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ledger_file: /path/to/ledger.journal
ledger_args: ['--pedantic', '--recursive-aliases']
report_currency: $
assets_account: Assets
liabilities_account: Liabilities
equity_account: Equity
income_account: Income
expenses_account: Expenses
unrealized_gains: 'Equity:Unrealized Gains'
retained_earnings: 'Equity:Retained Earnings'
current_year_earnings: 'Equity:Current Year Earnings'

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# 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/>.
from . import ledger
from datetime import datetime, timedelta
import flask
app = flask.Flask(__name__, template_folder='jinja2')
@app.route('/')
def index():
date = datetime.now()
pstart = ledger.financial_year(date)
return flask.render_template('index.html', date=date, pstart=pstart)
@app.route('/trial')
def trial():
date = datetime.strptime(flask.request.args['date'], '%Y-%m-%d')
pstart = datetime.strptime(flask.request.args['pstart'], '%Y-%m-%d')
# Get trial balance
accounts = ledger.trial_balance(date, pstart)
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)
return flask.render_template('trial.html', date=date, accounts=accounts, total_dr=total_dr, total_cr=total_cr)
@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')
# Get trial balance
accounts = ledger.trial_balance(date, pstart)
accounts_map = ledger.make_account_tree(accounts)
# Calculate Profit/Loss
total_pandl = accounts_map[ledger.config['income_account']].total() + accounts_map[ledger.config['expenses_account']].total()
# Add Current Year Earnings account
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']])
@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')
# 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_map = ledger.make_account_tree(accounts)
if date_end == (date_beg.replace(year=date_beg.year + 1) - timedelta(days=1)):
period = 'year ended {}'.format(date_end.strftime('%d %B %Y'))
elif date_beg == ledger.financial_year(date_end):
period = 'financial year to {}'.format(date_end.strftime('%d %B %Y'))
else:
period = 'period from {} to {}'.format(date_begin.strftime('%d %B %Y'), date_end.strftime('%d %B %Y'))
return flask.render_template('pandl.html', period=period, income=accounts_map[ledger.config['income_account']], expenses=accounts_map[ledger.config['expenses_account']])
@app.template_filter('a')
def filter_amount(amt):
if amt > 0:
return flask.Markup('{:,}&nbsp;'.format(amt).replace(',', '&#8239;')) # Narrow no-break space
else:
return flask.Markup('({:,})'.format(-amt).replace(',', '&#8239;'))
@app.template_filter('b')
def filter_amount_positive(amt):
return flask.Markup('{:,}'.format(amt).replace(',', '&#8239;'))

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{#
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/>.
#}
{% macro do_account(account, acc_level=0, disp_level=0, invert=False) %}
<tr>
<td style="padding-left: calc(2px + {{ disp_level }}em);">{{ ':'.join(account.name_parts[acc_level+1:]) }}</td>
<td>{% if account.balance != 0 %}{{ (account.balance * (-1 if invert else 1))|a }}{% endif %}</td>
</tr>
{{ walk_children(account.children, acc_level + 1, disp_level + 1, invert) }}
{% endmacro %}
{% macro walk_children(children, acc_level=0, disp_level=0, invert=False) %}
{% for account in children %}
{{ do_account(account, acc_level, disp_level, invert) }}
{% endfor %}
{% endmacro %}
<!DOCTYPE html>
<html>
<head>
<meta charset="utf-8">
<title>Balance Sheet as at {{ date.strftime('%d %B %Y') }}</title>
<link rel="stylesheet" type="text/css" href="https://cdnjs.cloudflare.com/ajax/libs/normalize/8.0.1/normalize.min.css" integrity="sha256-l85OmPOjvil/SOvVt3HnSSjzF1TUMyT9eV0c2BzEGzU=" crossorigin="anonymous">
<link rel="stylesheet" type="text/css" href="{{ url_for('static', filename='main.css') }}">
</head>
<body>
<h1>Balance Sheet</h1>
<h2>As at {{ date.strftime('%d %B %Y') }}</h2>
<table class="ledger two-amounts">
<tr><th class="h1" colspan="2">Assets</th></tr>
{% for asset_class in assets.children %}
<tr><th class="h2" colspan="2">{{ asset_class.name_parts[-1] }} Assets</th></tr>
{{ walk_children(asset_class.children, acc_level=1) }}
<tr class="total">
<td>Total {{ asset_class.name_parts[-1] }} Assets</td>
<td>{{ asset_class.total()|a }}</td>
</tr>
<tr><td colspan="2">&nbsp;</td></tr>
{% endfor %}
<tr class="total">
<td>Total Assets</td>
<td>{{ assets.total()|a }}</td>
</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) }}
<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 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>
{{ walk_children(equity.children, invert=True) }}
<tr class="total">
<td>Total Equity</td>
<td>{{ -equity.total()|a }}</td>
</tr>
</table>
</body>
</html>

