTable>
+
+    <!-- table with no comparison, no debit/credit displayed -->
     <blockTable colWidths="390.0,100.0" style="Table_Account_Line_Title">
-      [[ data['form']['enable_filter'] == 0 or removeParentNode('blockTable') ]]
+      [[ (not data['form']['enable_filter'] and not data['form']['debit_credit']) or removeParentNode('blockTable') ]]
       <tr>
         <td>
           <para style="terp_default_Bold_9">Name</para>
@@ -229,8 +261,10 @@
     <para style="Standard">
       <font color="white"> </font>
     </para>
+
+    <!-- table with comparison -->
     <blockTable colWidths="263.0,100.0,100" style="Table_Account_Line_Title">
-      [[ data['form']['enable_filter'] == 1 or removeParentNode('blockTable') ]]
+      [[ (data['form']['enable_filter'] == 1 and not data['form']['debit_credit']) or removeParentNode('blockTable') ]]
       <tr>
         <td>
           <para style="terp_default_Bold_9">Name</para>
diff --git a/addons/account/wizard/account_financial_report.py b/addons/account/wizard/account_financial_report.py
index e0a55374f29..0ddc50f4859 100644
--- a/addons/account/wizard/account_financial_report.py
+++ b/addons/account/wizard/account_financial_report.py
@@ -36,6 +36,7 @@ class accounting_report(osv.osv_memory):
         'period_to_cmp': fields.many2one('account.period', 'End Period'),
         'date_from_cmp': fields.date("Start Date"),
         'date_to_cmp': fields.date("End Date"),
+        'debit_credit': fields.boolean('Display Debit/Credit Columns', help="This option allow you to get more details about your the way your balances are computed. Because it is space consumming, we do not allow to use it while doing a comparison"),
     }
 
     def _get_account_report(self, cr, uid, context=None):
@@ -85,7 +86,7 @@ class accounting_report(osv.osv_memory):
         return res
 
     def _print_report(self, cr, uid, ids, data, context=None):
-        data['form'].update(self.read(cr, uid, ids, ['date_from_cmp',  'date_to_cmp',  'fiscalyear_id_cmp', 'period_from_cmp', 'period_to_cmp',  'filter_cmp', 'account_report_id', 'enable_filter', 'label_filter'], context=context)[0])
+        data['form'].update(self.read(cr, uid, ids, ['date_from_cmp',  'debit_credit', 'date_to_cmp',  'fiscalyear_id_cmp', 'period_from_cmp', 'period_to_cmp',  'filter_cmp', 'account_report_id', 'enable_filter', 'label_filter'], context=context)[0])
         return {
             'type': 'ir.actions.report.xml',
             'report_name': 'account.financial.report',
diff --git a/addons/account/wizard/account_financial_report_view.xml b/addons/account/wizard/account_financial_report_view.xml
index 07f3e109ef8..f587141da1e 100644
--- a/addons/account/wizard/account_financial_report_view.xml
+++ b/addons/account/wizard/account_financial_report_view.xml
@@ -11,6 +11,7 @@
                 <xpath expr="//field[@name='target_move']" position="after">
                     <field name="account_report_id" domain="[('parent_id','=',False)]"/>
                     <field name="enable_filter"/>
+                    <field name="debit_credit" attrs="{'invisible': [('enable_filter','=',True)]}"/>
                 </xpath>
                 <xpath expr="//notebook/page[@string='Filters']" position="after">
                     <page string="Comparison" attrs="{'invisible': [('enable_filter','=',False)]}">