578 lines
21 KiB
Python
578 lines
21 KiB
Python
# The accounting application of the Mia project.
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# by imacat <imacat@mail.imacat.idv.tw>, 2020/6/30
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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 view controllers of the accounting application.
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"""
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import re
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from django.db import connection
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from django.db.models import Sum, Case, When, F, Q
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from django.db.models.functions import TruncMonth, Coalesce
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from django.http import HttpResponseRedirect, Http404
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from django.shortcuts import render
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from django.urls import reverse
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from django.utils import dateformat, timezone
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from django.utils.translation import pgettext
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from django.views.decorators.http import require_GET
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from accounting.models import Record, Transaction, Subject, \
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RecordSummary
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from accounting.utils import ReportUrl
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from mia import settings
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from mia_core.digest_auth import digest_login_required
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from mia_core.period import Period
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from mia_core.utils import Pagination
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@require_GET
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@digest_login_required
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def home(request):
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"""The accounting home page.
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Returns:
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HttpResponseRedirect: The redirection to the default
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accounting report.
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"""
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return HttpResponseRedirect(reverse("accounting:cash.home"))
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@require_GET
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@digest_login_required
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def cash_home(request):
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"""The accounting cash report home page.
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Returns:
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HttpResponseRedirect: The redirection to the default subject
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and month.
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"""
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subject_code = settings.ACCOUNTING["DEFAULT_CASH_SUBJECT"]
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period_spec = dateformat.format(timezone.localdate(), "Y-m")
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return HttpResponseRedirect(
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reverse("accounting:cash", args=(subject_code, period_spec)))
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def _get_period(period_spec):
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"""Obtains the period helper.
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Args:
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period_spec (str): The period specificaiton.
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Returns:
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Period: The period helper.
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"""
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first_txn = Transaction.objects.order_by("date").first()
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data_start = first_txn.date if first_txn is not None else None
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last_txn = Transaction.objects.order_by("-date").first()
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data_end = last_txn.date if last_txn is not None else None
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return Period(period_spec, data_start, data_end)
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def _cash_subjects():
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"""Returns the subjects for the cash account reports.
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Returns:
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list[Subject]: The subjects for the cash account reports.
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"""
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subjects = list(Subject.objects.filter(
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code__in=Record.objects.filter(
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Q(subject__code__startswith="11")
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| Q(subject__code__startswith="12")
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| Q(subject__code__startswith="21")
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| Q(subject__code__startswith="22"))
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.values("subject__code")))
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subjects.insert(0, Subject(
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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 subjects
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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.sn 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.sn 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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with connection.cursor() as cursor:
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cursor.execute("""
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SELECT date FROM accounting_transactions
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GROUP BY date HAVING COUNT(*)!=MAX(ord)
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UNION
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SELECT date FROM accounting_transactions
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GROUP BY date, ord HAVING COUNT(*) > 1""")
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holes = [x[0] for x in cursor.fetchall()]
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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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@require_GET
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@digest_login_required
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def cash(request, subject_code, period_spec):
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"""The cash account report."""
