Advanced to version 1.5.3.

"user_pk" type aliases for the columns in the data models.  They do not work with the current version of Flask-SQLAlchemy when creating Sphinx documentation.

.readthedocs.yaml

@@ -0,0 +1,40 @@
+# The Mia! Accounting Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/4/5
+
+#  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.
+
+# .readthedocs.yaml
+# Read the Docs configuration file
+# See https://docs.readthedocs.io/en/stable/config-file/v2.html for details
+
+# Required
+version: 2
+
+# Set the version of Python and other tools you might need
+build:
+  os: ubuntu-22.04
+  tools:
+    python: "3.11"
+
+# Build documentation in the docs/ directory with Sphinx
+
+# If using Sphinx, optionally build your docs in additional formats such as PDF
+formats: all
+
+# Optionally declare the Python requirements required to build your docs
+python:
+   install:
+   - method: pip
+     path: .

MANIFEST.in

@@ -15,17 +15,14 @@
 #  See the License for the specific language governing permissions and
 #  limitations under the License.
 
+recursive-include src/accounting/static *
 exclude src/accounting/static/js/dummy.js
-include src/accounting/translations/*
+recursive-include src/accounting/templates *
-include src/accounting/translations/*/LC_MESSAGES/*
+recursive-include src/accounting/translations *
-include docs/*
+recursive-include src/accounting/data *
-include docs/source/*
+recursive-include docs *
-include docs/source/_static/*
+recursive-exclude docs/build *
-include docs/source/_templates/*
+recursive-include tests *
-include tests/*
 exclude tests/test_temp.py
-include tests/test_site/*
+recursive-exclude tests *.pyc
-include tests/test_site/static/*
+recursive-exclude tests/instance *
-include tests/test_site/templates/*
-include tests/test_site/translations/*
-include tests/test_site/translations/*/LC_MESSAGES/*

README.rst

@@ -6,28 +6,54 @@ Mia! Accounting
 Description
 ===========
 
-This is the Mia! Accounting project.  It is an accounting
+*Mia! Accounting* is an accounting module for Flask_ applications.
-module for the Flask_ applications.
+It is designed both for mobile and desktop environments.  It
+implements `double-entry bookkeeping`_.  It generates the following
+accounting reports:
+
+* Trial balance
+* Income statement
+* Balance sheet
+
+In addition, *Mia! Accounting* tracks offsets for unpaid payables and
+receivables.
 
 
-Install
+Live Demonstration and Test Site
-=======
+================================
 
-Install ``mia-accounting`` with ``pip``.
+There is a `live demonstration`_ for *Mia! Accounting*.  It runs the
+same code as the `test site`_ in the `source distribution`_.  It is
+the simplest website that works with *Mia! Accounting*.  It is also
+used in the automatic tests.
+
+If you do not have a running Flask application or do not know how to
+start one, you may start with the test site.
+
+
+Installation
+============
+
+Install *Mia! Accounting* with ``pip``:
 
 ::
 
     pip install mia-accounting
 
+You may also download from the `PyPI project page`_ or the
+`release page`_ on the `Git repository`_.
 
-Usage
-=====
 
-This needs to be done.  Currently, you can refer to the test site
+Documentation
-located in the test directory on the `Mia! Accounting repository`_.
+=============
 
-The test site is running as the
+Refer to the `documentation on Read the Docs`_.
-`live demonstration for Mia! Accounting`_.
+
+
+Change Log
+==========
+
+Refer to the `change log`_.
 
 
 Copyright
@@ -55,6 +81,14 @@ Authors
 | imacat@mail.imacat.idv.tw
 | 2023/1/27
 
+
 .. _Flask: https://flask.palletsprojects.com
-.. _Mia! Accounting repository: https://github.com/imacat/mia-accounting
+.. _double-entry bookkeeping: https://en.wikipedia.org/wiki/Double-entry_bookkeeping
-.. _live demonstration for Mia! Accounting: https://accounting.imacat.idv.tw
+.. _live demonstration: https://accounting.imacat.idv.tw
+.. _test site: https://github.com/imacat/mia-accounting/tree/main/tests/test_site
+.. _source distribution: https://pypi.org/project/mia-accounting/#files
+.. _PyPI project page: https://pypi.org/project/mia-accounting
+.. _release page: https://github.com/imacat/mia-accounting/releases
+.. _Git repository: https://github.com/imacat/mia-accounting
+.. _documentation on Read the Docs: https://mia-accounting.readthedocs.io
+.. _change log: https://mia-accounting.readthedocs.io/en/latest/changelog.html

docs/source/accounting.journal_entry.utils.rst

@@ -20,14 +20,6 @@ accounting.journal\_entry.utils.description\_editor module
    :undoc-members:
    :show-inheritance:
 
-accounting.journal\_entry.utils.offset\_alias module
-----------------------------------------------------
-
-.. automodule:: accounting.journal_entry.utils.offset_alias
-   :members:
-   :undoc-members:
-   :show-inheritance:
-
 accounting.journal\_entry.utils.operators module
 ------------------------------------------------
 

docs/source/accounting.report.reports.rst

@@ -60,6 +60,38 @@ accounting.report.reports.trial\_balance module
    :undoc-members:
    :show-inheritance:
 
+accounting.report.reports.unapplied module
+------------------------------------------
+
+.. automodule:: accounting.report.reports.unapplied
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+accounting.report.reports.unapplied\_accounts module
+----------------------------------------------------
+
+.. automodule:: accounting.report.reports.unapplied_accounts
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+accounting.report.reports.unmatched module
+------------------------------------------
+
+.. automodule:: accounting.report.reports.unmatched
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+accounting.report.reports.unmatched\_accounts module
+----------------------------------------------------
+
+.. automodule:: accounting.report.reports.unmatched_accounts
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
 Module contents
 ---------------
 

docs/source/accounting.report.utils.rst

@@ -28,6 +28,14 @@ accounting.report.utils.csv\_export module
    :undoc-members:
    :show-inheritance:
 
+accounting.report.utils.offset\_matcher module
+----------------------------------------------
+
+.. automodule:: accounting.report.utils.offset_matcher
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
 accounting.report.utils.option\_link module
 -------------------------------------------
 
@@ -52,6 +60,22 @@ accounting.report.utils.report\_type module
    :undoc-members:
    :show-inheritance:
 
+accounting.report.utils.unapplied module
+----------------------------------------
+
+.. automodule:: accounting.report.utils.unapplied
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+accounting.report.utils.unmatched module
+----------------------------------------
+
+.. automodule:: accounting.report.utils.unmatched
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
 accounting.report.utils.urls module
 -----------------------------------
 

docs/source/accounting.rst

@@ -18,6 +18,14 @@ Subpackages
 Submodules
 ----------
 
+accounting.commands module
+--------------------------
+
+.. automodule:: accounting.commands
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
 accounting.forms module
 -----------------------
 

docs/source/accounting.utils.rst

@@ -44,6 +44,14 @@ accounting.utils.next\_uri module
    :undoc-members:
    :show-inheritance:
 
+accounting.utils.offset\_alias module
+-------------------------------------
+
+.. automodule:: accounting.utils.offset_alias
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
 accounting.utils.options module
 -------------------------------
 

docs/source/changelog.rst

@@ -0,0 +1,339 @@
+Change Log
+==========
+
+
+Version 1.5.3
+-------------
+
+Released 2023/4/30
+
+* Fixed the error of the net balance in the unmatched offset list.
+* Revised the original line item editor not to override the existing
+  amount when the existing amount is less or equal to the net
+  balance.
+
+
+Version 1.5.2
+-------------
+
+Released 2023/4/30
+
+* Fixed the error of the net balance in the unmatched offset list.
+
+
+Version 1.5.1
+-------------
+
+Released 2023/4/30
+
+* Fixed the error calling the old ``setEnableDescriptionAccount``
+  method in the ``saveOriginalLineItem`` method of the JavaScript
+  ``JournalEntryLineItemEditor`` class.
+
+
+Version 1.5.0
+-------------
+
+Released 2023/4/23
+
+* Updated to require ``SQLAlchemy >= 2``.
+* Added the change log.
+* Added the ``VERSION`` constant to the ``accounting`` module for
+  the package version, and revised ``pyproject.toml`` and ``conf.py``
+  to read the version from it.
+
+
+Version 1.4.1
+-------------
+
+Released 2023/4/22
+
+* Updated to allow editing the description of the journal entry line
+  item with offsets or are offsetting to original line items.
+* Updated not to override the existing description of a journal entry
+  line item after choosing the original line item to offset to.
+
+
+Version 1.4.0
+-------------
+
+Released 2023/4/18
+
+* Rewrote the unapplied original line items and unmatched offsets.
+
+  * The unapplied original line items and unmatched offsets are both
+    in the report submodule.  They can be filtered with currency and
+    period now.
+  * Show the unapplied original line items and unmatched offsets
+    together, and added the accumulated balance in the unmatched
+    offset list, for ease of reference.
+
+* Removed the account code from the journal entry detail and journal
+  entry form for mobile devices.
+* Made the account options in the reports to be scrollable.
+
+
+Version 1.3.3
+-------------
+
+Released 2023/4/13
+
+Changed the sample data generation in the test site live demonstration
+from pre-recorded data to real-time generation, to avoid the problem
+with the start of months and weeks changed with the date of the
+import.
+
+
+Version 1.3.2
+-------------
+
+Released 2023/4/12
+
+Added the sample data generation and database reset on the test site
+for live demonstration.
+
+
+Version 1.3.1
+-------------
+
+Released 2023/4/11
+
+* Fixed the permission of the navigation menu of the unmatched offsets.
+* Revised the test site to be more accessible as the live demonstration.
+
+
+Version 1.3.0
+-------------
+
+Released 2023/4/11
+
+Added the ``accounting-init-db`` console command to replace all the
+other console commands to initialize the accounting database.  The
+test site does not work with previous versions (<1.3.0).
+
+
+Version 1.2.1
+-------------
+
+Released 2023/4/9
+
+Fixed the search result to allow full ``year/month/day``
+specification.
+
+
+Version 1.2.0
+-------------
+
+Released 2023/4/9
+
+* Simplified the URL of the default reports.
+* Fixed the crash with malformed Chinese translation.
+* Fixed the crash when downloading CSV data with non-US-ASCII
+  filenames.
+
+
+Version 1.1.0
+-------------
+
+Released 2023/4/9
+
+* Added the unapplied original line item list, to track unpaid
+  payables, unreceived receivables, assets, prepaids, refundable
+  deposits, etc.
+* Added the offset matcher to match unapplied original line items
+  with unmatched offsets.
+
+
+Version 1.0.1
+-------------
+
+Released 2023/4/6
+
+Documentation fixes.
+
+
+Version 1.0.0
+-------------
+
+Released 2023/4/6
+
+The first formal release in Flask.
+
+Added the documentation.
+
+
+Version 0.11.1 (Pre-release)
+----------------------------
+
+Released 2023/4/5
+
+Removed the zero balances from the trial balance, the income
+statement, and the balance sheet.
+
+
+Version 0.11.0 (Pre-release)
+----------------------------
+
+Released 2023/4/5
+
+* Renamed the project from ``mia-accounting-flask`` to
+  ``mia-accounting``.
+* Updated the URL of the reports, as the default views of the
+  accounting application.
+* Updated ``README``.
+* Various fixes.
+
+
+Version 0.10.0 (Pre-release)
+----------------------------
+
+Released 2023/4/3
+
+* Added the unauthorized method to the ``UserUtilityInterface``
+  interface to allow fine control to how to handle the case when the
+  user has not logged in.
+* Revised the JavaScript description editor to respect the account
+  that the user has confirmed or specifically selected.
+* Various fixes.
+
+
+Version 0.9.1 (Pre-release)
+---------------------------
+
+Released 2023/3/24
+
+* A distinguishable look in the option detail than the option form.
+* A better look in the new journal entry forms when there is no line
+  item yet.
+* Fixed the search in the original entry selector in the journal
+  entry form to always do a partial match, to fix the problem that
+  there is no match when typing is not finished yet.
+* Fixed the search in the original entry selector to search the net
+  balance correctly.
+* Replaced the ``editor`` and ``editor2`` accounts with the ``admin``
+  and ``editor`` accounts.
+* Various fixes.
+
+
+Version 0.9.0 (Pre-release)
+---------------------------
+
+Released 2023/3/23
+
+Moved the settings from the ``.env`` file to the option table in the
+database that can be set and updated on the web interface.  Added the
+settings page to show and update the settings.
+
+
+Version 0.8.0 (Pre-release)
+---------------------------
+
+Released 2023/3/22
+
+* Added the recurring transactions to the description editor.
+* Added prevention to delete database objects that are essential or
+  referenced by others with foreign keys.
+* Various fixes on the visual layout.
+
+
+Version 0.7.0 (Pre-release)
+---------------------------
+
+Released 2023/3/21
+
+* Renamed "transaction" to "journal entry", and "journal entry" to
+  "journal entry line item".
+* Renamed ``summary`` to ``description``.
+* Updated tempus-dominus from version 6.2.10 to 6.4.3.
+* Fixed titles and capitalization.
+* Fixed to search case-insensitively.
+* Added favicon to the test site.
+* Fixed the navigation menu when there is no matching endpoint.
+* Various fixes.
+
+
+Version 0.6.0 (Pre-release)
+---------------------------
+
+Released 2023/3/18
+
+* Added offset tracking to the journal entries in the payable and
+  receivable accounts.
+* Renamed the ``is_offset_needed`` column to ``is_need_offset`` in
+  the ``Account`` data model.
+
+
+Version 0.5.0 (Pre-release)
+---------------------------
+
+Released 2023/3/10
+
+Added the accounting reports.
+
+
+Version 0.4.0 (Pre-release)
+---------------------------
+
+Released 2023/3/1
+
+Added the transaction summary helper.
+
+
+Version 0.3.1 (Pre-release)
+---------------------------
+
+Released 2023/2/28
+
+* Fixed the error that cannot select any account when adding new
+  transactions.
+* Fixed the database error when adding new transactions.
+* Added the button to convert a cash income or cash expense
+  transaction to a transfer transaction.
+
+
+Version 0.3.0 (Pre-release)
+---------------------------
+
+Released 2023/2/27
+
+Added the transaction management.
+
+
+Version 0.2.0 (Pre-release)
+---------------------------
+
+Released 2023/2/7
+
+* Added the currency management.
+* Changed the ``can_edit`` permission to at least require the user to
+  log in first.
+* Changed the type hint of the ``current_user`` pseudo property of
+  the ``AbstractUserUtils`` class to return ``None`` when the user
+  has not logged in.
+
+
+Version 0.1.1 (Pre-release)
+---------------------------
+
+Released 2023/2/3
+
+Finalized the account management, with tests and reordering.
+
+
+Version 0.1.0 (Pre-release)
+---------------------------
+
+Released 2023/2/3
+
+Added the account management, and updated the API to initialize the
+accounting application.
+
+
+Version 0.0.0 (Pre-release)
+---------------------------
+
+Released 2023/2/3
+
+Initial release with main account list, localization, pagination,
+query, permission, Sphinx documentation, and a test case based on a
+test demonstration site.

docs/source/conf.py

@@ -6,6 +6,7 @@ import os
 import sys
 
 sys.path.insert(0, os.path.abspath('../../src/'))
+import accounting
 
 # -- Project information -----------------------------------------------------
 # https://www.sphinx-doc.org/en/master/usage/configuration.html#project-information
@@ -13,7 +14,7 @@ sys.path.insert(0, os.path.abspath('../../src/'))
 project = 'Mia! Accounting'
 copyright = '2023, imacat'
 author = 'imacat'
-release = '0.11.0'
+release = accounting.VERSION
 
