Added the pseudo account for the income and expenses log to query the income and expenses log of the current assets and liabilities.

src/accounting/report/__init__.py

@@ -27,8 +27,9 @@ def init_app(app: Flask, bp: Blueprint) -> None:
     :param bp: The blueprint of the accounting application.
     :return: None.
     """
-    from .converters import PeriodConverter
+    from .converters import PeriodConverter, IncomeExpensesAccountConverter
     app.url_map.converters["period"] = PeriodConverter
+    app.url_map.converters["ioAccount"] = IncomeExpensesAccountConverter
 
     from .views import bp as report_bp
     bp.register_blueprint(report_bp, url_prefix="/reports")

src/accounting/report/converters.py

@@ -17,9 +17,13 @@
 """The path converters for the report management.
 
 """
+import re
+
 from flask import abort
 from werkzeug.routing import BaseConverter
 
+from accounting.models import Account
+from .income_expense_account import IncomeExpensesAccount
 from .period import Period
 
 
@@ -45,3 +49,31 @@ class PeriodConverter(BaseConverter):
         :return: Its specification.
         """
         return value.spec
+
+
+class IncomeExpensesAccountConverter(BaseConverter):
+    """The supplier converter to convert the income and expenses pseudo account
+    code from and to the corresponding pseudo account in the routes."""
+
+    def to_python(self, value: str) -> IncomeExpensesAccount:
+        """Converts an account code to an account.
+
+        :param value: The account code.
+        :return: The corresponding account.
+        """
+        if value == IncomeExpensesAccount.CURRENT_AL_CODE:
+            return IncomeExpensesAccount.current_assets_and_liabilities()
+        if not re.match("^[12][12]", value):
+            abort(404)
+        account: Account | None = Account.find_by_code(value)
+        if account is None:
+            abort(404)
+        return IncomeExpensesAccount(account)
+
+    def to_url(self, value: IncomeExpensesAccount) -> str:
+        """Converts an account to account code.
+
+        :param value: The account.
+        :return: Its code.
+        """
+        return value.code

src/accounting/report/income_expense_account.py

@@ -0,0 +1,70 @@
+# The Mia! Accounting Flask Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/7
+
+#  Copyright (c) 2023 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 pseudo account for the income and expenses log.
+
+"""
+import typing as t
+
+from accounting.locale import gettext
+from accounting.models import Account
+
+
+class IncomeExpensesAccount:
+    """The pseudo account for the income and expenses log."""
+    CURRENT_AL_CODE: str = "0000-000"
+    """The account code for the current assets and liabilities."""
+
+    def __init__(self, account: Account | None = None):
+        """Constructs the pseudo account for the income and expenses log.
+
+        :param account: The actual account.
+        """
+        self.account: Account | None = None
+        self.id: int | None = None
+        """The ID."""
+        self.code: str | None = None
+        """The code."""
+        self.title: str | None = None
+        """The title."""
+        self.str: str = ""
+        """The string representation of the account."""
+        if account is not None:
+            self.account = account
+            self.id = account.id
+            self.code = account.code
+            self.title = account.title
+            self.str = str(account)
+
+    def __str__(self) -> str:
+        """Returns the string representation of the account.
+
+        :return: The string representation of the account.
+        """
+        return self.str
+
+    @classmethod
+    def current_assets_and_liabilities(cls) -> t.Self:
+        """Returns the pseudo account for current assets and liabilities.
+
+        :return: The pseudo account for current assets and liabilities.
+        """
+        account: cls = cls()
+        account.id = 0
+        account.code = cls.CURRENT_AL_CODE
+        account.title = gettext("current assets and liabilities")
+        account.str = account.title
+        return account

src/accounting/report/reports/income_expenses.py

@@ -26,6 +26,7 @@ from flask import url_for, render_template, Response
 from accounting import db
 from accounting.locale import gettext
 from accounting.models import Currency, Account, Transaction, JournalEntry
+from accounting.report.income_expense_account import IncomeExpensesAccount
 from accounting.report.period import Period
 from accounting.utils.pagination import Pagination
 from .utils.csv_export import BaseCSVRow, csv_download
@@ -76,7 +77,8 @@ class Entry:
 class EntryCollector:
     """The income and expenses log entry collector."""
 
-    def __init__(self, currency: Currency, account: Account, period: Period):
+    def __init__(self, currency: Currency, account: IncomeExpensesAccount,
+                 period: Period):
         """Constructs the income and expenses log entry collector.
 
