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ledger-pyreport
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Implement cash basis accounting

This commit is contained in:
RunasSudo 2020-01-31 17:57:27 +11:00
parent e4c8d2f398
commit 63806da8dc
Signed by: RunasSudo
GPG Key ID: 7234E476BF21C61A
4 changed files with 74 additions and 34 deletions
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11
ledger_pyreport/__init__.py
View File

@ -32,9 +32,10 @@ def index():
def trial():
date = datetime.strptime(flask.request.args['date'], '%Y-%m-%d')
pstart = datetime.strptime(flask.request.args['pstart'], '%Y-%m-%d')
cash = flask.request.args.get('cash', False)
# Get trial balance
accounts = ledger.trial_balance(date, pstart)
accounts = ledger.trial_balance(date, pstart, cash)
total_dr = sum(a.balance for a in accounts if a.balance > 0)
total_cr = -sum(a.balance for a in accounts if a.balance < 0)
@ -45,9 +46,10 @@ def trial():
def balance():
date = datetime.strptime(flask.request.args['date'], '%Y-%m-%d')
pstart = datetime.strptime(flask.request.args['pstart'], '%Y-%m-%d')
cash = flask.request.args.get('cash', False)
# Get trial balance
accounts = ledger.trial_balance(date, pstart)
accounts = ledger.trial_balance(date, pstart, cash)
accounts_map = ledger.make_account_tree(accounts)
# Calculate Profit/Loss
@ -57,15 +59,16 @@ def balance():
accounts.append(ledger.Account(ledger.config['current_year_earnings'], total_pandl))
accounts_map = ledger.make_account_tree(accounts)
return flask.render_template('balance.html', date=date, assets=accounts_map[ledger.config['assets_account']], liabilities=accounts_map[ledger.config['liabilities_account']], equity=accounts_map[ledger.config['equity_account']])
return flask.render_template('balance.html', date=date, cash=cash, assets=accounts_map.get(ledger.config['assets_account'], ledger.Account('Assets')), liabilities=accounts_map.get(ledger.config['liabilities_account'], ledger.Account('Liabilities')), equity=accounts_map.get(ledger.config['equity_account'], ledger.Account('Equity')))
@app.route('/pandl')
def pandl():
date_beg = datetime.strptime(flask.request.args['date_beg'], '%Y-%m-%d')
date_end = datetime.strptime(flask.request.args['date_end'], '%Y-%m-%d')
cash = flask.request.args.get('cash', False)
# Get P&L
accounts = ledger.parse_balance(ledger.run_ledger('--begin', date_beg.strftime('%Y-%m-%d'), '--end', (date_end + timedelta(days=1)).strftime('%Y-%m-%d'), 'balance', '--balance-format', ledger.BALANCE_FORMAT, '--no-total', '--flat', '--cost', ledger.aregex(ledger.config['income_account']), ledger.aregex(ledger.config['expenses_account'])))
accounts = ledger.pandl(date_beg, date_end, cash)
accounts_map = ledger.make_account_tree(accounts)
if date_end == (date_beg.replace(year=date_beg.year + 1) - timedelta(days=1)):

38
ledger_pyreport/jinja2/balance.html
View File

@ -61,27 +61,29 @@
</tr>
<tr><td colspan="2">&nbsp;</td></tr>
<tr><th class="h1" colspan="2">Liabilities</th></tr>
{% for liability_class in liabilities.children %}
<tr><th class="h2" colspan="2">{{ liability_class.name_parts[-1] }} Liabilities</th></tr>
{{ walk_children(liability_class.children, acc_level=1, invert=True) }}
{% if not cash %}
<tr><th class="h1" colspan="2">Liabilities</th></tr>
{% for liability_class in liabilities.children %}
<tr><th class="h2" colspan="2">{{ liability_class.name_parts[-1] }} Liabilities</th></tr>
{{ walk_children(liability_class.children, acc_level=1, invert=True) }}
<tr class="total">
<td>Total {{ liability_class.name_parts[-1] }} Liabilities</td>
<td>{{ -liability_class.total()|a }}</td>
</tr>
<tr><td colspan="2">&nbsp;</td></tr>
{% endfor %}
<tr class="total">
<td>Total {{ liability_class.name_parts[-1] }} Liabilities</td>
<td>{{ -liability_class.total()|a }}</td>
<td>Total Liabilities</td>
<td>{{ -liabilities.total()|a }}</td>
</tr>
<tr class="total">
<td>Net Assets</td>
<td>{{ (assets.total() + liabilities.total())|a }}</td>
</tr>
<tr><td colspan="2">&nbsp;</td></tr>
{% endfor %}
<tr class="total">
<td>Total Liabilities</td>
<td>{{ -liabilities.total()|a }}</td>
</tr>
<tr class="total">
<td>Net Assets</td>
<td>{{ (assets.total() + liabilities.total())|a }}</td>
</tr>
<tr><td colspan="2">&nbsp;</td></tr>
{% endif %}
<tr><th class="h1" colspan="2">Equity</th></tr>