 # -- General configuration ---------------------------------------------------
 # https://www.sphinx-doc.org/en/master/usage/configuration.html#general-configuration

docs/source/examples.rst

@@ -0,0 +1,61 @@
+Examples
+========
+
+
+.. _example-userutils:
+
+An Example Configuration
+------------------------
+
+The following is an example configuration for *Mia! Accounting*.
+
+::
+
+    from flask import Response, redirect
+    from .auth import current_user()
+    from .modules import User
+
+    def create_app(test_config=None) -> Flask:
+        app: Flask = Flask(__name__)
+
+        ... (Configuration of SQLAlchemy, CSRF, Babel_JS, ... etc) ...
+
+        import accounting
+
+        class UserUtils(accounting.UserUtilityInterface[User]):
+
+            def can_view(self) -> bool:
+                return True
+
+            def can_edit(self) -> bool:
+                return "editor" in current_user().roles
+
+            def can_admin(self) -> bool:
+                return current_user().is_admin
+
+            def unauthorized(self) -> Response:
+                return redirect("/login")
+
+            @property
+            def cls(self) -> t.Type[User]:
+                return User
+
+            @property
+            def pk_column(self) -> Column:
+                return User.id
+
+            @property
+            def current_user(self) -> User | None:
+                return current_user()
+
+            def get_by_username(self, username: str) -> User | None:
+                return User.query.filter(User.username == username).first()
+
+            def get_pk(self, user: User) -> int:
+                return user.id
+
+        accounting.init_app(app, UserUtils())
+
+        ... (Any other configuration) ...
+
+        return app

docs/source/history.rst

@@ -0,0 +1,57 @@
+History
+=======
+
+I created my own private accounting application in Perl_/mod_perl_ in
+2007, as part of my personal website.  The first revision was made
+using Perl/Mojolicious_ in 2019, with the aim of making it
+mobile-friendly using Bootstrap_, and with modern back-end and
+front-end technologies such as jQuery.
+
+The second revision was done in Python_/Django_ in 2020, as I was
+looking to change my career from PHP_/Laravel_ to Python, but lacked
+experience with large Python projects.  I needed something in my
+portfolio and decided to work on the somewhat outdated Mojolicious
+project.
+
+Despite having no prior experience with Django, I spent two months
+working late nights to create the `Mia! Accounting Django`_
+application.  It took me another 1.5 months to make it an independent
+module, which I later released as an open source project on PyPI.
+
+The application worked nicely for my household bookkeeping for two
+years.  However, new demands arose over time, especially with tracking
+payables and receivables.  This was critical `during the pandemic`_ as
+more payments were made online with credit cards.
+
+The biggest issue I encountered was with
+`Django's MTV architectural pattern`_.  Django takes over the control
+flow.  I had to override several parts of the `class-based views`_ for
+different but yet simple control flow logic.  In the end, it became
+very difficult to track whether things went wrong because I overrode
+something or because it just wouldn't work with the basic assumption
+of the class-based views.  By the time I realized it, it was too late
+for me to drop Django's MTV and rewrite everything from class-based
+views to function-based views.
+
+Therefore, I decided to turn to microframeworks_ like Flask_.   After
+working with modularized Flask and FastAPI_ applications for two
+years, I returned to the project and wrote its third revision using
+Flask in 2023.
+
+
+.. _Perl: https://www.perl.org
+.. _mod_perl: https://perl.apache.org
+.. _Mojolicious: https://mojolicious.org
+.. _Bootstrap: https://getbootstrap.com
+.. _jQuery: https://jquery.com
+.. _Python: https://www.python.org
+.. _Django: https://www.djangoproject.com
+.. _PHP: https://www.php.net
+.. _Laravel: https://laravel.com
+.. _Mia! Accounting Django: https://github.com/imacat/mia-accounting-django
+.. _during the pandemic: https://en.wikipedia.org/wiki/COVID-19_pandemic
+.. _FastAPI: https://fastapi.tiangolo.com
+.. _Django's MTV architectural pattern: https://docs.djangoproject.com/en/dev/faq/general/#django-appears-to-be-a-mvc-framework-but-you-call-the-controller-the-view-and-the-view-the-template-how-come-you-don-t-use-the-standard-names
+.. _class-based views: https://docs.djangoproject.com/en/4.2/topics/class-based-views/
+.. _microframeworks: https://en.wikipedia.org/wiki/Microframework
+.. _Flask: https://flask.palletsprojects.com

docs/source/index.rst

@@ -10,6 +10,12 @@ Welcome to Mia! Accounting's documentation!
    :maxdepth: 2
    :caption: Contents:
 
+   intro
+   accounting
+   examples
+   history
+   changelog
+
 
 
 Indices and tables

docs/source/intro.rst

@@ -0,0 +1,119 @@
+Introduction
+============
+
+*Mia! Accounting* is an accounting module for Flask_ applications.
+It is designed both for mobile and desktop environments.  It
+implements `double-entry bookkeeping`_.  It generates the following
+accounting reports:
+
+* Trial balance
+* Income statement
+* Balance sheet
+
+In addition, *Mia! Accounting* tracks offsets for unpaid payables and
+receivables.
+
+
+Live Demonstration and Test Site
+--------------------------------
+
+There is a `live demonstration`_ for *Mia! Accounting*.  It runs the
+same code as the `test site`_ in the `source distribution`_.  It is
+the simplest website that works with *Mia! Accounting*.  It is also
+used in the automatic tests.
+
+If you do not have a running Flask application or do not know how to
+start one, you may start with the test site.
+
+
+Installation
+------------
+
+Install *Mia! Accounting* with ``pip``:
+
+::
+
+    pip install mia-accounting
+
+You may also download from the `PyPI project page`_ or the
+`release page`_ on the `Git repository`_.
+
+
+Prerequisites
+-------------
+
+You need a running Flask application with database user login.
+The primary key of the user data model must be integer.  You also
+need at least one user.
+
+The following front-end JavaScript libraries must be loaded.  You may
+download it locally or use CDN_.
+
+* Bootstrap_ 5.2.3 or above
+* FontAwesome_ 6.2.1 or above
+* `Decimal.js`_ 6.4.3 or above
+* `Tempus-Dominus`_ 6.4.3 or above
+
+
+Configuration
+-------------
+
+You need to pass the Flask *app* and an implementation of
+:py:class:`accounting.utils.user.UserUtilityInterface` to the
+:py:func:`accounting.init_app` function.  ``UserUtilityInterface``
+contains everything *Mia! Accounting* needs.
+
+See an example in :ref:`example-userutils`.
+
+
+Database Initialization
+-----------------------
+
+After the configuration, run the ``accounting-init-db`` console
+command to initialize the accounting database.  You need to specify
+the username of a user as the data creator.
+
+::
+
+    % flask --app myapp accounting-init-db -u username
+
+
+Navigation Menu
+---------------
+
+Include the navigation menu in the `Bootstrap navigation bar`_ in your
+base template:
+
+::
+
+    <nav class="navbar navbar-expand-lg bg-body-tertiary bg-dark navbar-dark">
+      <div class="container-fluid">
+        ...
+        <div id="collapsible-navbar" class="collapse navbar-collapse">
+          <ul class="navbar-nav me-auto mb-2 mb-lg-0">
+            ...
+            {% include "accounting/include/nav.html" %}
+            ...
+          </ul>
+          ...
+        </div>
+      </div>
+    </nav>
+
+Check your Flask application and see how it works.
+
+
+.. _Flask: https://flask.palletsprojects.com
+.. _double-entry bookkeeping: https://en.wikipedia.org/wiki/Double-entry_bookkeeping
+.. _live demonstration: https://accounting.imacat.idv.tw
+.. _test site: https://github.com/imacat/mia-accounting/tree/main/tests/test_site
+.. _source distribution: https://pypi.org/project/mia-accounting/#files
+.. _PyPI project page: https://pypi.org/project/mia-accounting
+.. _release page: https://github.com/imacat/mia-accounting/releases
+.. _Git repository: https://github.com/imacat/mia-accounting
+.. _CDN: https://en.wikipedia.org/wiki/Content_delivery_network
+.. _Bootstrap: https://getbootstrap.com
+.. _FontAwesome: https://fontawesome.com
+.. _Decimal.js: https://mikemcl.github.io/decimal.js
+.. _Tempus-Dominus: https://getdatepicker.com
+.. _Bootstrap navigation bar: https://getbootstrap.com/docs/5.3/components/navbar/

pyproject.toml

@@ -1,7 +1,7 @@
 # The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2022/8/21
 
-#  Copyright (c) 2022 imacat.
+#  Copyright (c) 2022-2023 imacat.
 #
 #  Licensed under the Apache License, Version 2.0 (the "License");
 #  you may not use this file except in compliance with the License.
@@ -15,6 +15,56 @@
 #  See the License for the specific language governing permissions and
 #  limitations under the License.
 
+[project]
+name = "mia-accounting"
+dynamic = ["version"]
+description = "A Flask accounting module."
+readme = "README.rst"
+requires-python = ">=3.11"
+authors = [
+    {name = "imacat", email = "imacat@mail.imacat.idv.tw"},
+]
+keywords = ["mia", "accounting", "flask"]
+classifiers = [
+    "Programming Language :: Python :: 3",
+    "License :: OSI Approved :: Apache Software License",
+    "Operating System :: OS Independent",
+    "Framework :: Flask",
+    "Topic :: Office/Business :: Financial :: Accounting",
+]
+dependencies = [
+    "flask",
+    "SQLAlchemy >= 2",
+    "Flask-SQLAlchemy",
+    "Flask-WTF",
+    "Flask-Babel >= 3",
+    "Flask-Babel-JS",
+]
+
+[project.optional-dependencies]
+test = [
+    "unittest",
+    "httpx",
+    "OpenCC",
+]
+
+[project.urls]
+"Documentation" = "https://mia-accounting.readthedocs.io"
+"Change Log" = "https://mia-accounting.readthedocs.io/en/latest/changelog.html"
+"Repository" = "https://github.com/imacat/mia-accounting"
+"Bug Tracker" = "https://github.com/imacat/mia-accounting/issues"
+"Demonstration" = "https://accounting.imacat.idv.tw"
+
 [build-system]
 requires = ["setuptools>=42"]
 build-backend = "setuptools.build_meta"
+
+[tool.setuptools.dynamic]
+version = {attr = "accounting.VERSION"}
+
+[tool.setuptools.exclude-package-data]
+"*" = [
+    "babel.cfg",
+    "*.pot",
+    "*.po",
+]

setup.cfg

@@ -1,56 +0,0 @@
-# The Mia! Accounting Project.
-# Author: imacat@mail.imacat.idv.tw (imacat), 2022/8/21
-
-#  Copyright (c) 2022-2023 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.
-
-[metadata]
-name = mia-accounting
-version = 0.11.0
-author = imacat
-author_email = imacat@mail.imacat.idv.tw
-description = The Mia! Accounting project.
-long_description = file: README.rst
-long_description_content_type = text/x-rst
-url = https://github.com/imacat/mia-accounting
-project_urls =
-    Bug Tracker = https://github.com/imacat/mia-accounting/issues
-classifiers =
-    Programming Language :: Python :: 3
-    License :: OSI Approved :: Apache Software License
-    Operating System :: OS Independent
-    Framework :: Flask
-    Topic :: Office/Business :: Financial :: Accounting
-
-[options]
-package_dir =
-    = src
-python_requires = >=3.11
-install_requires =
-  flask
-  Flask-SQLAlchemy
-  Flask-WTF
-  Flask-Babel >= 3
-  Flask-Babel-JS
-tests_require =
-  unittest
-  httpx
-  OpenCC
-
-[options.package_data]
-accounting =
-  static/**
-  templates/**
-  translations/*/LC_MESSAGES/*.mo
-  data/**

src/accounting/__init__.py

@@ -24,6 +24,8 @@ from flask_sqlalchemy import SQLAlchemy
 
 from accounting.utils.user import UserUtilityInterface
 
+VERSION: str = "1.5.3"
+"""The package version."""
 db: SQLAlchemy = SQLAlchemy()
 """The database instance."""
 data_dir: Path = Path(__file__).parent / "data"
@@ -61,6 +63,9 @@ def init_app(app: Flask, user_utils: UserUtilityInterface,
     bp.add_app_template_global(default_currency_code,
                                "accounting_default_currency_code")
 
+    from .commands import init_db_command
+    app.cli.add_command(init_db_command)
+
     from . import locale
     locale.init_app(app, bp)
 

src/accounting/account/__init__.py

@@ -19,6 +19,8 @@
 """
 from flask import Flask, Blueprint
 
+from .commands import init_accounts_command
+
 
 def init_app(app: Flask, bp: Blueprint) -> None:
     """Initialize the application.
@@ -32,6 +34,3 @@ def init_app(app: Flask, bp: Blueprint) -> None:
 
     from .views import bp as account_bp
     bp.register_blueprint(account_bp, url_prefix="/accounts")
-
-    from .commands import init_accounts_command
-    app.cli.add_command(init_accounts_command)

src/accounting/account/commands.py

@@ -17,44 +17,21 @@
 """The console commands for the account management.
 
 """
-import os
 from secrets import randbelow
+from typing import Any
 
 import click
-from flask.cli import with_appcontext
+import sqlalchemy as sa
 
 from accounting import db
 from accounting.models import BaseAccount, Account, AccountL10n
-from accounting.utils.user import has_user, get_user_pk
+from accounting.utils.user import get_user_pk
 
 AccountData = tuple[int, str, int, str, str, str, bool]
 """The format of the account data, as a list of (ID, base account code, number,
 English, Traditional Chinese, Simplified Chinese, is-need-offset) tuples."""
 
 
-def __validate_username(ctx: click.core.Context, param: click.core.Option,
-                        value: str) -> str:
-    """Validates the username for the click console command.
-
-    :param ctx: The console command context.
-    :param param: The console command option.
-    :param value: The username.
-    :raise click.BadParameter: When validation fails.
-    :return: The username.
-    """
-    value = value.strip()
-    if value == "":
-        raise click.BadParameter("Username empty.")
-    if not has_user(value):
-        raise click.BadParameter(f"User {value} does not exist.")
-    return value
-
-
-@click.command("accounting-init-accounts")
-@click.option("-u", "--username", metavar="USERNAME", prompt=True,
-              help="The username.", callback=__validate_username,
-              default=lambda: os.getlogin())
-@with_appcontext
 def init_accounts_command(username: str) -> None:
     """Initializes the accounts."""
     creator_pk: int = get_user_pk(username)
@@ -63,8 +40,6 @@ def init_accounts_command(username: str) -> None:
         .filter(db.func.length(BaseAccount.code) == 4)\
         .order_by(BaseAccount.code).all()
     if len(bases) == 0:
-        click.echo("Please initialize the base accounts with "
-                   "\"flask accounting-init-base\" first.")
         raise click.Abort
 
     existing: list[Account] = Account.query.all()
@@ -73,7 +48,6 @@ def init_accounts_command(username: str) -> None:
     bases_to_add: list[BaseAccount] = [x for x in bases
                                        if x.code not in existing_base_code]
     if len(bases_to_add) == 0:
-        click.echo("No more account to import.")
         return
 
     existing_id: set[int] = {x.id for x in existing}
@@ -89,14 +63,24 @@ def init_accounts_command(username: str) -> None:
                 existing_id.add(new_id)
                 return new_id
 
-    data: list[AccountData] = []
+    data: list[dict[str, Any]] = []
+    l10n_data: list[dict[str, Any]] = []
     for base in bases_to_add:
         l10n: dict[str, str] = {x.locale: x.title for x in base.l10n}
-        is_need_offset: bool = __is_need_offset(base.code)
+        account_id: int = get_new_id()
-        data.append((get_new_id(), base.code, 1, base.title_l10n,
+        data.append({"id": account_id,
-                     l10n["zh_Hant"], l10n["zh_Hans"], is_need_offset))
+                     "base_code": base.code,
-    __add_accounting_accounts(data, creator_pk)
+                     "no": 1,
-    click.echo(F"{len(data)} added.  Accounting accounts initialized.")
+                     "title_l10n": base.title_l10n,
+                     "is_need_offset": __is_need_offset(base.code),
+                     "created_by_id": creator_pk,
+                     "updated_by_id": creator_pk})
+        for locale in {"zh_Hant", "zh_Hans"}:
+            l10n_data.append({"account_id": account_id,
+                              "locale": locale,
+                              "title": l10n[locale]})
+    db.session.execute(sa.insert(Account), data)
+    db.session.execute(sa.insert(AccountL10n), l10n_data)
 
 
 def __is_need_offset(base_code: str) -> bool:
@@ -108,42 +92,16 @@ def __is_need_offset(base_code: str) -> bool:
     """
     # Assets
     if base_code[0] == "1":
-        if base_code[:3] in {"113", "114", "118", "184"}:
+        if base_code[:3] in {"113", "114", "118", "184", "186"}:
             return True
-        if base_code in {"1411", "1421", "1431", "1441", "1511", "1521",
+        if base_code in {"1286", "1411", "1421", "1431", "1441", "1511",
-                         "1581", "1611", "1851", ""}:
+                         "1521", "1581", "1611", "1851"}:
             return True
         return False
     # Liabilities
     if base_code[0] == "2":
-        if base_code in {"2111", "2114", "2284", "2293"}:
+        if base_code in {"2111", "2114", "2284", "2293", "2861"}:
             return False
         return True
     # Only assets and liabilities need offset
     return False
-
-
-def __add_accounting_accounts(data: list[AccountData], creator_pk: int)\
-        -> None:
-    """Adds the accounts.
-
-    :param data: A list of (base code, number, title) tuples.
-    :param creator_pk: The primary key of the creator.
-    :return: None.
-    """
-    accounts: list[Account] = [Account(id=x[0],
-                                       base_code=x[1],
-                                       no=x[2],
-                                       title_l10n=x[3],
-                                       is_need_offset=x[6],
-                                       created_by_id=creator_pk,
-                                       updated_by_id=creator_pk)
-                               for x in data]
-    l10n: list[AccountL10n] = [AccountL10n(account_id=x[0],
-                                           locale=y[0],
-                                           title=y[1])
-                               for x in data
-                               for y in (("zh_Hant", x[4]), ("zh_Hans", x[5]))]
-    db.session.bulk_save_objects(accounts)
-    db.session.bulk_save_objects(l10n)
-    db.session.commit()

src/accounting/account/views.py

@@ -53,7 +53,7 @@ def list_accounts() -> str:
                            list=pagination.list, pagination=pagination)
 
