Crude cash basis implementation

config.example.yml

@@ -17,3 +17,5 @@ current_year_earnings: 'Equity:Current Year Earnings'
 
 # Which asset accounts to consider in cash basis mode
 cash_asset_accounts: ['Assets:Cash on Hand', 'Assets:Cash at Bank']
+# Which account to charge non-cash transactions to in cash basis mode, when no other account is suitable
+cash_other_income: 'Income:Other Income'

ledger_pyreport/__init__.py

@@ -37,14 +37,17 @@ def trial():
 	date = datetime.strptime(flask.request.args['date'], '%Y-%m-%d')
 	pstart = datetime.strptime(flask.request.args['pstart'], '%Y-%m-%d')
 	compare = int(flask.request.args['compare'])
-	#cash = flask.request.args.get('cash', False)
+	cash = flask.request.args.get('cash', False)
+	
+	report_currency = Currency(*config['report_currency'])
 	
 	if compare == 0:
 		# Get trial balance
 		l = ledger.raw_transactions_at_date(date)
+		if cash:
+			l = accounting.cash_basis(l, report_currency)
 		trial_balance = accounting.trial_balance(l, date, pstart)
 		
-		report_currency = Currency(*config['report_currency'])
 		trial_balance = accounting.add_unrealized_gains(trial_balance, report_currency)
 		
 		total_dr = Amount(0, report_currency)
@@ -64,8 +67,9 @@ def trial():
 		dates = [date.replace(year=date.year - i) for i in range(0, compare + 1)]
 		pstarts = [pstart.replace(year=pstart.year - i) for i in range(0, compare + 1)]
 		
-		report_currency = Currency(*config['report_currency'])
 		l = ledger.raw_transactions_at_date(date)
+		if cash:
+			l = accounting.cash_basis(l, report_currency)
 		trial_balances = [accounting.add_unrealized_gains(accounting.trial_balance(l, d, p), report_currency) for d, p in zip(dates, pstarts)]
 		
 		# Delete accounts with always zero balances
@@ -74,20 +78,22 @@ def trial():
 			if all(t.get_balance(account) == 0 for t in trial_balances):
 				accounts.remove(account)
 		
-		return flask.render_template('trial_multiple.html', trial_balances=trial_balances, accounts=accounts, report_currency=report_currency)
+		return flask.render_template('trial_multiple.html', trial_balances=trial_balances, accounts=accounts, report_currency=report_currency, cash=cash)
 
 @app.route('/balance')
 def balance():
 	date = datetime.strptime(flask.request.args['date'], '%Y-%m-%d')
 	pstart = datetime.strptime(flask.request.args['pstart'], '%Y-%m-%d')
 	compare = int(flask.request.args['compare'])
-	#cash = flask.request.args.get('cash', False)
+	cash = flask.request.args.get('cash', False)
 	
 	dates = [date.replace(year=date.year - i) for i in range(0, compare + 1)]
 	pstarts = [pstart.replace(year=pstart.year - i) for i in range(0, compare + 1)]
 	
 	report_currency = Currency(*config['report_currency'])
 	l = ledger.raw_transactions_at_date(date)
+	if cash:
+		l = accounting.cash_basis(l, report_currency)
 	balance_sheets = [accounting.balance_sheet(accounting.add_unrealized_gains(accounting.trial_balance(l, d, p), report_currency)) for d, p in zip(dates, pstarts)]
 	
 	# Delete accounts with always zero balances
@@ -96,7 +102,7 @@ def balance():
 		if all(b.get_balance(account) == 0 and b.get_total(account) == 0 for b in balance_sheets):
 			accounts.remove(account)
 	
-	return flask.render_template('balance.html', ledger=l, balance_sheets=balance_sheets, accounts=accounts, config=config, report_currency=report_currency)
+	return flask.render_template('balance.html', ledger=l, balance_sheets=balance_sheets, accounts=accounts, config=config, report_currency=report_currency, cash=cash)
 
 def describe_period(date_end, date_beg):
 	if date_end == (date_beg.replace(year=date_beg.year + 1) - timedelta(days=1)):
@@ -111,13 +117,15 @@ 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')
 	compare = int(flask.request.args['compare'])
-	#cash = flask.request.args.get('cash', False)
+	cash = flask.request.args.get('cash', False)
 	
 	dates_beg = [date_beg.replace(year=date_beg.year - i) for i in range(0, compare + 1)]
 	dates_end = [date_end.replace(year=date_end.year - i) for i in range(0, compare + 1)]
 	
 	report_currency = Currency(*config['report_currency'])
 	l = ledger.raw_transactions_at_date(date_end)
+	if cash:
+		l = accounting.cash_basis(l, report_currency)
 	pandls = [accounting.trial_balance(l, de, db) for de, db in zip(dates_end, dates_beg)]
 	