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{#
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/>.
#}
<!DOCTYPE html>
<html>
<head>
<meta charset="utf-8">
<title>ledger-pyreport</title>
</head>
<body>
<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;">
</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;">
</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;">
</form></li>
</ul>
</body>
</html>

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{#
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/>.
#}
{% macro do_account(account, acc_level=0, disp_level=0, invert=False) %}
<tr>
<td style="padding-left: calc(2px + {{ disp_level }}em);">{{ ':'.join(account.name_parts[acc_level+1:]) }}</td>
<td>{% if account.balance != 0 %}{{ (account.balance * (-1 if invert else 1))|a }}{% endif %}</td>
</tr>
{{ walk_children(account.children, acc_level + 1, disp_level + 1, invert) }}
{% endmacro %}
{% macro walk_children(children, acc_level=0, disp_level=0, invert=False) %}
{% for account in children %}
{{ do_account(account, acc_level, disp_level, invert) }}
{% endfor %}
{% endmacro %}
<!DOCTYPE html>
<html>
<head>
<meta charset="utf-8">
<title>Income Statement for the {{ period }}</title>
<link rel="stylesheet" type="text/css" href="https://cdnjs.cloudflare.com/ajax/libs/normalize/8.0.1/normalize.min.css" integrity="sha256-l85OmPOjvil/SOvVt3HnSSjzF1TUMyT9eV0c2BzEGzU=" crossorigin="anonymous">
<link rel="stylesheet" type="text/css" href="{{ url_for('static', filename='main.css') }}">
</head>
<body>
<h1>Income Statement</h1>
<h2>For the {{ period }}</h2>
<table class="ledger two-amounts">
<tr><th class="h1" colspan="2">Income</th></tr>
{{ walk_children(income.children, invert=True) }}
<tr class="total">
<td>Total Income</td>
<td>{{ -income.total()|a }}</td>
</tr>
<tr><td colspan="2">&nbsp;</td></tr>
<tr><th class="h1" colspan="2">Expenses</th></tr>
{{ walk_children(expenses.children) }}
<tr class="total">
<td>Total Expenses</td>
<td>{{ expenses.total()|a }}</td>
</tr>
<tr><td colspan="2">&nbsp;</td></tr>
<tr class="total">
<td>Net Surplus (Loss)</td>
<td>{{ -(income.total() + expenses.total())|a }}</td>
</tr>
</table>
</body>
</html>

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{#
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/>.
#}
<!DOCTYPE html>
<html>
<head>
<meta charset="utf-8">
<title>Trial Balance as at {{ date.strftime('%d %B %Y') }}</title>
<link rel="stylesheet" type="text/css" href="https://cdnjs.cloudflare.com/ajax/libs/normalize/8.0.1/normalize.min.css" integrity="sha256-l85OmPOjvil/SOvVt3HnSSjzF1TUMyT9eV0c2BzEGzU=" crossorigin="anonymous">
<link rel="stylesheet" type="text/css" href="{{ url_for('static', filename='main.css') }}">
</head>
<body>
<h1>Trial Balance</h1>
<h2>As at {{ date.strftime('%d %B %Y') }}</h2>
<table class="ledger two-amounts">
<tr>
<th></th>
<th class="h1">Dr</th>
<th class="h1">Cr</th>
</tr>
{% for account in accounts %}
<tr>
<td>{{ account.name }}</td>
<td>{% if account.balance > 0 %}{{ account.balance|b }}{% endif %}</td>
<td>{% if account.balance < 0 %}{{ -account.balance|b }}{% endif %}</td>
</tr>
{% endfor %}
<tr class="total">
<td></td>
<td>{{ total_dr|b }}</td>
<td>{{ total_cr|b }}</td>
</tr>
</table>
</body>
</html>

