diff --git a/bt5/erp5_accounting/SkinTemplateItem/portal_skins/erp5_accounting/AccountingTransaction_closeByAccountingPeriod.xml b/bt5/erp5_accounting/SkinTemplateItem/portal_skins/erp5_accounting/AccountingTransaction_closeByAccountingPeriod.xml
new file mode 100755
index 0000000000000000000000000000000000000000..c37de967f5a373eab90099418783e65ede4106c5
--- /dev/null
+++ b/bt5/erp5_accounting/SkinTemplateItem/portal_skins/erp5_accounting/AccountingTransaction_closeByAccountingPeriod.xml
@@ -0,0 +1,166 @@
+<?xml version="1.0"?>
+<ZopeData>
+  <record id="1" aka="AAAAAAAAAAE=">
+    <pickle>
+      <tuple>
+        <tuple>
+          <string>Products.PythonScripts.PythonScript</string>
+          <string>PythonScript</string>
+        </tuple>
+        <none/>
+      </tuple>
+    </pickle>
+    <pickle>
+      <dictionary>
+        <item>
+            <key> <string>Python_magic</string> </key>
+            <value> <string encoding="base64">O/INCg==</string> </value>
+        </item>
+        <item>
+            <key> <string>Script_magic</string> </key>
+            <value> <int>3</int> </value>
+        </item>
+        <item>
+            <key> <string>__ac_local_roles__</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+        <item>
+            <key> <string>_bind_names</string> </key>
+            <value>
+              <object>
+                <klass>
+                  <global name="NameAssignments" module="Shared.DC.Scripts.Bindings"/>
+                </klass>
+                <tuple/>
+                <state>
+                  <dictionary>
+                    <item>
+                        <key> <string>_asgns</string> </key>
+                        <value>
+                          <dictionary>
+                            <item>
+                                <key> <string>name_container</string> </key>
+                                <value> <string>container</string> </value>
+                            </item>
+                            <item>
+                                <key> <string>name_context</string> </key>
+                                <value> <string>context</string> </value>
+                            </item>
+                            <item>
+                                <key> <string>name_m_self</string> </key>
+                                <value> <string>script</string> </value>
+                            </item>
+                            <item>
+                                <key> <string>name_subpath</string> </key>
+                                <value> <string>traverse_subpath</string> </value>
+                            </item>
+                          </dictionary>
+                        </value>
+                    </item>
+                  </dictionary>
+                </state>
+              </object>
+            </value>
+        </item>
+        <item>
+            <key> <string>_body</string> </key>
+            <value> <string>"""Deliver the transaction and \'notify\' the closing_period on failure."""\n
+\n
+from Products.DCWorkflow.DCWorkflow import ValidationFailed\n
+N_ = context.Base_translateString\n
+\n
+try : \n
+  context.portal_workflow.doActionFor( context,\n
+                     \'deliver_action\', \n
+                     skip_period_validation = 1,\n
+                     comment=comment )\n
+except ValidationFailed, message :\n
+  closing_period = context.getPortalObject().restrictedTraverse(closing_period_path)\n
+  closing_period.failClosing()\n
+  closing_period.portal_workflow.doActionFor( closing_period,\n
+                     \'edit_action\', \n
+                     comment=N_(\'unable to deliver ${transaction_path} : ${error_message}\',\n
+                       mapping={\'transaction_path\':context.getPath(),\n
+                                          \'error_message\': unicode(str(message), \'utf8\') } ))\n
+</string> </value>
+        </item>
+        <item>
+            <key> <string>_code</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+        <item>
+            <key> <string>_filepath</string> </key>
+            <value> <string>Script (Python):/nexedi/erp5_accounting/AccountingTransaction_closeByAccountingPeriod</string> </value>
+        </item>
+        <item>
