Proper complete implementation of cash basis based on FIFO
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@ -45,7 +45,7 @@ def trial():
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# Get trial balance
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l = ledger.raw_transactions_at_date(date)
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if cash:
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l = accounting.cash_basis(l, report_currency)
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l = accounting.ledger_to_cash(l, report_currency)
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trial_balance = accounting.trial_balance(l, date, pstart)
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trial_balance = accounting.add_unrealized_gains(trial_balance, report_currency)
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@ -69,7 +69,7 @@ def trial():
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l = ledger.raw_transactions_at_date(date)
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if cash:
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l = accounting.cash_basis(l, report_currency)
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l = accounting.ledger_to_cash(l, report_currency)
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trial_balances = [accounting.add_unrealized_gains(accounting.trial_balance(l, d, p), report_currency) for d, p in zip(dates, pstarts)]
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# Delete accounts with always zero balances
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@ -93,7 +93,7 @@ def balance():
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report_currency = Currency(*config['report_currency'])
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l = ledger.raw_transactions_at_date(date)
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if cash:
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l = accounting.cash_basis(l, report_currency)
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l = accounting.ledger_to_cash(l, report_currency)
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balance_sheets = [accounting.balance_sheet(accounting.add_unrealized_gains(accounting.trial_balance(l, d, p), report_currency)) for d, p in zip(dates, pstarts)]
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# Delete accounts with always zero balances
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@ -125,7 +125,7 @@ def pandl():
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report_currency = Currency(*config['report_currency'])
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l = ledger.raw_transactions_at_date(date_end)
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if cash:
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l = accounting.cash_basis(l, report_currency)
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l = accounting.ledger_to_cash(l, report_currency)
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pandls = [accounting.trial_balance(l, de, db) for de, db in zip(dates_end, dates_beg)]
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# Delete accounts with always zero balances
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@ -148,7 +148,7 @@ def transactions():
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# General ledger
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l = ledger.raw_transactions_at_date(date)
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if cash:
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l = accounting.cash_basis(l, report_currency)
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l = accounting.ledger_to_cash(l, report_currency)
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# Unrealized gains
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l = accounting.add_unrealized_gains(accounting.trial_balance(l, date, pstart), report_currency).ledger
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@ -159,7 +159,7 @@ def transactions():
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total_dr = sum((p.amount for t in transactions for p in t.postings if p.amount > 0), Balance()).exchange(report_currency, True)
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total_cr = sum((p.amount for t in transactions for p in t.postings if p.amount < 0), Balance()).exchange(report_currency, True)
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return flask.render_template('transactions.html', date=date, pstart=pstart, account=None, ledger=l, transactions=transactions, total_dr=total_dr, total_cr=total_cr, report_currency=report_currency, cash=cash)
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return flask.render_template('transactions.html', date=date, pstart=pstart, period=describe_period(date, pstart), account=None, ledger=l, transactions=transactions, total_dr=total_dr, total_cr=total_cr, report_currency=report_currency, cash=cash)
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else:
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account = l.get_account(account)
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transactions = [t for t in l.transactions if t.date <= date and t.date >= pstart and any(p.account == account for p in t.postings)]
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@ -169,6 +169,8 @@ def transactions():
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return flask.render_template('transactions.html', date=date, pstart=pstart, period=describe_period(date, pstart), account=account, ledger=l, transactions=transactions, opening_balance=opening_balance, closing_balance=closing_balance, report_currency=report_currency, cash=cash, timedelta=timedelta)
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# Template filters
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@app.template_filter('a')
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def filter_amount(amt):
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if amt.amount < 0.005 and amt.amount >= -0.005:
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@ -186,3 +188,41 @@ def filter_amount_positive(amt):
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@app.template_filter('bb')
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def filter_balance_positive(balance):
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return flask.Markup('<br>'.join(filter_amount_positive(a) for a in balance.amounts))
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# Debug views
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@app.route('/debug/noncash_transactions')
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def debug_noncash_transactions():
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date = datetime.strptime(flask.request.args['date'], '%Y-%m-%d')
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pstart = datetime.strptime(flask.request.args['pstart'], '%Y-%m-%d')
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account = flask.request.args.get('account')
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report_currency = Currency(*config['report_currency'])
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l = ledger.raw_transactions_at_date(date)
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account = l.get_account(account)
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transactions = [t for t in l.transactions if any(p.account == account for p in t.postings)]
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accounting.account_to_cash(account, report_currency)
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return flask.render_template('debug_noncash_transactions.html', date=date, pstart=pstart, period=describe_period(date, pstart), account=account, ledger=l, transactions=transactions, report_currency=report_currency)
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@app.route('/debug/imbalances')
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def debug_imbalances():
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date = datetime.strptime(flask.request.args['date'], '%Y-%m-%d')
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pstart = datetime.strptime(flask.request.args['pstart'], '%Y-%m-%d')
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cash = flask.request.args.get('cash', False)
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report_currency = Currency(*config['report_currency'])
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l = ledger.raw_transactions_at_date(date)
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if cash:
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l = accounting.ledger_to_cash(l, report_currency)
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transactions = [t for t in l.transactions if t.date <= date and t.date >= pstart and abs(sum((p.amount for p in t.postings), Balance()).exchange(report_currency, True).amount) > 0.005]
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total_dr = sum((p.amount for t in transactions for p in t.postings if p.amount > 0), Balance()).exchange(report_currency, True)
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total_cr = sum((p.amount for t in transactions for p in t.postings if p.amount < 0), Balance()).exchange(report_currency, True)
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return flask.render_template('transactions.html', date=date, pstart=pstart, period=describe_period(date, pstart), account=None, ledger=l, transactions=transactions, total_dr=total_dr, total_cr=total_cr, report_currency=report_currency, cash=cash)
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@ -16,6 +16,7 @@
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import csv
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from decimal import Decimal
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import math
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from .model import *
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@ -65,27 +66,64 @@ def balance_sheet(tb):
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return tb
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# Adjust (in place) a ledger to convert accounting to a cash basis
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def cash_basis(ledger, currency):
