492 lines
17 KiB
Python
492 lines
17 KiB
Python
# The accounting application of the Mia project.
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# by imacat <imacat@mail.imacat.idv.tw>, 2020/7/13
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# Copyright (c) 2020 imacat.
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#
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# Licensed under the Apache License, Version 2.0 (the "License");
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# you may not use this file except in compliance with the License.
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# You may obtain a copy of the License at
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#
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# http://www.apache.org/licenses/LICENSE-2.0
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#
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# Unless required by applicable law or agreed to in writing, software
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# distributed under the License is distributed on an "AS IS" BASIS,
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# WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
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# See the License for the specific language governing permissions and
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# limitations under the License.
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"""The utilities of the accounting application.
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"""
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import re
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from django.conf import settings
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from django.db.models import Q, Sum, Case, When, F, Count, Max, Min
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from django.urls import reverse
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from django.utils import timezone
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from django.utils.translation import pgettext
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from .forms import TransactionForm, RecordForm
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from .models import Account, Transaction, Record
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from mia_core.period import Period
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from mia_core.status import retrieve_status
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from mia_core.utils import new_pk
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class ReportUrl:
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"""The URL of the accounting reports.
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Args:
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**kwargs: the keyword arguments:
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period (Period): The currently-specified period.
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cash (Account): The currently-specified account of the
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cash account or cash summary.
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ledger (Account): The currently-specified account of the
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ledger or leger summary.
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Attributes:
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cash (str): The URL of the cash account.
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cash_summary (str): The URL of the cash summary.
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ledger (str): The URL of the ledger.
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ledger_summary (str): The URL of the ledger summary.
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journal (str): The URL of the journal.
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trial_balance (str): The URL of the trial balance.
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income_statement (str): The URL of the income statement.
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balance_sheet (str): The URL of the balance sheet.
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"""
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def __init__(self, **kwargs):
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if "period" in kwargs:
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self._period = kwargs["period"]
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else:
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self._period = Period()
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if "cash" in kwargs:
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self._cash = kwargs["cash"]
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else:
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self._cash = Account.objects.get(
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code=settings.ACCOUNTING["DEFAULT_CASH_ACCOUNT"])
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if "ledger" in kwargs:
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self._ledger = kwargs["ledger"]
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else:
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self._ledger = Account.objects.get(
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code=settings.ACCOUNTING["DEFAULT_LEDGER_ACCOUNT"])
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def cash(self):
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return reverse(
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"accounting:cash", args=(self._cash, self._period))
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def cash_summary(self):
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return reverse("accounting:cash-summary", args=(self._cash,))
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def ledger(self):
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return reverse(
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"accounting:ledger", args=(self._ledger, self._period))
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def ledger_summary(self):
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return reverse("accounting:ledger-summary", args=(self._ledger,))
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def journal(self):
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return reverse("accounting:journal", args=(self._period,))
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def trial_balance(self):
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return reverse("accounting:trial-balance", args=(self._period,))
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def income_statement(self):
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return reverse("accounting:income-statement", args=(self._period,))
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def balance_sheet(self):
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return reverse("accounting:balance-sheet", args=(self._period,))
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class Populator:
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"""The helper to populate the accounting data.
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Args:
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user (User): The user in action.
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Attributes:
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user (User): The user in action.
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"""
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def __init__(self, user):
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self.user = user
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def add_accounts(self, accounts):
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"""Adds accounts.
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Args:
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accounts (tuple[tuple[any]]): Tuples of
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(code, Traditional Chinese, English, Simplified Chinese)
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of the accounts.
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"""
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for data in accounts:
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code = data[0]
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if isinstance(code, int):
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code = str(code)
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parent = None if len(code) == 1\
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else Account.objects.get(code=code[:-1])
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Account(pk=new_pk(Account), parent=parent, code=code,
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title_zh_hant=data[1], title_en=data[2],
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title_zh_hans=data[3],
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created_by=self.user, updated_by=self.user).save()
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def add_transfer_transaction(self, date, debit, credit):
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"""Adds a transfer transaction.
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Args:
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date (datetime.date|int): The date, or the number of days from
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today.
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debit (tuple[tuple[any]]): Tuples of (account, summary, amount)
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of the debit records.
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credit (tuple[tuple[any]]): Tuples of (account, summary, amount)
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of the credit records.
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"""
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if isinstance(date, int):
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date = timezone.localdate() + timezone.timedelta(days=date)
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order = Transaction.objects.filter(date=date).count() + 1
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transaction = Transaction(pk=new_pk(Transaction), date=date, ord=order,
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created_by=self.user, updated_by=self.user)
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transaction.save()
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order = 1
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for data in debit:
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account = data[0]
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if isinstance(account, str):
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account = Account.objects.get(code=account)
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elif isinstance(account, int):
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account = Account.objects.get(code=str(account))
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transaction.record_set.create(pk=new_pk(Record), is_credit=False,
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ord=order, account=account,
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summary=data[1], amount=data[2],
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created_by=self.user,
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updated_by=self.user)
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order = order + 1
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order = 1
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for data in credit:
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account = data[0]
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if isinstance(account, str):
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account = Account.objects.get(code=account)
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elif isinstance(account, int):
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account = Account.objects.get(code=str(account))
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transaction.record_set.create(pk=new_pk(Record), is_credit=True,
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ord=order, account=account,
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summary=data[1], amount=data[2],
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created_by=self.user,
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updated_by=self.user)
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order = order + 1
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def add_income_transaction(self, date, credit):
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"""Adds a cash income transaction.
