Implement income statement report

src/components/DynamicReportComponent.vue

@@ -0,0 +1,47 @@
+<!--
+	DrCr: Web-based double-entry bookkeeping framework
+	Copyright (C) 2022–2024  Lee Yingtong Li (RunasSudo)
+	
+	This program is free software: you can redistribute it and/or modify
+	it under the terms of the GNU Affero General Public License as published by
+	the Free Software Foundation, either version 3 of the License, or
+	(at your option) any later version.
+	
+	This program 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 Affero General Public License for more details.
+	
+	You should have received a copy of the GNU Affero General Public License
+	along with this program.  If not, see <https://www.gnu.org/licenses/>.
+-->
+
+<template>
+	<template v-if="report !== null">
+		<h1 class="page-heading">
+			{{ report.title }}
+		</h1>
+		
+		<table class="min-w-full">
+			<thead>
+				<tr class="border-b border-gray-300">
+					<th></th>
+					<th class="py-0.5 pl-1 text-gray-900 font-semibold text-end">{{ db.metadata.reporting_commodity }}&nbsp;</th>
+				</tr>
+			</thead>
+			<tbody>
+				<DynamicReportEntry :entry="entry" v-for="entry of report.entries" />
+			</tbody>
+		</table>
+	</template>
+</template>
+
+<script setup lang="ts">
+	import { defineProps } from 'vue';
+	
+	import { db } from '../db.ts';
+	import { DynamicReport } from '../reports/base.ts';
+	import DynamicReportEntry from './DynamicReportEntry.vue';
+	
+	const { report } = defineProps<{ report: DynamicReport | null }>();
+</script>

src/components/DynamicReportEntry.vue

@@ -0,0 +1,49 @@
+<!--
+	DrCr: Web-based double-entry bookkeeping framework
+	Copyright (C) 2022–2024  Lee Yingtong Li (RunasSudo)
+	
+	This program is free software: you can redistribute it and/or modify
+	it under the terms of the GNU Affero General Public License as published by
+	the Free Software Foundation, either version 3 of the License, or
+	(at your option) any later version.
+	
+	This program 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 Affero General Public License for more details.
+	
+	You should have received a copy of the GNU Affero General Public License
+	along with this program.  If not, see <https://www.gnu.org/licenses/>.
+-->
+
+<template>
+	<template v-if="entry instanceof Entry">
+		<!-- NB: Subtotal and Calculated are subclasses of Entry -->
+		<tr :class="entry.bordered ? 'border-y border-gray-300' : null">
+			<component :is="entry.heading ? 'th' : 'td'" class="py-0.5 pr-1 text-gray-900 text-start" :class="{ 'font-semibold': entry.heading }">
+				<a :href="entry.link" class="hover:text-blue-700 hover:underline" v-if="entry.link !== null">{{ entry.text }}</a>
+				<template v-if="entry.link === null">{{ entry.text }}</template>
+			</component>
+			<component :is="entry.heading ? 'th' : 'td'" class="py-0.5 pl-1 text-gray-900 text-end" :class="{ 'font-semibold': entry.heading }" v-html="ppBracketed(entry.quantity, entry.link ?? undefined)" />
+		</tr>
+	</template>
+	<template v-if="entry instanceof Section">
+		<tr v-if="entry.title !== null">
+			<th class="py-0.5 pr-1 text-gray-900 font-semibold text-start">{{ entry.title }}</th>
+			<th></th>
+		</tr>
+		<DynamicReportEntry :entry="child" v-for="child of entry.entries" />
+	</template>
+	<template v-if="entry instanceof Spacer">
+		<tr><td colspan="2" class="py-0.5">&nbsp;</td></tr>
+	</template>
+</template>
+
+<script setup lang="ts">
+	import { defineProps } from 'vue';
+	
+	import { ppBracketed } from '../display.ts';
+	import { DynamicReportNode, Entry, Section, Spacer } from '../reports/base.ts';
+	
+	const { entry } = defineProps<{ entry: DynamicReportNode }>();
+</script>

src/db.ts

@@ -180,6 +180,18 @@ export function joinedToTransactions(joinedTransactionPostings: JoinedTransactio
 	return transactions;
 }
 
