Implement cash basis accounting

ledger_pyreport/__init__.py

@@ -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)):

ledger_pyreport/jinja2/balance.html

@@ -61,27 +61,29 @@
 			</tr>
 			<tr><td colspan="2">&nbsp;</td></tr>
 			
-			<tr><th class="h1" colspan="2">Liabilities</th></tr>
+			{% 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>
+				{% for liability_class in liabilities.children %}
-				{{ walk_children(liability_class.children, acc_level=1, invert=True) }}
+					<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>Total Liabilities</td>
-					<td>{{ -liability_class.total()|a }}</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 %}
+			{% endif %}
-			
-			<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>
 			
 			<tr><th class="h1" colspan="2">Equity</th></tr>
 			

ledger_pyreport/jinja2/index.html

@@ -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;">
+				<label>Date: <input name="date" value="{{ date.strftime('%Y-%m-%d') }}" style="width: 6em;"></label>
-				Period start: <input name="pstart" value="{{ pstart.strftime('%Y-%m-%d') }}" style="width: 6em;">
+				<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;">
+				<label>Date: <input name="date" value="{{ date.strftime('%Y-%m-%d') }}" style="width: 6em;"></label>
-				Period start: <input name="pstart" value="{{ pstart.strftime('%Y-%m-%d') }}" style="width: 6em;">
+				<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;">
+				<label>Begin date: <input name="date_beg" value="{{ pstart.strftime('%Y-%m-%d') }}" style="width: 6em;"></label>
-				End date: <input name="date_end" value="{{ date.strftime('%Y-%m-%d') }}" style="width: 6em;">
+				<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>

ledger_pyreport/ledger.py

@@ -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