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Args:
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date (datetime.date|int): The date, or the number of days from
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today.
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credit (tuple[tuple[any]]): Tuples of (account, summary, amount) of
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the credit records.
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"""
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amount = sum([x[2] for x in credit])
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self.add_transfer_transaction(date, (("1111", None, amount),), credit)
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def add_expense_transaction(self, date, debit):
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"""Adds a cash income transaction.
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Args:
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date (datetime.date|int): The date, or the number of days from
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today.
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debit (tuple[tuple[any]]): Tuples of (account, summary, amount) of
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the debit records.
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"""
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amount = sum([x[2] for x in debit])
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self.add_transfer_transaction(date, debit, (("1111", None, amount),))
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def get_cash_accounts():
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"""Returns the cash accounts.
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Returns:
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list[Account]: The cash accounts.
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"""
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accounts = list(
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Account.objects
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.filter(
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code__in=Record.objects
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.filter(
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Q(account__code__startswith="11")
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| Q(account__code__startswith="12")
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| Q(account__code__startswith="21")
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| Q(account__code__startswith="22"))
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.values("account__code"))
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.order_by("code"))
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accounts.insert(0, Account(
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code="0",
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title=pgettext(
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"Accounting|", "current assets and liabilities"),
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))
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return accounts
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def get_ledger_accounts():
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"""Returns the accounts for the ledger.
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Returns:
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list[Account]: The accounts for the ledger.
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"""
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# TODO: Te be replaced with the Django model queries
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return list(Account.objects.raw("""SELECT s.*
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FROM accounting_accounts AS s
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WHERE s.code IN (SELECT s.code
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FROM accounting_accounts AS s
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INNER JOIN (SELECT s.code
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FROM accounting_accounts AS s
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INNER JOIN accounting_records AS r ON r.account_sn = s.sn
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GROUP BY s.code) AS u
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ON u.code LIKE s.code || '%'
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GROUP BY s.code)
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ORDER BY s.code"""))
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def find_imbalanced(records):
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""""Finds the records with imbalanced transactions, and sets their
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is_balanced attribute.
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Args:
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records (list[Record]): The accounting records.
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"""
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imbalanced = [x.pk for x in Transaction.objects
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.annotate(
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balance=Sum(Case(
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When(record__is_credit=True, then=-1),
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default=1) * F("record__amount")))
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.filter(~Q(balance=0))]
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for record in records:
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record.is_balanced = record.transaction.pk not in imbalanced
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def find_order_holes(records):
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""""Finds whether the order of the transactions on this day is not
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1, 2, 3, 4, 5..., and should be reordered, and sets their
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has_order_holes attributes.
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Args:
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records (list[Record]): The accounting records.
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"""
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holes = [x["date"] for x in Transaction.objects
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.values("date")
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.annotate(count=Count("ord"),
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max=Max("ord"),
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min=Min("ord"))
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.filter(~(Q(max=F("count")) & Q(min=1)))] +\
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[x["date"] for x in Transaction.objects
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.values("date", "ord")
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.annotate(count=Count("pk"))
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.filter(~Q(count=1))]
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for record in records:
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record.has_order_hole = record.transaction.date in holes
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def fill_txn_from_post(txn, post):
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"""Fills the transaction from the POSTed data.
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Args:
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txn (Transaction): The transaction.
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post (dict): The POSTed data.
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"""
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if "date" in post:
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txn.date = post["date"]
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if "notes" in post:
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txn.notes = post["notes"]
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# The records
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max_no = _find_max_record_no(post)
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records = []
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for rec_type in max_no.keys():
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for i in range(max_no[rec_type]):
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no = i + 1
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record = Record(
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ord=no,
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is_credit=(rec_type == "credit"),
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transaction=txn)
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if F"{rec_type}-{no}-id" in post:
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record.pk = post[F"{rec_type}-{no}-id"]
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if F"{rec_type}-{no}-account" in post:
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record.account = Account(code=post[F"{rec_type}-{no}-account"])
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if F"{rec_type}-{no}-summary" in post:
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record.summary = post[F"{rec_type}-{no}-summary"]
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if F"{rec_type}-{no}-amount" in post:
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record.amount = post[F"{rec_type}-{no}-amount"]
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records.append(record)
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txn.records = records
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def sort_post_txn_records(post):
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"""Sorts the records in the form by their specified order, so that the
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form can be used to populate the data to return to the user.
