mia-accounting-django/accounting/utils.py

492 lines
17 KiB
Python

# The accounting application of the Mia project.
# by imacat <imacat@mail.imacat.idv.tw>, 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.
"""
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"])
def cash(self):
return reverse(
"accounting:cash", args=(self._cash, self._period))
def cash_summary(self):
return reverse("accounting:cash-summary", args=(self._cash,))
def ledger(self):
return reverse(
"accounting:ledger", args=(self._ledger, self._period))
def ledger_summary(self):
return reverse("accounting:ledger-summary", args=(self._ledger,))
def journal(self):
return reverse("accounting:journal", args=(self._period,))
def trial_balance(self):
return reverse("accounting:trial-balance", args=(self._period,))
def income_statement(self):
return reverse("accounting:income-statement", args=(self._period,))
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.
"""
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_txn_from_post(txn, post):
"""Fills the transaction from the POSTed data.
Args:
txn (Transaction): The transaction.
post (dict): The POSTed data.
"""
if "date" in post:
txn.date = post["date"]
if "notes" in post:
txn.notes = post["notes"]
# The records
max_no = _find_max_record_no(post)
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=txn)
if F"{rec_type}-{no}-id" in post:
record.pk = post[F"{rec_type}-{no}-id"]
if F"{rec_type}-{no}-account" in post:
record.account = Account(code=post[F"{rec_type}-{no}-account"])
if F"{rec_type}-{no}-summary" in post:
record.summary = post[F"{rec_type}-{no}-summary"]
if F"{rec_type}-{no}-amount" in post:
record.amount = post[F"{rec_type}-{no}-amount"]
records.append(record)
txn.records = records
def sort_post_txn_records(post):
"""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:
post (dict): The POSTed form.
"""
# Collects the available record numbers
record_no = {
"debit": [],
"credit": [],
}
for key in post.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(post[F"{record_type}-{no}-ord"])
except KeyError:
orders[no] = 9999
except ValueError:
orders[no] = 9999
record_no[record_type].sort(key=lambda n: orders[n])
# Constructs the sorted new form
new_post = {}
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_post[F"{record_type}-{no}-ord"] = no
for attr in ["id", "account", "summary", "amount"]:
if F"{record_type}-{old_no}-{attr}" in post:
new_post[F"{record_type}-{no}-{attr}"]\
= post[F"{record_type}-{old_no}-{attr}"]
# Purges the old form and fills it with the new form
for x in [x for x in post.keys() if re.match(
"^(debit|credit)-([1-9][0-9]*)-(id|ord|account|summary|amount)",
x)]:
del post[x]
for key in new_post.keys():
post[key] = new_post[key]
def make_txn_form_from_model(txn, exists):
"""Converts a transaction data model to a transaction form.
Args:
txn (Transaction): The transaction data model.
exists (bool): Whether the current transaction exists.
Returns:
TransactionForm: The transaction form.
"""
form = TransactionForm(
{x: str(getattr(txn, x)) for x in ["date", "notes"]
if getattr(txn, x) is not None})
form.transaction = txn if exists else None
for record in txn.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 = form.transaction
record_form.is_credit = record.is_credit
if record.is_credit:
form.credit_records.append(record_form)
else:
form.debit_records.append(record_form)
return form
def make_txn_form_from_post(post, txn_type, txn):
"""Converts the POSTed data to a transaction form.
Args:
post (dict[str]): The POSTed data.
txn_type (str): The transaction type.
txn (Transaction|None): The current transaction, or None
if there is no current transaction.
Returns:
TransactionForm: The transaction form.
"""
form = TransactionForm(
{x: post[x] for x in ("date", "notes") if x in post})
form.transaction = txn
form.txn_type = txn_type
# The records
max_no = _find_max_record_no(post)
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_form = RecordForm(
{x: post[F"{rec_type}-{no}-{x}"]
for x in ["id", "account", "summary", "amount"]
if F"{rec_type}-{no}-{x}" in post})
record_form.transaction = form.transaction
record_form.is_credit = is_credit
records.append(record_form)
if rec_type == "debit":
form.debit_records = records
else:
form.credit_records = records
return form
def make_txn_form_from_status(request, txn_type, txn):
"""Converts the previously-stored status to a transaction form.
Args:
request (HttpRequest): The request.
txn_type (str): The transaction type.
txn (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_txn_form_from_post(
status["form"], txn_type, txn)
def _find_max_record_no(post):
"""Finds the max debit and record numbers from the POSTed form.
Args:
post (dict[str,str]): The POSTed data.
Returns:
dict[str,int]: The max debit and record numbers from the POSTed form.
"""
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:
record_type = m.group(1)
no = int(m.group(2))
if max_no[record_type] < no:
max_no[record_type] = no
return max_no