+export async function getAccountsForKind(session: ExtendedDatabase, kind: string): Promise<string[]> {
+	const rawAccountsForKind: {account: string}[] = await session.select(
+		`SELECT account
+		FROM account_configurations
+		WHERE kind = $1
+		ORDER BY account`,
+		[kind]
+	);
+	const accountsForKind = rawAccountsForKind.map((a) => a.account);
+	return accountsForKind;
+}
+
 export function serialiseAmount(quantity: number, commodity: string): string {
 	// Pretty print the amount for an editable input
 	if (quantity < 0) {

src/display.ts

@@ -39,3 +39,22 @@ export function ppWithCommodity(quantity: number, commodity: string): string {
 		return pp(quantity) + ' ' + commodity;
 	}
 }
+
+export function ppBracketed(quantity: number, link?: string): string {
+	// Pretty print the quantity with brackets for negative numbers
+	let text, space;
+	if (quantity >= 0) {
+		text = pp(quantity);
+		space = ' ';
+	} else {
+		text = '(' + pp(-quantity) + ')';
+		space = '';
+	}
+	
+	if (link) {
+		// Put the space outside of the hyperlink so it is not underlined
+		return '<a href="' + encodeURIComponent(link) + '">' + text + '</a>' + space;
+	} else {
+		return text + space;
+	}
+}

src/main.ts

@@ -35,6 +35,7 @@ async function initApp() {
 		{ path: '/balance-assertions/new', name: 'balance-assertions-new', component: () => import('./pages/NewBalanceAssertionView.vue') },
 		{ path: '/chart-of-accounts', name: 'chart-of-accounts', component: () => import('./pages/ChartOfAccountsView.vue') },
 		{ path: '/general-ledger', name: 'general-ledger', component: () => import('./pages/GeneralLedgerView.vue') },
+		{ path: '/income-statement', name: 'income-statement', component: () => import('./reports/IncomeStatementReport.vue') },
 		{ path: '/journal', name: 'journal', component: () => import('./pages/JournalView.vue') },
 		{ path: '/journal/edit/:id', name: 'journal-edit-transaction', component: () => import('./pages/EditTransactionView.vue') },
 		{ path: '/journal/new', name: 'journal-new-transaction', component: () => import('./pages/NewTransactionView.vue') },

src/pages/GeneralLedgerView.vue

@@ -83,7 +83,7 @@
 		const reportingWorkflow = new ReportingWorkflow();
 		await reportingWorkflow.generate(session);
 		
-		transactions.value = reportingWorkflow.getTransactionsAtStage(ReportingStage.OrdinaryAPITransactions);
+		transactions.value = reportingWorkflow.getTransactionsAtStage(ReportingStage.FINAL_STAGE);
 		
 		// Display transactions in reverse chronological order
 		// We must sort here because they are returned by reportingWorkflow in order of ReportingStage

src/pages/HomeView.vue

@@ -34,7 +34,7 @@
 				<li><RouterLink :to="{ name: 'general-ledger' }" class="text-gray-900 hover:text-blue-700 hover:underline">General ledger</RouterLink></li>
 				<li><RouterLink :to="{ name: 'trial-balance' }" class="text-gray-900 hover:text-blue-700 hover:underline">Trial balance</RouterLink></li>
 				<!--<li><a href="#" class="text-gray-900 hover:text-blue-700 hover:underline">Balance sheet</a></li>-->
-				<!--<li><a href="#" class="text-gray-900 hover:text-blue-700 hover:underline">Income statement</a></li>-->
+				<li><RouterLink :to="{ name: 'income-statement' }" class="text-gray-900 hover:text-blue-700 hover:underline">Income statement</RouterLink></li>
 			</ul>
 		</div>
 		<div class="pl-4">

src/pages/TransactionsView.vue

@@ -58,14 +58,20 @@
 		const reportingWorkflow = new ReportingWorkflow();
 		await reportingWorkflow.generate(session);  // This also ensures running balances are up to date
 		