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# 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/>.
import csv
from datetime import timedelta
from decimal import Decimal
import subprocess
import yaml
# Load config
with open('config.yml', 'r') as f:
config = yaml.safe_load(f)
class Account:
def __init__(self, name, balance):
self.name = name
self.balance = balance
self.parent = None
self.children = []
@property
def name_parts(self):
return self.name.split(':')
def total(self):
result = self.balance
for child in self.children:
result += child.total()
return result
def run_ledger(*args):
proc = subprocess.Popen(['ledger', '--args-only', '--file', config['ledger_file'], '-X', config['report_currency']] + config['ledger_args'] + list(args), encoding='utf-8', stdout=subprocess.PIPE, stderr=subprocess.PIPE)
stdout, stderr = proc.communicate()
if stderr:
raise Exception(stderr)
return stdout
def run_ledger_date(date, *args):
return run_ledger('--end', (date + timedelta(days=1)).strftime('%Y-%m-%d'), *args)
BALANCE_FORMAT = '%(quoted(display_total)),%(quoted(account))\n'
def parse_balance(output):
reader = csv.reader(output.splitlines())
accounts = []
# Parse balance lines
for row in reader:
balance = row[0]
if balance.startswith(config['report_currency']):
balance = balance[1:]
accounts.append(Account(row[1], Decimal(balance)))
return accounts
def make_account_tree(accounts):
accounts_map = {}
for account in accounts:
accounts_map[account.name] = account
for i in range(1, len(account.name_parts)):
parent_name = ':'.join(account.name_parts[:i])
if parent_name not in accounts_map:
accounts_map[parent_name] = Account(parent_name, Decimal(0))
for account in accounts_map.values():
if len(account.name_parts) > 1:
account.parent = accounts_map[':'.join(account.name_parts[:-1])]
account.parent.children.append(account)
return accounts_map
# Return a regex for an account and its children
def aregex(account):
return '^{0}:|^{0}$'.format(account)
def financial_year(date):
pstart = date.replace(day=1, month=7)
if pstart > date:
pstart = pstart.replace(year=pstart.year - 1)
return pstart
# Calculate Unrealized Gains
def unrealized_gains(date):
accounts_cost = parse_balance(run_ledger_date(date, 'balance', '--balance-format', BALANCE_FORMAT, '--no-total', '--flat', '--cost', aregex(config['assets_account']), aregex(config['liabilities_account'])))
accounts_current = parse_balance(run_ledger_date(date, 'balance', '--balance-format', BALANCE_FORMAT, '--no-total', '--flat', '--market', aregex(config['assets_account']), aregex(config['liabilities_account'])))
total_cost = sum(a.balance for a in accounts_cost)
total_current = sum(a.balance for a in accounts_current)
unrealized_gains = total_current - total_cost
return unrealized_gains
# Get account balances at date
def get_accounts(date):
# Calculate Unrealized Gains
unrealized_gains_amt = unrealized_gains(date)
# Get account balances
accounts = parse_balance(run_ledger_date(date, 'balance', '--balance-format', BALANCE_FORMAT, '--no-total', '--flat', '--cost', aregex(config['income_account']), aregex(config['expenses_account'])))
accounts += parse_balance(run_ledger_date(date, 'balance', '--balance-format', BALANCE_FORMAT, '--no-total', '--flat', '--market', aregex(config['assets_account']), aregex(config['liabilities_account']), aregex(config['equity_account'])))
# Add Unrealized Gains
accounts.append(Account(config['unrealized_gains'], -unrealized_gains_amt))
accounts.sort(key=lambda a: a.name)
return accounts
# Calculate trial balance
def trial_balance(date, pstart):
# Get balances at period start
accounts_pstart = get_accounts(pstart - timedelta(days=1))
accounts_map_pstart = make_account_tree(accounts_pstart)
# Get balances at date
accounts = get_accounts(date)
# Adjust Retained Earnings
total_pandl = Decimal(0)
if config['income_account'] in accounts_map_pstart:
total_pandl = accounts_map_pstart[config['income_account']].total()
if config['expenses_account'] in accounts_map_pstart:
total_pandl += accounts_map_pstart[config['expenses_account']].total()
next(a for a in accounts if a.name == config['retained_earnings']).balance += total_pandl
# 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 account.name in accounts_map_pstart:
account.balance -= accounts_map_pstart[account.name].balance
return accounts

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/*
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/>.
*/
body {
font-family: 'TeX Gyre Termes', 'Nimbus Roman', 'Times New Roman', 'Liberation Serif', Times, serif;
}
h1 {
text-align: center;
font-size: x-large;
font-weight: bold;
margin: 0;
}
h2 {
text-align: center;
font-size: medium;
font-weight: normal;
margin: 0.2em 0 1em 0;
}
table.ledger {
width: 100%;
border-collapse: collapse;
}
table.ledger td, table.ledger th {
padding: 2px 2px 2px 2px;
}
table.ledger th {
text-align: left;
}
table.ledger th.h1 {
text-align: center;
}
table.ledger tr.total td {
font-weight: bold;
border-top: 1pt solid black;
border-bottom: 1pt solid black;
}
table.two-amounts tr td:nth-child(2), table.two-amounts tr td:nth-child(3) {
text-align: right;
}
@media screen {
body {
padding: 2em;
}
}