 
-@bp.get("/create", endpoint="create")
+@bp.get("create", endpoint="create")
 @has_permission(can_edit)
 def show_add_account_form() -> str:
     """Shows the form to add an account.
@@ -70,7 +70,7 @@ def show_add_account_form() -> str:
                            form=form)
 
 
-@bp.post("/store", endpoint="store")
+@bp.post("store", endpoint="store")
 @has_permission(can_edit)
 def add_account() -> redirect:
     """Adds an account.
@@ -91,7 +91,7 @@ def add_account() -> redirect:
     return redirect(inherit_next(__get_detail_uri(account)))
 
 
-@bp.get("/<account:account>", endpoint="detail")
+@bp.get("<account:account>", endpoint="detail")
 @has_permission(can_view)
 def show_account_detail(account: Account) -> str:
     """Shows the account detail.
@@ -102,7 +102,7 @@ def show_account_detail(account: Account) -> str:
     return render_template("accounting/account/detail.html", obj=account)
 
 
-@bp.get("/<account:account>/edit", endpoint="edit")
+@bp.get("<account:account>/edit", endpoint="edit")
 @has_permission(can_edit)
 def show_account_edit_form(account: Account) -> str:
     """Shows the form to edit an account.
@@ -121,7 +121,7 @@ def show_account_edit_form(account: Account) -> str:
                            account=account, form=form)
 
 
-@bp.post("/<account:account>/update", endpoint="update")
+@bp.post("<account:account>/update", endpoint="update")
 @has_permission(can_edit)
 def update_account(account: Account) -> redirect:
     """Updates an account.
@@ -148,7 +148,7 @@ def update_account(account: Account) -> redirect:
     return redirect(inherit_next(__get_detail_uri(account)))
 
 
-@bp.post("/<account:account>/delete", endpoint="delete")
+@bp.post("<account:account>/delete", endpoint="delete")
 @has_permission(can_edit)
 def delete_account(account: Account) -> redirect:
     """Deletes an account.
@@ -167,7 +167,7 @@ def delete_account(account: Account) -> redirect:
     return redirect(or_next(__get_list_uri()))
 
 
-@bp.get("/bases/<baseAccount:base>", endpoint="order")
+@bp.get("bases/<baseAccount:base>", endpoint="order")
 @has_permission(can_view)
 def show_account_order(base: BaseAccount) -> str:
     """Shows the order of the accounts under a same base account.
@@ -178,7 +178,7 @@ def show_account_order(base: BaseAccount) -> str:
     return render_template("accounting/account/order.html", base=base)
 
 
-@bp.post("/bases/<baseAccount:base>", endpoint="sort")
+@bp.post("bases/<baseAccount:base>", endpoint="sort")
 @has_permission(can_edit)
 def sort_accounts(base: BaseAccount) -> redirect:
     """Reorders the accounts under a base account.

src/accounting/base_account/__init__.py

@@ -19,6 +19,8 @@
 """
 from flask import Flask, Blueprint
 
+from .commands import init_base_accounts_command
+
 
 def init_app(app: Flask, bp: Blueprint) -> None:
     """Initialize the application.
@@ -32,6 +34,3 @@ def init_app(app: Flask, bp: Blueprint) -> None:
 
     from .views import bp as base_account_bp
     bp.register_blueprint(base_account_bp, url_prefix="/base-accounts")
-
-    from .commands import init_base_accounts_command
-    app.cli.add_command(init_base_accounts_command)

src/accounting/base_account/commands.py

@@ -19,21 +19,17 @@
 """
 import csv
 
-import click
+import sqlalchemy as sa
-from flask.cli import with_appcontext
 
 from accounting import data_dir
 from accounting import db
 from accounting.models import BaseAccount, BaseAccountL10n
 
 
-@click.command("accounting-init-base")
-@with_appcontext
 def init_base_accounts_command() -> None:
     """Initializes the base accounts."""
     if BaseAccount.query.first() is not None:
-        click.echo("Base accounts already exist.")
+        return
-        raise click.Abort
 
     with open(data_dir / "base_accounts.csv") as fp:
         data: list[dict[str, str]] = [x for x in csv.DictReader(fp)]
@@ -45,7 +41,5 @@ def init_base_accounts_command() -> None:
                                         "locale": y,
                                         "title": x[f"l10n-{y}"]}
                                        for x in data for y in locales]
-    db.session.bulk_insert_mappings(BaseAccount, account_data)
+    db.session.execute(sa.insert(BaseAccount), account_data)
-    db.session.bulk_insert_mappings(BaseAccountL10n, l10n_data)
+    db.session.execute(sa.insert(BaseAccountL10n), l10n_data)
-    db.session.commit()
-    click.echo("Base accounts initialized.")

src/accounting/base_account/views.py

@@ -22,6 +22,7 @@ from flask import Blueprint, render_template
 from accounting.models import BaseAccount
 from accounting.utils.pagination import Pagination
 from accounting.utils.permission import has_permission, can_view
+from .queries import get_base_account_query
 
 bp: Blueprint = Blueprint("base-account", __name__)
 """The view blueprint for the base account management."""
@@ -34,14 +35,13 @@ def list_accounts() -> str:
 
     :return: The account list.
     """
-    from .queries import get_base_account_query
     accounts: list[BaseAccount] = get_base_account_query()
     pagination: Pagination = Pagination[BaseAccount](accounts)
     return render_template("accounting/base-account/list.html",
                            list=pagination.list, pagination=pagination)
 
 
-@bp.get("/<baseAccount:account>", endpoint="detail")
+@bp.get("<baseAccount:account>", endpoint="detail")
 @has_permission(can_view)
 def show_account_detail(account: BaseAccount) -> str:
     """Shows the account detail.

src/accounting/commands.py

@@ -0,0 +1,62 @@
+# The Mia! Accounting Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/4/10
+
+#  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 console commands.
+
+"""
+import os
+
+import click
+from flask.cli import with_appcontext
+
+from accounting import db
+from accounting.account import init_accounts_command
+from accounting.base_account import init_base_accounts_command
+from accounting.currency import init_currencies_command
+from accounting.utils.user import has_user
+
+
+def __validate_username(ctx: click.core.Context, param: click.core.Option,
+                        value: str) -> str:
+    """Validates the username for the click console command.
+
+    :param ctx: The console command context.
+    :param param: The console command option.
+    :param value: The username.
+    :raise click.BadParameter: When validation fails.
+    :return: The username.
+    """
+    value = value.strip()
+    if value == "":
+        raise click.BadParameter("Username empty.")
+    if not has_user(value):
+        raise click.BadParameter(f"User {value} does not exist.")
+    return value
+
+
+@click.command("accounting-init-db")
+@click.option("-u", "--username", metavar="USERNAME", prompt=True,
+              help="The username.", callback=__validate_username,
+              default=lambda: os.getlogin())
+@with_appcontext
+def init_db_command(username: str) -> None:
+    """Initializes the accounting database."""
+    db.create_all()
+    init_base_accounts_command()
+    init_accounts_command(username)
+    init_currencies_command(username)
+    db.session.commit()
+    click.echo("Accounting database initialized.")

src/accounting/currency/__init__.py

@@ -19,6 +19,8 @@
 """
 from flask import Flask, Blueprint
 
+from .commands import init_currencies_command
+
 
 def init_app(app: Flask, bp: Blueprint) -> None:
     """Initialize the application.
@@ -33,6 +35,3 @@ def init_app(app: Flask, bp: Blueprint) -> None:
     from .views import bp as currency_bp, api_bp as currency_api_bp
     bp.register_blueprint(currency_bp, url_prefix="/currencies")
     bp.register_blueprint(currency_api_bp, url_prefix="/api/currencies")
-
-    from .commands import init_currencies_command
-    app.cli.add_command(init_currencies_command)

src/accounting/currency/commands.py

@@ -18,42 +18,15 @@
 
 """
 import csv
-import os
+from typing import Any
-import typing as t
 
-import click
+import sqlalchemy as sa
-from flask.cli import with_appcontext
 
 from accounting import db, data_dir
 from accounting.models import Currency, CurrencyL10n
-from accounting.utils.user import has_user, get_user_pk
+from accounting.utils.user import get_user_pk
-
-CurrencyData = tuple[str, str, str, str]
 
 
-def __validate_username(ctx: click.core.Context, param: click.core.Option,
-                        value: str) -> str:
-    """Validates the username for the click console command.
-
-    :param ctx: The console command context.
-    :param param: The console command option.
-    :param value: The username.
-    :raise click.BadParameter: When validation fails.
-    :return: The username.
-    """
-    value = value.strip()
-    if value == "":
-        raise click.BadParameter("Username empty.")
-    if not has_user(value):
-        raise click.BadParameter(f"User {value} does not exist.")
-    return value
-
-
-@click.command("accounting-init-currencies")
-@click.option("-u", "--username", metavar="USERNAME", prompt=True,
-              help="The username.", callback=__validate_username,
-              default=lambda: os.getlogin())
-@with_appcontext
 def init_currencies_command(username: str) -> None:
     """Initializes the currencies."""
     existing_codes: set[str] = {x.code for x in Currency.query.all()}
@@ -63,22 +36,18 @@ def init_currencies_command(username: str) -> None:
     to_add: list[dict[str, str]] = [x for x in data
                                     if x["code"] not in existing_codes]
     if len(to_add) == 0:
-        click.echo("No more currency to add.")
         return
 
     creator_pk: int = get_user_pk(username)
-    currency_data: list[dict[str, t.Any]] = [{"code": x["code"],
+    currency_data: list[dict[str, Any]] = [{"code": x["code"],
-                                              "name_l10n": x["name"],
+                                            "name_l10n": x["name"],
-                                              "created_by_id": creator_pk,
+                                            "created_by_id": creator_pk,
-                                              "updated_by_id": creator_pk}
+                                            "updated_by_id": creator_pk}
-                                             for x in to_add]
+                                           for x in to_add]
     locales: list[str] = [x[5:] for x in to_add[0] if x.startswith("l10n-")]
     l10n_data: list[dict[str, str]] = [{"currency_code": x["code"],
                                         "locale": y,
                                         "name": x[f"l10n-{y}"]}
                                        for x in to_add for y in locales]
-    db.session.bulk_insert_mappings(Currency, currency_data)
+    db.session.execute(sa.insert(Currency), currency_data)
-    db.session.bulk_insert_mappings(CurrencyL10n, l10n_data)
+    db.session.execute(sa.insert(CurrencyL10n), l10n_data)
-    db.session.commit()
-
-    click.echo(F"{len(to_add)} added.  Currencies initialized.")

src/accounting/currency/views.py

@@ -34,6 +34,7 @@ from accounting.utils.pagination import Pagination
 from accounting.utils.permission import has_permission, can_view, can_edit
 from accounting.utils.user import get_current_user_pk
 from .forms import CurrencyForm
+from .queries import get_currency_query
 
 bp: Blueprint = Blueprint("currency", __name__)
 """The view blueprint for the currency management."""
@@ -48,14 +49,13 @@ def list_currencies() -> str:
 
     :return: The currency list.
     """
-    from .queries import get_currency_query
     currencies: list[Currency] = get_currency_query()
     pagination: Pagination = Pagination[Currency](currencies)
     return render_template("accounting/currency/list.html",
                            list=pagination.list, pagination=pagination)
 
 
-@bp.get("/create", endpoint="create")
+@bp.get("create", endpoint="create")
 @has_permission(can_edit)
 def show_add_currency_form() -> str:
     """Shows the form to add a currency.
@@ -72,7 +72,7 @@ def show_add_currency_form() -> str:
                            form=form)
 
 
-@bp.post("/store", endpoint="store")
+@bp.post("store", endpoint="store")
 @has_permission(can_edit)
 def add_currency() -> redirect:
     """Adds a currency.
@@ -93,7 +93,7 @@ def add_currency() -> redirect:
     return redirect(inherit_next(__get_detail_uri(currency)))
 
 
-@bp.get("/<currency:currency>", endpoint="detail")
+@bp.get("<currency:currency>", endpoint="detail")
 @has_permission(can_view)
 def show_currency_detail(currency: Currency) -> str:
     """Shows the currency detail.
@@ -104,7 +104,7 @@ def show_currency_detail(currency: Currency) -> str:
     return render_template("accounting/currency/detail.html", obj=currency)
 
 
-@bp.get("/<currency:currency>/edit", endpoint="edit")
+@bp.get("<currency:currency>/edit", endpoint="edit")
 @has_permission(can_edit)
 def show_currency_edit_form(currency: Currency) -> str:
     """Shows the form to edit a currency.
@@ -123,7 +123,7 @@ def show_currency_edit_form(currency: Currency) -> str:
                            currency=currency, form=form)
 
 
-@bp.post("/<currency:currency>/update", endpoint="update")
+@bp.post("<currency:currency>/update", endpoint="update")
 @has_permission(can_edit)
 def update_currency(currency: Currency) -> redirect:
     """Updates a currency.
@@ -151,7 +151,7 @@ def update_currency(currency: Currency) -> redirect:
     return redirect(inherit_next(__get_detail_uri(currency)))
 
 
-@bp.post("/<currency:currency>/delete", endpoint="delete")
+@bp.post("<currency:currency>/delete", endpoint="delete")
 @has_permission(can_edit)
 def delete_currency(currency: Currency) -> redirect:
     """Deletes a currency.
@@ -169,7 +169,7 @@ def delete_currency(currency: Currency) -> redirect:
     return redirect(or_next(url_for("accounting.currency.list")))
 
 
-@api_bp.get("/exists-code", endpoint="exists")
+@api_bp.get("exists-code", endpoint="exists")
 @has_permission(can_edit)
 def exists_code() -> dict[str, bool]:
     """Validates whether a currency code exists.

src/accounting/journal_entry/converters.py

@@ -17,13 +17,13 @@
 """The path converters for the journal entry management.
 
 """
-from datetime import date
+import datetime as dt
 
 from flask import abort
-from sqlalchemy.orm import selectinload
 from werkzeug.routing import BaseConverter
 
-from accounting.models import JournalEntry, JournalEntryLineItem
+from accounting import db
+from accounting.models import JournalEntry
 from accounting.utils.journal_entry_types import JournalEntryType
 
 
@@ -37,13 +37,8 @@ class JournalEntryConverter(BaseConverter):
         :param value: The journal entry ID.
         :return: The corresponding journal entry.
         """
-        journal_entry: JournalEntry | None = JournalEntry.query\
+        journal_entry: JournalEntry | None \
-            .join(JournalEntryLineItem)\
+            = db.session.get(JournalEntry, value)
-            .filter(JournalEntry.id == value)\
-            .options(selectinload(JournalEntry.line_items)
-                     .selectinload(JournalEntryLineItem.offsets)
-                     .selectinload(JournalEntryLineItem.journal_entry))\
-            .first()
         if journal_entry is None:
             abort(404)
         return journal_entry
@@ -87,18 +82,18 @@ class DateConverter(BaseConverter):
     """The date converter to convert the ISO date from and to the
     corresponding date in the routes."""
 
-    def to_python(self, value: str) -> date:
+    def to_python(self, value: str) -> dt.date:
         """Converts an ISO date to a date.
 
         :param value: The ISO date.
         :return: The corresponding date.
         """
         try:
-            return date.fromisoformat(value)
+            return dt.date.fromisoformat(value)
         except ValueError:
             abort(404)
 
-    def to_url(self, value: date) -> str:
+    def to_url(self, value: dt.date) -> str:
         """Converts a date to its ISO date.
 