+            <key> <string>_params</string> </key>
+            <value> <string>comment, closing_period_path, **kw</string> </value>
+        </item>
+        <item>
+            <key> <string>errors</string> </key>
+            <value>
+              <tuple/>
+            </value>
+        </item>
+        <item>
+            <key> <string>func_code</string> </key>
+            <value>
+              <object>
+                <klass>
+                  <global name="FuncCode" module="Shared.DC.Scripts.Signature"/>
+                </klass>
+                <tuple/>
+                <state>
+                  <dictionary>
+                    <item>
+                        <key> <string>co_argcount</string> </key>
+                        <value> <int>2</int> </value>
+                    </item>
+                    <item>
+                        <key> <string>co_varnames</string> </key>
+                        <value>
+                          <tuple>
+                            <string>comment</string>
+                            <string>closing_period_path</string>
+                            <string>kw</string>
+                            <string>Products.DCWorkflow.DCWorkflow</string>
+                            <string>ValidationFailed</string>
+                            <string>_getattr_</string>
+                            <string>context</string>
+                            <string>N_</string>
+                            <string>message</string>
+                            <string>closing_period</string>
+                            <string>unicode</string>
+                            <string>str</string>
+                          </tuple>
+                        </value>
+                    </item>
+                  </dictionary>
+                </state>
+              </object>
+            </value>
+        </item>
+        <item>
+            <key> <string>func_defaults</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+        <item>
+            <key> <string>id</string> </key>
+            <value> <string>AccountingTransaction_closeByAccountingPeriod</string> </value>
+        </item>
+        <item>
+            <key> <string>warnings</string> </key>
+            <value>
+              <tuple/>
+            </value>
+        </item>
+      </dictionary>
+    </pickle>
+  </record>
+</ZopeData>
diff --git a/bt5/erp5_accounting/WorkflowTemplateItem/portal_workflow/accounting_period_workflow/scripts/AccountingPeriod_DeliverTransactions.xml b/bt5/erp5_accounting/WorkflowTemplateItem/portal_workflow/accounting_period_workflow/scripts/AccountingPeriod_DeliverTransactions.xml
index a70426b5a9de88a893a84475c0650a246be2539b..5444a56de2f99ed2fa7b1c6f3473a8e8ad0d189a 100755
--- a/bt5/erp5_accounting/WorkflowTemplateItem/portal_workflow/accounting_period_workflow/scripts/AccountingPeriod_DeliverTransactions.xml
+++ b/bt5/erp5_accounting/WorkflowTemplateItem/portal_workflow/accounting_period_workflow/scripts/AccountingPeriod_DeliverTransactions.xml
@@ -76,18 +76,16 @@ N_ = portal.Base_translateString\n
 accounting_module = portal.accounting_module\n
 valid_states = [\'cancelled\', \'stopped\', \'delivered\']\n
 \n
-# validate all transactions states.\n
-container.AccountingPeriod_CheckTransactionsState(state_change)\n
-\n
 start_date = closing_period.getStartDate()\n
 stop_date = closing_period.getStopDate()\n
 \n
 search_params = { \'delivery.start_date\' : \'>= %s\' % start_date,\n
-                  \'delivery.stop_date\'  : \'<= %s\' % stop_date,\n
-                  \'simulation_state\' : \'stopped\' }\n
+                                \'delivery.stop_date\'  : \'<= %s\' % stop_date,\n
+                                \'simulation_state\' : \'stopped\' }\n
 transaction_list = accounting_module.searchFolder( **search_params )\n
 \n
-#raise \'\\n\'.join([transaction.path for transaction in transaction_list])\n
+comment=N_("Closing period ${period_title}",\n
+                    mapping={\'period_title\': closing_period.getTitle()})\n
 \n
 section_uid = closing_period.getParentValue().getUid()\n
 for transaction in transaction_list :\n
@@ -95,27 +93,13 @@ for transaction in transaction_list :\n
   # FIXME: this approach is not compatible with categories as sections.\n
   if transaction.getSourceSectionUid() == section_uid or \\\n