-		const transactionsRaw = reportingWorkflow.getTransactionsAtStage(ReportingStage.OrdinaryAPITransactions);
+		const transactionsRaw = reportingWorkflow.getTransactionsAtStage(ReportingStage.FINAL_STAGE);
 		
 		// Filter only transactions affecting this account
-		transactions.value = transactionsRaw.filter((t) => t.postings.some((p) => p.account === route.params.account));
+		const filteredTransactions = transactionsRaw.filter((t) => t.postings.some((p) => p.account === route.params.account));
 		
-		// Display transactions in reverse chronological order
+		// In order to correctly sort API transactions, we need to remember their indexes
+		const filteredTxnsWithIndexes = filteredTransactions.map((t, index) => [t, index] as [Transaction, number]);
+		
+		// Sort transactions in reverse chronological order
 		// We must sort here because they are returned by reportingWorkflow in order of ReportingStage
-		transactions.value.sort((a, b) => (b.dt.localeCompare(a.dt)) || ((b.id ?? 0) - (a.id ?? 0)));
+		// Use Number.MAX_SAFE_INTEGER as ID for API transactions
+		filteredTxnsWithIndexes.sort(([t1, i1], [t2, i2]) => (t2.dt.localeCompare(t1.dt)) || ((t2.id ?? Number.MAX_SAFE_INTEGER) - (t1.id ?? Number.MAX_SAFE_INTEGER) || (i2 - i1)));
+		
+		transactions.value = filteredTxnsWithIndexes.map(([t, _idx]) => t);
 	}
 	load();
 </script>

src/pages/TrialBalanceView.vue

@@ -53,7 +53,8 @@
 	
 	import { db } from '../db.ts';
 	import { pp } from '../display.ts';
-	import { ReportingStage, ReportingWorkflow, TrialBalanceReport } from '../reporting.ts';
+	import { ReportingStage, ReportingWorkflow } from '../reporting.ts';
+	import TrialBalanceReport from '../reports/TrialBalanceReport.ts';
 	
 	const report = ref(null as TrialBalanceReport | null);
 	
@@ -72,7 +73,7 @@
 		const reportingWorkflow = new ReportingWorkflow();
 		await reportingWorkflow.generate(session);
 		
-		report.value = reportingWorkflow.getReportAtStage(ReportingStage.OrdinaryAPITransactions, TrialBalanceReport) as TrialBalanceReport;
+		report.value = reportingWorkflow.getReportAtStage(ReportingStage.FINAL_STAGE, TrialBalanceReport) as TrialBalanceReport;
 	}
 	load();
 </script>

src/reporting.ts

@@ -16,21 +16,44 @@
 	along with this program.  If not, see <https://www.gnu.org/licenses/>.
 */
 
+import dayjs from 'dayjs';
+
 import { asCost } from './amounts.ts';
-import { JoinedTransactionPosting, StatementLine, Transaction, joinedToTransactions, totalBalances, totalBalancesAtDate } from './db.ts';
+import { DT_FORMAT, JoinedTransactionPosting, StatementLine, Transaction, db, getAccountsForKind, joinedToTransactions, totalBalances, totalBalancesAtDate } from './db.ts';
 import { ExtendedDatabase } from './dbutil.ts';
 
+import { DrcrReport } from './reports/base.ts';
+import TrialBalanceReport from './reports/TrialBalanceReport.ts';
+import { IncomeStatementReport } from './reports/IncomeStatementReport.vue';
+
 export enum ReportingStage {
 	// Load transactions from database
 	TransactionsFromDatabase = 100,
 	
