# The accounting application of the Mia project. # by imacat , 2020/7/13 # 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 utilities of the accounting application. """ import re from django.conf import settings from django.db.models import Q, Sum, Case, When, F, Count, Max, Min from django.urls import reverse from django.utils import timezone from django.utils.translation import pgettext from .forms import TransactionForm, RecordForm from .models import Account, Transaction, Record from mia_core.period import Period from mia_core.status import retrieve_status from mia_core.utils import new_pk class ReportUrl: """The URL of the accounting reports. Args: **kwargs: the keyword arguments: period (Period): The currently-specified period. cash (Account): The currently-specified account of the cash account or cash summary. ledger (Account): The currently-specified account of the ledger or leger summary. Attributes: cash (str): The URL of the cash account. cash_summary (str): The URL of the cash summary. ledger (str): The URL of the ledger. ledger_summary (str): The URL of the ledger summary. journal (str): The URL of the journal. trial_balance (str): The URL of the trial balance. income_statement (str): The URL of the income statement. balance_sheet (str): The URL of the balance sheet. """ _period = None _cash = None _ledger = None def __init__(self, **kwargs): if "period" in kwargs: self._period = kwargs["period"] else: self._period = Period() if "cash" in kwargs: self._cash = kwargs["cash"] else: self._cash = Account.objects.get( code=settings.ACCOUNTING["DEFAULT_CASH_ACCOUNT"]) if "ledger" in kwargs: self._ledger = kwargs["ledger"] else: self._ledger = Account.objects.get( code=settings.ACCOUNTING["DEFAULT_LEDGER_ACCOUNT"]) @property def cash(self): return reverse( "accounting:cash", args=(self._cash, self._period)) @property def cash_summary(self): return reverse("accounting:cash-summary", args=(self._cash,)) @property def ledger(self): return reverse( "accounting:ledger", args=(self._ledger, self._period)) @property def ledger_summary(self): return reverse("accounting:ledger-summary", args=(self._ledger,)) @property def journal(self): return reverse("accounting:journal", args=(self._period,)) @property def trial_balance(self): return reverse("accounting:trial-balance", args=(self._period,)) @property def income_statement(self): return reverse("accounting:income-statement", args=(self._period,)) @property def balance_sheet(self): return reverse("accounting:balance-sheet", args=(self._period,)) class Populator: """The helper to populate the accounting data. Args: user (User): The user in action. Attributes: user (User): The user in action. """ user = None def __init__(self, user): self.user = user def add_accounts(self, accounts): """Adds accounts. Args: accounts (tuple[tuple[any]]): Tuples of (code, Traditional Chinese, English, Simplified Chinese) of the accounts. """ for data in accounts: code = data[0] if isinstance(code, int): code = str(code) parent = None if len(code) == 1\ else Account.objects.get(code=code[:-1]) Account(pk=new_pk(Account), parent=parent, code=code, title_zh_hant=data[1], title_en=data[2], title_zh_hans=data[3], created_by=self.user, updated_by=self.user).save() def add_transfer_transaction(self, date, debit, credit): """Adds a transfer transaction. Args: date (datetime.date|int): The date, or the number of days from today. debit (tuple[tuple[any]]): Tuples of (account, summary, amount) of the debit records. credit (tuple[tuple[any]]): Tuples of (account, summary, amount) of the credit records. """ if isinstance(date, int): date = timezone.localdate() + timezone.timedelta(days=date) order = Transaction.objects.filter(date=date).count() + 1 transaction = Transaction(pk=new_pk(Transaction), date=date, ord=order, created_by=self.user, updated_by=self.user) transaction.save() order = 1 for data in debit: account = data[0] if isinstance(account, str): account = Account.objects.get(code=account) elif isinstance(account, int): account = Account.objects.get(code=str(account)) transaction.record_set.create(pk=new_pk(Record), is_credit=False, ord=order, account=account, summary=data[1], amount=data[2], created_by=self.user, updated_by=self.user) order = order + 1 order = 1 for data in credit: account = data[0] if isinstance(account, str): account = Account.objects.get(code=account) elif isinstance(account, int): account = Account.objects.get(code=str(account)) transaction.record_set.create(pk=new_pk(Record), is_credit=True, ord=order, account=account, summary=data[1], amount=data[2], created_by=self.user, updated_by=self.user) order = order + 1 def add_income_transaction(self, date, credit): """Adds a cash income transaction. Args: date (datetime.date|int): The date, or the number of days from today. credit (tuple[tuple[any]]): Tuples of (account, summary, amount) of the credit records. """ amount = sum([x[2] for x in credit]) self.add_transfer_transaction(date, (("1111", None, amount),), credit) def add_expense_transaction(self, date, debit): """Adds a cash income transaction. Args: date (datetime.date|int): The date, or the number of days from today. debit (tuple[tuple[any]]): Tuples of (account, summary, amount) of the debit records. """ amount = sum([x[2] for x in debit]) self.add_transfer_transaction(date, debit, (("1111", None, amount),)) def get_cash_accounts(): """Returns the cash accounts. Returns: list[Account]: The cash accounts. """ accounts = list( Account.objects .filter( code__in=Record.objects .filter( Q(account__code__startswith="11") | Q(account__code__startswith="12") | Q(account__code__startswith="21") | Q(account__code__startswith="22")) .values("account__code")) .order_by("code")) accounts.insert(0, Account( code="0", title=pgettext( "Accounting|", "current assets and liabilities"), )) return accounts def get_ledger_accounts(): """Returns the accounts for the ledger. Returns: list[Account]: The accounts for the ledger. """ # TODO: Te be replaced with the Django model queries return list(Account.objects.raw("""SELECT s.* FROM accounting_accounts AS s WHERE s.code IN (SELECT s.code FROM accounting_accounts AS s INNER JOIN (SELECT s.code FROM accounting_accounts AS s INNER JOIN accounting_records AS r ON r.account_sn = s.sn GROUP BY s.code) AS u ON u.code LIKE s.code || '%' GROUP BY s.code) ORDER BY s.code""")) def find_imbalanced(records): """"Finds the records with imbalanced transactions, and sets their is_balanced attribute. Args: records (list[Record]): The accounting records. """ imbalanced = [x.pk for x in Transaction.objects .annotate( balance=Sum(Case( When(record__is_credit=True, then=-1), default=1) * F("record__amount"))) .filter(~Q(balance=0))] for record in records: record.is_balanced = record.transaction.pk not in imbalanced def find_order_holes(records): """"Finds whether the order of the transactions on this day is not 1, 2, 3, 4, 5..., and should be reordered, and sets their has_order_holes attributes. Args: records (list[Record]): The accounting records. """ holes = [x["date"] for x in Transaction.objects .values("date") .annotate(count=Count("ord"), max=Max("ord"), min=Min("ord")) .filter(~(Q(max=F("count")) & Q(min=1)))] +\ [x["date"] for x in Transaction.objects .values("date", "ord") .annotate(count=Count("pk")) .filter(~Q(count=1))] for record in records: record.has_order_hole = record.transaction.date in holes def fill_transaction_from_form(transaction, form): """Fills the transaction from the form. Args: transaction (Transaction): The transaction. form (dict): The form """ if "date" in form: transaction.date = form["date"] if "notes" in form: transaction.notes = form["notes"] # The records max_no = { "debit": 0, "credit": 0, } for key in form.keys(): m = re.match( "^(debit|credit)-([1-9][0-9]*)-(id|ord|account|summary|amount)$", key) if m is not None: rec_type = m.group(1) no = int(m.group(2)) if max_no[rec_type] < no: max_no[rec_type] = no records = [] for rec_type in max_no.keys(): for i in range(max_no[rec_type]): no = i + 1 record = Record( ord=no, is_credit=(rec_type == "credit"), transaction=transaction) if F"{rec_type}-{no}-id" in form: record.pk = form[F"{rec_type}-{no}-id"] if F"{rec_type}-{no}-account" in form: record.account = Account(code=form[F"{rec_type}-{no}-account"]) if F"{rec_type}-{no}-summary" in form: record.summary = form[F"{rec_type}-{no}-summary"] if F"{rec_type}-{no}-amount" in form: record.amount = form[F"{rec_type}-{no}-amount"] records.append(record) transaction.records = records def sort_form_transaction_records(form): """Sorts the records in the form by their specified order, so that the form can be used