              transaction.getDestinationSectionUid() == section_uid :\n
-    if transaction.getSimulationState() == \'stopped\' :\n
-      # this action is made in the \'before_script\', even if this is \n
-      # related to the workflow logic, because we want the user to be\n
-      # notified of failures\n
-      \n
-      # FIXME: this way is not compatible with 100.000 transactions and should\n
-      # probably be activated.\n
-      portal.portal_workflow.doActionFor( transaction, \'deliver_action\',\n
-              wf_id="accounting_workflow",\n
-              comment=N_("Closing period ${period_title}",\n
-                    mapping={\'period_title\': closing_period.getTitle()}),\n
-              skip_period_validation = 1  )\n
-      if transaction.getSimulationState() != \'delivered\' :\n
-        # FIXME: this is not transactional\n
-        raise ValidationFailed, N_(\n
-            "Unable to change state for ${transaction_path}, "+\n
-            "check this transaction history",\n
-            mapping = {\'transaction_path\' : transaction.getPath()})\n
-    else :\n
-      transaction.log(\'AccountingPeriod_DeliverTransaction\',\n
-                      \'deliver %s\' % transaction.getPath())\n
+    transaction.activate().AccountingTransaction_closeByAccountingPeriod(\n
+               comment = comment, closing_period_path = closing_period.getPath() )\n
+\n
+# if a transaction validation fails, it puts the Closing Period object back to confirmed state\n
+closing_period.activate( \n
+         after_method_id = [\'AccountingTransaction_closeByAccountingPeriod\']\n
+    ).deliver()\n
 
 
 ]]></string> </value>
@@ -173,12 +157,12 @@ for transaction in transaction_list :\n
                             <string>N_</string>
                             <string>accounting_module</string>
                             <string>valid_states</string>
-                            <string>container</string>
                             <string>start_date</string>
                             <string>stop_date</string>
                             <string>search_params</string>
                             <string>_apply_</string>
                             <string>transaction_list</string>
+                            <string>comment</string>
                             <string>section_uid</string>
                             <string>_getiter_</string>
                             <string>transaction</string>
diff --git a/bt5/erp5_accounting/WorkflowTemplateItem/portal_workflow/accounting_period_workflow/states/closing.xml b/bt5/erp5_accounting/WorkflowTemplateItem/portal_workflow/accounting_period_workflow/states/closing.xml
new file mode 100755
index 0000000000000000000000000000000000000000..68f98f03079f208e0d6870c733dc674c618013c9
--- /dev/null
+++ b/bt5/erp5_accounting/WorkflowTemplateItem/portal_workflow/accounting_period_workflow/states/closing.xml
@@ -0,0 +1,51 @@
+<?xml version="1.0"?>
+<ZopeData>
+  <record id="1" aka="AAAAAAAAAAE=">
+    <pickle>
+      <tuple>
+        <tuple>
+          <string>Products.DCWorkflow.States</string>
+          <string>StateDefinition</string>
+        </tuple>
+        <none/>
+      </tuple>
+    </pickle>
+    <pickle>
+      <dictionary>
+        <item>
+            <key> <string>__ac_local_roles__</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+        <item>
+            <key> <string>description</string> </key>
+            <value> <string>Closing is the state used when the activity of delivering transaction happens.</string> </value>
+        </item>
+        <item>
+            <key> <string>id</string> </key>
+            <value> <string>closing</string> </value>
+        </item>
+        <item>
+            <key> <string>title</string> </key>
+            <value> <string></string> </value>
+        </item>
+        <item>
+            <key> <string>transitions</string> </key>
+            <value>
+              <tuple>
+                <string>deliver</string>
+                <string>fail_closing</string>
+              </tuple>
+            </value>
+        </item>
+        <item>
+            <key> <string>type_list</string> </key>
+            <value>
+              <tuple/>
