244 lines
7.0 KiB
Python
244 lines
7.0 KiB
Python
# DrCr: Web-based double-entry bookkeeping framework
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# Copyright (C) 2022–2024 Lee Yingtong Li (RunasSudo)
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#
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# This program is free software: you can redistribute it and/or modify
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# it under the terms of the GNU Affero General Public License as published by
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# the Free Software Foundation, either version 3 of the License, or
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# (at your option) any later version.
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#
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# This program is distributed in the hope that it will be useful,
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# but WITHOUT ANY WARRANTY; without even the implied warranty of
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# MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE. See the
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# GNU Affero General Public License for more details.
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#
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# You should have received a copy of the GNU Affero General Public License
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# along with this program. If not, see <https://www.gnu.org/licenses/>.
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from flask import url_for
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from .models import AccountConfiguration, Amount, TrialBalancer, reporting_commodity
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from .webapp import all_transactions, eofy_date, sofy_date
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from datetime import datetime, timedelta
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class Report:
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def __init__(self, title=None, entries=None):
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self.title = title
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self.entries = entries or []
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def calculate(self):
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"""Calculate all subtotals, etc."""
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for entry in self.entries:
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entry.calculate(self)
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def by_id(self, id):
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# TODO: Make more efficient?
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for entry in self.entries:
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if entry.id == id:
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return entry
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if isinstance(entry, Section):
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result = entry.by_id(id)
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if result is not None:
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return result
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return None
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class Section:
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def __init__(self, title=None, entries=None, *, id=None, visible=True, auto_hide=False):
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self.title = title
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self.entries = entries or []
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self.id = id
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self.visible = visible
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self.auto_hide = auto_hide
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def calculate(self, parent):
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for entry in self.entries:
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entry.calculate(self)
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if self.auto_hide and self.visible:
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if not any(isinstance(e, Entry) and e.visible for e in self.entries):
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# Auto hide if no visible entries (other than Subtotal)
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self.visible = False
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# Hide next Spacer
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idx = parent.entries.index(self)
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if idx + 1 < len(parent.entries):
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if isinstance(parent.entries[idx + 1], Spacer):
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parent.entries[idx + 1].visible = False
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def by_id(self, id):
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# TODO: Make more efficient?
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for entry in self.entries:
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if entry.id == id:
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return entry
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if isinstance(entry, Section):
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result = entry.by_id(id)
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if result is not None:
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return result
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return None
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class Entry:
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def __init__(self, text=None, amount=None, *, id=None, visible=True, auto_hide=False, link=None, heading=False, bordered=False):
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self.text = text
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self.amount = amount
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self.id = id
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self.visible = visible
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self.auto_hide = auto_hide
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self.link = link
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self.heading = heading
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self.bordered = bordered
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def calculate(self, parent):
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pass
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class Subtotal:
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def __init__(self, text=None, *, id=None, visible=True, bordered=False, floor=0):
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self.text = text
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self.id = id
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self.visible = visible
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self.bordered = bordered
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self.floor = floor
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self.amount = None
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def calculate(self, parent):
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amount = sum(e.amount.quantity for e in parent.entries if isinstance(e, Entry))
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if self.floor:
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amount = (amount // self.floor) * self.floor
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self.amount = Amount(amount, reporting_commodity())
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class Calculated(Entry):
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def __init__(self, text=None, calc=None, **kwargs):
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super().__init__(text=text, **kwargs)
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self.calc = calc
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self.amount = None
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def calculate(self, parent):
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self.amount = self.calc(parent)
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if self.auto_hide and self.visible:
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if self.amount.quantity == 0:
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self.visible = False
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class Spacer:
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id = None
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def __init__(self, *, visible=True):
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self.visible = visible
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def calculate(self, parent):
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pass
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def validate_accounts(accounts, account_configurations):
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for account in accounts:
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n = sum(1 for c in account_configurations.get(account, []) if c in ('drcr.asset', 'drcr.liability', 'drcr.equity', 'drcr.income', 'drcr.expense'))
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if n != 1:
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raise Exception('Account "{}" mapped to {} account types (expected 1)'.format(account, n))
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def entries_for_kind(account_configurations, accounts, kind, neg=False, floor=0):
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entries = []
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for account_name, amount in accounts.items():
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if kind in account_configurations.get(account_name, []) and amount.quantity != 0:
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if neg:
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amount = -amount
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if floor:
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amount.quantity = (amount.quantity // floor) * floor
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entries.append(Entry(text=account_name, amount=amount, link=url_for('account_transactions', account=account_name)))
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return entries
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def balance_sheet_report():
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# Get trial balance
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balancer = TrialBalancer()
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balancer.apply_transactions(all_transactions())
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accounts = dict(sorted(balancer.accounts.items()))
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# Get account configurations
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account_configurations = AccountConfiguration.get_all_kinds()
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validate_accounts(accounts, account_configurations)
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day_before_sofy = sofy_date()
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day_before_sofy -= timedelta(days=1)
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report = Report(
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title='Balance sheet',
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entries=[
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Section(
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title='Assets',
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entries=entries_for_kind(account_configurations, accounts, 'drcr.asset') + [Subtotal('Total assets', bordered=True)]
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),
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Spacer(),
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Section(
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title='Liabilities',
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entries=entries_for_kind(account_configurations, accounts, 'drcr.liability', True) + [Subtotal('Total liabilities', bordered=True)]
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),
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Spacer(),
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Section(
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title='Equity',
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entries=entries_for_kind(account_configurations, accounts, 'drcr.equity', True) + [
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Calculated(
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'Current year surplus (deficit)',
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lambda _: income_statement_report().by_id('net_surplus').amount,
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link=url_for('income_statement')
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),
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Calculated(
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'Accumulated surplus (deficit)',
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lambda _: income_statement_report(start_date=datetime.min, end_date=day_before_sofy).by_id('net_surplus').amount
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),
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Subtotal('Total equity', bordered=True)
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]
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),
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]
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)
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report.calculate()
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return report
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def income_statement_report(start_date=None, end_date=None):
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if start_date is None:
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start_date = sofy_date()
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if end_date is None:
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end_date = eofy_date()
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# Get trial balance
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balancer = TrialBalancer()
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balancer.apply_transactions(all_transactions(start_date=start_date, end_date=end_date))
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accounts = dict(sorted(balancer.accounts.items()))
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# Get account configurations
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account_configurations = AccountConfiguration.get_all_kinds()
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validate_accounts(accounts, account_configurations)
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report = Report(
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title='Income statement',
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entries=[
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Section(
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title='Income',
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entries=entries_for_kind(account_configurations, accounts, 'drcr.income', True) + [Subtotal('Total income', id='total_income', bordered=True)]
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),
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Spacer(),
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Section(
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title='Expenses',
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entries=entries_for_kind(account_configurations, accounts, 'drcr.expense') + [Subtotal('Total expenses', id='total_expenses', bordered=True)]
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),
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Spacer(),
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Calculated(
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'Net surplus (deficit)',
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lambda r: r.by_id('total_income').amount - r.by_id('total_expenses').amount,
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id='net_surplus',
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heading=True,
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bordered=True
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)
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]
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)
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report.calculate()
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return report
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