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# The period
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period = _get_period(period_spec)
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# The subject
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subjects = _cash_subjects()
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current_subject = None
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for subject in subjects:
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if subject.code == subject_code:
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current_subject = subject
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if current_subject is None:
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raise Http404()
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# The accounting records
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if current_subject.code == "0":
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records = list(Record.objects.filter(
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Q(transaction__in=Transaction.objects.filter(
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Q(date__gte=period.start),
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Q(date__lte=period.end),
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(Q(record__subject__code__startswith="11") |
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Q(record__subject__code__startswith="12") |
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Q(record__subject__code__startswith="21") |
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Q(record__subject__code__startswith="22")))),
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~Q(subject__code__startswith="11"),
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~Q(subject__code__startswith="12"),
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~Q(subject__code__startswith="21"),
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~Q(subject__code__startswith="22")))
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balance_before = Record.objects.filter(
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Q(transaction__date__lt=period.start),
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(Q(subject__code__startswith="11") |
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Q(subject__code__startswith="12") |
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Q(subject__code__startswith="21") |
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Q(subject__code__startswith="21")))\
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.aggregate(
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balance=Coalesce(Sum(Case(
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When(is_credit=True, then=-1),
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default=1) * F("amount")), 0))["balance"]
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else:
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records = list(Record.objects.filter(
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Q(transaction__in=Transaction.objects.filter(
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Q(date__gte=period.start),
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Q(date__lte=period.end),
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Q(record__subject__code__startswith=
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current_subject.code))),
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~Q(subject__code__startswith=current_subject.code)))
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balance_before = Record.objects.filter(
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transaction__date__lt=period.start,
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subject__code__startswith=current_subject.code)\
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.aggregate(
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balance=Coalesce(Sum(Case(When(
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is_credit=True, then=-1),
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default=1) * F("amount")), 0))["balance"]
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balance = balance_before
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for record in records:
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sign = 1 if record.is_credit else -1
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balance = balance + sign * record.amount
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record.balance = balance
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record_sum = Record(
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transaction=Transaction(date=records[-1].transaction.date),
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subject=current_subject,
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summary=pgettext("Accounting|", "Total"),
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balance=balance
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)
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record_sum.credit_amount = sum([
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x.amount for x in records if x.is_credit])
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record_sum.debit_amount = sum([
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x.amount for x in records if not x.is_credit])
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records.insert(0, Record(
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transaction=Transaction(date=period.start),
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subject=Subject.objects.filter(code="3351").first(),
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is_credit=balance_before >= 0,
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amount=abs(balance_before),
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balance=balance_before))
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records.append(record_sum)
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pagination = Pagination(request, records, True)
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records = pagination.records
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_find_imbalanced(records)
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_find_order_holes(records)
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shortcut_subjects = settings.ACCOUNTING["CASH_SHORTCUT_SUBJECTS"]
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return render(request, "accounting/cash.html", {
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"item_list": records,
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"pagination": pagination,
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"current_subject": current_subject,
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"period": period,
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"reports": ReportUrl(cash=current_subject, period=period),
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"shortcut_subjects": [x for x in subjects
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if x.code in shortcut_subjects],
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"all_subjects": [x for x in subjects
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if x.code not in shortcut_subjects],
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})
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def cash_summary(request, subject_code):
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"""The cash account summary report."""
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# The subject
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subjects = _cash_subjects()
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current_subject = None
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for subject in subjects:
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if subject.code == subject_code:
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current_subject = subject
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if current_subject is None:
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raise Http404()
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# The accounting records
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if current_subject.code == "0":
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records = [RecordSummary(**x) for x in Record.objects.filter(
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Q(transaction__in=Transaction.objects.filter(
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Q(record__subject__code__startswith="11") |
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Q(record__subject__code__startswith="12") |
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Q(record__subject__code__startswith="21") |
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Q(record__subject__code__startswith="22"))),
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~Q(subject__code__startswith="11"),
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~Q(subject__code__startswith="12"),
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~Q(subject__code__startswith="21"),
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~Q(subject__code__startswith="22")) \
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.annotate(month=TruncMonth("transaction__date")) \
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.values("month") \
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.order_by("month") \
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.annotate(
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debit=Coalesce(
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Sum(Case(When(is_credit=False, then=F("amount")))),
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0),
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credit=Coalesce(
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Sum(Case(When(is_credit=True, then=F("amount")))),
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0),
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balance=Sum(Case(
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When(is_credit=False, then=-F("amount")),
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default=F("amount"))))]
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else:
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records = [RecordSummary(**x) for x in Record.objects.filter(
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Q(transaction__in=Transaction.objects.filter(
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record__subject__code__startswith=current_subject.code)),
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~Q(subject__code__startswith=current_subject.code)) \
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.annotate(month=TruncMonth("transaction__date")) \
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.values("month") \
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.order_by("month") \
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.annotate(
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debit=Coalesce(
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Sum(Case(When(is_credit=False, then=F("amount")))),
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0),
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credit=Coalesce(
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Sum(Case(When(is_credit=True, then=F("amount")))),
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0),
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balance=Sum(Case(
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When(is_credit=False, then=-F("amount")),
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default=F("amount"))))]
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cumulative_balance = 0
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for record in records:
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cumulative_balance = cumulative_balance + record.balance
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record.cumulative_balance = cumulative_balance
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records.append(RecordSummary(
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label=pgettext("Accounting|", "Total"),
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credit=sum([x.credit for x in records]),
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debit=sum([x.debit for x in records]),
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balance=sum([x.balance for x in records]),
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cumulative_balance=cumulative_balance,
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))
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pagination = Pagination(request, records, True)
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shortcut_subjects = settings.ACCOUNTING["CASH_SHORTCUT_SUBJECTS"]
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return render(request, "accounting/cash-summary.html", {
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"item_list": pagination.records,
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"pagination": pagination,
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"current_subject": current_subject,
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"reports": ReportUrl(cash=current_subject),
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"shortcut_subjects": [x for x in subjects if
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x.code in shortcut_subjects],
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"all_subjects": [x for x in subjects if
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x.code not in shortcut_subjects],
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})
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def _ledger_subjects():
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"""Returns the subjects for the ledger reports.
