mia-accounting-django/accounting/views/__init__.py

641 lines
23 KiB
Python

# The accounting application of the Mia project.
# by imacat <imacat@mail.imacat.idv.tw>, 2020/6/30
# 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 view controllers of the accounting application.
"""
import re
from django.db.models import Sum, Case, When, F, Q, Count, Max
from django.db.models.functions import TruncMonth, Coalesce
from django.http import HttpResponseRedirect, Http404
from django.shortcuts import render
from django.urls import reverse
from django.utils import dateformat, timezone
from django.utils.translation import pgettext
from django.views.decorators.http import require_GET
from accounting.models import Record, Transaction, Subject, \
RecordSummary
from accounting.utils import ReportUrl
from mia import settings
from mia_core.digest_auth import digest_login_required
from mia_core.period import Period
from mia_core.utils import Pagination
@require_GET
@digest_login_required
def home(request):
"""The accounting home page.
Returns:
HttpResponseRedirect: The redirection to the default
accounting report.
"""
return HttpResponseRedirect(reverse("accounting:cash.home"))
@require_GET
@digest_login_required
def cash_home(request):
"""The accounting cash report home page.
Returns:
HttpResponseRedirect: The redirection to the default subject
and month.
"""
subject_code = settings.ACCOUNTING["DEFAULT_CASH_SUBJECT"]
period_spec = dateformat.format(timezone.localdate(), "Y-m")
return HttpResponseRedirect(
reverse("accounting:cash", args=(subject_code, period_spec)))
def _get_period(period_spec):
"""Obtains the period helper.
Args:
period_spec (str): The period specificaiton.
Returns:
Period: The period helper.
"""
first_txn = Transaction.objects.order_by("date").first()
data_start = first_txn.date if first_txn is not None else None
last_txn = Transaction.objects.order_by("-date").first()
data_end = last_txn.date if last_txn is not None else None
return Period(period_spec, data_start, data_end)
def _cash_subjects():
"""Returns the subjects for the cash account reports.
Returns:
list[Subject]: The subjects for the cash account reports.
"""
subjects = list(Subject.objects.filter(
code__in=Record.objects.filter(
Q(subject__code__startswith="11")
| Q(subject__code__startswith="12")
| Q(subject__code__startswith="21")
| Q(subject__code__startswith="22"))
.values("subject__code")))
subjects.insert(0, Subject(
code="0",
title=pgettext(
"Accounting|", "current assets and liabilities"),
))
return subjects
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.sn 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.sn 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"))
.filter(Q(count=F("max")))]\
+ [x["date"] for x in Transaction.objects
.values("date", "ord")
.annotate(count=Count("sn"))
.filter(~Q(count=1))]
for record in records:
record.has_order_hole = record.transaction.date in holes
@require_GET
@digest_login_required
def cash(request, subject_code, period_spec):
"""The cash account report."""
# The period
period = _get_period(period_spec)
# The subject
subjects = _cash_subjects()
current_subject = None
for subject in subjects:
if subject.code == subject_code:
current_subject = subject
if current_subject is None:
raise Http404()
# The accounting records
if current_subject.code == "0":
records = list(Record.objects.filter(
Q(transaction__in=Transaction.objects.filter(
Q(date__gte=period.start),
Q(date__lte=period.end),
(Q(record__subject__code__startswith="11") |
Q(record__subject__code__startswith="12") |
Q(record__subject__code__startswith="21") |
Q(record__subject__code__startswith="22")))),
~Q(subject__code__startswith="11"),
~Q(subject__code__startswith="12"),
~Q(subject__code__startswith="21"),
~Q(subject__code__startswith="22")))
balance_before = Record.objects.filter(
Q(transaction__date__lt=period.start),
(Q(subject__code__startswith="11") |
Q(subject__code__startswith="12") |
Q(subject__code__startswith="21") |
Q(subject__code__startswith="21")))\
.aggregate(
balance=Coalesce(Sum(Case(
When(is_credit=True, then=-1),
default=1) * F("amount")), 0))["balance"]
else:
records = list(Record.objects.filter(
Q(transaction__in=Transaction.objects.filter(
Q(date__gte=period.start),
Q(date__lte=period.end),
Q(record__subject__code__startswith=
current_subject.code))),
~Q(subject__code__startswith=current_subject.code)))
balance_before = Record.objects.filter(
transaction__date__lt=period.start,
subject__code__startswith=current_subject.code)\
.aggregate(
balance=Coalesce(Sum(Case(When(
is_credit=True, then=-1),
default=1) * F("amount")), 0))["balance"]
balance = balance_before
for record in records:
sign = 1 if record.is_credit else -1
balance = balance + sign * record.amount
record.balance = balance
record_sum = Record(
transaction=Transaction(date=records[-1].transaction.date),
subject=current_subject,
summary=pgettext("Accounting|", "Total"),
balance=balance
)
record_sum.credit_amount = sum([
x.amount for x in records if x.is_credit])
record_sum.debit_amount = sum([
x.amount for x in records if not x.is_credit])
records.insert(0, Record(
transaction=Transaction(date=period.start),
subject=Subject.objects.filter(code="3351").first(),
is_credit=balance_before >= 0,
amount=abs(balance_before),
balance=balance_before))
records.append(record_sum)
pagination = Pagination(request, records, True)
records = pagination.items
_find_imbalanced(records)
_find_order_holes(records)
shortcut_subjects = settings.ACCOUNTING["CASH_SHORTCUT_SUBJECTS"]
return render(request, "accounting/cash.html", {
"item_list": records,
"pagination": pagination,
"current_subject": current_subject,
"period": period,
"reports": ReportUrl(cash=current_subject, period=period),
"shortcut_subjects": [x for x in subjects
if x.code in shortcut_subjects],
"all_subjects": [x for x in subjects
if x.code not in shortcut_subjects],
})
def cash_summary(request, subject_code):
"""The cash account summary report."""
