465 lines
16 KiB
Python
465 lines
16 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 datetime
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from typing import Union, Tuple, List, Optional, Iterable
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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 gettext as _
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from mia_core.period import Period
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from mia_core.templatetags.mia_core import smart_month
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from mia_core.utils import new_pk
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from .models import Account, Transaction, Record
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AccountData = Tuple[Union[str, int], str, str, str]
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RecordData = Tuple[Union[str, int], Optional[str], float]
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DEFAULT_CASH_ACCOUNT = "1111"
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CASH_SHORTCUT_ACCOUNTS = ["0", "1111"]
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DEFAULT_LEDGER_ACCOUNT = "1111"
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PAYABLE_ACCOUNTS = ["2141", "21413"]
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EQUIPMENT_ACCOUNTS = ["1441"],
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class MonthlySummary:
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"""A summary record.
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Args:
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month: The month.
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label: The text label.
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credit: The credit amount.
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debit: The debit amount.
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balance: The balance.
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cumulative_balance: The cumulative balance.
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Attributes:
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month (datetime.date): The month.
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label (str): The text label.
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credit (int): The credit amount.
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debit (int): The debit amount.
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balance (int): The balance.
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cumulative_balance (int): The cumulative balance.
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"""
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def __init__(self, month: datetime.date = None, label: str = None,
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credit: int = None, debit: int = None, balance: int = None,
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cumulative_balance: int = None):
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self.month = month
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self.label = label
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self.credit = credit
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self.debit = debit
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self.balance = balance
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self.cumulative_balance = cumulative_balance
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if self.label is None and self.month is not None:
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self.label = smart_month(self.month)
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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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namespace: The namespace of the current application.
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cash: The currently-specified account of the
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cash account or cash summary.
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ledger: The currently-specified account of the
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ledger or leger summary.
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period: The currently-specified period.
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"""
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def __init__(self, namespace: str, cash: Account = None,
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ledger: Account = None, period: Period = None,):
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self._period = Period() if period is None else period
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self._cash = get_default_cash_account() if cash is None else cash
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self._ledger = get_default_ledger_account()\
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if ledger is None else ledger
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self._namespace = namespace
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def cash(self) -> str:
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return reverse("accounting:cash", args=[self._cash, self._period],
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current_app=self._namespace)
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def cash_summary(self) -> str:
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return reverse("accounting:cash-summary", args=[self._cash],
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current_app=self._namespace)
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def ledger(self) -> str:
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return reverse("accounting:ledger", args=[self._ledger, self._period],
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current_app=self._namespace)
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def ledger_summary(self) -> str:
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return reverse("accounting:ledger-summary", args=[self._ledger],
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current_app=self._namespace)
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def journal(self) -> str:
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return reverse("accounting:journal", args=[self._period],
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current_app=self._namespace)
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def trial_balance(self) -> str:
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return reverse("accounting:trial-balance", args=[self._period],
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current_app=self._namespace)
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def income_statement(self) -> str:
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return reverse("accounting:income-statement", args=[self._period],
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current_app=self._namespace)
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def balance_sheet(self) -> str:
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return reverse("accounting:balance-sheet", args=[self._period],
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current_app=self._namespace)
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class DataFiller:
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"""The helper to populate the accounting data.
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Args:
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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: List[AccountData]) -> None:
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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, English, Traditional Chinese, 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 = Account(parent=parent, code=code, current_user=self.user)
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account.set_l10n_in("title", "en", data[1])
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account.set_l10n_in("title", "zh-hant", data[2])
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account.set_l10n_in("title", "zh-hans", data[3])
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account.save()
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def add_transfer_transaction(self, date: Union[datetime.date, int],
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debit: List[RecordData],
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credit: List[RecordData]) -> None:
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"""Adds a transfer transaction.
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Args:
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date: The date, or the number of days from
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today.
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debit: Tuples of (account, summary, amount) of the debit records.
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credit: Tuples of (account, summary, amount) 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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current_user=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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current_user=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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current_user=self.user)
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order = order + 1
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def add_income_transaction(self, date: Union[datetime.date, int],
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credit: List[RecordData]) -> None:
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"""Adds a cash income transaction.
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Args:
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date: The date, or the number of days from today.
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credit: Tuples of (account, summary, amount) of 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(
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date, [(Account.CASH, None, amount)], credit)
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def add_expense_transaction(self, date: Union[datetime.date, int],
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debit: List[RecordData]) -> None:
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"""Adds a cash income transaction.
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Args:
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date: The date, or the number of days from today.
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debit: Tuples of (account, summary, amount) of 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(
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date, debit, [(Account.CASH, None, amount)])
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def get_cash_accounts() -> List[Account]:
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"""Returns the cash accounts.
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Returns:
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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=_("current assets and liabilities"),
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))
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return accounts
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def get_default_cash_account() -> Account:
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"""Returns the default cash account.