+            </value>
+        </item>
+      </dictionary>
+    </pickle>
+  </record>
+</ZopeData>
diff --git a/bt5/erp5_accounting/WorkflowTemplateItem/portal_workflow/accounting_period_workflow/states/confirmed.xml b/bt5/erp5_accounting/WorkflowTemplateItem/portal_workflow/accounting_period_workflow/states/confirmed.xml
index a612c3b1c934c0548aadc2ba44a984412a996011..39d8f0b6563cb96585378b5be2c4c70f838369ae 100755
--- a/bt5/erp5_accounting/WorkflowTemplateItem/portal_workflow/accounting_period_workflow/states/confirmed.xml
+++ b/bt5/erp5_accounting/WorkflowTemplateItem/portal_workflow/accounting_period_workflow/states/confirmed.xml
@@ -40,8 +40,8 @@
             <key> <string>transitions</string> </key>
             <value>
               <tuple>
-                <string>deliver</string>
-                <string>deliver_action</string>
+                <string>close</string>
+                <string>close_action</string>
                 <string>plan</string>
                 <string>reopen_action</string>
               </tuple>
diff --git a/bt5/erp5_accounting/WorkflowTemplateItem/portal_workflow/accounting_period_workflow/transitions/close.xml b/bt5/erp5_accounting/WorkflowTemplateItem/portal_workflow/accounting_period_workflow/transitions/close.xml
new file mode 100755
index 0000000000000000000000000000000000000000..bf8d257ad882e17de2ef05979891020ad3a056d9
--- /dev/null
+++ b/bt5/erp5_accounting/WorkflowTemplateItem/portal_workflow/accounting_period_workflow/transitions/close.xml
@@ -0,0 +1,70 @@
+<?xml version="1.0"?>
+<ZopeData>
+  <record id="1" aka="AAAAAAAAAAE=">
+    <pickle>
+      <tuple>
+        <tuple>
+          <string>Products.DCWorkflow.Transitions</string>
+          <string>TransitionDefinition</string>
+        </tuple>
+        <none/>
+      </tuple>
+    </pickle>
+    <pickle>
+      <dictionary>
+        <item>
+            <key> <string>__ac_local_roles__</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+        <item>
+            <key> <string>actbox_category</string> </key>
+            <value> <string>workflow</string> </value>
+        </item>
+        <item>
+            <key> <string>actbox_name</string> </key>
+            <value> <string></string> </value>
+        </item>
+        <item>
+            <key> <string>actbox_url</string> </key>
+            <value> <string></string> </value>
+        </item>
+        <item>
+            <key> <string>after_script_name</string> </key>
+            <value> <string>AccountingPeriod_DeliverTransactions</string> </value>
+        </item>
+        <item>
+            <key> <string>description</string> </key>
+            <value> <string></string> </value>
+        </item>
+        <item>
+            <key> <string>guard</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+        <item>
+            <key> <string>id</string> </key>
+            <value> <string>close</string> </value>
+        </item>
+        <item>
+            <key> <string>new_state_id</string> </key>
+            <value> <string>closing</string> </value>
+        </item>
+        <item>
+            <key> <string>script_name</string> </key>
+            <value> <string></string> </value>
+        </item>
+        <item>
+            <key> <string>title</string> </key>
+            <value> <string></string> </value>
+        </item>
+        <item>
+            <key> <string>trigger_type</string> </key>
+            <value> <int>2</int> </value>
+        </item>
+      </dictionary>
+    </pickle>
+  </record>
+</ZopeData>
diff --git a/bt5/erp5_accounting/WorkflowTemplateItem/portal_workflow/accounting_period_workflow/transitions/deliver_action.xml b/bt5/erp5_accounting/WorkflowTemplateItem/portal_workflow/accounting_period_workflow/transitions/close_action.xml
similarity index 85%
rename from bt5/erp5_accounting/WorkflowTemplateItem/portal_workflow/accounting_period_workflow/transitions/deliver_action.xml
rename to bt5/erp5_accounting/WorkflowTemplateItem/portal_workflow/accounting_period_workflow/transitions/close_action.xml
index cda30d220b15fe84a5e1266ce286a03676fed7fc..66f1d121ed4ec2f5e3131242a6548e644e64fea3 100755
--- a/bt5/erp5_accounting/WorkflowTemplateItem/portal_workflow/accounting_period_workflow/transitions/deliver_action.xml