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Args:
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post (dict): The POSTed form.
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"""
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# Collects the available record numbers
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record_no = {
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"debit": [],
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"credit": [],
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}
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for key in post.keys():
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m = re.match(
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"^(debit|credit)-([1-9][0-9]*)-(id|ord|account|summary|amount)",
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key)
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if m is None:
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continue
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record_type = m.group(1)
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no = int(m.group(2))
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if no not in record_no[record_type]:
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record_no[record_type].append(no)
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# Sorts these record numbers by their specified orders
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for record_type in record_no.keys():
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orders = {}
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for no in record_no[record_type]:
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try:
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orders[no] = int(post[F"{record_type}-{no}-ord"])
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except KeyError:
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orders[no] = 9999
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except ValueError:
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orders[no] = 9999
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record_no[record_type].sort(key=lambda n: orders[n])
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# Constructs the sorted new form
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new_post = {}
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for record_type in record_no.keys():
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for i in range(len(record_no[record_type])):
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old_no = record_no[record_type][i]
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no = i + 1
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new_post[F"{record_type}-{no}-ord"] = no
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for attr in ["id", "account", "summary", "amount"]:
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if F"{record_type}-{old_no}-{attr}" in post:
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new_post[F"{record_type}-{no}-{attr}"]\
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= post[F"{record_type}-{old_no}-{attr}"]
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# Purges the old form and fills it with the new form
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for x in [x for x in post.keys() if re.match(
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"^(debit|credit)-([1-9][0-9]*)-(id|ord|account|summary|amount)",
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x)]:
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del post[x]
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for key in new_post.keys():
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post[key] = new_post[key]
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def make_txn_form_from_model(txn, exists):
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"""Converts a transaction data model to a transaction form.
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Args:
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txn (Transaction): The transaction data model.
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exists (bool): Whether the current transaction exists.
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Returns:
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TransactionForm: The transaction form.
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"""
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form = TransactionForm(
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{x: str(getattr(txn, x)) for x in ["date", "notes"]
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if getattr(txn, x) is not None})
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form.transaction = txn if exists else None
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for record in txn.records:
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data = {x: getattr(record, x)
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for x in ["summary", "amount"]
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if getattr(record, x) is not None}
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data["id"] = record.pk
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try:
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data["account"] = record.account.code
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except AttributeError:
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pass
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record_form = RecordForm(data)
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record_form.transaction = form.transaction
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record_form.is_credit = record.is_credit
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if record.is_credit:
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form.credit_records.append(record_form)
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else:
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form.debit_records.append(record_form)
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return form
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def make_txn_form_from_post(post, txn_type, txn):
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"""Converts the POSTed data to a transaction form.
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Args:
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post (dict[str]): The POSTed data.
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txn_type (str): The transaction type.
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txn (Transaction|None): The current transaction, or None
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if there is no current transaction.
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Returns:
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TransactionForm: The transaction form.
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"""
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form = TransactionForm(
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{x: post[x] for x in ("date", "notes") if x in post})
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form.transaction = txn
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form.txn_type = txn_type
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# The records
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max_no = _find_max_record_no(post)
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if max_no["debit"] == 0:
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max_no["debit"] = 1
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if max_no["credit"] == 0:
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max_no["credit"] = 1
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for rec_type in max_no.keys():
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records = []
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is_credit = (rec_type == "credit")
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for i in range(max_no[rec_type]):
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no = i + 1
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record_form = RecordForm(
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{x: post[F"{rec_type}-{no}-{x}"]
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for x in ["id", "account", "summary", "amount"]
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if F"{rec_type}-{no}-{x}" in post})
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record_form.transaction = form.transaction
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record_form.is_credit = is_credit
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records.append(record_form)
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if rec_type == "debit":
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form.debit_records = records
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else:
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form.credit_records = records
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return form
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def make_txn_form_from_status(request, txn_type, txn):
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"""Converts the previously-stored status to a transaction form.
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Args:
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request (HttpRequest): The request.
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txn_type (str): The transaction type.
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txn (Transaction|None): The current transaction, or None
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if there is no current transaction.
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Returns:
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TransactionForm: The transaction form, or None if there is no
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previously-stored status.
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"""
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status = retrieve_status(request)
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if status is None:
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return None
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if "form" not in status:
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return
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return make_txn_form_from_post(
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status["form"], txn_type, txn)
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def _find_max_record_no(post):
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"""Finds the max debit and record numbers from the POSTed form.
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Args:
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post (dict[str,str]): The POSTed data.
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Returns:
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dict[str,int]: The max debit and record numbers from the POSTed form.
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"""
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max_no = {
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"debit": 0,
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"credit": 0,
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}
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for key in post.keys():
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m = re.match(
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"^(debit|credit)-([1-9][0-9]*)-(id|ord|account|summary|amount)$",
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key)
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if m is not None:
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record_type = m.group(1)
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no = int(m.group(2))
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if max_no[record_type] < no:
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max_no[record_type] = no
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return max_no
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