mia-accounting-django/accounting/models.py

# The accounting application of the Mia project.
#   by imacat <imacat@mail.imacat.idv.tw>, 2020/6/29

#  Copyright (c) 2020 imacat.
#
#  Licensed under the Apache License, Version 2.0 (the "License");
#  you may not use this file except in compliance with the License.
#  You may obtain a copy of the License at
#
#      http://www.apache.org/licenses/LICENSE-2.0
#
#  Unless required by applicable law or agreed to in writing, software
#  distributed under the License is distributed on an "AS IS" BASIS,
#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
#  See the License for the specific language governing permissions and
#  limitations under the License.

"""The data models of the accounting application.

"""
from dirtyfields import DirtyFieldsMixin
from django.conf import settings
from django.db import models, transaction
from django.db.models import Q
from django.urls import reverse

from mia_core.utils import get_multi_lingual_attr, set_multi_lingual_attr, \
    new_pk


class Account(DirtyFieldsMixin, models.Model):
    """An account."""
    id = models.PositiveIntegerField(primary_key=True)
    parent = models.ForeignKey(
        "self", on_delete=models.PROTECT, null=True,
        related_name="child_set")
    code = models.CharField(max_length=5, unique=True)
    title_zh_hant = models.CharField(max_length=32)
    title_en = models.CharField(max_length=128, null=True)
    title_zh_hans = models.CharField(max_length=32, null=True)
    created_at = models.DateTimeField(auto_now_add=True)
    created_by = models.ForeignKey(
        settings.AUTH_USER_MODEL, on_delete=models.PROTECT,
        related_name="created_accounting_accounts")
    updated_at = models.DateTimeField(auto_now=True)
    updated_by = models.ForeignKey(
        settings.AUTH_USER_MODEL, on_delete=models.PROTECT,
        related_name="updated_accounting_accounts")
    CASH = "1111"
    ACCUMULATED_BALANCE = "3351"
    NET_CHANGE = "3353"

    def __init__(self, *args, **kwargs):
        super(Account, self).__init__(*args, **kwargs)
        self.url = None
        self.debit_amount = None
        self.credit_amount = None
        self.amount = None
        self.is_for_debit = None
        self.is_for_credit = None
        self._is_in_use = None
        self._is_parent_and_in_use = None

    def __str__(self):
        """Returns the string representation of this account."""
        return self.code.__str__() + " " + self.title

    def save(self, current_user=None, force_insert=False, force_update=False,
             using=None, update_fields=None):
        self.parent = None if len(self.code) == 1\
            else Account.objects.get(code=self.code[:-1])
        if self.pk is None:
            self.pk = new_pk(Account)
        if getattr(self, "created_by", None) is None:
            self.created_by = current_user
        if getattr(self, "updated_by", None) is None:
            self.updated_by = current_user
        with transaction.atomic():
            super(Account, self).save(
                force_insert=force_insert, force_update=force_update,
                using=using, update_fields=update_fields)

    class Meta:
        db_table = "accounting_accounts"

    @property
    def title(self):
        return get_multi_lingual_attr(self, "title")

    @title.setter
    def title(self, value):
        set_multi_lingual_attr(self, "title", value)

    @property
    def option_data(self):
        return {
            "code": self.code,
            "title": self.title,
        }

    @property
    def is_parent_and_in_use(self):
        """Whether this is a parent account and is in use.

        Returns:
            bool: True if this is a parent account and is in use, or false
                otherwise
        """
        if self._is_parent_and_in_use is None:
            self._is_parent_and_in_use = self.child_set.count() > 0\
                                         and self.record_set.count() > 0
        return self._is_parent_and_in_use

    @is_parent_and_in_use.setter
    def is_parent_and_in_use(self, value):
        self._is_parent_and_in_use = value

    @property
    def is_in_use(self):
        """Whether this account is in use.