 	// Load unreconciled statement lines and other ordinary API transactions
 	OrdinaryAPITransactions = 200,
+	
+	// Recognise accumulated surplus as equity
+	AccumulatedSurplusToEquity = 300,
+	
+	// Interim income statement considering only DB and ordinary API transactions
+	InterimIncomeStatement = 400,
+	
+	// Income tax estimation
+	//Tax = 500,
+	
+	// Final income statement
+	//IncomeStatement = 600,
+	
+	// Final balance sheet
+	//BalanceSheet = 700,
+	
+	FINAL_STAGE = InterimIncomeStatement
 }
 
 export class ReportingWorkflow {
 	transactionsForStage: Map<ReportingStage, Transaction[]> = new Map();
-	reportsForStage: Map<ReportingStage, Report[]> = new Map();
+	reportsForStage: Map<ReportingStage, DrcrReport[]> = new Map();
 	
 	async generate(session: ExtendedDatabase, dt?: string) {
 		// ------------------------
@@ -123,9 +146,71 @@ export class ReportingWorkflow {
 			balances = applyTransactionsToBalances(balances, transactions);
 			this.reportsForStage.set(ReportingStage.OrdinaryAPITransactions, [new TrialBalanceReport(balances)]);
 		}
+		
+		// --------------------------
+		// AccumulatedSurplusToEquity
+		
+		{
+			// Compute balances at end of last financial year
+			const last_eofy_date = dayjs(db.metadata.eofy_date).subtract(1, 'year');
+			const balancesLastEofy = await totalBalancesAtDate(session, last_eofy_date.format('YYYY-MM-DD'));
+			
+			// Get income and expense accounts
+			const incomeAccounts = await getAccountsForKind(session, 'drcr.income');
+			const expenseAccounts = await getAccountsForKind(session, 'drcr.expense');
+			const pandlAccounts = [...incomeAccounts, ...expenseAccounts];
+			pandlAccounts.sort();
+			
+			// Prepare transactions
+			const transactions = [];
+			for (const account of pandlAccounts) {
+				if (balancesLastEofy.has(account)) {
+					const balanceLastEofy = balancesLastEofy.get(account)!;
+					if (balanceLastEofy === 0) {
+						continue;
+					}
+					
+					transactions.push(new Transaction(
+						null,
+						last_eofy_date.format(DT_FORMAT),
+						'Accumulated surplus/deficit',
+						[
+							{
+								id: null,
+								description: null,
+								account: account,
+								quantity: -balanceLastEofy,
+								commodity: db.metadata.reporting_commodity
+							},
+							{
+								id: null,
+								description: null,
+								account: 'Accumulated surplus (deficit)',
+								quantity: balanceLastEofy,
+								commodity: db.metadata.reporting_commodity
+							},
+						]
+					));
+				}
+			}
+			this.transactionsForStage.set(ReportingStage.AccumulatedSurplusToEquity, transactions);
+			
+			// Recompute balances
+			balances = applyTransactionsToBalances(balances, transactions);
+			this.reportsForStage.set(ReportingStage.AccumulatedSurplusToEquity, [new TrialBalanceReport(balances)]);
+		}
+		
+		// ---------------
+		// InterimIncomeStatement
+		
+		{
+			const incomeStatementReport = new IncomeStatementReport();
+			await incomeStatementReport.generate(balances);
+			this.reportsForStage.set(ReportingStage.InterimIncomeStatement, [incomeStatementReport, new TrialBalanceReport(balances)]);
+		}
 	}
 	
-	getReportAtStage(stage: ReportingStage, reportType: any): Report {
+	getReportAtStage(stage: ReportingStage, reportType: any): DrcrReport {
 		// TODO: This function needs generics
 		const reportsForTheStage = this.reportsForStage.get(stage);
 		if (!reportsForTheStage) {
@@ -151,15 +236,6 @@ export class ReportingWorkflow {
 	}
 }
 