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Returns:
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list[Subject]: The subjects for the ledger reports.
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"""
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return list(Subject.objects.raw("""SELECT s.*
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FROM accounting_subjects AS s
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WHERE s.code IN (SELECT s.code
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FROM accounting_subjects AS s
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INNER JOIN (SELECT s.code
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FROM accounting_subjects AS s
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INNER JOIN accounting_records AS r ON r.subject_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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@require_GET
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@digest_login_required
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def ledger(request, subject_code, period_spec):
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"""The ledger report."""
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# The period
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period = _get_period(period_spec)
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# The subject
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subjects = _ledger_subjects()
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current_subject = None
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for subject in subjects:
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if subject.code == subject_code:
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current_subject = subject
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if current_subject is None:
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raise Http404()
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# The accounting records
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records = list(Record.objects.filter(
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transaction__date__gte=period.start,
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transaction__date__lte=period.end,
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subject__code__startswith=current_subject.code))
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if re.match("^[1-3]", current_subject.code) is not None:
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balance = Record.objects.filter(
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transaction__date__lt=period.start,
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subject__code__startswith=current_subject.code)\
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.aggregate(
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balance=Coalesce(Sum(Case(When(
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is_credit=True, then=-1),
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default=1) * F("amount")), 0))["balance"]
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record_brought_forward = Record(
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transaction=Transaction(date=period.start),
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subject=current_subject,
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summary=pgettext("Accounting|", "Brought Forward"),
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is_credit=balance < 0,
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amount=abs(balance),
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balance=balance,
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)
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else:
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balance = 0
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record_brought_forward = None
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for record in records:
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balance = balance + \
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(-1 if record.is_credit else 1) * record.amount
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record.balance = balance
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if record_brought_forward is not None:
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records.insert(0, record_brought_forward)
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pagination = Pagination(request, records, True)
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records = pagination.records
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_find_imbalanced(records)
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_find_order_holes(records)
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return render(request, "accounting/ledger.html", {
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"item_list": records,
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"pagination": pagination,
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"current_subject": current_subject,
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"period": period,
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"reports": ReportUrl(ledger=current_subject, period=period),
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"subjects": subjects,
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})
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def ledger_summary(request, subject_code):
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"""The ledger summary report."""