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Returns:
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The default cash account.
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"""
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try:
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code = settings.ACCOUNTING["DEFAULT_CASH_ACCOUNT"]
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except AttributeError:
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code = DEFAULT_CASH_ACCOUNT
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except TypeError:
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code = DEFAULT_CASH_ACCOUNT
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except KeyError:
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code = DEFAULT_CASH_ACCOUNT
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if code == "0":
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return Account(code="0", title=_("current assets and liabilities"))
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try:
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return Account.objects.get(code=code)
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except Account.DoesNotExist:
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pass
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try:
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return Account.objects.get(code=DEFAULT_CASH_ACCOUNT)
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except Account.DoesNotExist:
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pass
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return Account(code="0", title=_("current assets and liabilities"))
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def get_cash_shortcut_accounts() -> List[str]:
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"""Returns the codes of the shortcut cash accounts.
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Returns:
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The codes of the shortcut cash accounts.
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"""
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try:
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accounts = settings.ACCOUNTING["CASH_SHORTCUT_ACCOUNTS"]
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except AttributeError:
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return CASH_SHORTCUT_ACCOUNTS
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except TypeError:
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return CASH_SHORTCUT_ACCOUNTS
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except KeyError:
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return CASH_SHORTCUT_ACCOUNTS
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if not isinstance(accounts, list):
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return CASH_SHORTCUT_ACCOUNTS
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return accounts
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def get_ledger_accounts() -> List[Account]:
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"""Returns the accounts for the ledger.
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Returns:
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The accounts for the ledger.
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"""
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"""
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For SQL one-liner:
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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_id = s.id
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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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"""
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codes = {}
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for code in [x.code for x in Account.objects
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.annotate(Count("record"))
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.filter(record__count__gt=0)]:
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while len(code) > 0:
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codes[code] = True
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code = code[:-1]
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return Account.objects.filter(code__in=codes).order_by("code")
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def get_default_ledger_account() -> Optional[Account]:
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"""Returns the default ledger account.
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Returns:
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The default ledger account.
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"""
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try:
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code = settings.ACCOUNTING["DEFAULT_CASH_ACCOUNT"]
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except AttributeError:
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code = DEFAULT_CASH_ACCOUNT
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except TypeError:
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code = DEFAULT_CASH_ACCOUNT
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except KeyError:
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code = DEFAULT_CASH_ACCOUNT
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try:
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return Account.objects.get(code=code)
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except Account.DoesNotExist:
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pass
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try:
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return Account.objects.get(code=DEFAULT_LEDGER_ACCOUNT)
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except Account.DoesNotExist:
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pass
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return None
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def find_imbalanced(records: Iterable[Record]) -> None:
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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: 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: Iterable[Record]) -> None:
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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: 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.pk is not None\
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and record.transaction.date in holes
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def find_payable_records(account: Account, records: Iterable[Record]) -> None:
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"""Finds and sets the whether the payable record is paid.
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Args:
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account: The current ledger account.
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records: The accounting records.
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"""
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try:
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payable_accounts = settings.ACCOUNTING["PAYABLE_ACCOUNTS"]
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except AttributeError:
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return
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except TypeError:
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return
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except KeyError:
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return
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if not isinstance(payable_accounts, list):
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return
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if account.code not in payable_accounts:
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return
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rows = Record.objects\
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.filter(
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account__code__in=payable_accounts,
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summary__isnull=False)\
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.values("account__code", "summary")\
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.annotate(
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balance=Sum(Case(When(is_credit=True, then=1), default=-1)
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* F("amount")))\
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.filter(~Q(balance=0))
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keys = ["%s-%s" % (x["account__code"], x["summary"]) for x in rows]
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for x in [x for x in records
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if x.pk is not None
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and F"{x.account.code}-{x.summary}" in keys]:
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x.is_payable = True
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def find_existing_equipments(account: Account,
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records: Iterable[Record]) -> None:
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"""Finds and sets the equipments that still exist.
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Args:
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account: The current ledger account.
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records: The accounting records.
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"""
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try:
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equipment_accounts = settings.ACCOUNTING["EQUIPMENT_ACCOUNTS"]
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except AttributeError:
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return
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except TypeError:
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return
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except KeyError:
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return
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if not isinstance(equipment_accounts, list):
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return
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if account.code not in equipment_accounts:
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return
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rows = Record.objects\
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.filter(
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account__code__in=equipment_accounts,
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summary__isnull=False)\
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.values("account__code", "summary")\
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.annotate(
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balance=Sum(Case(When(is_credit=True, then=1), default=-1)
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* F("amount")))\
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.filter(~Q(balance=0))
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keys = ["%s-%s" % (x["account__code"], x["summary"]) for x in rows]
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for x in [x for x in records
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if x.pk is not None
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and F"{x.account.code}-{x.summary}" in keys]:
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x.is_existing_equipment = True
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