         :param value: The date.

src/accounting/journal_entry/forms/currency.py

@@ -28,14 +28,12 @@ from wtforms.validators import DataRequired
 
 from accounting import db
 from accounting.forms import CurrencyExists
-from accounting.journal_entry.utils.offset_alias import offset_alias
 from accounting.locale import lazy_gettext
 from accounting.models import JournalEntryLineItem
-from accounting.utils.cast import be
+from accounting.utils.offset_alias import offset_alias
 from accounting.utils.strip_text import strip_text
 from .line_item import LineItemForm, CreditLineItemForm, DebitLineItemForm
 
-
 CURRENCY_REQUIRED: DataRequired = DataRequired(
     lazy_gettext("Please select the currency."))
 """The validator to check if the currency code is empty."""
@@ -76,8 +74,8 @@ class KeepCurrencyWhenHavingOffset:
         offset: sa.Alias = offset_alias()
         original_line_items: list[JournalEntryLineItem]\
             = JournalEntryLineItem.query\
-            .join(offset, be(JournalEntryLineItem.id
+            .join(offset,
-                             == offset.c.original_line_item_id),
+                  JournalEntryLineItem.id == offset.c.original_line_item_id,
                   isouter=True)\
             .filter(JournalEntryLineItem.id
                     .in_({x.id.data for x in form.line_items

src/accounting/journal_entry/forms/journal_entry.py

@@ -18,8 +18,8 @@
 
 """
 import datetime as dt
-import typing as t
 from abc import ABC, abstractmethod
+from typing import TypeVar, Generic, Type
 
 import sqlalchemy as sa
 from flask_babel import LazyString
@@ -29,13 +29,13 @@ from wtforms import DateField, FieldList, FormField, TextAreaField, \
 from wtforms.validators import DataRequired, ValidationError
 
 from accounting import db
+from accounting.journal_entry.utils.account_option import AccountOption
+from accounting.journal_entry.utils.description_editor import DescriptionEditor
+from accounting.journal_entry.utils.original_line_items import \
+    get_selectable_original_line_items
 from accounting.locale import lazy_gettext
 from accounting.models import JournalEntry, Account, JournalEntryLineItem, \
     JournalEntryCurrency
-from accounting.journal_entry.utils.account_option import AccountOption
-from accounting.journal_entry.utils.original_line_items import \
-    get_selectable_original_line_items
-from accounting.journal_entry.utils.description_editor import DescriptionEditor
 from accounting.utils.random_id import new_id
 from accounting.utils.strip_text import strip_multiline_text
 from accounting.utils.user import get_current_user_pk
@@ -123,7 +123,7 @@ class JournalEntryForm(FlaskForm):
         super().__init__(*args, **kwargs)
         self.is_modified: bool = False
         """Whether the journal entry is modified during populate_obj()."""
-        self.collector: t.Type[LineItemCollector] = LineItemCollector
+        self.collector: Type[LineItemCollector] = LineItemCollector
         """The line item collector.  The default is the base abstract
         collector only to provide the correct type.  The subclass forms should
         provide their own collectors."""
@@ -155,7 +155,7 @@ class JournalEntryForm(FlaskForm):
         self.__set_date(obj, self.date.data)
         obj.note = self.note.data
 
-        collector_cls: t.Type[LineItemCollector] = self.collector
+        collector_cls: Type[LineItemCollector] = self.collector
         collector: collector_cls = collector_cls(self, obj)
         collector.collect()
 
@@ -309,11 +309,11 @@ class JournalEntryForm(FlaskForm):
         return db.session.scalar(select)
 
 
-T = t.TypeVar("T", bound=JournalEntryForm)
+T = TypeVar("T", bound=JournalEntryForm)
 """A journal entry form variant."""
 
 
-class LineItemCollector(t.Generic[T], ABC):
+class LineItemCollector(Generic[T], ABC):
     """The line item collector."""
 
     def __init__(self, form: T, obj: JournalEntry):

src/accounting/journal_entry/forms/line_item.py

@@ -17,7 +17,7 @@
 """The line item sub-forms for the journal entry management.
 
 """
-from datetime import date
+import datetime as dt
 from decimal import Decimal
 
 import sqlalchemy as sa
@@ -31,9 +31,8 @@ from accounting import db
 from accounting.forms import ACCOUNT_REQUIRED, AccountExists, IsDebitAccount, \
     IsCreditAccount
 from accounting.locale import lazy_gettext
-from accounting.models import Account, JournalEntryLineItem
+from accounting.models import Account, JournalEntry, JournalEntryLineItem
 from accounting.template_filters import format_amount
-from accounting.utils.cast import be
 from accounting.utils.random_id import new_id
 from accounting.utils.strip_text import strip_text
 from accounting.utils.user import get_current_user_pk
@@ -127,10 +126,8 @@ class KeepAccountWhenHavingOffset:
         assert isinstance(form, LineItemForm)
         if field.data is None or form.id.data is None:
             return
-        line_item: JournalEntryLineItem | None = db.session\
+        line_item: JournalEntryLineItem | None \
-            .query(JournalEntryLineItem)\
+            = db.session.get(JournalEntryLineItem, form.id.data)
-            .filter(JournalEntryLineItem.id == form.id.data)\
-            .options(selectinload(JournalEntryLineItem.offsets)).first()
         if line_item is None or len(line_item.offsets) == 0:
             return
         if field.data != line_item.account_code:
@@ -200,13 +197,13 @@ class NotExceedingOriginalLineItemNetBalance:
             existing_line_item_id \
                 = {x.id for x in form.journal_entry_form.obj.line_items}
         offset_total_func: sa.Function = sa.func.sum(sa.case(
-            (be(JournalEntryLineItem.is_debit == is_debit),
+            (JournalEntryLineItem.is_debit == is_debit,
              JournalEntryLineItem.amount),
             else_=-JournalEntryLineItem.amount))
         offset_total_but_form: Decimal | None = db.session.scalar(
             sa.select(offset_total_func)
-            .filter(be(JournalEntryLineItem.original_line_item_id
+            .filter(JournalEntryLineItem.original_line_item_id
-                       == original_line_item.id),
+                    == original_line_item.id,
                     JournalEntryLineItem.id.not_in(existing_line_item_id)))
         if offset_total_but_form is None:
             offset_total_but_form = Decimal("0")
@@ -234,8 +231,7 @@ class NotLessThanOffsetTotal:
             (JournalEntryLineItem.is_debit != is_debit,
              JournalEntryLineItem.amount),
             else_=-JournalEntryLineItem.amount)))\
-            .filter(be(JournalEntryLineItem.original_line_item_id
+            .filter(JournalEntryLineItem.original_line_item_id == form.id.data)
-                       == form.id.data))
         offset_total: Decimal | None = db.session.scalar(select_offset_total)
         if offset_total is not None and field.data < offset_total:
             raise ValidationError(lazy_gettext(
@@ -269,6 +265,19 @@ class LineItemForm(FlaskForm):
         self.journal_entry_form: JournalEntryForm | None = None
         """The source journal entry form."""
 
+    @property
+    def account_title(self) -> str:
+        """Returns the title of the account.
+
+        :return: The title of the account.
+        """
+        if self.account_code.data is None:
+            return ""
+        account: Account | None = Account.find_by_code(self.account_code.data)
+        if account is None:
+            return ""
+        return account.title
+
     @property
     def account_text(self) -> str:
         """Returns the text representation of the account.
@@ -298,7 +307,7 @@ class LineItemForm(FlaskForm):
         return getattr(self, "____original_line_item")
 
     @property
-    def original_line_item_date(self) -> date | None:
+    def original_line_item_date(self) -> dt.date | None:
         """Returns the text representation of the original line item.
 
         :return: The text representation of the original line item.
@@ -344,14 +353,13 @@ class LineItemForm(FlaskForm):
             def get_offsets() -> list[JournalEntryLineItem]:
                 if not self.is_need_offset or self.id.data is None:
                     return []
-                return JournalEntryLineItem.query\
+                return JournalEntryLineItem.query.join(JournalEntry)\
                     .filter(JournalEntryLineItem.original_line_item_id
                             == self.id.data)\
+                    .order_by(JournalEntry.date, JournalEntry.no,
+                              JournalEntryLineItem.no)\
                     .options(selectinload(JournalEntryLineItem.journal_entry),
-                             selectinload(JournalEntryLineItem.account),
+                             selectinload(JournalEntryLineItem.account)).all()
-                             selectinload(JournalEntryLineItem.offsets)
-                             .selectinload(
-                                 JournalEntryLineItem.journal_entry)).all()
             setattr(self, "__offsets", get_offsets())
         return getattr(self, "__offsets")
 

src/accounting/journal_entry/forms/reorder.py

@@ -17,7 +17,7 @@
 """The reorder forms for the journal entry management.
 
 """
-from datetime import date
+import datetime as dt
 
 import sqlalchemy as sa
 from flask import request
@@ -26,17 +26,15 @@ from accounting import db
 from accounting.models import JournalEntry
 
 
-def sort_journal_entries_in(journal_entry_date: date,
+def sort_journal_entries_in(date: dt.date, exclude: int | None = None) -> None:
-                            exclude: int | None = None) -> None:
     """Sorts the journal entries under a date after changing the date or
     deleting a journal entry.
 
-    :param journal_entry_date: The date of the journal entry.
+    :param date: The date of the journal entry.
     :param exclude: The journal entry ID to exclude.
     :return: None.
     """
-    conditions: list[sa.BinaryExpression] \
+    conditions: list[sa.BinaryExpression] = [JournalEntry.date == date]
-        = [JournalEntry.date == journal_entry_date]
     if exclude is not None:
         conditions.append(JournalEntry.id != exclude)
     journal_entries: list[JournalEntry] = JournalEntry.query\
@@ -50,12 +48,12 @@ def sort_journal_entries_in(journal_entry_date: date,
 class JournalEntryReorderForm:
     """The form to reorder the journal entries."""
 
-    def __init__(self, journal_entry_date: date):
+    def __init__(self, date: dt.date):
         """Constructs the form to reorder the journal entries in a day.
 
-        :param journal_entry_date: The date.
+        :param date: The date.
         """
-        self.date: date = journal_entry_date
+        self.date: dt.date = date
         self.is_modified: bool = False
 
     def save_order(self) -> None:

src/accounting/journal_entry/utils/account_option.py

@@ -32,6 +32,8 @@ class AccountOption:
         """The account ID."""
         self.code: str = account.code
         """The account code."""
+        self.title: str = account.title
+        """The account title."""
         self.query_values: list[str] = account.query_values
         """The values to be queried."""
         self.__str: str = str(account)

src/accounting/journal_entry/utils/description_editor.py

@@ -18,7 +18,7 @@
 
 """
 import re
-import typing as t
+from typing import Literal
 
 import sqlalchemy as sa
 
@@ -54,6 +54,14 @@ class DescriptionAccount:
         """
         return str(self.__account)
 
+    @property
+    def title(self) -> str:
+        """Returns the account title.
+
+        :return: The account title.
+        """
+        return self.__account.title
+
     def add_freq(self, freq: int) -> None:
         """Adds the frequency of an account.
 
@@ -116,12 +124,12 @@ class DescriptionTag:
 class DescriptionType:
     """A description type"""
 
-    def __init__(self, type_id: t.Literal["general", "travel", "bus"]):
+    def __init__(self, type_id: Literal["general", "travel", "bus"]):
         """Constructs a description type.
 
         :param type_id: The type ID, either "general", "travel", or "bus".
         """
-        self.id: t.Literal["general", "travel", "bus"] = type_id
+        self.id: Literal["general", "travel", "bus"] = type_id
         """The type ID."""
         self.__tag_dict: dict[str, DescriptionTag] = {}
         """A dictionary from the tag name to their corresponding tag."""
@@ -173,12 +181,12 @@ class DescriptionRecurring:
 class DescriptionDebitCredit:
     """The description on debit or credit."""
 
-    def __init__(self, debit_credit: t.Literal["debit", "credit"]):
+    def __init__(self, debit_credit: Literal["debit", "credit"]):
         """Constructs the description on debit or credit.
 
         :param debit_credit: Either "debit" or "credit".
         """
-        self.debit_credit: t.Literal["debit", "credit"] = debit_credit
+        self.debit_credit: Literal["debit", "credit"] = debit_credit
         """Either debit or credit."""
         self.general: DescriptionType = DescriptionType("general")
         """The general tags."""
@@ -186,14 +194,14 @@ class DescriptionDebitCredit:
         """The travel tags."""
         self.bus: DescriptionType = DescriptionType("bus")
         """The bus tags."""
-        self.__type_dict: dict[t.Literal["general", "travel", "bus"],
+        self.__type_dict: dict[Literal["general", "travel", "bus"],
                                DescriptionType] \
             = {x.id: x for x in {self.general, self.travel, self.bus}}
         """A dictionary from the type ID to the corresponding tags."""
         self.recurring: list[DescriptionRecurring] = []
         """The recurring transactions."""
 
-    def add_tag(self, tag_type: t.Literal["general", "travel", "bus"],
+    def add_tag(self, tag_type: Literal["general", "travel", "bus"],
                 name: str, account: Account, freq: int) -> None:
         """Adds a tag.
 
@@ -270,7 +278,7 @@ class DescriptionEditor:
         accounts: dict[int, Account] \
             = {x.id: x for x in Account.query
                .filter(Account.id.in_({x.account_id for x in result})).all()}
-        debit_credit_dict: dict[t.Literal["debit", "credit"],
+        debit_credit_dict: dict[Literal["debit", "credit"],
                                 DescriptionDebitCredit] \
             = {x.debit_credit: x for x in {self.debit, self.credit}}
         for row in result:

src/accounting/journal_entry/utils/operators.py

@@ -17,19 +17,19 @@
 """The operators for different journal entry types.
 
 """
-import typing as t
 from abc import ABC, abstractmethod
+from typing import Type
 
 from flask import render_template, request, abort
 from flask_wtf import FlaskForm
 
-from accounting.models import JournalEntry
-from accounting.template_globals import default_currency_code
-from accounting.utils.journal_entry_types import JournalEntryType
 from accounting.journal_entry.forms import JournalEntryForm, \
     CashReceiptJournalEntryForm, CashDisbursementJournalEntryForm, \
     TransferJournalEntryForm
 from accounting.journal_entry.forms.line_item import LineItemForm
+from accounting.models import JournalEntry
+from accounting.template_globals import default_currency_code
+from accounting.utils.journal_entry_types import JournalEntryType
 
 
 class JournalEntryOperator(ABC):
@@ -39,7 +39,7 @@ class JournalEntryOperator(ABC):
 
     @property
     @abstractmethod
-    def form(self) -> t.Type[JournalEntryForm]:
+    def form(self) -> Type[JournalEntryForm]:
         """Returns the form class.
 
         :return: The form class.
@@ -100,7 +100,7 @@ class CashReceiptJournalEntry(JournalEntryOperator):
     """The order when checking the journal entry operator."""
 
     @property
-    def form(self) -> t.Type[JournalEntryForm]:
+    def form(self) -> Type[JournalEntryForm]:
         """Returns the form class.
 
         :return: The form class.
@@ -170,7 +170,7 @@ class CashDisbursementJournalEntry(JournalEntryOperator):
     """The order when checking the journal entry operator."""
 
     @property
-    def form(self) -> t.Type[JournalEntryForm]:
+    def form(self) -> Type[JournalEntryForm]:
         """Returns the form class.
 
         :return: The form class.
@@ -243,7 +243,7 @@ class TransferJournalEntry(JournalEntryOperator):
     """The order when checking the journal entry operator."""
 
     @property
-    def form(self) -> t.Type[JournalEntryForm]:
+    def form(self) -> Type[JournalEntryForm]:
         """Returns the form class.
 
         :return: The form class.

src/accounting/journal_entry/utils/original_line_items.py

@@ -24,8 +24,7 @@ from sqlalchemy.orm import selectinload
 
 from accounting import db
 from accounting.models import Account, JournalEntry, JournalEntryLineItem
-from accounting.utils.cast import be
+from accounting.utils.offset_alias import offset_alias
-from .offset_alias import offset_alias
 
 
 def get_selectable_original_line_items(
@@ -45,8 +44,7 @@ def get_selectable_original_line_items(
     offset: sa.Alias = offset_alias()
     net_balance: sa.Label = (JournalEntryLineItem.amount + sa.func.sum(sa.case(
         (offset.c.id.in_(line_item_id_on_form), 0),
-        (be(offset.c.is_debit == JournalEntryLineItem.is_debit),
+        (offset.c.is_debit == JournalEntryLineItem.is_debit, offset.c.amount),
-         offset.c.amount),
         else_=-offset.c.amount))).label("net_balance")
     conditions: list[sa.BinaryExpression] = [Account.is_need_offset]
     sub_conditions: list[sa.BinaryExpression] = []
@@ -60,8 +58,8 @@ def get_selectable_original_line_items(
     select_net_balances: sa.Select \
         = sa.select(JournalEntryLineItem.id, net_balance)\
         .join(Account)\
-        .join(offset, be(JournalEntryLineItem.id
+        .join(offset,
-                         == offset.c.original_line_item_id),
+              JournalEntryLineItem.id == offset.c.original_line_item_id,
               isouter=True)\
         .filter(*conditions)\
         .group_by(JournalEntryLineItem.id)\

src/accounting/journal_entry/views.py

@@ -17,7 +17,7 @@
 """The views for the journal entry management.
 