        Returns:
            bool: True if this account is in use, or false otherwise.
        """
        if self._is_in_use is None:
            self._is_in_use = self.child_set.count() > 0\
                              or self.record_set.count() > 0
        return self._is_in_use

    @is_in_use.setter
    def is_in_use(self, value):
        self._is_in_use = value


class Transaction(DirtyFieldsMixin, models.Model):
    """An accounting transaction."""
    id = models.PositiveIntegerField(primary_key=True)
    date = models.DateField()
    ord = models.PositiveSmallIntegerField(default=1)
    notes = models.CharField(max_length=128, null=True, blank=True)
    created_at = models.DateTimeField(auto_now_add=True)
    created_by = models.ForeignKey(
        settings.AUTH_USER_MODEL, on_delete=models.PROTECT,
        related_name="created_accounting_transactions")
    updated_at = models.DateTimeField(auto_now=True)
    updated_by = models.ForeignKey(
        settings.AUTH_USER_MODEL, on_delete=models.PROTECT,
        related_name="updated_accounting_transactions")

    def __init__(self, *args, **kwargs):
        super(Transaction, self).__init__(*args, **kwargs)
        self._records = None
        self._is_balanced = None
        self._has_order_hole = None

    def __str__(self):
        """Returns the string representation of this accounting
        transaction."""
        return self.date.__str__() + " #" + self.ord.__str__()

    def get_absolute_url(self):
        """Returns the URL to view this transaction."""
        if self.is_cash_expense:
            return reverse(
                "accounting:transactions.detail", args=("expense", self))
        elif self.is_cash_income:
            return reverse(
                "accounting:transactions.detail", args=("income", self))
        else:
            return reverse(
                "accounting:transactions.detail", args=("transfer", self))

    def is_dirty(self, **kwargs):
        """Returns whether the data of this transaction is changed and need
        to be saved into the database.

        Returns:
            bool: True if the data of this transaction is changed and need
                to be saved into the database, or False otherwise.
        """
        if super(Transaction, self).is_dirty(**kwargs):
            return True
        if len([x for x in self.records if x.is_dirty(**kwargs)]) > 0:
            return True
        kept = [x.pk for x in self.records]
        if len([x for x in self.record_set.all() if x.pk not in kept]) > 0:
            return True
        return False

    def delete(self, using=None, keep_parents=False):
        txn_same_day = list(
            Transaction.objects
            .filter(Q(date=self.date), ~Q(pk=self.pk))
            .order_by("ord"))
        txn_to_sort = []
        for i in range(len(txn_same_day)):
            txn_same_day[i].ord = i + 1
            if txn_same_day[i].is_dirty():
                txn_to_sort.append(txn_same_day[i])
        with transaction.atomic():
            for record in self.record_set.all():
                record.delete()
            super(Transaction, self).delete(
                using=using, keep_parents=keep_parents)
            for txn in txn_to_sort:
                txn.save()

    class Meta:
        db_table = "accounting_transactions"

    @property
    def records(self):
        """The records of the transaction.

        Returns:
            list[Record]: The records.
        """
        if self._records is None:
            self._records = list(self.record_set.all())
            self._records.sort(key=lambda x: (x.is_credit, x.ord))
        return self._records

    @records.setter
    def records(self, value):
        self._records = value

    @property
    def debit_records(self):
        """The debit records of this transaction.

        Returns:
            list[Record]: The records.
        """
        return [x for x in self.records if not x.is_credit]

    def debit_total(self):
        """The total amount of the debit records."""
        return sum([x.amount for x in self.debit_records
                    if isinstance(x.amount, int)])

    @property
    def debit_summaries(self):
        """The summaries of the debit records.

        Returns:
            list[str]: The summaries of the debit records.
        """
        return [x.account.title if x.summary is None else x.summary
                for x in self.debit_records]

    @property
    def credit_records(self):
        """The credit records of this transaction.

        Returns:
            list[Record]: The records.
        """
        return [x for x in self.records if x.is_credit]

    def credit_total(self):
        """The total amount of the credit records."""
        return sum([x.amount for x in self.credit_records
                    if isinstance(x.amount, int)])

    @property
    def credit_summaries(self):
        """The summaries of the credit records.

        Returns:
            list[str]: The summaries of the credit records.
        """
        return [x.account.title if x.summary is None else x.summary
                for x in self.credit_records]

    @property
    def amount(self):
        """The amount of this transaction.

