Implement cash flow (indirect method)

This commit is contained in:
RunasSudo 2020-04-03 23:38:08 +11:00
parent 17e79acb4a
commit 6cc4d131c6
Signed by: RunasSudo
GPG Key ID: 7234E476BF21C61A
3 changed files with 111 additions and 9 deletions

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@ -155,6 +155,7 @@ def cashflow():
opening_balances = []
closing_balances = []
cashflows = []
profits = []
for de, db in zip(dates_end, dates_beg):
tb = accounting.trial_balance(l.clone(), db - timedelta(days=1), db, report_currency)
opening_balances.append(sum((tb.get_balance(a) for a in cash_accounts), Balance()).exchange(report_currency, True))
@ -162,16 +163,27 @@ def cashflow():
tb = accounting.trial_balance(l.clone(), de, db, report_currency)
closing_balances.append(sum((tb.get_balance(a) for a in cash_accounts), Balance()).exchange(report_currency, True))
cashflows.append(accounting.account_flows(tb.ledger, de, db, cash_accounts))
if method == 'direct':
# Determine transactions affecting cash assets
cashflows.append(accounting.account_flows(tb.ledger, de, db, cash_accounts, True))
else:
# Determine net profit (loss)
profits.append(-(tb.get_total(tb.ledger.get_account(config['income_account'])) + tb.get_total(tb.ledger.get_account(config['expenses_account'])) + tb.get_total(tb.ledger.get_account(config['oci_account']))).exchange(report_currency, True))
# Determine transactions affecting equity, liabilities and non-cash assets
noncash_accounts = [a for a in l.accounts.values() if a.is_equity or a.is_liability or (a.is_asset and not a.is_cash)]
cashflows.append(accounting.account_flows(tb.ledger, de, db, noncash_accounts, False))
# Delete accounts with always zero balances
accounts = list(l.accounts.values())
for account in accounts[:]:
if all(p.get_balance(account) == 0 and p.get_total(account) == 0 for p in cashflows):
accounts.remove(account)
if method == 'direct':
# Delete accounts with always zero balances
accounts = list(l.accounts.values())
for account in accounts[:]:
if all(p.get_balance(account) == 0 and p.get_total(account) == 0 for p in cashflows):
accounts.remove(account)
return flask.render_template('cashflow_direct.html', period=describe_period(date_end, date_beg), ledger=l, cashflows=cashflows, opening_balances=opening_balances, closing_balances=closing_balances, accounts=accounts, config=config, report_currency=report_currency)
else:
return flask.render_template('cashflow_indirect.html', period=describe_period(date_end, date_beg), ledger=l, cashflows=cashflows, profits=profits, opening_balances=opening_balances, closing_balances=closing_balances, accounts=accounts, config=config, report_currency=report_currency)
@app.route('/transactions')
def transactions():

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@ -168,14 +168,14 @@ def ledger_to_cash(ledger, currency):
return ledger
# Summarise related transactions
def account_flows(ledger, date, pstart, accounts):
def account_flows(ledger, date, pstart, accounts, related):
transactions = [t for t in ledger.transactions if any(p.account in accounts for p in t.postings) and t.date <= date and t.date >= pstart]
tb = TrialBalance(ledger, date, pstart)
for transaction in transactions:
for posting in transaction.postings:
if posting.account in accounts:
if (posting.account in accounts) is related:
continue
tb.balances[posting.account.name] = tb.get_balance(posting.account) - posting.amount

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@ -0,0 +1,90 @@
{#
ledger-pyreport
Copyright © 2020 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/>.
#}
{% extends 'base_report.html' %}
{% macro print_rows(account, invert=False, level=0) %}
<tr>
<td style="padding-left: calc(2px + {{ level }}em);">
{% if cashflows|length == 1 %}
<a href="/transactions?{{ {'date_end': cashflows[0].date.strftime('%Y-%m-%d'), 'date_beg': cashflows[0].pstart.strftime('%Y-%m-%d'), 'account': account.name, 'cash': 'on' if cash else ''}|urlencode }}">{{ account.bits[-1] }}</a>
{% else %}
{{ account.bits[-1] }}
{% endif %}
</td>
{% for cashflow in cashflows %}
{% set amount = (-cashflow.get_balance(account) if invert else cashflow.get_balance(account)).exchange(report_currency, True) %}
<td>{% if not amount.near_zero %}{{ amount|a('/transactions?' + {'date': cashflow.date.strftime('%Y-%m-%d'), 'pstart': cashflow.pstart.strftime('%Y-%m-%d'), 'account': account.name, 'cash': 'on' if cash else ''}|urlencode) }}{% endif %}</td>
{% endfor %}
</tr>
{% for child in account.children|sort(attribute='name') if child in accounts %}
{{ print_rows(child, invert, level + 1) }}
{% endfor %}
{% endmacro %}
{% block title %}Cash Flow Statement for the {{ period }}{% endblock %}
{% block report %}
<h1>Cash Flow Statement</h1>
<h2>For the {{ period }}</h2>
<table class="ledger onedesc">
{# Profit and loss #}
<tr>
<th></th>
{% for cashflow in cashflows %}<th class="h2">{{ cashflow.date.strftime('%Y') }}&nbsp;</th>{% endfor %}
</tr>
<tr>
<td>Total Comprehensive Income</td>
{% for profit in profits %}<td>{{ profit|a }}</td>{% endfor %}
</tr>
<tr><td colspan="{{ cashflows|length + 1 }}">&nbsp;</td></tr>
{# Cash flows #}
<tr>
<th class="h2" colspan="{{ cashflows|length + 1 }}">Adjustments for Changes in Non-cash Accounts</th>
</tr>
{% for account in ledger.root_account.children|sort(attribute='name') if account in accounts %}
{{ print_rows(account, invert=invert) }}
{% endfor %}
<tr class="total">
<td>Total Adjustments</td>
{% for cashflow in cashflows %}<td>{{ cashflow.get_total(ledger.root_account).exchange(report_currency, True)|a }}</td>{% endfor %}
</tr>
<tr class="total">
<td>Net Cash Inflow (Outflow)</td>
{% for cashflow in cashflows %}<td>{{ (profits[loop.index0] + cashflow.get_total(ledger.root_account).exchange(report_currency, True))|a }}</td>{% endfor %}
</tr>
<tr><td colspan="{{ cashflows|length + 1 }}">&nbsp;</td></tr>
{# Summary #}
<tr>
<td>Opening Cash</td>
{% for opening_balance in opening_balances %}<td>{{ opening_balance|a }}</td>{% endfor %}
</tr>
<tr>
<td>Net Cash Inflow (Outflow)</td>
{% for cashflow in cashflows %}<td>{{ (profits[loop.index0] + cashflow.get_total(ledger.root_account).exchange(report_currency, True))|a }}</td>{% endfor %}
</tr>
<tr class="total">
<td>Closing Cash</td>
{% for closing_balance in closing_balances %}<td>{{ closing_balance|a }}</td>{% endfor %}
</tr>
</table>
{% endblock %}