 """
-from datetime import date
+import datetime as dt
 from urllib.parse import parse_qsl, urlencode
 
 import sqlalchemy as sa
@@ -30,9 +30,9 @@ from accounting.locale import lazy_gettext
 from accounting.models import JournalEntry
 from accounting.utils.cast import s
 from accounting.utils.flash_errors import flash_form_errors
+from accounting.utils.journal_entry_types import JournalEntryType
 from accounting.utils.next_uri import inherit_next, or_next
 from accounting.utils.permission import has_permission, can_view, can_edit
-from accounting.utils.journal_entry_types import JournalEntryType
 from accounting.utils.user import get_current_user_pk
 from .forms import sort_journal_entries_in, JournalEntryReorderForm
 from .template_filters import with_type, to_transfer, format_amount_input, \
@@ -49,7 +49,7 @@ bp.add_app_template_filter(format_amount_input,
 bp.add_app_template_filter(text2html, "accounting_journal_entry_text2html")
 
 
-@bp.get("/create/<journalEntryType:journal_entry_type>", endpoint="create")
+@bp.get("create/<journalEntryType:journal_entry_type>", endpoint="create")
 @has_permission(can_edit)
 def show_add_journal_entry_form(journal_entry_type: JournalEntryType) -> str:
     """Shows the form to add a journal entry.
@@ -67,11 +67,11 @@ def show_add_journal_entry_form(journal_entry_type: JournalEntryType) -> str:
         form.validate()
     else:
         form = journal_entry_op.form()
-        form.date.data = date.today()
+        form.date.data = dt.date.today()
     return journal_entry_op.render_create_template(form)
 
 
-@bp.post("/store/<journalEntryType:journal_entry_type>", endpoint="store")
+@bp.post("store/<journalEntryType:journal_entry_type>", endpoint="store")
 @has_permission(can_edit)
 def add_journal_entry(journal_entry_type: JournalEntryType) -> redirect:
     """Adds a journal entry.
@@ -98,7 +98,7 @@ def add_journal_entry(journal_entry_type: JournalEntryType) -> redirect:
     return redirect(inherit_next(__get_detail_uri(journal_entry)))
 
 
-@bp.get("/<journalEntry:journal_entry>", endpoint="detail")
+@bp.get("<journalEntry:journal_entry>", endpoint="detail")
 @has_permission(can_view)
 def show_journal_entry_detail(journal_entry: JournalEntry) -> str:
     """Shows the journal entry detail.
@@ -111,7 +111,7 @@ def show_journal_entry_detail(journal_entry: JournalEntry) -> str:
     return journal_entry_op.render_detail_template(journal_entry)
 
 
-@bp.get("/<journalEntry:journal_entry>/edit", endpoint="edit")
+@bp.get("<journalEntry:journal_entry>/edit", endpoint="edit")
 @has_permission(can_edit)
 def show_journal_entry_edit_form(journal_entry: JournalEntry) -> str:
     """Shows the form to edit a journal entry.
@@ -133,7 +133,7 @@ def show_journal_entry_edit_form(journal_entry: JournalEntry) -> str:
     return journal_entry_op.render_edit_template(journal_entry, form)
 
 
-@bp.post("/<journalEntry:journal_entry>/update", endpoint="update")
+@bp.post("<journalEntry:journal_entry>/update", endpoint="update")
 @has_permission(can_edit)
 def update_journal_entry(journal_entry: JournalEntry) -> redirect:
     """Updates a journal entry.
@@ -166,7 +166,7 @@ def update_journal_entry(journal_entry: JournalEntry) -> redirect:
     return redirect(inherit_next(__get_detail_uri(journal_entry)))
 
 
-@bp.post("/<journalEntry:journal_entry>/delete", endpoint="delete")
+@bp.post("<journalEntry:journal_entry>/delete", endpoint="delete")
 @has_permission(can_edit)
 def delete_journal_entry(journal_entry: JournalEntry) -> redirect:
     """Deletes a journal entry.
@@ -186,31 +186,31 @@ def delete_journal_entry(journal_entry: JournalEntry) -> redirect:
     return redirect(or_next(__get_default_page_uri()))
 
 
-@bp.get("/dates/<date:journal_entry_date>", endpoint="order")
+@bp.get("dates/<date:date>", endpoint="order")
 @has_permission(can_view)
-def show_journal_entry_order(journal_entry_date: date) -> str:
+def show_journal_entry_order(date: dt.date) -> str:
     """Shows the order of the journal entries in a same date.
 
-    :param journal_entry_date: The date.
+    :param date: The date.
     :return: The order of the journal entries in the date.
     """
     journal_entries: list[JournalEntry] = JournalEntry.query \
-        .filter(JournalEntry.date == journal_entry_date) \
+        .filter(JournalEntry.date == date) \
         .order_by(JournalEntry.no).all()
     return render_template("accounting/journal-entry/order.html",
-                           date=journal_entry_date, list=journal_entries)
+                           date=date, list=journal_entries)
 
 
-@bp.post("/dates/<date:journal_entry_date>", endpoint="sort")
+@bp.post("dates/<date:date>", endpoint="sort")
 @has_permission(can_edit)
-def sort_journal_entries(journal_entry_date: date) -> redirect:
+def sort_journal_entries(date: dt.date) -> redirect:
     """Reorders the journal entries in a date.
 
-    :param journal_entry_date: The date.
+    :param date: The date.
     :return: The redirection to the incoming account or the account list.  The
         reordering operation does not fail.
     """
-    form: JournalEntryReorderForm = JournalEntryReorderForm(journal_entry_date)
+    form: JournalEntryReorderForm = JournalEntryReorderForm(date)
     form.save_order()
     if not form.is_modified:
         flash(s(lazy_gettext("The order was not modified.")), "success")

src/accounting/models.py

@@ -19,14 +19,16 @@
 """
 from __future__ import annotations
 
+import datetime as dt
 import re
-import typing as t
 from decimal import Decimal
+from typing import Type, Self
 
 import sqlalchemy as sa
 from babel import Locale
 from flask_babel import get_locale, get_babel
 from sqlalchemy import text
+from sqlalchemy.orm import Mapped, mapped_column
 
 from accounting import db
 from accounting.locale import gettext
@@ -37,14 +39,14 @@ class BaseAccount(db.Model):
     """A base account."""
     __tablename__ = "accounting_base_accounts"
     """The table name."""
-    code = db.Column(db.String, nullable=False, primary_key=True)
+    code: Mapped[str] = mapped_column(primary_key=True)
     """The code."""
-    title_l10n = db.Column("title", db.String, nullable=False)
+    title_l10n: Mapped[str] = mapped_column("title")
     """The title."""
-    l10n = db.relationship("BaseAccountL10n", back_populates="account",
+    l10n: Mapped[list[BaseAccountL10n]] \
-                           lazy=False)
+        = db.relationship(back_populates="account", lazy=False)
     """The localized titles."""
-    accounts = db.relationship("Account", back_populates="base")
+    accounts: Mapped[list[Account]] = db.relationship(back_populates="base")
     """The descendant accounts under the base account."""
 
     def __str__(self) -> str:
@@ -81,17 +83,16 @@ class BaseAccountL10n(db.Model):
     """A localized base account title."""
     __tablename__ = "accounting_base_accounts_l10n"
     """The table name."""
-    account_code = db.Column(db.String,
+    account_code: Mapped[str] \
-                             db.ForeignKey(BaseAccount.code,
+        = mapped_column(db.ForeignKey(BaseAccount.code, onupdate="CASCADE",
-                                           onupdate="CASCADE",
+                                      ondelete="CASCADE"),
-                                           ondelete="CASCADE"),
+                        primary_key=True)
-                             nullable=False, primary_key=True)
     """The code of the account."""
-    account = db.relationship(BaseAccount, back_populates="l10n")
+    account: Mapped[BaseAccount] = db.relationship(back_populates="l10n")
     """The account."""
-    locale = db.Column(db.String, nullable=False, primary_key=True)
+    locale: Mapped[str] = mapped_column(primary_key=True)
     """The locale."""
-    title = db.Column(db.String, nullable=False)
+    title: Mapped[str]
     """The localized title."""
 
 
@@ -99,47 +100,43 @@ class Account(db.Model):
     """An account."""
     __tablename__ = "accounting_accounts"
     """The table name."""
-    id = db.Column(db.Integer, nullable=False, primary_key=True,
+    id: Mapped[int] = mapped_column(primary_key=True, autoincrement=False)
-                   autoincrement=False)
     """The account ID."""
-    base_code = db.Column(db.String,
+    base_code: Mapped[str] \
-                          db.ForeignKey(BaseAccount.code, onupdate="CASCADE",
+        = mapped_column(db.ForeignKey(BaseAccount.code, onupdate="CASCADE",
-                                        ondelete="CASCADE"),
+                                      ondelete="CASCADE"))
-                          nullable=False)
     """The code of the base account."""
-    base = db.relationship(BaseAccount, back_populates="accounts")
+    base: Mapped[BaseAccount] = db.relationship(back_populates="accounts")
     """The base account."""
-    no = db.Column(db.Integer, nullable=False, default=text("1"))
+    no: Mapped[int] = mapped_column(default=text("1"))
     """The account number under the base account."""
-    title_l10n = db.Column("title", db.String, nullable=False)
+    title_l10n: Mapped[str] = mapped_column("title")
     """The title."""
-    is_need_offset = db.Column(db.Boolean, nullable=False, default=False)
+    is_need_offset: Mapped[bool] = mapped_column(default=False)
     """Whether the journal entry line items of this account need offset."""
-    created_at = db.Column(db.DateTime(timezone=True), nullable=False,
+    created_at: Mapped[dt.datetime] \
-                           server_default=db.func.now())
+        = mapped_column(db.DateTime(timezone=True),
-    """The time of creation."""
+                        server_default=db.func.now())
-    created_by_id = db.Column(db.Integer,
+    """The date and time when this record was created."""
-                              db.ForeignKey(user_pk_column,
+    created_by_id: Mapped[int] \
-                                            onupdate="CASCADE"),
+        = mapped_column(db.ForeignKey(user_pk_column, onupdate="CASCADE"))
-                              nullable=False)
+    """The ID of the user who created the record."""
-    """The ID of the creator."""
+    created_by: Mapped[user_cls] = db.relationship(foreign_keys=created_by_id)
-    created_by = db.relationship(user_cls, foreign_keys=created_by_id)
+    """The user who created the record."""
-    """The creator."""
+    updated_at: Mapped[dt.datetime] \
-    updated_at = db.Column(db.DateTime(timezone=True), nullable=False,
+        = mapped_column(db.DateTime(timezone=True),
-                           server_default=db.func.now())
+                        server_default=db.func.now())
-    """The time of last update."""
+    """The date and time when this record was last updated."""
-    updated_by_id = db.Column(db.Integer,
+    updated_by_id: Mapped[int] \
-                              db.ForeignKey(user_pk_column,
+        = mapped_column(db.ForeignKey(user_pk_column, onupdate="CASCADE"))
-                                            onupdate="CASCADE"),
+    """The ID of the last user who updated the record."""
-                              nullable=False)
+    updated_by: Mapped[user_cls] = db.relationship(foreign_keys=updated_by_id)
-    """The ID of the updator."""
+    """The last user who updated the record."""
-    updated_by = db.relationship(user_cls, foreign_keys=updated_by_id)
+    l10n: Mapped[list[AccountL10n]] \
-    """The updator."""
+        = db.relationship(back_populates="account", lazy=False)
-    l10n = db.relationship("AccountL10n", back_populates="account",
-                           lazy=False)
     """The localized titles."""
-    line_items = db.relationship("JournalEntryLineItem",
+    line_items: Mapped[list[JournalEntryLineItem]] \
-                                 back_populates="account")
+        = db.relationship(back_populates="account")
     """The journal entry line items."""
 
     CASH_CODE: str = "1111-001"
@@ -185,6 +182,8 @@ class Account(db.Model):
         :param value: The new title.
         :return: None.
         """
+        if self.title == value:
+            return
         if self.title_l10n is None:
             self.title_l10n = value
             return
@@ -214,6 +213,25 @@ class Account(db.Model):
         """
         return not self.is_real
 
+    @property
+    def count(self) -> int:
+        """Returns the number of items in the account.
+
+        :return: The number of items in the account.
+        """
+        if not hasattr(self, "__count"):
+            setattr(self, "__count", 0)
+        return getattr(self, "__count")
+
+    @count.setter
+    def count(self, value: int) -> None:
+        """Sets the number of items in the account.
+
+        :param value: The number of items in the account.
+        :return: None.
+        """
+        setattr(self, "__count", value)
+
     @property
     def query_values(self) -> list[str]:
         """Returns the values to be queried.
@@ -251,11 +269,11 @@ class Account(db.Model):
         :return: None.
         """
         AccountL10n.query.filter(AccountL10n.account == self).delete()
-        cls: t.Type[t.Self] = self.__class__
+        cls: Type[Self] = self.__class__
         cls.query.filter(cls.id == self.id).delete()
 
     @classmethod
-    def find_by_code(cls, code: str) -> t.Self | None:
+    def find_by_code(cls, code: str) -> Self | None:
         """Finds an account by its code.
 
         :param code: The code.
@@ -268,7 +286,7 @@ class Account(db.Model):
                                 cls.no == int(m.group(2))).first()
 
     @classmethod
-    def selectable_debit(cls) -> list[t.Self]:
+    def selectable_debit(cls) -> list[Self]:
         """Returns the selectable debit accounts.
         Payable line items can not start from debit.
 
@@ -291,7 +309,7 @@ class Account(db.Model):
             .order_by(cls.base_code, cls.no).all()
 
     @classmethod
-    def selectable_credit(cls) -> list[t.Self]:
+    def selectable_credit(cls) -> list[Self]:
         """Returns the selectable debit accounts.
         Receivable line items can not start from credit.
 
@@ -313,7 +331,7 @@ class Account(db.Model):
             .order_by(cls.base_code, cls.no).all()
 
     @classmethod
-    def cash(cls) -> t.Self:
+    def cash(cls) -> Self:
         """Returns the cash account.
 
         :return: The cash account
@@ -321,7 +339,7 @@ class Account(db.Model):
         return cls.find_by_code(cls.CASH_CODE)
 
     @classmethod
-    def accumulated_change(cls) -> t.Self:
+    def accumulated_change(cls) -> Self:
         """Returns the accumulated-change account.
 
         :return: The accumulated-change account
@@ -333,16 +351,16 @@ class AccountL10n(db.Model):
     """A localized account title."""
     __tablename__ = "accounting_accounts_l10n"
     """The table name."""
-    account_id = db.Column(db.Integer,
+    account_id: Mapped[int] \
-                           db.ForeignKey(Account.id, onupdate="CASCADE",
+        = mapped_column(db.ForeignKey(Account.id, onupdate="CASCADE",
-                                         ondelete="CASCADE"),
+                                      ondelete="CASCADE"),
-                           nullable=False, primary_key=True)
+                        primary_key=True)
     """The account ID."""
-    account = db.relationship(Account, back_populates="l10n")
+    account: Mapped[Account] = db.relationship(back_populates="l10n")
     """The account."""
-    locale = db.Column(db.String, nullable=False, primary_key=True)
+    locale: Mapped[str] = mapped_column(primary_key=True)
     """The locale."""
-    title = db.Column(db.String, nullable=False)
+    title: Mapped[str]
     """The localized title."""
 