         :param currency: The currency.
@@ -85,7 +87,7 @@ class EntryCollector:
         """
         self.__currency: Currency = currency
         """The currency."""
-        self.__account: Account = account
+        self.__account: IncomeExpensesAccount = account
         """The account."""
         self.__period: Period = period
         """The period"""
@@ -111,9 +113,10 @@ class EntryCollector:
         balance_func: sa.Function = sa.func.sum(sa.case(
             (JournalEntry.is_debit, JournalEntry.amount),
             else_=-JournalEntry.amount))
-        select: sa.Select = sa.Select(balance_func).join(Transaction)\
+        select: sa.Select = sa.Select(balance_func)\
+            .join(Transaction).join(Account)\
             .filter(JournalEntry.currency_code == self.__currency.code,
-                    JournalEntry.account_id == self.__account.id,
+                    self.__account_condition,
                     Transaction.date < self.__period.start)
         balance: int | None = db.session.scalar(select)
         if balance is None:
@@ -137,23 +140,32 @@ class EntryCollector:
         """
         conditions: list[sa.BinaryExpression] \
             = [JournalEntry.currency_code == self.__currency.code,
-               JournalEntry.account_id == self.__account.id]
+               self.__account_condition]
         if self.__period.start is not None:
             conditions.append(Transaction.date >= self.__period.start)
         if self.__period.end is not None:
             conditions.append(Transaction.date <= self.__period.end)
         txn_with_account: sa.Select = sa.Select(Transaction.id).\
-            join(JournalEntry).filter(*conditions)
+            join(JournalEntry).join(Account).filter(*conditions)
 
         return [Entry(x)
-                for x in JournalEntry.query.join(Transaction)
+                for x in JournalEntry.query.join(Transaction).join(Account)
                 .filter(JournalEntry.transaction_id.in_(txn_with_account),
                         JournalEntry.currency_code == self.__currency.code,
-                        JournalEntry.account_id != self.__account.id)
+                        sa.not_(self.__account_condition))
                 .order_by(Transaction.date,
                           JournalEntry.is_debit,
                           JournalEntry.no)]
 
+    @property
+    def __account_condition(self) -> sa.BinaryExpression:
+        if self.__account.code == IncomeExpensesAccount.CURRENT_AL_CODE:
+            return sa.or_(Account.base_code.startswith("11"),
+                          Account.base_code.startswith("12"),
+                          Account.base_code.startswith("21"),
+                          Account.base_code.startswith("22"))
+        return Account.id == self.__account.id
+
     def __get_total_entry(self) -> Entry | None:
         """Composes the total entry.
 
@@ -237,7 +249,7 @@ class IncomeExpensesPageParams(PageParams):
     """The HTML parameters of the income and expenses log."""
 
     def __init__(self, currency: Currency,
-                 account: Account,
+                 account: IncomeExpensesAccount,
                  period: Period,
                  has_data: bool,
                  pagination: Pagination[Entry],
@@ -256,7 +268,7 @@ class IncomeExpensesPageParams(PageParams):
         """
         self.currency: Currency = currency
         """The currency."""
-        self.account: Account = account
+        self.account: IncomeExpensesAccount = account
         """The account."""
         self.period: Period = period
         """The period."""
@@ -288,9 +300,14 @@ class IncomeExpensesPageParams(PageParams):
 
         :return: The report chooser.
         """
+        if self.account.account is None:
+            return ReportChooser(ReportType.INCOME_EXPENSES,
+                                 currency=self.currency,
+                                 account=Account.cash(),
+                                 period=self.period)
         return ReportChooser(ReportType.INCOME_EXPENSES,
                              currency=self.currency,
-                             account=self.account,
+                             account=self.account.account,
                              period=self.period)
 
     @property
@@ -320,7 +337,7 @@ class IncomeExpensesPageParams(PageParams):
 
         :return: The account options.
         """
-        def get_url(account: Account):
+        def get_url(account: IncomeExpensesAccount):
             if self.period.is_default:
                 return url_for("accounting.report.income-expenses-default",
                                currency=self.currency, account=account)
@@ -328,6 +345,11 @@ class IncomeExpensesPageParams(PageParams):
                            currency=self.currency, account=account,
                            period=self.period)
 