 	# Delete accounts with always zero balances
@@ -126,19 +134,23 @@ def pandl():
 		if all(p.get_balance(account) == 0 and p.get_total(account) == 0 for p in pandls):
 			accounts.remove(account)
 	
-	return flask.render_template('pandl.html', period=describe_period(date_end, date_beg), ledger=l, pandls=pandls, accounts=accounts, config=config, report_currency=report_currency)
+	return flask.render_template('pandl.html', period=describe_period(date_end, date_beg), ledger=l, pandls=pandls, accounts=accounts, config=config, report_currency=report_currency, cash=cash)
 
 @app.route('/transactions')
 def transactions():
 	date = datetime.strptime(flask.request.args['date'], '%Y-%m-%d')
 	pstart = datetime.strptime(flask.request.args['pstart'], '%Y-%m-%d')
 	account = flask.request.args.get('account', None)
+	cash = flask.request.args.get('cash', False)
+	
+	report_currency = Currency(*config['report_currency'])
 	
 	# General ledger
 	l = ledger.raw_transactions_at_date(date)
+	if cash:
+		l = accounting.cash_basis(l, report_currency)
 	
 	# Unrealized gains
-	report_currency = Currency(*config['report_currency'])
 	l = accounting.add_unrealized_gains(accounting.trial_balance(l, date, pstart), report_currency).ledger
 	
 	if not account:
@@ -147,7 +159,7 @@ def transactions():
 		total_dr = sum((p.amount for t in transactions for p in t.postings if p.amount > 0), Balance()).exchange(report_currency, True)
 		total_cr = sum((p.amount for t in transactions for p in t.postings if p.amount < 0), Balance()).exchange(report_currency, True)
 		
-		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)
+		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)
 	else:
 		account = l.get_account(account)
 		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)]
@@ -155,7 +167,7 @@ def transactions():
 		opening_balance = accounting.trial_balance(l, pstart, pstart).get_balance(account).exchange(report_currency, True)
 		closing_balance = accounting.trial_balance(l, date, pstart).get_balance(account).exchange(report_currency, True)
 		
-		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, timedelta=timedelta)
+		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)
 
 @app.template_filter('a')
 def filter_amount(amt):

ledger_pyreport/accounting.py

@@ -19,6 +19,8 @@ from decimal import Decimal
 
 from .model import *
 
+# Generate a trial balance
+# Perform closing of books based on specified dates
 def trial_balance(ledger, date, pstart):
 	tb = TrialBalance(ledger, date, pstart)
 	
@@ -34,6 +36,7 @@ def trial_balance(ledger, date, pstart):
 	
 	return tb
 
+# Adjust (in place) a trial balance for unrealized gains
 def add_unrealized_gains(tb, currency):
 	for account in list(tb.ledger.accounts.values()):
 		if not account.is_market:
@@ -51,6 +54,8 @@ def add_unrealized_gains(tb, currency):
 	
 	return trial_balance(tb.ledger, tb.date, tb.pstart)
 
+# Adjust (in place) a trial balance to include a Current Year Earnings account
+# Suitable for display on a balance sheet
 def balance_sheet(tb):
 	# Calculate Profit/Loss
 	total_pandl = tb.get_total(tb.ledger.get_account(config['income_account'])) + tb.get_total(tb.ledger.get_account(config['expenses_account']))
@@ -59,3 +64,28 @@ def balance_sheet(tb):
 	tb.balances[config['current_year_earnings']] = tb.get_balance(tb.ledger.get_account(config['current_year_earnings'])) + total_pandl
 	
 	return tb
+
+# Adjust (in place) a ledger to convert accounting to a cash basis
+def cash_basis(ledger, currency):
+	for transaction in ledger.transactions:
+		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)]
+		
+		if non_cash_postings:
+			# We have liabilities or non-cash assets which need to be excluded
+			
+			cash_postings = [p for p in transaction.postings if p.account.is_income or p.account.is_expense or p.account.is_equity]
+			cash_total = sum((p.amount for p in cash_postings), Balance()).exchange(currency, True).amount
+			
+			if cash_postings:
+				for posting in non_cash_postings:
+					posting_amount = posting.amount.exchange(currency, True).amount
+					for posting_xfer in cash_postings:
+						posting_xfer_amount = posting_xfer.amount.exchange(currency, True).amount
+						transaction.postings.append(Posting(transaction, posting_xfer.account, Amount(posting_amount * posting_xfer_amount / cash_total, currency)))
+					
+					transaction.postings.remove(posting)
+			else:
+				for posting in non_cash_postings:
+					posting.account = ledger.get_account(config['cash_other_income'])
+	
+	return ledger