# The subject
subjects = _cash_subjects()
current_subject = None
for subject in subjects:
if subject.code == subject_code:
current_subject = subject
if current_subject is None:
raise Http404()
# The month summaries
if current_subject.code == "0":
months = [RecordSummary(**x) for x in Record.objects.filter(
Q(transaction__in=Transaction.objects.filter(
Q(record__subject__code__startswith="11") |
Q(record__subject__code__startswith="12") |
Q(record__subject__code__startswith="21") |
Q(record__subject__code__startswith="22"))),
~Q(subject__code__startswith="11"),
~Q(subject__code__startswith="12"),
~Q(subject__code__startswith="21"),
~Q(subject__code__startswith="22")) \
.annotate(month=TruncMonth("transaction__date")) \
.values("month") \
.order_by("month") \
.annotate(
debit=Coalesce(
Sum(Case(When(is_credit=False, then=F("amount")))),
0),
credit=Coalesce(
Sum(Case(When(is_credit=True, then=F("amount")))),
0),
balance=Sum(Case(
When(is_credit=False, then=-F("amount")),
default=F("amount"))))]
else:
months = [RecordSummary(**x) for x in Record.objects.filter(
Q(transaction__in=Transaction.objects.filter(
record__subject__code__startswith=current_subject.code)),
~Q(subject__code__startswith=current_subject.code)) \
.annotate(month=TruncMonth("transaction__date")) \
.values("month") \
.order_by("month") \
.annotate(
debit=Coalesce(
Sum(Case(When(is_credit=False, then=F("amount")))),
0),
credit=Coalesce(
Sum(Case(When(is_credit=True, then=F("amount")))),
0),
balance=Sum(Case(
When(is_credit=False, then=-F("amount")),
default=F("amount"))))]
cumulative_balance = 0
for month in months:
cumulative_balance = cumulative_balance + month.balance
month.cumulative_balance = cumulative_balance
months.append(RecordSummary(
label=pgettext("Accounting|", "Total"),
credit=sum([x.credit for x in months]),
debit=sum([x.debit for x in months]),
balance=sum([x.balance for x in months]),
cumulative_balance=cumulative_balance,
))
pagination = Pagination(request, months, True)
shortcut_subjects = settings.ACCOUNTING["CASH_SHORTCUT_SUBJECTS"]
return render(request, "accounting/cash-summary.html", {
"item_list": pagination.items,
"pagination": pagination,
"current_subject": current_subject,
"reports": ReportUrl(cash=current_subject),
"shortcut_subjects": [x for x in subjects if
x.code in shortcut_subjects],
"all_subjects": [x for x in subjects if
x.code not in shortcut_subjects],
})
def _ledger_subjects():
"""Returns the subjects for the ledger reports.
Returns:
list[Subject]: The subjects for the ledger reports.
"""
# TODO: Te be replaced with the Django model queries
return list(Subject.objects.raw("""SELECT s.*
FROM accounting_subjects AS s
WHERE s.code IN (SELECT s.code
FROM accounting_subjects AS s
INNER JOIN (SELECT s.code
FROM accounting_subjects AS s
INNER JOIN accounting_records AS r ON r.subject_sn = s.sn
GROUP BY s.code) AS u
ON u.code LIKE s.code || '%'
GROUP BY s.code)
ORDER BY s.code"""))
@require_GET
@digest_login_required
def ledger(request, subject_code, period_spec):
"""The ledger report."""