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# The subject
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subjects = _ledger_subjects()
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current_subject = None
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for subject in subjects:
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if subject.code == subject_code:
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current_subject = subject
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if current_subject is None:
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raise Http404()
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# The accounting records
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records = [RecordSummary(**x) for x in Record.objects\
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.filter(subject__code__startswith=current_subject.code)\
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.annotate(month=TruncMonth("transaction__date"))\
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.values("month")\
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.order_by("month")\
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.annotate(
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debit=Coalesce(
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Sum(Case(When(is_credit=False, then=F("amount")))),
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0),
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credit=Coalesce(
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Sum(Case(When(is_credit=True, then=F("amount")))),
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0),
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balance=Sum(Case(
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When(is_credit=False, then=F("amount")),
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default=-F("amount"))))]
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cumulative_balance = 0
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for record in records:
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cumulative_balance = cumulative_balance + record.balance
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record.cumulative_balance = cumulative_balance
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records.append(RecordSummary(
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label=pgettext("Accounting|", "Total"),
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credit=sum([x.credit for x in records]),
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debit=sum([x.debit for x in records]),
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balance=sum([x.balance for x in records]),
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cumulative_balance=cumulative_balance,
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))
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pagination = Pagination(request, records, True)
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return render(request, "accounting/ledger-summary.html", {
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"item_list": pagination.records,
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"pagination": pagination,
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"current_subject": current_subject,
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"reports": ReportUrl(ledger=current_subject),
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"subjects": subjects,
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})
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@require_GET
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@digest_login_required
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def journal(request, period_spec):
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"""The ledger report."""
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# The period
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period = _get_period(period_spec)
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# The accounting records
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records = Record.objects.filter(
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transaction__date__gte=period.start,
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transaction__date__lte=period.end).order_by(
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"transaction__date", "is_credit", "ord")
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# The brought-forward records
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brought_forward_subjects = Subject.objects.filter(
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Q(code__startswith="1")
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| Q(code__startswith="2")
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| Q(code__startswith="3"))\
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.annotate(balance=Sum(
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Case(
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When(record__is_credit=True, then=-1),
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default=1
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) * F("record__amount"),
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filter=Q(record__transaction__date__lt=period.start)))\
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.filter(~Q(balance__gt=0))
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debit_records = [Record(
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transaction=Transaction(date=period.start),
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subject=x,
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is_credit=False,
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amount=x.balance
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) for x in brought_forward_subjects if x.balance > 0]
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credit_records = [Record(
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transaction=Transaction(date=period.start),
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subject=x,
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is_credit=True,
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amount=-x.balance
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) for x in brought_forward_subjects if x.balance < 0]
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sum_debits = sum([x.amount for x in debit_records])
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sum_credits = sum([x.amount for x in credit_records])
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if sum_debits < sum_credits:
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debit_records.append(Record(
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transaction=Transaction(date=period.start),
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subject=Subject.objects.filter(code="3351").first(),
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is_credit=False,
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amount=sum_credits - sum_debits
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))
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elif sum_debits > sum_credits:
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credit_records.append(Record(
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transaction=Transaction(date=period.start),
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subject=Subject.objects.filter(code="3351").first(),
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is_credit=True,
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amount=sum_debits - sum_credits
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))
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records = list(debit_records) + list(credit_records)\
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+ list(records)
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pagination = Pagination(request, records, True)
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return render(request, "accounting/journal.html", {
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"item_list": pagination.records,
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"pagination": pagination,
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"period": period,
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})
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@require_GET
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@digest_login_required
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def trial_balance(request, period_spec):
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"""The trial blanace."""
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# The period
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period = _get_period(period_spec)
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# The accounts
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nominal = list(
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Subject.objects.filter(
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Q(record__transaction__date__gte=period.start),
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Q(record__transaction__date__lte=period.end),
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~(Q(code__startswith="1")
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| Q(code__startswith="2")
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| Q(code__startswith="3")))
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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(balance__isnull=False)
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.annotate(
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|
debit=Case(
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|
When(balance__gt=0, then=F("balance")),
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|
default=None),
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credit=Case(
|
|
When(balance__lt=0, then=-F("balance")),
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|
default=None)))
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|
real = list(
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|
Subject.objects
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.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)
|
|
records = nominal + real
|
|
records.sort(key=lambda x: x.code)
|
|
record_sum = Subject()
|
|
record_sum.title = pgettext("Accounting|", "Total")
|
|
record_sum.debit = sum([x.debit for x in records
|
|
if x.debit is not None])
|
|
record_sum.credit = sum([x.credit for x in records
|
|
if x.credit is not None])
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|
return render(request, "accounting/trial-balance.html", {
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|
"item_list": records,
|
|
"total_item": record_sum,
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|
"reports": ReportUrl(period=period),
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|
"period": period,
|
|
})
|