ledger_pyreport/jinja2/balance.html

@@ -23,9 +23,9 @@
 		<td style="padding-left: calc(2px + {{ level }}em);">
 			{% if balance_sheets|length == 1 %}
 				{% if account.name == config['current_year_earnings'] %}
-					<a href="/pandl?{{ {'date_end': balance_sheets[0].date.strftime('%Y-%m-%d'), 'date_beg': balance_sheets[0].pstart.strftime('%Y-%m-%d'), 'compare': '0'}|urlencode }}">
+					<a href="/pandl?{{ {'date_end': balance_sheets[0].date.strftime('%Y-%m-%d'), 'date_beg': balance_sheets[0].pstart.strftime('%Y-%m-%d'), 'compare': '0', 'cash': 'on' if cash else ''}|urlencode }}">
 				{% else %}
-					<a href="/transactions?{{ {'date': balance_sheets[0].date.strftime('%Y-%m-%d'), 'pstart': balance_sheets[0].pstart.strftime('%Y-%m-%d'), 'account': account.name}|urlencode }}">
+					<a href="/transactions?{{ {'date': balance_sheets[0].date.strftime('%Y-%m-%d'), 'pstart': balance_sheets[0].pstart.strftime('%Y-%m-%d'), 'account': account.name, 'cash': 'on' if cash else ''}|urlencode }}">
 				{% endif %}
 					{{ account.bits[-1] }}
 				</a>
@@ -38,9 +38,9 @@
 			<td>
 				{% if amount != 0 %}
 					{% if account.name == config['current_year_earnings'] %}
-						<a href="/pandl?{{ {'date_end': balance_sheet.date.strftime('%Y-%m-%d'), 'date_beg': balance_sheets[0].pstart.strftime('%Y-%m-%d'), 'compare': '0'}|urlencode }}">
+						<a href="/pandl?{{ {'date_end': balance_sheet.date.strftime('%Y-%m-%d'), 'date_beg': balance_sheets[0].pstart.strftime('%Y-%m-%d'), 'compare': '0', 'cash': 'on' if cash else ''}|urlencode }}">
 					{% else %}
-						<a href="/transactions?{{ {'date': balance_sheet.date.strftime('%Y-%m-%d'), 'pstart': balance_sheet.pstart.strftime('%Y-%m-%d'), 'account': account.name}|urlencode }}">
+						<a href="/transactions?{{ {'date': balance_sheet.date.strftime('%Y-%m-%d'), 'pstart': balance_sheet.pstart.strftime('%Y-%m-%d'), 'account': account.name, 'cash': 'on' if cash else ''}|urlencode }}">
 					{% endif %}
 						{{ amount|a }}
 					</a>
@@ -95,9 +95,11 @@
 		<tr><td colspan="2">&nbsp;</td></tr>
 		
 		{# Liabilities #}
-		<tr><th class="h1" colspan="{{ balance_sheets|length + 1 }}">Liabilities</th></tr>
+		{% if not cash %}
-		{{ do_accounts(ledger.get_account(config['liabilities_account']), 'Liabilities', True, False) }}
+			<tr><th class="h1" colspan="{{ balance_sheets|length + 1 }}">Liabilities</th></tr>
-		<tr><td colspan="2">&nbsp;</td></tr>
+			{{ do_accounts(ledger.get_account(config['liabilities_account']), 'Liabilities', True, False) }}
+			<tr><td colspan="2">&nbsp;</td></tr>
+		{% endif %}
 		
 		{# Equity #}
 		<tr><th class="h1" colspan="{{ balance_sheets|length + 1 }}">Equity</th></tr>

ledger_pyreport/jinja2/index.html

@@ -27,7 +27,7 @@
 			<label>Date: <input name="date" value="{{ date.strftime('%Y-%m-%d') }}" style="width: 6em;" oninput="txtc(this)"></label>
 			<label>Period start: <input name="pstart" value="{{ pstart.strftime('%Y-%m-%d') }}" style="width: 6em;" oninput="txtc(this)"></label>
 			<label>Compare <input name="compare" value="0" style="width: 2em;" oninput="txtc(this)"> periods</label>
-			{#<label><input name="cash" type="checkbox" oninput="chbc(this)"> Cash basis</label>#}
+			<label><input name="cash" type="checkbox" oninput="chbc(this)"> Cash basis</label>
 		</form></li>
 		