+++ b/bt5/erp5_accounting/WorkflowTemplateItem/portal_workflow/accounting_period_workflow/transitions/close_action.xml
@@ -28,15 +28,15 @@
         </item>
         <item>
             <key> <string>actbox_url</string> </key>
-            <value> <string>%(content_url)s/BaseWorkflow_viewWorkflowActionDialog?workflow_action=deliver_action</string> </value>
+            <value> <string>%(content_url)s/BaseWorkflow_viewWorkflowActionDialog?workflow_action=close_action</string> </value>
         </item>
         <item>
             <key> <string>after_script_name</string> </key>
-            <value> <string>deliver</string> </value>
+            <value> <string>close</string> </value>
         </item>
         <item>
             <key> <string>description</string> </key>
-            <value> <string></string> </value>
+            <value> <string>Closing accounting period is made in an activity. if it fails, the Accounting Period object remains in confirmed state, otherwise it goes to delivered state, depending on the result of passing workflow transitions.</string> </value>
         </item>
         <item>
             <key> <string>guard</string> </key>
@@ -46,7 +46,7 @@
         </item>
         <item>
             <key> <string>id</string> </key>
-            <value> <string>deliver_action</string> </value>
+            <value> <string>close_action</string> </value>
         </item>
         <item>
             <key> <string>new_state_id</string> </key>
@@ -54,7 +54,7 @@
         </item>
         <item>
             <key> <string>script_name</string> </key>
-            <value> <string>AccountingPeriod_DeliverTransactions</string> </value>
+            <value> <string></string> </value>
         </item>
         <item>
             <key> <string>title</string> </key>
diff --git a/bt5/erp5_accounting/WorkflowTemplateItem/portal_workflow/accounting_period_workflow/transitions/fail_closing.xml b/bt5/erp5_accounting/WorkflowTemplateItem/portal_workflow/accounting_period_workflow/transitions/fail_closing.xml
new file mode 100755
index 0000000000000000000000000000000000000000..96eda90e693bca22f183dcbafb7c2bf871124745
--- /dev/null
+++ b/bt5/erp5_accounting/WorkflowTemplateItem/portal_workflow/accounting_period_workflow/transitions/fail_closing.xml
@@ -0,0 +1,70 @@
+<?xml version="1.0"?>
+<ZopeData>
+  <record id="1" aka="AAAAAAAAAAE=">
+    <pickle>
+      <tuple>
+        <tuple>
+          <string>Products.DCWorkflow.Transitions</string>
+          <string>TransitionDefinition</string>
+        </tuple>
+        <none/>
+      </tuple>
+    </pickle>
+    <pickle>
+      <dictionary>
+        <item>
+            <key> <string>__ac_local_roles__</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+        <item>
+            <key> <string>actbox_category</string> </key>
+            <value> <string>workflow</string> </value>
+        </item>
+        <item>
+            <key> <string>actbox_name</string> </key>
+            <value> <string></string> </value>
+        </item>
+        <item>
+            <key> <string>actbox_url</string> </key>
+            <value> <string></string> </value>
+        </item>
+        <item>
+            <key> <string>after_script_name</string> </key>
+            <value> <string></string> </value>
+        </item>
+        <item>
+            <key> <string>description</string> </key>
+            <value> <string></string> </value>
+        </item>
+        <item>
+            <key> <string>guard</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+        <item>
+            <key> <string>id</string> </key>
+            <value> <string>fail_closing</string> </value>
+        </item>
+        <item>
+            <key> <string>new_state_id</string> </key>
+            <value> <string>confirmed</string> </value>
+        </item>
+        <item>
+            <key> <string>script_name</string> </key>
+            <value> <string></string> </value>
+        </item>
+        <item>
+            <key> <string>title</string> </key>
+            <value> <string></string> </value>
+        </item>
+        <item>
+            <key> <string>trigger_type</string> </key>
+            <value> <int>2</int> </value>
+        </item>
+      </dictionary>
+    </pickle>
+  </record>
+</ZopeData>