        Returns:
            int: The amount of this transaction.
        """
        return self.debit_total()

    @property
    def is_balanced(self):
        """Whether the sum of the amounts of the debit records is the
        same as the sum of the amounts of the credit records. """
        if self._is_balanced is None:
            debit_sum = sum([x.amount for x in self.debit_records])
            credit_sum = sum([x.amount for x in self.credit_records])
            self._is_balanced = debit_sum == credit_sum
        return self._is_balanced

    @is_balanced.setter
    def is_balanced(self, value):
        self._is_balanced = value

    def has_many_same_day(self):
        """whether there are more than one transactions at this day,
        so that the user can sort their orders. """
        return Transaction.objects.filter(date=self.date).count() > 1

    @property
    def has_order_hole(self):
        """Whether the order of the transactions on this day is not
        1, 2, 3, 4, 5..., and should be reordered. """
        if self._has_order_hole is None:
            orders = [x.ord for x in Transaction.objects.filter(
                date=self.date)]
            if len(orders) == 0:
                self._has_order_hole = False
            if max(orders) != len(orders):
                self._has_order_hole = True
            elif min(orders) != 1:
                self._has_order_hole = True
            elif len(orders) != len(set(orders)):
                self._has_order_hole = True
            else:
                self._has_order_hole = False
        return self._has_order_hole

    @has_order_hole.setter
    def has_order_hole(self, value):
        self._has_order_hole = value

    @property
    def is_cash_income(self):
        """Whether this transaction is a cash income transaction."""
        debit_records = self.debit_records
        return (len(debit_records) == 1
                and debit_records[0].account.code == Account.CASH
                and debit_records[0].summary is None)

    @property
    def is_cash_expense(self):
        """Whether this transaction is a cash expense transaction."""
        credit_records = self.credit_records
        return (len(credit_records) == 1
                and credit_records[0].account.code == Account.CASH
                and credit_records[0].summary is None)

    @property
    def type(self):
        """The transaction type."""
        if self.is_cash_expense:
            return "expense"
        elif self.is_cash_income:
            return "income"
        else:
            return "transfer"


class Record(DirtyFieldsMixin, models.Model):
    """An accounting record."""
    id = models.PositiveIntegerField(primary_key=True)
    transaction = models.ForeignKey(
        Transaction, on_delete=models.CASCADE)
    is_credit = models.BooleanField()
    ord = models.PositiveSmallIntegerField()
    account = models.ForeignKey(
        Account, on_delete=models.PROTECT)
    summary = models.CharField(max_length=128, blank=True, null=True)
    amount = models.PositiveIntegerField()
    created_at = models.DateTimeField(auto_now_add=True)
    created_by = models.ForeignKey(
        settings.AUTH_USER_MODEL, on_delete=models.PROTECT,
        related_name="created_accounting_records")
    updated_at = models.DateTimeField(auto_now=True)
    updated_by = models.ForeignKey(
        settings.AUTH_USER_MODEL, on_delete=models.PROTECT,
        related_name="updated_accounting_records")

    def __init__(self, *args, **kwargs):
        super(Record, self).__init__(*args, **kwargs)
        self._debit_amount = None
        self._credit_amount = None
        self.balance = None
        self._is_balanced = None
        self._has_order_hole = None
        self._is_payable = None
        self._is_existing_equipment = None
        self.is_payable = False
        self.is_existing_equipment = False

    def __str__(self):
        """Returns the string representation of this accounting
        record."""
        return "%s %s %s %s" % (
            self.transaction.date,
            self.account.title,
            self.summary,
            self.amount)

    class Meta:
        db_table = "accounting_records"

    @property
    def debit_amount(self):
        """The debit amount of this accounting record."""
        if self._debit_amount is None:
            self._debit_amount = self.amount if not self.is_credit else None
        return self._debit_amount

    @debit_amount.setter
    def debit_amount(self, value):
        self._debit_amount = value

    @property
    def credit_amount(self):
        """The credit amount of this accounting record."""
        if self._credit_amount is None:
            self._credit_amount = self.amount if self.is_credit else None
        return self._credit_amount

    @credit_amount.setter
    def credit_amount(self, value):
        self._credit_amount = value

    @property
    def is_balanced(self):
        """Whether the transaction of this record is balanced. """
        if self._is_balanced is None:
            self._is_balanced = self.transaction.is_balanced
        return self._is_balanced

    @is_balanced.setter
    def is_balanced(self, value):
        self._is_balanced = value

    @property
    def has_order_hole(self):
        """Whether the order of the transactions on this day is not
        1, 2, 3, 4, 5..., and should be reordered. """
        if self._has_order_hole is None:
            self._has_order_hole = self.transaction.has_order_hole
        return self._has_order_hole

    @has_order_hole.setter
    def has_order_hole(self, value):
        self._has_order_hole = value