-interface Report {
-}
-
-export class TrialBalanceReport implements Report {
-	constructor(
-		public balances: Map<string, number>
-	) {}
-}
-
 function applyTransactionsToBalances(balances: Map<string, number>, transactions: Transaction[]): Map<string, number> {
 	// Initialise new balances
 	const newBalances: Map<string, number> = new Map([...balances.entries()]);

src/reports/IncomeStatementReport.vue

@@ -0,0 +1,81 @@
+<!--
+	DrCr: Web-based double-entry bookkeeping framework
+	Copyright (C) 2022–2024  Lee Yingtong Li (RunasSudo)
+	
+	This program is free software: you can redistribute it and/or modify
+	it under the terms of the GNU Affero General Public License as published by
+	the Free Software Foundation, either version 3 of the License, or
+	(at your option) any later version.
+	
+	This program 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 Affero General Public License for more details.
+	
+	You should have received a copy of the GNU Affero General Public License
+	along with this program.  If not, see <https://www.gnu.org/licenses/>.
+-->
+
+<script lang="ts">
+	export class IncomeStatementReport extends DynamicReport {
+		constructor() {
+			super('Income statement');
+		}
+		
+		async generate(balances: Map<string, number>) {
+			const report = this;
+			this.entries = [
+				new Section(
+					'Income',
+					[
+						...await DynamicReport.entriesForKind(balances, 'drcr.income', true),
+						new Subtotal('Total income', 'total_income', true /* visible */, true /* bordered */)
+					]
+				),
+				new Spacer(),
+				new Section(
+					'Expenses',
+					[
+						...await DynamicReport.entriesForKind(balances, 'drcr.expense'),
+						new Subtotal('Total expenses', 'total_expenses', true /* visible */, true /* bordered */)
+					]
+				),
+				new Spacer(),
+				new Computed(
+					'Net surplus (deficit)',
+					() => (report.byId('total_income') as Subtotal).quantity - (report.byId('total_expenses') as Subtotal).quantity,
+					'net_surplus',
+					true /* visible */, false /* autoHide */, null /* link */, true /* heading */, true /* bordered */
+				)
+			];
+			
+			this.calculate();
+		}
+	}
+</script>
+
+<!-- Report display -->
+
+<template>
+	<DynamicReportComponent :report="report" />
+</template>
+
+<script setup lang="ts">
+	import { ref } from 'vue';
+	
+	import { Computed, DynamicReport, Section, Spacer, Subtotal } from './base.ts';
+	import { db } from '../db.ts';
+	import DynamicReportComponent from '../components/DynamicReportComponent.vue';
+	import { ReportingStage, ReportingWorkflow } from '../reporting.ts';
+	
+	const report = ref(null as IncomeStatementReport | null);
+	
+	async function load() {
+		const session = await db.load();
+		const reportingWorkflow = new ReportingWorkflow();
+		await reportingWorkflow.generate(session);
+		
+		report.value = reportingWorkflow.getReportAtStage(ReportingStage.InterimIncomeStatement, IncomeStatementReport) as IncomeStatementReport;
+	}
+	load();
+</script>

src/reports/TrialBalanceReport.ts

@@ -0,0 +1,25 @@
+/*
+	DrCr: Web-based double-entry bookkeeping framework
+	Copyright (C) 2022–2024  Lee Yingtong Li (RunasSudo)
+	
+	This program is free software: you can redistribute it and/or modify
+	it under the terms of the GNU Affero General Public License as published by
+	the Free Software Foundation, either version 3 of the License, or
+	(at your option) any later version.
+	
+	This program 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 Affero General Public License for more details.
+	
+	You should have received a copy of the GNU Affero General Public License
+	along with this program.  If not, see <https://www.gnu.org/licenses/>.
+*/
+
+import { DrcrReport } from './base.ts';
+
+export default class TrialBalanceReport implements DrcrReport {
+	constructor(
+		public balances: Map<string, number>
+	) {}
+}