 
@@ -350,35 +368,34 @@ class Currency(db.Model):
     """A currency."""
     __tablename__ = "accounting_currencies"
     """The table name."""
-    code = db.Column(db.String, nullable=False, primary_key=True)
+    code: Mapped[str] = mapped_column(primary_key=True)
     """The code."""
-    name_l10n = db.Column("name", db.String, nullable=False)
+    name_l10n: Mapped[str] = mapped_column("name")
     """The name."""
-    created_at = db.Column(db.DateTime(timezone=True), nullable=False,
+    created_at: Mapped[dt.datetime] \
-                           server_default=db.func.now())
+        = mapped_column(db.DateTime(timezone=True),
-    """The time of creation."""
+                        server_default=db.func.now())
-    created_by_id = db.Column(db.Integer,
+    """The date and time when this record was created."""
-                              db.ForeignKey(user_pk_column,
+    created_by_id: Mapped[int] \
-                                            onupdate="CASCADE"),
+        = mapped_column(db.ForeignKey(user_pk_column, onupdate="CASCADE"))
-                              nullable=False)
+    """The ID of the user who created the record."""
-    """The ID of the creator."""
+    created_by: Mapped[user_cls] = db.relationship(foreign_keys=created_by_id)
-    created_by = db.relationship(user_cls, foreign_keys=created_by_id)
+    """The user who created the record."""
-    """The creator."""
+    updated_at: Mapped[dt.datetime] \
-    updated_at = db.Column(db.DateTime(timezone=True), nullable=False,
+        = mapped_column(db.DateTime(timezone=True),
-                           server_default=db.func.now())
+                        server_default=db.func.now())
-    """The time of last update."""
+    """The date and time when this record was last updated."""
-    updated_by_id = db.Column(db.Integer,
+    updated_by_id: Mapped[int] \
-                              db.ForeignKey(user_pk_column,
+        = mapped_column(db.ForeignKey(user_pk_column, onupdate="CASCADE"))
-                                            onupdate="CASCADE"),
+    """The ID of the last user who updated the record."""
-                              nullable=False)
+    updated_by: Mapped[user_cls] \
-    """The ID of the updator."""
+        = db.relationship(foreign_keys=updated_by_id)
-    updated_by = db.relationship(user_cls, foreign_keys=updated_by_id)
+    """The last user who updated the record."""
-    """The updator."""
+    l10n: Mapped[list[CurrencyL10n]] \
-    l10n = db.relationship("CurrencyL10n", back_populates="currency",
+        = db.relationship(back_populates="currency", lazy=False)
-                           lazy=False)
     """The localized names."""
-    line_items = db.relationship("JournalEntryLineItem",
+    line_items: Mapped[list[JournalEntryLineItem]] \
-                                 back_populates="currency")
+        = db.relationship(back_populates="currency")
     """The journal entry line items."""
 
     def __str__(self) -> str:
@@ -409,6 +426,8 @@ class Currency(db.Model):
         :param value: The new name.
         :return: None.
         """
+        if self.name == value:
+            return
         if self.name_l10n is None:
             self.name_l10n = value
             return
@@ -452,7 +471,7 @@ class Currency(db.Model):
         :return: None.
         """
         CurrencyL10n.query.filter(CurrencyL10n.currency == self).delete()
-        cls: t.Type[t.Self] = self.__class__
+        cls: Type[Self] = self.__class__
         cls.query.filter(cls.code == self.code).delete()
 
 
@@ -460,16 +479,16 @@ class CurrencyL10n(db.Model):
     """A localized currency name."""
     __tablename__ = "accounting_currencies_l10n"
     """The table name."""
-    currency_code = db.Column(db.String,
+    currency_code: Mapped[str] \
-                              db.ForeignKey(Currency.code, onupdate="CASCADE",
+        = mapped_column(db.ForeignKey(Currency.code, onupdate="CASCADE",
-                                            ondelete="CASCADE"),
+                                      ondelete="CASCADE"),
-                              nullable=False, primary_key=True)
+                        primary_key=True)
     """The currency code."""
-    currency = db.relationship(Currency, back_populates="l10n")
+    currency: Mapped[Currency] = db.relationship(back_populates="l10n")
     """The currency."""
-    locale = db.Column(db.String, nullable=False, primary_key=True)
+    locale: Mapped[str] = mapped_column(primary_key=True)
     """The locale."""
-    name = db.Column(db.String, nullable=False)
+    name: Mapped[str]
     """The localized name."""
 
 
@@ -520,37 +539,34 @@ class JournalEntry(db.Model):
     """A journal entry."""
     __tablename__ = "accounting_journal_entries"
     """The table name."""
-    id = db.Column(db.Integer, nullable=False, primary_key=True,
+    id: Mapped[int] = mapped_column(primary_key=True, autoincrement=False)
-                   autoincrement=False)
     """The journal entry ID."""
-    date = db.Column(db.Date, nullable=False)
+    date: Mapped[dt.date]
     """The date."""
-    no = db.Column(db.Integer, nullable=False, default=text("1"))
+    no: Mapped[int] = mapped_column(default=text("1"))
     """The account number under the date."""
-    note = db.Column(db.String)
+    note: Mapped[str | None]
     """The note."""
-    created_at = db.Column(db.DateTime(timezone=True), nullable=False,
+    created_at: Mapped[dt.datetime] \
-                           server_default=db.func.now())
+        = mapped_column(db.DateTime(timezone=True),
-    """The time of creation."""
+                        server_default=db.func.now())
-    created_by_id = db.Column(db.Integer,
+    """The date and time when this record was created."""
-                              db.ForeignKey(user_pk_column,
+    created_by_id: Mapped[int] \
-                                            onupdate="CASCADE"),
+        = mapped_column(db.ForeignKey(user_pk_column, onupdate="CASCADE"))
-                              nullable=False)
+    """The ID of the user who created the record."""
-    """The ID of the creator."""
+    created_by: Mapped[user_cls] = db.relationship(foreign_keys=created_by_id)
-    created_by = db.relationship(user_cls, foreign_keys=created_by_id)
+    """The user who created the record."""
-    """The creator."""
+    updated_at: Mapped[dt.datetime] \
-    updated_at = db.Column(db.DateTime(timezone=True), nullable=False,
+        = mapped_column(db.DateTime(timezone=True),
-                           server_default=db.func.now())
+                        server_default=db.func.now())
-    """The time of last update."""
+    """The date and time when this record was last updated."""
-    updated_by_id = db.Column(db.Integer,
+    updated_by_id: Mapped[int] \
-                              db.ForeignKey(user_pk_column,
+        = mapped_column(db.ForeignKey(user_pk_column, onupdate="CASCADE"))
-                                            onupdate="CASCADE"),
+    """The ID of the last user who updated the record."""
-                              nullable=False)
+    updated_by: Mapped[user_cls] = db.relationship(foreign_keys=updated_by_id)
-    """The ID of the updator."""
+    """The last user who updated the record."""
-    updated_by = db.relationship(user_cls, foreign_keys=updated_by_id)
+    line_items: Mapped[list[JournalEntryLineItem]] \
-    """The updator."""
+        = db.relationship(back_populates="journal_entry")
-    line_items = db.relationship("JournalEntryLineItem",
-                                 back_populates="journal_entry")
     """The line items."""
 
     def __str__(self) -> str:
@@ -640,48 +656,39 @@ class JournalEntryLineItem(db.Model):
     """A line item in the journal entry."""
     __tablename__ = "accounting_journal_entry_line_items"
     """The table name."""
-    id = db.Column(db.Integer, nullable=False, primary_key=True,
+    id: Mapped[int] = mapped_column(primary_key=True, autoincrement=False)
-                   autoincrement=False)
     """The line item ID."""
-    journal_entry_id = db.Column(db.Integer,
+    journal_entry_id: Mapped[int] \
-                                 db.ForeignKey(JournalEntry.id,
+        = mapped_column(db.ForeignKey(JournalEntry.id, onupdate="CASCADE",
-                                               onupdate="CASCADE",
+                                      ondelete="CASCADE"))
-                                               ondelete="CASCADE"),
-                                 nullable=False)
     """The journal entry ID."""
-    journal_entry = db.relationship(JournalEntry, back_populates="line_items")
+    journal_entry: Mapped[JournalEntry] \
+        = db.relationship(back_populates="line_items")
     """The journal entry."""
-    is_debit = db.Column(db.Boolean, nullable=False)
+    is_debit: Mapped[bool]
     """True for a debit line item, or False for a credit line item."""
-    no = db.Column(db.Integer, nullable=False)
+    no: Mapped[int]
     """The line item number under the journal entry and debit or credit."""
-    original_line_item_id = db.Column(db.Integer,
+    original_line_item_id: Mapped[int | None] \
-                                      db.ForeignKey(id, onupdate="CASCADE"),
+        = mapped_column(db.ForeignKey(id, onupdate="CASCADE"))
-                                      nullable=True)
     """The ID of the original line item."""
-    original_line_item = db.relationship("JournalEntryLineItem",
+    original_line_item: Mapped[JournalEntryLineItem | None] \
-                                         back_populates="offsets",
+        = db.relationship(remote_side=id, passive_deletes=True)
-                                         remote_side=id, passive_deletes=True)
     """The original line item."""
-    offsets = db.relationship("JournalEntryLineItem",
+    currency_code: Mapped[str] \
-                              back_populates="original_line_item")
+        = mapped_column(db.ForeignKey(Currency.code, onupdate="CASCADE"))
-    """The offset items."""
-    currency_code = db.Column(db.String,
-                              db.ForeignKey(Currency.code, onupdate="CASCADE"),
-                              nullable=False)
     """The currency code."""
-    currency = db.relationship(Currency, back_populates="line_items")
+    currency: Mapped[Currency] = db.relationship(back_populates="line_items")
     """The currency."""
-    account_id = db.Column(db.Integer,
+    account_id: Mapped[int] \
-                           db.ForeignKey(Account.id,
+        = mapped_column(db.ForeignKey(Account.id, onupdate="CASCADE"))
-                                         onupdate="CASCADE"),
-                           nullable=False)
     """The account ID."""
-    account = db.relationship(Account, back_populates="line_items", lazy=False)
+    account: Mapped[Account] \
+        = db.relationship(back_populates="line_items", lazy=False)
     """The account."""
-    description = db.Column(db.String, nullable=True)
+    description: Mapped[str | None]
     """The description."""
-    amount = db.Column(db.Numeric(14, 2), nullable=False)
+    amount: Mapped[Decimal] = mapped_column(db.Numeric(14, 2))
     """The amount."""
 
     def __str__(self) -> str:
@@ -707,14 +714,6 @@ class JournalEntryLineItem(db.Model):
         """
         return self.account.code
 
-    @property
-    def debit(self) -> Decimal | None:
-        """Returns the debit amount.
-
-        :return: The debit amount, or None if this is not a debit line item.
-        """
-        return self.amount if self.is_debit else None
-
     @property
     def is_need_offset(self) -> bool:
         """Returns whether the line item needs offset.
@@ -729,13 +728,43 @@ class JournalEntryLineItem(db.Model):
             return False
         return True
 
+    @property
+    def debit(self) -> Decimal | None:
+        """Returns the debit amount.
+
+        :return: The debit amount, or None if this is not a debit line item.
+        """
+        if not hasattr(self, "__debit"):
+            setattr(self, "__debit", self.amount if self.is_debit else None)
+        return getattr(self, "__debit")
+
+    @debit.setter
+    def debit(self, value: Decimal | None) -> None:
+        """Sets the debit amount.
+
+        :param value: The debit amount.
+        :return: None.
+        """
+        setattr(self, "__debit", value)
+
     @property
     def credit(self) -> Decimal | None:
         """Returns the credit amount.
 
         :return: The credit amount, or None if this is not a credit line item.
         """
-        return None if self.is_debit else self.amount
+        if not hasattr(self, "__credit"):
+            setattr(self, "__credit", None if self.is_debit else self.amount)
+        return getattr(self, "__credit")
+
+    @credit.setter
+    def credit(self, value: Decimal | None) -> None:
+        """Sets the credit amount.
+
+        :param value: The credit amount.
+        :return: None.
+        """
+        setattr(self, "__credit", value)
 
     @property
     def net_balance(self) -> Decimal:
@@ -750,13 +779,85 @@ class JournalEntryLineItem(db.Model):
         return getattr(self, "__net_balance")
 
     @net_balance.setter
-    def net_balance(self, net_balance: Decimal) -> None:
+    def net_balance(self, value: Decimal) -> None:
         """Sets the net balance.
 
-        :param net_balance: The net balance.
+        :param value: The net balance.
         :return: None.
         """
-        setattr(self, "__net_balance", net_balance)
+        setattr(self, "__net_balance", value)
+
+    @property
+    def balance(self) -> Decimal:
+        """Returns the balance.
+
+        :return: The balance.
+        """
+        if not hasattr(self, "__balance"):
+            setattr(self, "__balance", Decimal("0"))
+        return getattr(self, "__balance")
+
+    @balance.setter
+    def balance(self, value: Decimal) -> None:
+        """Sets the balance.
+
+        :param value: The balance.
+        :return: None.
+        """
+        setattr(self, "__balance", value)
+
+    @property
+    def offsets(self) -> list[Self]:
+        """Returns the offset items.
+
+        :return: The offset items.
+        """
+        if not hasattr(self, "__offsets"):
+            cls: Type[Self] = self.__class__
+            offsets: list[Self] = cls.query.join(JournalEntry)\
+                .filter(JournalEntryLineItem.original_line_item_id == self.id)\
+                .order_by(JournalEntry.date, JournalEntry.no,
+                          cls.is_debit, cls.no).all()
+            setattr(self, "__offsets", offsets)
+        return getattr(self, "__offsets")
+
+    @property
+    def is_offset(self) -> bool:
+        """Returns whether the line item is an offset.
+
+        :return: True if the line item is an offset, or False otherwise.
+        """
+        if not hasattr(self, "__is_offset"):
+            setattr(self, "__is_offset", False)
+        return getattr(self, "__is_offset")
+
+    @is_offset.setter
+    def is_offset(self, value: bool) -> None:
+        """Sets whether the line item is an offset.
+
+        :param value: True if the line item is an offset, or False otherwise.
+        :return: None.
+        """
+        setattr(self, "__is_offset", value)
+
+    @property
+    def match(self) -> Self | None:
+        """Returns the match of the line item.
+
+        :return: The match of the line item.
+        """
+        if not hasattr(self, "__match"):
+            setattr(self, "__match", None)
+        return getattr(self, "__match")
+
+    @match.setter
+    def match(self, value: Self) -> None:
+        """Sets the match of the line item.
+
+        :param value: The matcho of the line item.
+        :return: None.
+        """
+        setattr(self, "__match", value)
 
     @property
     def query_values(self) -> list[str]:
@@ -773,6 +874,7 @@ class JournalEntryLineItem(db.Model):
                                   self.journal_entry.date.month,
                                   self.journal_entry.date.day),
                 "" if self.description is None else self.description,
+                str(self.account),
                 format_amount(self.amount)]
 
 
@@ -780,27 +882,25 @@ class Option(db.Model):
     """An option."""
     __tablename__ = "accounting_options"
     """The table name."""
-    name = db.Column(db.String, nullable=False, primary_key=True)
+    name: Mapped[str] = mapped_column(primary_key=True)
     """The name."""
-    value = db.Column(db.Text, nullable=False)
+    value: Mapped[str] = mapped_column(db.Text)
     """The option value."""
-    created_at = db.Column(db.DateTime(timezone=True), nullable=False,
+    created_at: Mapped[dt.datetime] \
-                           server_default=db.func.now())
+        = mapped_column(db.DateTime(timezone=True),
-    """The time of creation."""
+                        server_default=db.func.now())
-    created_by_id = db.Column(db.Integer,
+    """The date and time when this record was created."""
-                              db.ForeignKey(user_pk_column,
+    created_by_id: Mapped[int] \
-                                            onupdate="CASCADE"),
+        = mapped_column(db.ForeignKey(user_pk_column, onupdate="CASCADE"))
-                              nullable=False)
+    """The ID of the user who created the record."""
-    """The ID of the creator."""
+    created_by: Mapped[user_cls] = db.relationship(foreign_keys=created_by_id)
-    created_by = db.relationship(user_cls, foreign_keys=created_by_id)
+    """The user who created the record."""
-    """The creator."""
+    updated_at: Mapped[dt.datetime] \
-    updated_at = db.Column(db.DateTime(timezone=True), nullable=False,
+        = mapped_column(db.DateTime(timezone=True),
-                           server_default=db.func.now())
+                        server_default=db.func.now())
-    """The time of last update."""
+    """The date and time when this record was last updated."""
-    updated_by_id = db.Column(db.Integer,
+    updated_by_id: Mapped[int] \
-                              db.ForeignKey(user_pk_column,
+        = mapped_column(db.ForeignKey(user_pk_column, onupdate="CASCADE"))
-                                            onupdate="CASCADE"),
+    """The ID of the last user who updated the record."""
-                              nullable=False)
+    updated_by: Mapped[user_cls] = db.relationship(foreign_keys=updated_by_id)
-    """The ID of the updator."""
+    """The last user who updated the record."""
-    updated_by = db.relationship(user_cls, foreign_keys=updated_by_id)
-    """The updator."""

src/accounting/report/__init__.py

@@ -27,9 +27,11 @@ def init_app(app: Flask, url_prefix: str) -> None:
     :param url_prefix: The URL prefix of the accounting application.
     :return: None.
     """
-    from .converters import PeriodConverter, IncomeExpensesAccountConverter
+    from .converters import PeriodConverter, CurrentAccountConverter, \
+        NeedOffsetAccountConverter
     app.url_map.converters["period"] = PeriodConverter
-    app.url_map.converters["ieAccount"] = IncomeExpensesAccountConverter
+    app.url_map.converters["currentAccount"] = CurrentAccountConverter
+    app.url_map.converters["needOffsetAccount"] = NeedOffsetAccountConverter
 
     from .views import bp as report_bp
     app.register_blueprint(report_bp, url_prefix=url_prefix)

src/accounting/report/converters.py

@@ -28,8 +28,8 @@ from .period import Period, get_period
 
 
 class PeriodConverter(BaseConverter):
-    """The supplier converter to convert the period specification from and to
+    """The converter to convert the period specification from and to the
-    the corresponding period in the routes."""
+    corresponding period in the routes."""
 
     def to_python(self, value: str) -> Period:
         """Converts a period specification to a period.
@@ -51,9 +51,9 @@ class PeriodConverter(BaseConverter):
         return value.spec
 
 
-class IncomeExpensesAccountConverter(BaseConverter):
+class CurrentAccountConverter(BaseConverter):
-    """The supplier converter to convert the income and expenses log pseudo
+    """The converter to convert the current account code from and to the
-    account code from and to the corresponding pseudo account in the routes."""
+    corresponding account in the routes."""
 
     def to_python(self, value: str) -> CurrentAccount:
         """Converts an account code to an account.
@@ -77,3 +77,29 @@ class IncomeExpensesAccountConverter(BaseConverter):
         :return: Its code.
         """
         return value.code
+
+
+class NeedOffsetAccountConverter(BaseConverter):
+    """The converter to convert the unapplied original line item account code
+    from and to the corresponding account in the routes."""
+
+    def to_python(self, value: str) -> Account:
+        """Converts an account code to an account.
+
+        :param value: The account code.
+        :return: The corresponding account.
+        """
+        account: Account | None = Account.find_by_code(value)
+        if account is None:
+            abort(404)
+        if not account.is_need_offset:
+            abort(404)
+        return account
+
+    def to_url(self, value: Account) -> str:
+        """Converts an account to account code.
+
+        :param value: The account.
+        :return: Its code.
+        """
+        return value.code

src/accounting/report/period/chooser.py

@@ -20,8 +20,8 @@ This file is largely taken from the NanoParma ERP project, first written in
 2021/9/16 by imacat (imacat@nanoparma.com).
 
