FEC report for France (#12446)

* FEC report for France

* Codacy correction

erpnext/docs/user/manual/en/regional/france/fichier_des_écritures_comptables.md

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+# Le Fichier des Écritures Comptables [FEC]
+
+Since 2014, a legal requirement makes it mandatory for companies operating in France to provide a file of their general accounting postings by fiscal year corresponding to an electronic accounting journal.
+
+For ERPNext users this file can be generated using a report available if you system's country is France.
+
+
+### Requirements
+
+To generate the report correctly, your Chart of Account needs to be setup according to the french accounting rules.
+
+All accounts need to have a number in line with the General Chart of Account (PCG) and a name.
+
+The SIREN number of your company can be added in the "Company" doctype.
+
+
+### CSV generation
+
+You can generate the required CSV file by clicking on "Export" in the top right corner of the report.
+
+
+### Testing Instructions
+
+To test the validity of your file, the tax administration provides a testing tool at the following address: [Outil de test des fichiers des écritures comptables (FEC)](http://www.economie.gouv.fr/dgfip/outil-test-des-fichiers-des-ecritures-comptables-fec)

erpnext/docs/user/manual/en/regional/index.txt

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+france
+india
+united_arab_emirates