 		<li><form action="{{ url_for('balance') }}">
@@ -35,7 +35,7 @@
 			<label>Date: <input name="date" value="{{ date.strftime('%Y-%m-%d') }}" style="width: 6em;" oninput="txtc(this)"></label>
 			<label>Period start: <input name="pstart" value="{{ pstart.strftime('%Y-%m-%d') }}" style="width: 6em;" oninput="txtc(this)"></label>
 			<label>Compare <input name="compare" value="0" style="width: 2em;" oninput="txtc(this)"> periods</label>
-			{#<label><input name="cash" type="checkbox" oninput="chbc(this)"> Cash basis</label>#}
+			<label><input name="cash" type="checkbox" oninput="chbc(this)"> Cash basis</label>
 		</form></li>
 		
 		<li><form action="{{ url_for('pandl') }}">
@@ -43,14 +43,14 @@
 			<label>Begin date: <input name="date_beg" value="{{ pstart.strftime('%Y-%m-%d') }}" style="width: 6em;" oninput="txtc(this)"></label>
 			<label>End date: <input name="date_end" value="{{ date.strftime('%Y-%m-%d') }}" style="width: 6em;" oninput="txtc(this)"></label>
 			<label>Compare <input name="compare" value="0" style="width: 2em;" oninput="txtc(this)"> periods</label>
-			{#<label><input name="cash" type="checkbox" oninput="chbc(this)"> Cash basis</label>#}
+			<label><input name="cash" type="checkbox" oninput="chbc(this)"> Cash basis</label>
 		</form></li>
 		
 		<li><form action="{{ url_for('transactions') }}">
 			<button type="submit">General ledger</button>
 			<label>Date: <input name="date" value="{{ date.strftime('%Y-%m-%d') }}" style="width: 6em;" oninput="txtc(this)"></label>
 			<label>Period start: <input name="pstart" value="{{ pstart.strftime('%Y-%m-%d') }}" style="width: 6em;" oninput="txtc(this)"></label>
-			{#<label><input name="cash" type="checkbox" oninput="chbc(this)"> Cash basis</label>#}
+			<label><input name="cash" type="checkbox" oninput="chbc(this)"> Cash basis</label>
 		</form></li>
 	</ul>
 	

ledger_pyreport/jinja2/pandl.html

@@ -22,14 +22,14 @@
 	<tr>
 		<td style="padding-left: calc(2px + {{ level }}em);">
 			{% if pandls|length == 1 %}
-				<a href="/transactions?{{ {'date': pandls[0].date.strftime('%Y-%m-%d'), 'pstart': pandls[0].pstart.strftime('%Y-%m-%d'), 'account': account.name}|urlencode }}">{{ account.bits[-1] }}</a>
+				<a href="/transactions?{{ {'date': pandls[0].date.strftime('%Y-%m-%d'), 'pstart': pandls[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 pandl in pandls %}
 			{% set amount = (-pandl.get_balance(account) if invert else pandl.get_balance(account)).exchange(report_currency, True) %}
-			<td>{% if amount != 0 %}<a href="/transactions?{{ {'date': pandl.date.strftime('%Y-%m-%d'), 'pstart': pandl.pstart.strftime('%Y-%m-%d'), 'account': account.name}|urlencode }}">{{ amount|a }}</a>{% endif %}</td>
+			<td>{% if amount != 0 %}<a href="/transactions?{{ {'date': pandl.date.strftime('%Y-%m-%d'), 'pstart': pandl.pstart.strftime('%Y-%m-%d'), 'account': account.name, 'cash': 'on' if cash else ''}|urlencode }}">{{ amount|a }}</a>{% endif %}</td>
 		{% endfor %}
 	</tr>
 	