# The period
period = _get_period(period_spec)
# The subject
subjects = _ledger_subjects()
current_subject = None
for subject in subjects:
if subject.code == subject_code:
current_subject = subject
if current_subject is None:
raise Http404()
# The accounting records
records = list(Record.objects.filter(
transaction__date__gte=period.start,
transaction__date__lte=period.end,
subject__code__startswith=current_subject.code))
if re.match("^[1-3]", current_subject.code) is not None:
balance = Record.objects.filter(
transaction__date__lt=period.start,
subject__code__startswith=current_subject.code)\
.aggregate(
balance=Coalesce(Sum(Case(When(
is_credit=True, then=-1),
default=1) * F("amount")), 0))["balance"]
record_brought_forward = Record(
transaction=Transaction(date=period.start),
subject=current_subject,
summary=pgettext("Accounting|", "Brought Forward"),
is_credit=balance < 0,
amount=abs(balance),
balance=balance,
)
else:
balance = 0
record_brought_forward = None
for record in records:
balance = balance + \
(-1 if record.is_credit else 1) * record.amount
record.balance = balance
if record_brought_forward is not None:
records.insert(0, record_brought_forward)
pagination = Pagination(request, records, True)
records = pagination.items
_find_imbalanced(records)
_find_order_holes(records)
return render(request, "accounting/ledger.html", {
"item_list": records,
"pagination": pagination,
"current_subject": current_subject,
"period": period,
"reports": ReportUrl(ledger=current_subject, period=period),
"subjects": subjects,
})
def ledger_summary(request, subject_code):
"""The ledger summary report."""
# The subject
subjects = _ledger_subjects()
current_subject = None
for subject in subjects:
if subject.code == subject_code:
current_subject = subject
if current_subject is None:
raise Http404()
# The month summaries
months = [RecordSummary(**x) for x in Record.objects\
.filter(subject__code__startswith=current_subject.code)\
.annotate(month=TruncMonth("transaction__date"))\
.values("month")\
.order_by("month")\
.annotate(
debit=Coalesce(
Sum(Case(When(is_credit=False, then=F("amount")))),
0),
credit=Coalesce(
Sum(Case(When(is_credit=True, then=F("amount")))),
0),
balance=Sum(Case(
When(is_credit=False, then=F("amount")),
default=-F("amount"))))]
cumulative_balance = 0
for month in months:
cumulative_balance = cumulative_balance + month.balance
month.cumulative_balance = cumulative_balance
months.append(RecordSummary(
label=pgettext("Accounting|", "Total"),
credit=sum([x.credit for x in months]),
debit=sum([x.debit for x in months]),
balance=sum([x.balance for x in months]),
cumulative_balance=cumulative_balance,
))
pagination = Pagination(request, months, True)
return render(request, "accounting/ledger-summary.html", {
"item_list": pagination.items,
"pagination": pagination,
"current_subject": current_subject,
"reports": ReportUrl(ledger=current_subject),
"subjects": subjects,
})
@require_GET
@digest_login_required
def journal(request, period_spec):
"""The ledger report."""
# The period
period = _get_period(period_spec)
# The accounting records
records = Record.objects.filter(
transaction__date__gte=period.start,
transaction__date__lte=period.end).order_by(
"transaction__date", "is_credit", "ord")
# The brought-forward records
brought_forward_subjects = Subject.objects.filter(
Q(code__startswith="1")
| Q(code__startswith="2")
| Q(code__startswith="3"))\
.annotate(balance=Sum(
Case(
When(record__is_credit=True, then=-1),
default=1
) * F("record__amount"),
filter=Q(record__transaction__date__lt=period.start)))\
.filter(~Q(balance__gt=0))
debit_records = [Record(
transaction=Transaction(date=period.start),
subject=x,
is_credit=False,
amount=x.balance
) for x in brought_forward_subjects if x.balance > 0]
credit_records = [Record(
transaction=Transaction(date=period.start),
subject=x,
is_credit=True,
amount=-x.balance
) for x in brought_forward_subjects if x.balance < 0]
sum_debits = sum([x.amount for x in debit_records])
sum_credits = sum([x.amount for x in credit_records])
if sum_debits < sum_credits:
debit_records.append(Record(
transaction=Transaction(date=period.start),
subject=Subject.objects.filter(code="3351").first(),
is_credit=False,
amount=sum_credits - sum_debits
))
elif sum_debits > sum_credits:
credit_records.append(Record(
transaction=Transaction(date=period.start),
subject=Subject.objects.filter(code="3351").first(),
is_credit=True,
amount=sum_debits - sum_credits
))
records = list(debit_records) + list(credit_records)\
+ list(records)
pagination = Pagination(request, records, True)
return render(request, "accounting/journal.html", {
"item_list": pagination.items,
"pagination": pagination,
"period": period,
})
@require_GET
@digest_login_required
def trial_balance(request, period_spec):
"""The trial blanace."""