src/reports/base.ts

@@ -0,0 +1,179 @@
+/*
+	DrCr: Web-based double-entry bookkeeping framework
+	Copyright (C) 2022–2024  Lee Yingtong Li (RunasSudo)
+	
+	This program is free software: you can redistribute it and/or modify
+	it under the terms of the GNU Affero General Public License as published by
+	the Free Software Foundation, either version 3 of the License, or
+	(at your option) any later version.
+	
+	This program 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 Affero General Public License for more details.
+	
+	You should have received a copy of the GNU Affero General Public License
+	along with this program.  If not, see <https://www.gnu.org/licenses/>.
+*/
+
+import { db, getAccountsForKind } from '../db.ts';
+
+export interface DrcrReport {
+}
+
+export interface DynamicReportNode {
+	id: string | null;
+	calculate(parent: DynamicReport | DynamicReportNode): void;
+}
+
+export class DynamicReport implements DrcrReport {
+	constructor(
+		public title: string,
+		public entries: DynamicReportNode[] = [],
+	) {}
+	
+	byId(id: string): DynamicReportNode | null {
+		// Get the DynamicReportNode with the given ID
+		for (const entry of this.entries) {
+			if (entry.id === id) {
+				return entry;
+			}
+			if (entry instanceof Section) {
+				const result = entry.byId(id);
+				if (result) {
+					return result;
+				}
+			}
+		}
+		return null;
+	}
+	
+	calculate() {
+		// Compute all subtotals
+		for (const entry of this.entries) {
+			entry.calculate(this);
+		}
+	}
+	
+	static async entriesForKind(balances: Map<string, number>, kind: string, negate = false) {
+		// Get accounts associated with this kind
+		const accountsForKind = await getAccountsForKind(await db.load(), kind);
+		
+		// Return one entry for each such account
+		const entries = [];
+		for (const account of accountsForKind) {
+			if (balances.has(account)) {
+				const quantity = balances.get(account)!;
+				if (quantity === 0) {
+					continue;
+				}
+				
+				entries.push(new Entry(
+					account,
+					negate ? -quantity : quantity,
+				));
+			}
+		}
+		
+		return entries;
+	}
+}
+
+export class Entry implements DynamicReportNode {
+	constructor(
+		public text: string,
+		public quantity: number,
+		public id: string | null = null,
+		public visible = true,
+		public autoHide = false,
+		public link: string | null = null,
+		public heading = false,
+		public bordered = false,
+	) {}
+	
+	calculate(_parent: DynamicReport | DynamicReportNode) {}
+}
+
+export class Computed extends Entry {
+	constructor(
+		public text: string,
+		public calc: Function,
+		public id: string | null = null,
+		public visible = true,
+		public autoHide = false,
+		public link: string | null = null,
+		public heading = false,
+		public bordered = false,
+	) {
+		super(text, null!, id, visible, autoHide, link, heading, bordered);
+	}
+	
+	calculate(_parent: DynamicReport | DynamicReportNode) {
+		// Calculate the value of this entry
+		this.quantity = this.calc();
+	}
+}
+
+export class Section implements DynamicReportNode {
+	constructor(
+		public title: string | null,
+		public entries: DynamicReportNode[] = [],
+		public id: string | null = null,
+		public visible = true,
+		public autoHide = false,
+	) {}
+	
+	calculate(_parent: DynamicReport | DynamicReportNode) {
+		for (const entry of this.entries) {
+			entry.calculate(this);
+		}
+	}
+	
+	byId(id: string): DynamicReportNode | null {
+		// Get the DynamicReportNode with the given ID
+		for (const entry of this.entries) {
+			if (entry.id === id) {
+				return entry;
+			}
+			if (entry instanceof Section) {
+				const result = entry.byId(id);
+				if (result) {
+					return result;
+				}
+			}
+		}
+		return null;
+	}
+}
+
+export class Spacer implements DynamicReportNode {
+	id = null;
+	
+	calculate(_parent: DynamicReport | DynamicReportNode) {}
+}
+
+export class Subtotal extends Entry {
+	constructor(
+		public text: string,
+		public id: string | null = null,
+		public visible = true,
+		public bordered = false,
+		public floor = 0,
+	) {
+		super(text, null!, id, visible, false /* autoHide */, null /* link */, true /* heading */, bordered);
+	}
+	
+	calculate(parent: DynamicReport | DynamicReportNode) {
+		// Calculate total amount
+		if (!(parent instanceof Section)) {
+			throw new Error('Attempt to calculate Subtotal not in Section');
+		}
+		
+		this.quantity = 0;
+		for (const entry of parent.entries) {
+			if (entry instanceof Entry) {
+				this.quantity += entry.quantity;
+			}
+		}
+	}
+}