ledger_pyreport/jinja2/transactions.html

@@ -43,12 +43,12 @@
 		{% if account %}
 			<tr class="total">
 				<td>{{ pstart.strftime('%Y-%m-%d') }}</td>
-				<td><a href="/transactions?{{ {'date': (pstart - timedelta(days=1)).strftime('%Y-%m-%d'), 'pstart': pstart.replace(year=pstart.year-1).strftime('%Y-%m-%d'), 'account': account.name}|urlencode }}">Opening Balance</a></td>
+				<td><a href="/transactions?{{ {'date': (pstart - timedelta(days=1)).strftime('%Y-%m-%d'), 'pstart': pstart.replace(year=pstart.year-1).strftime('%Y-%m-%d'), 'account': account.name, 'cash': 'on' if cash else ''}|urlencode }}">Opening Balance</a></td>
 				<td></td>
 				<td style="text-align: right;"></td>
 				<td style="text-align: right;"></td>
 				<td style="text-align: right;">
-					<a href="/transactions?{{ {'date': (pstart - timedelta(days=1)).strftime('%Y-%m-%d'), 'pstart': pstart.replace(year=pstart.year-1).strftime('%Y-%m-%d'), 'account': account.name}|urlencode }}">
+					<a href="/transactions?{{ {'date': (pstart - timedelta(days=1)).strftime('%Y-%m-%d'), 'pstart': pstart.replace(year=pstart.year-1).strftime('%Y-%m-%d'), 'account': account.name, 'cash': 'on' if cash else ''}|urlencode }}">
 						{% if opening_balance >= 0 %}
 							{{ opening_balance|b }} Dr
 						{% else %}
@@ -66,7 +66,7 @@
 				<tr>
 					<td>{% if loop.first %}{{ transaction.date.strftime('%Y-%m-%d') }}{% endif %}</td>
 					<td>{% if loop.first %}{{ transaction.description }}{% endif %}</td>
-					<td><a href="/transactions?{{ {'date': date.strftime('%Y-%m-%d'), 'pstart': pstart.strftime('%Y-%m-%d'), 'account': posting.account.name}|urlencode }}">{{ (posting.account.name|e).__str__().replace(':', ':<wbr>')|safe }}</a></td>
+					<td><a href="/transactions?{{ {'date': date.strftime('%Y-%m-%d'), 'pstart': pstart.strftime('%Y-%m-%d'), 'account': posting.account.name, 'cash': 'on' if cash else ''}|urlencode }}">{{ (posting.account.name|e).__str__().replace(':', ':<wbr>')|safe }}</a></td>
 					{% if account %}
 						{# Reverse Dr/Cr so it's from the "perspective" of this account #}
 						{% set ns.balance = ns.balance - amount %}

ledger_pyreport/jinja2/trial.html

@@ -33,7 +33,7 @@
 		{% for account in accounts %}
 			{# Display in "cost basis" as we have already accounted for unrealised gains #}
 			{% set balance = trial_balance.get_balance(account).exchange(report_currency, True) %}
-			{% set trn_url = "/transactions?" + {'date': trial_balance.date.strftime('%Y-%m-%d'), 'pstart': trial_balance.pstart.strftime('%Y-%m-%d'), 'account': account.name}|urlencode %}
+			{% set trn_url = "/transactions?" + {'date': trial_balance.date.strftime('%Y-%m-%d'), 'pstart': trial_balance.pstart.strftime('%Y-%m-%d'), 'account': account.name, 'cash': 'on' if cash else ''}|urlencode %}
 			{% if balance != 0 %}
 				<tr>
 					<td><a href="{{ trn_url }}">{{ account.name }}</a></td>

ledger_pyreport/jinja2/trial_multiple.html

@@ -34,7 +34,7 @@
 				<td>{{ account.name }}</td>
 				{% for trial_balance in trial_balances %}
 					{% set balance = trial_balance.get_balance(account).exchange(report_currency, True) %}
-					<td>{% if balance != 0 %}{{ balance|a }}{% endif %}</td>
+					<td>{% if balance != 0 %}<a href="/transactions?{{ {'date': trial_balance.date.strftime('%Y-%m-%d'), 'pstart': trial_balance.pstart.strftime('%Y-%m-%d'), 'account': account.name, 'cash': 'on' if cash else ''}|urlencode }}">{{ balance|a }}</a>{% endif %}</td>
 				{% endfor %}
 			</tr>
 		{% endfor %}

ledger_pyreport/model.py

@@ -123,6 +123,10 @@ class Account:
 	@property
 	def is_liability(self):
 		return self.matches(config['liabilities_account'])
+	@property
+	def is_cash(self):
+		# Is this a cash asset?
+		return any(self.matches(a) for a in config['cash_asset_accounts'])
 	
 	@property
 	def is_cost(self):