+        current_al: IncomeExpensesAccount \
+            = IncomeExpensesAccount.current_assets_and_liabilities()
+        options: list[OptionLink] \
+            = [OptionLink(str(current_al), get_url(current_al),
+                          self.account.id == 0)]
         in_use: sa.Select = sa.Select(JournalEntry.account_id)\
             .join(Account)\
             .filter(JournalEntry.currency_code == self.currency.code,
@@ -336,9 +358,11 @@ class IncomeExpensesPageParams(PageParams):
                            Account.base_code.startswith("21"),
                            Account.base_code.startswith("22")))\
             .group_by(JournalEntry.account_id)
-        return [OptionLink(str(x), get_url(x), x.id == self.account.id)
+        options.extend([OptionLink(str(x), get_url(IncomeExpensesAccount(x)),
-                for x in Account.query.filter(Account.id.in_(in_use))
+                                   x.id == self.account.id)
-                .order_by(Account.base_code, Account.no).all()]
+                        for x in Account.query.filter(Account.id.in_(in_use))
+                       .order_by(Account.base_code, Account.no).all()])
+        return options
 
 
 def _populate_entries(entries: list[Entry]) -> None:
@@ -366,7 +390,8 @@ def _populate_entries(entries: list[Entry]) -> None:
 class IncomeExpenses:
     """The income and expenses log."""
 
-    def __init__(self, currency: Currency, account: Account, period: Period):
+    def __init__(self, currency: Currency, account: IncomeExpensesAccount,
+                 period: Period):
         """Constructs an income and expenses log.
 
         :param currency: The currency.
@@ -375,7 +400,7 @@ class IncomeExpenses:
         """
         self.__currency: Currency = currency
         """The currency."""
-        self.__account: Account = account
+        self.__account: IncomeExpensesAccount = account
         """The account."""
         self.__period: Period = period
         """The period."""

src/accounting/report/reports/utils/period_choosers.py

@@ -27,6 +27,7 @@ from datetime import date
 from flask import url_for
 
 from accounting.models import Currency, Account, Transaction
+from accounting.report.income_expense_account import IncomeExpensesAccount
 from accounting.report.period import YearPeriod, Period, ThisMonth, \
     LastMonth, SinceLastMonth, ThisYear, LastYear, Today, Yesterday, \
     TemplatePeriod
@@ -143,11 +144,11 @@ class LedgerPeriodChooser(PeriodChooser):
 class IncomeExpensesPeriodChooser(PeriodChooser):
     """The income and expenses period chooser."""
 
-    def __init__(self, currency: Currency, account: Account):
+    def __init__(self, currency: Currency, account: IncomeExpensesAccount):
         """Constructs the income and expenses period chooser."""
         self.currency: Currency = currency
         """The currency."""
-        self.account: Account = account
+        self.account: IncomeExpensesAccount = account
         """The account."""
         first: Transaction | None \
             = Transaction.query.order_by(Transaction.date).first()

src/accounting/report/views.py

@@ -21,6 +21,7 @@ from flask import Blueprint, request, Response
 
 from accounting.models import Currency, Account
 from accounting.utils.permission import has_permission, can_view
+from .income_expense_account import IncomeExpensesAccount
 from .period import Period
 from .reports import Journal, Ledger, IncomeExpenses, TrialBalance, \
     IncomeStatement, BalanceSheet
@@ -108,10 +109,11 @@ def __get_ledger_list(currency: Currency, account: Account, period: Period) \
     return report.html()
 
 
-@bp.get("income-expenses/<currency:currency>/<account:account>",
+@bp.get("income-expenses/<currency:currency>/<ioAccount:account>",
         endpoint="income-expenses-default")
 @has_permission(can_view)
-def get_default_income_expenses_list(currency: Currency, account: Account) \
+def get_default_income_expenses_list(currency: Currency,
+                                     account: IncomeExpensesAccount) \
         -> str | Response:
     """Returns the income and expenses in the default period.
 
@@ -123,10 +125,11 @@ def get_default_income_expenses_list(currency: Currency, account: Account) \
 
 
 @bp.get(
-    "income-expenses/<currency:currency>/<account:account>/<period:period>",
+    "income-expenses/<currency:currency>/<ioAccount:account>/<period:period>",
     endpoint="income-expenses")
 @has_permission(can_view)
-def get_income_expenses_list(currency: Currency, account: Account,
+def get_income_expenses_list(currency: Currency,
+                             account: IncomeExpensesAccount,
                              period: Period) -> str | Response:
     """Returns the income and expenses.
 
@@ -138,7 +141,8 @@ def get_income_expenses_list(currency: Currency, account: Account,
     return __get_income_expenses_list(currency, account, period)
 
 
-def __get_income_expenses_list(currency: Currency, account: Account,
+def __get_income_expenses_list(currency: Currency,
+                               account: IncomeExpensesAccount,
                                period: Period) -> str | Response:
     """Returns the income and expenses.