to populate the data to return to the user. Args: form (dict): The POSTed form. """ # Collects the available record numbers record_no = { "debit": [], "credit": [], } for key in form.keys(): m = re.match( "^(debit|credit)-([1-9][0-9]*)-(id|ord|account|summary|amount)", key) if m is None: continue record_type = m.group(1) no = int(m.group(2)) if no not in record_no[record_type]: record_no[record_type].append(no) # Sorts these record numbers by their specified orders for record_type in record_no.keys(): orders = {} for no in record_no[record_type]: try: orders[no] = int(form[F"{record_type}-{no}-ord"]) except KeyError: orders[no] = 9999 except ValueError: orders[no] = 9999 record_no[record_type].sort(key=lambda x: orders[x]) # Constructs the sorted new form new_form = {} for record_type in record_no.keys(): for i in range(len(record_no[record_type])): old_no = record_no[record_type][i] no = i + 1 new_form[F"{record_type}-{no}-ord"] = no for attr in ["id", "account", "summary", "amount"]: if F"{record_type}-{old_no}-{attr}" in form: new_form[F"{record_type}-{no}-{attr}"]\ = form[F"{record_type}-{old_no}-{attr}"] # Purges the old form and fills it with the new form for x in [x for x in form.keys() if re.match( "^(debit|credit)-([1-9][0-9]*)-(id|ord|account|summary|amount)", x)]: del form[x] for key in new_form.keys(): form[key] = new_form[key] def make_transaction_form_from_model(transaction, exists): """Converts a transaction data model to a transaction form. Args: transaction (Transaction): The transaction data model. exists (bool): Whether the current transaction exists. Returns: TransactionForm: The transaction form. """ transaction_form = TransactionForm( {x: str(getattr(transaction, x)) for x in ["date", "notes"] if getattr(transaction, x) is not None}) transaction_form.transaction = transaction if exists else None for record in transaction.records: data = {x: getattr(record, x) for x in ["summary", "amount"] if getattr(record, x) is not None} data["id"] = record.pk try: data["account"] = record.account.code except AttributeError: pass record_form = RecordForm(data) record_form.transaction = transaction_form.transaction record_form.is_credit = record.is_credit if record.is_credit: transaction_form.credit_records.append(record_form) else: transaction_form.debit_records.append(record_form) return transaction_form def make_transaction_form_from_post(post, txn_type, transaction): """Converts the POSTed data to a transaction form. Args: post (dict[str]): The POSTed data. txn_type (str): The transaction type. transaction (Transaction|None): The current transaction, or None if there is no current transaction. Returns: TransactionForm: The transaction form. """ transaction_form = TransactionForm( {x: post[x] for x in ("date", "notes") if x in post}) transaction_form.transaction = transaction transaction_form.txn_type = txn_type # The records max_no = { "debit": 0, "credit": 0, } for key in post.keys(): m = re.match( "^(debit|credit)-([1-9][0-9]*)-(id|ord|account|summary|amount)$", key) if m is not None: rec_type = m.group(1) no = int(m.group(2)) if max_no[rec_type] < no: max_no[rec_type] = no if max_no["debit"] == 0: max_no["debit"] = 1 if max_no["credit"] == 0: max_no["credit"] = 1 for rec_type in max_no.keys(): records = [] is_credit = (rec_type == "credit") for i in range(max_no[rec_type]): no = i + 1 record = RecordForm( {x: post[F"{rec_type}-{no}-{x}"] for x in ["id", "account", "summary", "amount"] if F"{rec_type}-{no}-{x}" in post}) record.transaction = transaction_form.transaction record.is_credit = is_credit records.append(record) if rec_type == "debit": transaction_form.debit_records = records else: transaction_form.credit_records = records return transaction_form def make_transaction_form_from_status(request, txn_type, transaction): """Converts the previously-stored status to a transaction form. Args: request (HttpRequest): The request. txn_type (str): The transaction type. transaction (Transaction|None): The current transaction, or None if there is no current transaction. Returns: TransactionForm: The transaction form, or None if there is no previously-stored status. """ status = retrieve_status(request) if status is None: return None if "form" not in status: return return make_transaction_form_from_post( status["form"], txn_type, transaction)