 """
-import typing as t
+import datetime as dt
-from datetime import date
+from collections.abc import Callable
 
 from accounting.models import JournalEntry
 from .period import Period
@@ -32,13 +32,13 @@ from .shortcuts import ThisMonth, LastMonth, SinceLastMonth, ThisYear, \
 class PeriodChooser:
     """The period chooser."""
 
-    def __init__(self, get_url: t.Callable[[Period], str]):
+    def __init__(self, get_url: Callable[[Period], str]):
         """Constructs a period chooser.
 
         :param get_url: The callback to return the URL of the current report in
             a period.
         """
-        self.__get_url: t.Callable[[Period], str] = get_url
+        self.__get_url: Callable[[Period], str] = get_url
         """The callback to return the URL of the current report in a period."""
 
         # Shortcut periods
@@ -63,10 +63,10 @@ class PeriodChooser:
 
         first: JournalEntry | None \
             = JournalEntry.query.order_by(JournalEntry.date).first()
-        start: date | None = None if first is None else first.date
+        start: dt.date | None = None if first is None else first.date
 
         # Attributes
-        self.data_start: date | None = start
+        self.data_start: dt.date | None = start
         """The start of the data."""
         self.has_data: bool = start is not None
         """Whether there is any data."""
@@ -80,8 +80,8 @@ class PeriodChooser:
         """The available years."""
 
         if self.has_data:
-            today: date = date.today()
+            today: dt.date = dt.date.today()
-            self.has_last_month = start < date(today.year, today.month, 1)
+            self.has_last_month = start < dt.date(today.year, today.month, 1)
             self.has_last_year = start.year < today.year
             self.has_yesterday = start < today
             if start.year < today.year - 1:

src/accounting/report/period/description.py

@@ -17,12 +17,12 @@
 """The period description composer.
 
 """
-from datetime import date, timedelta
+import datetime as dt
 
 from accounting.locale import gettext
 
 
-def get_desc(start: date | None, end: date | None) -> str:
+def get_desc(start: dt.date | None, end: dt.date | None) -> str:
     """Returns the period description.
 
     :param start: The start of the period.
@@ -46,7 +46,7 @@ def get_desc(start: date | None, end: date | None) -> str:
     return __get_day_desc(start, end)
 
 
-def __get_since_desc(start: date) -> str:
+def __get_since_desc(start: dt.date) -> str:
     """Returns the description without the end day.
 
     :param start: The start of the period.
@@ -67,7 +67,7 @@ def __get_since_desc(start: date) -> str:
     return gettext("since %(start)s", start=get_start_desc())
 
 
-def __get_until_desc(end: date) -> str:
+def __get_until_desc(end: dt.date) -> str:
     """Returns the description without the start day.
 
     :param end: The end of the period.
@@ -81,14 +81,14 @@ def __get_until_desc(end: date) -> str:
         """
         if end.month == 12 and end.day == 31:
             return str(end.year)
-        if (end + timedelta(days=1)).day == 1:
+        if (end + dt.timedelta(days=1)).day == 1:
             return __format_month(end)
         return __format_day(end)
 
     return gettext("until %(end)s", end=get_end_desc())
 
 
-def __get_year_desc(start: date, end: date) -> str:
+def __get_year_desc(start: dt.date, end: dt.date) -> str:
     """Returns the description as a year range.
 
     :param start: The start of the period.
@@ -105,7 +105,7 @@ def __get_year_desc(start: date, end: date) -> str:
     return __get_from_to_desc(start_text, str(end.year))
 
 
-def __get_month_desc(start: date, end: date) -> str:
+def __get_month_desc(start: dt.date, end: dt.date) -> str:
     """Returns the description as a month range.
 
     :param start: The start of the period.
@@ -113,7 +113,7 @@ def __get_month_desc(start: date, end: date) -> str:
     :return: The description as a month range.
     :raise ValueError: The period is not a month range.
     """
-    if start.day != 1 or (end + timedelta(days=1)).day != 1:
+    if start.day != 1 or (end + dt.timedelta(days=1)).day != 1:
         raise ValueError
     start_text: str = __format_month(start)
     if start.year == end.year and start.month == end.month:
@@ -123,7 +123,7 @@ def __get_month_desc(start: date, end: date) -> str:
     return __get_from_to_desc(start_text, __format_month(end))
 
 
-def __get_day_desc(start: date, end: date) -> str:
+def __get_day_desc(start: dt.date, end: dt.date) -> str:
     """Returns the description as a day range.
 
     :param start: The start of the period.
@@ -142,7 +142,7 @@ def __get_day_desc(start: date, end: date) -> str:
     return __get_from_to_desc(start_text, __format_day(end))
 
 
-def __format_month(month: date) -> str:
+def __format_month(month: dt.date) -> str:
     """Formats a month.
 
     :param month: The month.
@@ -151,7 +151,7 @@ def __format_month(month: date) -> str:
     return f"{month.year}/{month.month}"
 
 
-def __format_day(day: date) -> str:
+def __format_day(day: dt.date) -> str:
     """Formats a day.
 
     :param day: The day.

src/accounting/report/period/month_end.py

@@ -18,14 +18,14 @@
 
 """
 import calendar
-from datetime import date
+import datetime as dt
 
 
-def month_end(day: date) -> date:
+def month_end(day: dt.date) -> dt.date:
     """Returns the end day of month for a date.
 
     :param day: The date.
     :return: The end day of the month of that day.
     """
     last_day: int = calendar.monthrange(day.year, day.month)[1]
-    return date(day.year, day.month, last_day)
+    return dt.date(day.year, day.month, last_day)

src/accounting/report/period/parser.py

@@ -18,9 +18,10 @@
 
 """
 import calendar
+import datetime as dt
 import re
-import typing as t
+from collections.abc import Callable
-from datetime import date
+from typing import Type
 
 from .period import Period
 from .shortcuts import ThisMonth, LastMonth, SinceLastMonth, ThisYear, \
@@ -39,7 +40,7 @@ def get_period(spec: str | None = None) -> Period:
     """
     if spec is None:
         return ThisMonth()
-    named_periods: dict[str, t.Type[t.Callable[[], Period]]] = {
+    named_periods: dict[str, Type[Callable[[], Period]]] = {
         "this-month": lambda: ThisMonth(),
         "last-month": lambda: LastMonth(),
         "since-last-month": lambda: SinceLastMonth(),
@@ -57,7 +58,7 @@ def get_period(spec: str | None = None) -> Period:
     return Period(start, end)
 
 
-def __parse_spec(text: str) -> tuple[date | None, date | None]:
+def __parse_spec(text: str) -> tuple[dt.date | None, dt.date | None]:
     """Parses the period specification.
 
     :param text: The period specification.
@@ -84,7 +85,7 @@ def __parse_spec(text: str) -> tuple[date | None, date | None]:
     raise ValueError
 
 
-def __get_start(year: str, month: str | None, day: str | None) -> date:
+def __get_start(year: str, month: str | None, day: str | None) -> dt.date:
     """Returns the start of the period from the date representation.
 
     :param year: The year.
@@ -94,13 +95,13 @@ def __get_start(year: str, month: str | None, day: str | None) -> date:
     :raise ValueError: When the date is invalid.
     """
     if day is not None:
-        return date(int(year), int(month), int(day))
+        return dt.date(int(year), int(month), int(day))
     if month is not None:
-        return date(int(year), int(month), 1)
+        return dt.date(int(year), int(month), 1)
-    return date(int(year), 1, 1)
+    return dt.date(int(year), 1, 1)
 
 
-def __get_end(year: str, month: str | None, day: str | None) -> date:
+def __get_end(year: str, month: str | None, day: str | None) -> dt.date:
     """Returns the end of the period from the date representation.
 
     :param year: The year.
@@ -110,10 +111,10 @@ def __get_end(year: str, month: str | None, day: str | None) -> date:
     :raise ValueError: When the date is invalid.
     """
     if day is not None:
-        return date(int(year), int(month), int(day))
+        return dt.date(int(year), int(month), int(day))
     if month is not None:
         year_n: int = int(year)
         month_n: int = int(month)
         day_n: int = calendar.monthrange(year_n, month_n)[1]
-        return date(year_n, month_n, day_n)
+        return dt.date(year_n, month_n, day_n)
-    return date(int(year), 12, 31)
+    return dt.date(int(year), 12, 31)

src/accounting/report/period/period.py

@@ -20,8 +20,8 @@ This file is largely taken from the NanoParma ERP project, first written in
 2021/9/16 by imacat (imacat@nanoparma.com).
 
 """
-import typing as t
+import datetime as dt
-from datetime import date, timedelta
+from typing import Self
 
 from .description import get_desc
 from .month_end import month_end
@@ -31,15 +31,15 @@ from .specification import get_spec
 class Period:
     """A date period."""
 
-    def __init__(self, start: date | None, end: date | None):
+    def __init__(self, start: dt.date | None, end: dt.date | None):
         """Constructs a new date period.
 
         :param start: The start date, or None from the very beginning.
         :param end: The end date, or None till no end.
         """
-        self.start: date | None = start
+        self.start: dt.date | None = start
         """The start of the period."""
-        self.end: date | None = end
+        self.end: dt.date | None = end
         """The end of the period."""
         self.is_default: bool = False
         """Whether the is the default period."""
@@ -95,8 +95,8 @@ class Period:
         self.is_a_month = self.start.day == 1 \
             and self.end == month_end(self.start)
         self.is_type_month = self.is_a_month
-        self.is_a_year = self.start == date(self.start.year, 1, 1) \
+        self.is_a_year = self.start == dt.date(self.start.year, 1, 1) \
-            and self.end == date(self.start.year, 12, 31)
+            and self.end == dt.date(self.start.year, 12, 31)
         self.is_a_day = self.start == self.end
 
     def is_year(self, year: int) -> bool:
@@ -119,11 +119,11 @@ class Period:
             and not self.is_a_day
 
     @property
-    def before(self) -> t.Self | None:
+    def before(self) -> Self | None:
         """Returns the period before this period.
 
         :return: The period before this period.
         """
         if self.start is None:
             return None
-        return Period(None, self.start - timedelta(days=1))
+        return Period(None, self.start - dt.timedelta(days=1))

src/accounting/report/period/shortcuts.py

@@ -17,7 +17,7 @@
 """The named shortcut periods.
 
 """
-from datetime import date, timedelta
+import datetime as dt
 
 from accounting.locale import gettext
 from .month_end import month_end
@@ -27,8 +27,8 @@ from .period import Period
 class ThisMonth(Period):
     """The period of this month."""
     def __init__(self):
-        today: date = date.today()
+        today: dt.date = dt.date.today()
-        this_month_start: date = date(today.year, today.month, 1)
+        this_month_start: dt.date = dt.date(today.year, today.month, 1)
         super().__init__(this_month_start, month_end(today))
         self.is_default = True
         self.is_this_month = True
@@ -43,13 +43,13 @@ class ThisMonth(Period):
 class LastMonth(Period):
     """The period of this month."""
     def __init__(self):
-        today: date = date.today()
+        today: dt.date = dt.date.today()
         year: int = today.year
         month: int = today.month - 1
         if month < 1:
             year = year - 1
             month = 12
-        start: date = date(year, month, 1)
+        start: dt.date = dt.date(year, month, 1)
         super().__init__(start, month_end(start))
         self.is_last_month = True
 
@@ -63,13 +63,13 @@ class LastMonth(Period):
 class SinceLastMonth(Period):
     """The period of this month."""
     def __init__(self):
-        today: date = date.today()
+        today: dt.date = dt.date.today()
         year: int = today.year
         month: int = today.month - 1
         if month < 1:
             year = year - 1
             month = 12
-        start: date = date(year, month, 1)
+        start: dt.date = dt.date(year, month, 1)
         super().__init__(start, None)
         self.is_since_last_month = True
 
@@ -82,9 +82,9 @@ class SinceLastMonth(Period):
 class ThisYear(Period):
     """The period of this year."""
     def __init__(self):
-        year: int = date.today().year
+        year: int = dt.date.today().year
-        start: date = date(year, 1, 1)
+        start: dt.date = dt.date(year, 1, 1)
-        end: date = date(year, 12, 31)
+        end: dt.date = dt.date(year, 12, 31)
         super().__init__(start, end)
         self.is_this_year = True
 
@@ -97,9 +97,9 @@ class ThisYear(Period):
 class LastYear(Period):
     """The period of last year."""
     def __init__(self):
-        year: int = date.today().year
+        year: int = dt.date.today().year
-        start: date = date(year - 1, 1, 1)
+        start: dt.date = dt.date(year - 1, 1, 1)
-        end: date = date(year - 1, 12, 31)
+        end: dt.date = dt.date(year - 1, 12, 31)
         super().__init__(start, end)
         self.is_last_year = True
 
@@ -112,7 +112,7 @@ class LastYear(Period):
 class Today(Period):
     """The period of today."""
     def __init__(self):
-        today: date = date.today()
+        today: dt.date = dt.date.today()
         super().__init__(today, today)
         self.is_today = True
 
@@ -125,7 +125,7 @@ class Today(Period):
 class Yesterday(Period):
     """The period of yesterday."""
     def __init__(self):
-        yesterday: date = date.today() - timedelta(days=1)
+        yesterday: dt.date = dt.date.today() - dt.timedelta(days=1)
         super().__init__(yesterday, yesterday)
         self.is_yesterday = True
 
@@ -163,6 +163,6 @@ class YearPeriod(Period):
 
         :param year: The year.
         """
-        start: date = date(year, 1, 1)
+        start: dt.date = dt.date(year, 1, 1)
-        end: date = date(year, 12, 31)
+        end: dt.date = dt.date(year, 12, 31)
         super().__init__(start, end)

src/accounting/report/period/specification.py

@@ -17,10 +17,10 @@
 """The period specification composer.
 
 """
-from datetime import date, timedelta
+import datetime as dt
 
 
-def get_spec(start: date | None, end: date | None) -> str:
+def get_spec(start: dt.date | None, end: dt.date | None) -> str:
     """Returns the period specification.
 
     :param start: The start of the period.
@@ -44,7 +44,7 @@ def get_spec(start: date | None, end: date | None) -> str:
     return __get_day_spec(start, end)
 
 
-def __get_since_spec(start: date) -> str:
+def __get_since_spec(start: dt.date) -> str:
     """Returns the period specification without the end day.
 
     :param start: The start of the period.
@@ -57,7 +57,7 @@ def __get_since_spec(start: date) -> str:
     return start.strftime("%Y-%m-%d-")
 
 
-def __get_until_spec(end: date) -> str:
+def __get_until_spec(end: dt.date) -> str:
     """Returns the period specification without the start day.
 
     :param end: The end of the period.
@@ -65,12 +65,12 @@ def __get_until_spec(end: date) -> str:
     """
     if end.month == 12 and end.day == 31:
         return end.strftime("-%Y")
-    if (end + timedelta(days=1)).day == 1:
+    if (end + dt.timedelta(days=1)).day == 1:
         return end.strftime("-%Y-%m")
     return end.strftime("-%Y-%m-%d")
 
 
-def __get_year_spec(start: date, end: date) -> str:
+def __get_year_spec(start: dt.date, end: dt.date) -> str:
     """Returns the period specification as a year range.
 
     :param start: The start of the period.
@@ -88,7 +88,7 @@ def __get_year_spec(start: date, end: date) -> str:
     return f"{start_spec}-{end_spec}"
 
 
-def __get_month_spec(start: date, end: date) -> str:
+def __get_month_spec(start: dt.date, end: dt.date) -> str:
     """Returns the period specification as a month range.
 