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for transaction in ledger.transactions:
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non_cash_postings = [p for p in transaction.postings if not (p.account.is_cash or p.account.is_income or p.account.is_expense or p.account.is_equity)]
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if non_cash_postings:
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# We have liabilities or non-cash assets which need to be excluded
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cash_postings = [p for p in transaction.postings if p.account.is_income or p.account.is_expense or p.account.is_equity]
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cash_total = sum((p.amount for p in cash_postings), Balance()).exchange(currency, True).amount
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if cash_postings:
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for posting in non_cash_postings:
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posting_amount = posting.amount.exchange(currency, True).amount
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for posting_xfer in cash_postings:
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posting_xfer_amount = posting_xfer.amount.exchange(currency, True).amount
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transaction.postings.append(Posting(transaction, posting_xfer.account, Amount(posting_amount * posting_xfer_amount / cash_total, currency)))
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def account_to_cash(account, currency):
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# Apply FIFO methodology to match postings
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balance = [] # list of [posting, amount to balance, amount remaining, balancing list of [posting, amount balanced]]
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for transaction in account.ledger.transactions[:]:
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if any(p.account == account for p in transaction.postings):
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for posting in transaction.postings[:]:
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if posting.account == account:
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#transaction.postings.remove(posting)
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pass
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else:
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# Try to balance postings
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amount_to_balance = posting.amount.exchange(currency, True).amount
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transaction.postings.remove(posting)
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while amount_to_balance != 0:
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balancing_posting = next((b for b in balance if b[2] != 0 and math.copysign(1, b[2]) != math.copysign(1, amount_to_balance)), None)
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if balancing_posting is None:
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break
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if abs(balancing_posting[2]) >= abs(amount_to_balance):
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balancing_posting[3].append([posting, amount_to_balance])
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balancing_posting[2] += amount_to_balance
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amount_to_balance = Decimal(0)
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break
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else:
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balancing_posting[3].append([posting, -balancing_posting[2]])
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amount_to_balance += balancing_posting[2]
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balancing_posting[2] = Decimal(0)
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if amount_to_balance != 0:
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# New unbalanced remainder
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balance.append([posting, amount_to_balance, amount_to_balance, []])
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transaction.postings = []
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# Finalise balanced postings
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for orig_posting, amount_to_balance, amount_remaining, balancing_postings in balance:
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posting = Posting(orig_posting.transaction, orig_posting.account, Amount(amount_to_balance, currency))
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posting.transaction.postings.append(posting)
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for balancing_posting, amount_balanced in balancing_postings:
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posting.transaction.postings.append(Posting(posting.transaction, balancing_posting.account, Amount(amount_balanced, currency)))
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if balancing_posting in balancing_posting.transaction.postings:
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balancing_posting.transaction.postings.remove(balancing_posting)
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if amount_remaining != 0:
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if account.is_asset:
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# Cash - charge any unbalanced remainder to Other Income
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posting.transaction.postings.append(Posting(posting.transaction, account.ledger.get_account(config['cash_other_income']), Amount(-amount_remaining, currency)))
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else:
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for posting in non_cash_postings:
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posting.account = ledger.get_account(config['cash_other_income'])
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# Liabilities, etc. - discard any unbalanced remainder
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posting.amount.amount -= amount_remaining
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# Adjust (in place) a ledger to convert accounting to a cash basis
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def ledger_to_cash(ledger, currency):
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for account in list(ledger.accounts.values()):
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if not (account.is_cash or account.is_income or account.is_expense or account.is_equity):
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account_to_cash(account, currency)
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return ledger
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@ -0,0 +1,50 @@
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{#
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ledger-pyreport
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Copyright © 2020 Lee Yingtong Li (RunasSudo)
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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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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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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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#}
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{% extends 'base_report.html' %}
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{% block title %}Account Transactions as at {{ date.strftime('%d %B %Y') }}{% endblock %}
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{% block report %}
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<h1>Account Transactions</h1>
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<h2 style="margin-bottom: 0;">For {{ account.name }}</h2>
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<h2>For the {{ period }}</h2>
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<table class="ledger">
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<tr>
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<th style="width: 5em;">Date</th>
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<th>Description</th>
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<th style="max-width: 8em;">Account</th>
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<th class="h1" style="text-align: right; width: 5em;">Dr</th>
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<th class="h1" style="text-align: right; width: 5em;">Cr</th>
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</tr>
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{% for transaction in transactions %}
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{% for posting in transaction.postings %}
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{% set amount = posting.exchange(report_currency, transaction.date) %}
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<tr>
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<td>{% if loop.first %}{{ transaction.date.strftime('%Y-%m-%d') }}{% endif %}</td>
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<td>{% if loop.first %}{{ transaction.description }}{% endif %}</td>
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<td>{{ (posting.account.name|e).__str__().replace(':', ':<wbr>')|safe }}</td>
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<td style="text-align: right;">{% if amount > 0 %}<span title="{{ posting.amount.tostr(False) }}">{{ amount|b }}</span>{% endif %}</td>
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<td style="text-align: right;">{% if amount < 0 %}<span title="{{ (-posting.amount).tostr(False) }}">{{ -amount|b }}</span>{% endif %}</td>
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</tr>
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{% endfor %}
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{% endfor %}
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</table>
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{% endblock %}
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