# The period
period = _get_period(period_spec)
# The accounts
nominal = list(
Subject.objects.filter(
Q(record__transaction__date__gte=period.start),
Q(record__transaction__date__lte=period.end),
~(Q(code__startswith="1")
| Q(code__startswith="2")
| Q(code__startswith="3")))
.annotate(
balance=Sum(Case(
When(record__is_credit=True, then=-1),
default=1) * F("record__amount")))
.filter(balance__isnull=False)
.annotate(
debit=Case(
When(balance__gt=0, then=F("balance")),
default=None),
credit=Case(
When(balance__lt=0, then=-F("balance")),
default=None)))
real = list(
Subject.objects
.filter(Q(record__transaction__date__lte=period.end),
(Q(code__startswith="1")
| Q(code__startswith="2")
| Q(code__startswith="3")),
~Q(code="3351"))
.annotate(
balance=Sum(Case(
When(record__is_credit=True, then=-1),
default=1) * F("record__amount")))
.filter(balance__isnull=False)
.annotate(
debit=Case(
When(balance__gt=0, then=F("balance")),
default=None),
credit=Case(
When(balance__lt=0, then=-F("balance")),
default=None)))
balance = Record.objects.filter(
(Q(transaction__date__lt=period.start)
& ~(Q(subject__code__startswith="1")
| Q(subject__code__startswith="2")
| Q(subject__code__startswith="3")))
| (Q(transaction__date__lte=period.end)
& Q(subject__code="3351")))\
.aggregate(
balance=Sum(Case(
When(is_credit=True, then=-1),
default=1) * F("amount")))["balance"]
if balance is not None and balance != 0:
brought_forward = Subject.objects.filter(code="3351").first()
if balance > 0:
brought_forward.debit = balance
brought_forward.credit = 0
else:
brought_forward.debit = None
brought_forward.credit = -balance
real.append(brought_forward)
accounts = nominal + real
accounts.sort(key=lambda x: x.code)
total_account = Subject()
total_account.title = pgettext("Accounting|", "Total")
total_account.debit = sum([x.debit for x in accounts
if x.debit is not None])
total_account.credit = sum([x.credit for x in accounts
if x.credit is not None])
return render(request, "accounting/trial-balance.html", {
"item_list": accounts,
"total_item": total_account,
"reports": ReportUrl(period=period),
"period": period,
})
@require_GET
@digest_login_required
def income_statement(request, period_spec):
"""The income statement."""
# The period
period = _get_period(period_spec)
# The accounts
accounts = list(
Subject.objects.filter(
Q(record__transaction__date__gte=period.start),
Q(record__transaction__date__lte=period.end),
~(Q(code__startswith="1")
| Q(code__startswith="2")
| Q(code__startswith="3")))
.annotate(
balance=Sum(Case(
When(record__is_credit=True, then=1),
default=-1) * F("record__amount")))
.filter(balance__isnull=False))
groups = list(Subject.objects.filter(
code__in=[x.code[:2] for x in accounts]))
sections = list(Subject.objects.filter(
Q(code="4") | Q(code="5") | Q(code="6")
| Q(code="7") | Q(code="8") | Q(code="9")).order_by("code"))
cumulative_accounts = {
"5": Subject(title=pgettext("Accounting|", "Gross Income")),
"6": Subject(title=pgettext("Accounting|", "Operating Income")),
"7": Subject(title=pgettext("Accounting|", "Before Tax Income")),
"8": Subject(title=pgettext("Accounting|", "After Tax Income")),
"9": Subject.objects.get(code="3353"),
}
cumulative_total = 0
for section in sections:
section.groups = [x for x in groups
if x.code[:1] == section.code]
for group in section.groups:
group.details = [x for x in accounts
if x.code[:2] == group.code]
group.balance = None
group.total = sum([x.balance
for x in group.details])
section.balance = None
section.total = sum([x.total for x in section.groups])
cumulative_total = cumulative_total + section.total
if section.code in cumulative_accounts:
section.cumulative_total\
= cumulative_accounts[section.code]
section.cumulative_total.balance = None
section.cumulative_total.total = cumulative_total
else:
section.cumulative_total = None
section.has_next = True
sections[-1].has_next = False
return render(request, "accounting/income-statement.html", {
"item_list": sections,
"reports": ReportUrl(period=period),
"period": period,
})