15
ledger_pyreport/jinja2/index.html
View File

@ -26,20 +26,23 @@
<ul>
<li><form action="{{ url_for('trial') }}">
<button type="submit">Trial balance</button>
Date: <input name="date" value="{{ date.strftime('%Y-%m-%d') }}" style="width: 6em;">
Period start: <input name="pstart" value="{{ pstart.strftime('%Y-%m-%d') }}" style="width: 6em;">
<label>Date: <input name="date" value="{{ date.strftime('%Y-%m-%d') }}" style="width: 6em;"></label>
<label>Period start: <input name="pstart" value="{{ pstart.strftime('%Y-%m-%d') }}" style="width: 6em;"></label>
<label><input name="cash" type="checkbox"> Cash basis</label>
</form></li>
<li><form action="{{ url_for('balance') }}">
<button type="submit">Balance sheet</button>
Date: <input name="date" value="{{ date.strftime('%Y-%m-%d') }}" style="width: 6em;">
Period start: <input name="pstart" value="{{ pstart.strftime('%Y-%m-%d') }}" style="width: 6em;">
<label>Date: <input name="date" value="{{ date.strftime('%Y-%m-%d') }}" style="width: 6em;"></label>
<label>Period start: <input name="pstart" value="{{ pstart.strftime('%Y-%m-%d') }}" style="width: 6em;"></label>
<label><input name="cash" type="checkbox"> Cash basis</label>
</form></li>
<li><form action="{{ url_for('pandl') }}">
<button type="submit">Income statement</button>
Begin date: <input name="date_beg" value="{{ pstart.strftime('%Y-%m-%d') }}" style="width: 6em;">
End date: <input name="date_end" value="{{ date.strftime('%Y-%m-%d') }}" style="width: 6em;">
<label>Begin date: <input name="date_beg" value="{{ pstart.strftime('%Y-%m-%d') }}" style="width: 6em;"></label>
<label>End date: <input name="date_end" value="{{ date.strftime('%Y-%m-%d') }}" style="width: 6em;"></label>
<label><input name="cash" type="checkbox"> Cash basis</label>
</form></li>
</ul>
</body>

44
ledger_pyreport/ledger.py
View File

@ -25,7 +25,10 @@ with open('config.yml', 'r') as f:
config = yaml.safe_load(f)
class Account:
def __init__(self, name, balance):
def __init__(self, name, balance=None):
if balance is None:
balance = Decimal(0)
self.name = name
self.balance = balance
@ -92,6 +95,11 @@ def make_account_tree(accounts):
def aregex(account):
return '^{0}:|^{0}$'.format(account)
def amatch(needle, haystack):
if haystack == needle or haystack.startswith(needle + ':'):
return True
return False
def financial_year(date):
pstart = date.replace(day=1, month=7)
if pstart > date:
@ -109,7 +117,7 @@ def unrealized_gains(date):
return unrealized_gains
# Get account balances at date
def get_accounts(date):
def get_accounts(date, cash=False):
# Calculate Unrealized Gains
unrealized_gains_amt = unrealized_gains(date)
@ -121,16 +129,30 @@ def get_accounts(date):
accounts.append(Account(config['unrealized_gains'], -unrealized_gains_amt))
accounts.sort(key=lambda a: a.name)
# Convert to cash basis
if cash:
accounts_map = make_account_tree(accounts)
for account in accounts[:]:
if amatch(config['liabilities_account'], account.name) or (amatch(config['assets_account'], account.name) and not any(amatch(x, account.name) for x in config['cash_asset_accounts'])):
drcr = parse_balance(run_ledger_date(date, 'balance', '--related', '--balance-format', BALANCE_FORMAT, '--no-total', '--flat', '--cost' if amatch(config['income_account'], account.name) or amatch(config['expenses_account'], account.name) else '--market', aregex(account.name)))
for drcr_account in drcr:
accounts_map[drcr_account.name].balance -= drcr_account.balance
accounts.remove(account)
del accounts_map[account.name]
return accounts
# Calculate trial balance
def trial_balance(date, pstart):
def trial_balance(date, pstart, cash=False):
# Get balances at period start
accounts_pstart = get_accounts(pstart - timedelta(days=1))
accounts_pstart = get_accounts(pstart - timedelta(days=1), cash)
accounts_map_pstart = make_account_tree(accounts_pstart)
# Get balances at date
accounts = get_accounts(date)
accounts = get_accounts(date, cash)
# Adjust Retained Earnings
total_pandl = Decimal(0)
@ -143,8 +165,18 @@ def trial_balance(date, pstart):
# Adjust income/expense accounts
for account in accounts:
if account.name == config['income_account'] or account.name.startswith(config['income_account'] + ':') or account.name == config['expenses_account'] or account.name.startswith(config['expenses_account'] + ':'):
if amatch(config['income_account'], account.name) or amatch(config['expenses_account'], account.name):
if account.name in accounts_map_pstart:
account.balance -= accounts_map_pstart[account.name].balance
return accounts
# Calculate profit and loss
def pandl(date_beg, date_end, cash=False):
accounts = trial_balance(date_end, date_beg, cash)
for account in accounts[:]:
if not (amatch(config['income_account'], account.name) or amatch(config['expenses_account'], account.name)):
accounts.remove(account)
return accounts