     :param start: The start of the period.
@@ -96,7 +96,7 @@ def __get_month_spec(start: date, end: date) -> str:
     :return: The period specification as a month range.
     :raise ValueError: The period is not a month range.
     """
-    if start.day != 1 or (end + timedelta(days=1)).day != 1:
+    if start.day != 1 or (end + dt.timedelta(days=1)).day != 1:
         raise ValueError
     start_spec: str = start.strftime("%Y-%m")
     if start.year == end.year and start.month == end.month:
@@ -105,7 +105,7 @@ def __get_month_spec(start: date, end: date) -> str:
     return f"{start_spec}-{end_spec}"
 
 
-def __get_day_spec(start: date, end: date) -> str:
+def __get_day_spec(start: dt.date, end: dt.date) -> str:
     """Returns the period specification as a day range.
 
     :param start: The start of the period.

src/accounting/report/reports/balance_sheet.py

@@ -137,6 +137,7 @@ class AccountCollector:
             .join(JournalEntry).join(Account)\
             .filter(*conditions)\
             .group_by(Account.id, Account.base_code, Account.no)\
+            .having(balance_func != 0)\
             .order_by(Account.base_code, Account.no)
         account_balances: list[sa.Row] \
             = db.session.execute(select_balance).all()

src/accounting/report/reports/income_expenses.py

@@ -17,7 +17,7 @@
 """The income and expenses log.
 
 """
-from datetime import date
+import datetime as dt
 from decimal import Decimal
 
 import sqlalchemy as sa
@@ -37,7 +37,6 @@ from accounting.report.utils.option_link import OptionLink
 from accounting.report.utils.report_chooser import ReportChooser
 from accounting.report.utils.report_type import ReportType
 from accounting.report.utils.urls import income_expenses_url
-from accounting.utils.cast import be
 from accounting.utils.current_account import CurrentAccount
 from accounting.utils.pagination import Pagination
 
@@ -54,7 +53,7 @@ class ReportLineItem:
         """Whether this is the brought-forward line item."""
         self.is_total: bool = False
         """Whether this is the total line item."""
-        self.date: date | None = None
+        self.date: dt.date | None = None
         """The date."""
         self.account: Account | None = None
         """The account."""
@@ -122,8 +121,7 @@ class LineItemCollector:
             else_=-JournalEntryLineItem.amount))
         select: sa.Select = sa.Select(balance_func)\
             .join(JournalEntry).join(Account)\
-            .filter(be(JournalEntryLineItem.currency_code
+            .filter(JournalEntryLineItem.currency_code == self.__currency.code,
-                       == self.__currency.code),
                     self.__account_condition,
                     JournalEntry.date < self.__period.start)
         balance: int | None = db.session.scalar(select)
@@ -215,7 +213,7 @@ class LineItemCollector:
 class CSVRow(BaseCSVRow):
     """A row in the CSV."""
 
-    def __init__(self, journal_entry_date: date | str | None,
+    def __init__(self, date: dt.date | str | None,
                  account: str | None,
                  description: str | None,
                  income: str | Decimal | None,
@@ -224,7 +222,7 @@ class CSVRow(BaseCSVRow):
                  note: str | None):
         """Constructs a row in the CSV.
 
-        :param journal_entry_date: The journal entry date.
+        :param date: The journal entry date.
         :param account: The account.
         :param description: The description.
         :param income: The income.
@@ -232,7 +230,7 @@ class CSVRow(BaseCSVRow):
         :param balance: The balance.
         :param note: The note.
         """
-        self.date: date | str | None = journal_entry_date
+        self.date: dt.date | str | None = date
         """The date."""
         self.account: str | None = account
         """The account."""
@@ -347,8 +345,7 @@ class PageParams(BasePageParams):
                           self.account.id == 0)]
         in_use: sa.Select = sa.Select(JournalEntryLineItem.account_id)\
             .join(Account)\
-            .filter(be(JournalEntryLineItem.currency_code
+            .filter(JournalEntryLineItem.currency_code == self.currency.code,
-                       == self.currency.code),
                     CurrentAccount.sql_condition())\
             .group_by(JournalEntryLineItem.account_id)
         options.extend([OptionLink(str(x),

src/accounting/report/reports/income_statement.py

@@ -269,6 +269,7 @@ class IncomeStatement(BaseReport):
             .join(JournalEntry).join(Account)\
             .filter(*conditions)\
             .group_by(Account.id)\
+            .having(balance_func != 0)\
             .order_by(Account.base_code, Account.no)
         balances: list[sa.Row] = db.session.execute(select_balances).all()
         accounts: dict[int, Account] \

src/accounting/report/reports/journal.py

@@ -17,7 +17,7 @@
 """The journal.
 
 """
-from datetime import date
+import datetime as dt
 from decimal import Decimal
 
 import sqlalchemy as sa
@@ -67,7 +67,7 @@ class ReportLineItem:
 class CSVRow(BaseCSVRow):
     """A row in the CSV."""
 
-    def __init__(self, journal_entry_date: str | date,
+    def __init__(self, journal_entry_date: str | dt.date,
                  currency: str,
                  account: str,
                  description: str | None,
@@ -77,12 +77,14 @@ class CSVRow(BaseCSVRow):
         """Constructs a row in the CSV.
 
         :param journal_entry_date: The journal entry date.
+        :param currency: The currency.
+        :param account: The account.
         :param description: The description.
         :param debit: The debit amount.
         :param credit: The credit amount.
         :param note: The note.
         """
-        self.date: str | date = journal_entry_date
+        self.date: str | dt.date = journal_entry_date
         """The date."""
         self.currency: str = currency
         """The currency."""
@@ -116,6 +118,7 @@ class PageParams(BasePageParams):
         """Constructs the HTML page parameters.
 
         :param period: The period.
+        :param pagination: The pagination.
         :param line_items: The line items.
         """
         self.period: Period = period

src/accounting/report/reports/ledger.py

@@ -17,7 +17,7 @@
 """The ledger.
 
 """
-from datetime import date
+import datetime as dt
 from decimal import Decimal
 
 import sqlalchemy as sa
@@ -37,7 +37,6 @@ from accounting.report.utils.option_link import OptionLink
 from accounting.report.utils.report_chooser import ReportChooser
 from accounting.report.utils.report_type import ReportType
 from accounting.report.utils.urls import ledger_url
-from accounting.utils.cast import be
 from accounting.utils.pagination import Pagination
 
 
@@ -53,7 +52,7 @@ class ReportLineItem:
         """Whether this is the brought-forward line item."""
         self.is_total: bool = False
         """Whether this is the total line item."""
-        self.date: date | None = None
+        self.date: dt.date | None = None
         """The date."""
         self.description: str | None = None
         """The description."""
@@ -118,10 +117,8 @@ class LineItemCollector:
             (JournalEntryLineItem.is_debit, JournalEntryLineItem.amount),
             else_=-JournalEntryLineItem.amount))
         select: sa.Select = sa.Select(balance_func).join(JournalEntry)\
-            .filter(be(JournalEntryLineItem.currency_code
+            .filter(JournalEntryLineItem.currency_code == self.__currency.code,
-                       == self.__currency.code),
+                    JournalEntryLineItem.account_id == self.__account.id,
-                    be(JournalEntryLineItem.account_id
-                       == self.__account.id),
                     JournalEntry.date < self.__period.start)
         balance: int | None = db.session.scalar(select)
         if balance is None:
@@ -199,7 +196,7 @@ class LineItemCollector:
 class CSVRow(BaseCSVRow):
     """A row in the CSV."""
 
-    def __init__(self, journal_entry_date: date | str | None,
+    def __init__(self, date: dt.date | str | None,
                  description: str | None,
                  debit: str | Decimal | None,
                  credit: str | Decimal | None,
@@ -207,14 +204,14 @@ class CSVRow(BaseCSVRow):
                  note: str | None):
         """Constructs a row in the CSV.
 
-        :param journal_entry_date: The journal entry date.
+        :param date: The journal entry date.
         :param description: The description.
         :param debit: The debit amount.
         :param credit: The credit amount.
         :param balance: The balance.
         :param note: The note.
         """
-        self.date: date | str | None = journal_entry_date
+        self.date: dt.date | str | None = date
         """The date."""
         self.description: str | None = description
         """The description."""
@@ -313,8 +310,7 @@ class PageParams(BasePageParams):
         :return: The account options.
         """
         in_use: sa.Select = sa.Select(JournalEntryLineItem.account_id)\
-            .filter(be(JournalEntryLineItem.currency_code
+            .filter(JournalEntryLineItem.currency_code == self.currency.code)\
-                       == self.currency.code))\
             .group_by(JournalEntryLineItem.account_id)
         return [OptionLink(str(x), ledger_url(self.currency, x, self.period),
                            x.id == self.account.id)

src/accounting/report/reports/search.py

@@ -17,7 +17,7 @@
 """The search.
 
 """
-from datetime import datetime
+import datetime as dt
 from decimal import Decimal
 
 import sqlalchemy as sa
@@ -32,7 +32,6 @@ from accounting.report.utils.base_report import BaseReport
 from accounting.report.utils.csv_export import csv_download
 from accounting.report.utils.report_chooser import ReportChooser
 from accounting.report.utils.report_type import ReportType
-from accounting.utils.cast import be
 from accounting.utils.pagination import Pagination
 from accounting.utils.query import parse_query_keywords
 from .journal import get_csv_rows
@@ -125,30 +124,33 @@ class LineItemCollector:
         """
         conditions: list[sa.BinaryExpression] \
             = [JournalEntry.note.icontains(k)]
-        journal_entry_date: datetime
+        date: dt.datetime
         try:
-            journal_entry_date = datetime.strptime(k, "%Y")
+            date = dt.datetime.strptime(k, "%Y")
             conditions.append(
-                be(sa.extract("year", JournalEntry.date)
+                sa.extract("year", JournalEntry.date) == date.year)
-                   == journal_entry_date.year))
         except ValueError:
             pass
         try:
-            journal_entry_date = datetime.strptime(k, "%Y/%m")
+            date = dt.datetime.strptime(k, "%Y/%m")
             conditions.append(sa.and_(
-                sa.extract("year", JournalEntry.date)
+                sa.extract("year", JournalEntry.date) == date.year,
-                == journal_entry_date.year,
+                sa.extract("month", JournalEntry.date) == date.month))
-                sa.extract("month", JournalEntry.date)
-                == journal_entry_date.month))
         except ValueError:
             pass
         try:
-            journal_entry_date = datetime.strptime(f"2000/{k}", "%Y/%m/%d")
+            date = dt.datetime.strptime(f"2000/{k}", "%Y/%m/%d")
             conditions.append(sa.and_(
-                sa.extract("month", JournalEntry.date)
+                sa.extract("month", JournalEntry.date) == date.month,
-                == journal_entry_date.month,
+                sa.extract("day", JournalEntry.date) == date.day))
-                sa.extract("day", JournalEntry.date)
+        except ValueError:
-                == journal_entry_date.day))
+            pass
+        try:
+            date = dt.datetime.strptime(k, "%Y/%m/%d")
+            conditions.append(sa.and_(
+                sa.extract("year", JournalEntry.date) == date.year,
+                sa.extract("month", JournalEntry.date) == date.month,
+                sa.extract("day", JournalEntry.date) == date.day))
         except ValueError:
             pass
         return sa.select(JournalEntry.id).filter(sa.or_(*conditions))

src/accounting/report/reports/trial_balance.py

@@ -191,6 +191,7 @@ class TrialBalance(BaseReport):
             .join(JournalEntry).join(Account)\
             .filter(*conditions)\
             .group_by(Account.id)\
+            .having(balance_func != 0)\
             .order_by(Account.base_code, Account.no)
         balances: list[sa.Row] = db.session.execute(select_balances).all()
         accounts: dict[int, Account] \

src/accounting/report/reports/unapplied.py

@@ -0,0 +1,216 @@
+# The Mia! Accounting Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/4/7
+
+#  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 unapplied original line items.
+
+"""
+import datetime as dt
+from decimal import Decimal
+
+from flask import render_template, Response
+from sqlalchemy.orm import selectinload
+
+from accounting.locale import gettext
+from accounting.models import Currency, Account, JournalEntry, \
+    JournalEntryLineItem
+from accounting.report.utils.base_page_params import BasePageParams
+from accounting.report.utils.base_report import BaseReport
+from accounting.report.utils.csv_export import BaseCSVRow, csv_download
+from accounting.report.utils.option_link import OptionLink
+from accounting.report.utils.report_chooser import ReportChooser
+from accounting.report.utils.report_type import ReportType
+from accounting.report.utils.unapplied import get_accounts_with_unapplied, \
+    get_net_balances
+from accounting.report.utils.urls import unapplied_url
+from accounting.utils.pagination import Pagination
+
+
+class CSVRow(BaseCSVRow):
+    """A row in the CSV."""
+
+    def __init__(self, journal_entry_date: str | dt.date, currency: str,
+                 description: str | None, amount: str | Decimal,
+                 net_balance: str | Decimal):
+        """Constructs a row in the CSV.
+
+        :param journal_entry_date: The journal entry date.
+        :param currency: The currency.
+        :param description: The description.
+        :param amount: The amount.
+        :param net_balance: The net balance.
+        """
+        self.date: str | dt.date = journal_entry_date
+        """The date."""
+        self.currency: str = currency
+        """The currency."""
+        self.description: str | None = description
+        """The description."""
+        self.amount: str | Decimal = amount
+        """The amount."""
+        self.net_balance: str | Decimal = net_balance
+        """The net balance."""
+
+    @property
+    def values(self) -> list[str | dt.date | Decimal | None]:
+        """Returns the values of the row.
+
+        :return: The values of the row.
+        """
+        return [self.date, self.currency, self.description, self.amount,
+                self.net_balance]
+
+
+class PageParams(BasePageParams):
+    """The HTML page parameters."""
+
+    def __init__(self, currency: Currency,
+                 account: Account,
+                 pagination: Pagination[JournalEntryLineItem],
+                 line_items: list[JournalEntryLineItem]):
+        """Constructs the HTML page parameters.
+
+        :param currency: The currency.
+        :param account: The account.
+        :param pagination: The pagination.
+        :param line_items: The line items.
+        """
+        self.currency: Currency = currency
+        """The currency."""
+        self.account: Account = account
+        """The account."""
+        self.pagination: Pagination[JournalEntryLineItem] = pagination
+        """The pagination."""
+        self.line_items: list[JournalEntryLineItem] = line_items
+        """The line items."""
+
+    @property
+    def has_data(self) -> bool:
+        """Returns whether there is any data on the page.
+
+        :return: True if there is any data, or False otherwise.
+        """
+        return len(self.line_items) > 0
+
+    @property
+    def report_chooser(self) -> ReportChooser:
+        """Returns the report chooser.
+
+        :return: The report chooser.
+        """
+        return ReportChooser(ReportType.UNAPPLIED, currency=self.currency,
+                             account=self.account)
+
+    @property
+    def currency_options(self) -> list[OptionLink]:
+        """Returns the currency options.
+
+        :return: The currency options.
+        """
+        return self._get_currency_options(
+            lambda x: unapplied_url(x, self.account), self.currency)
+
+    @property
+    def account_options(self) -> list[OptionLink]:
+        """Returns the account options.
+
+        :return: The account options.
+        """
+        options: list[OptionLink] \
+            = [OptionLink(gettext("Accounts"),
+                          unapplied_url(self.currency, None),
+                          False)]
+        options.extend(
+            [OptionLink(str(x), unapplied_url(self.currency, x),
+                        x.id == self.account.id)
+             for x in get_accounts_with_unapplied(self.currency)])
+        return options
+
+
+def get_csv_rows(line_items: list[JournalEntryLineItem]) -> list[CSVRow]:
+    """Composes and returns the CSV rows from the line items.
+
+    :param line_items: The line items.
+    :return: The CSV rows.
+    """
+    rows: list[CSVRow] = [CSVRow(gettext("Date"), gettext("Currency"),
+                                 gettext("Description"), gettext("Amount"),
+                                 gettext("Net Balance"))]
+    rows.extend([CSVRow(x.journal_entry.date, x.currency.code,
+                        x.description, x.amount, x.net_balance)
+                 for x in line_items])
+    return rows
+
+
+class UnappliedOriginalLineItems(BaseReport):
+    """The unapplied original line items."""
+
+    def __init__(self, currency: Currency, account: Account):
+        """Constructs the unapplied original line items.
+
+        :param currency: The currency.
+        :param account: The account.
+        """
+        self.__currency: Currency = currency
+        """The currency."""
+        self.__account: Account = account
+        """The account."""
+        self.__line_items: list[JournalEntryLineItem] \
+            = self.__query_line_items()
+        """The line items."""
+
+    def __query_line_items(self) -> list[JournalEntryLineItem]:
+        """Queries and returns the line items.
+
+        :return: The line items.
+        """
+        net_balances: dict[int, Decimal | None] \
+            = get_net_balances(self.__currency, self.__account)
+        line_items: list[JournalEntryLineItem] = JournalEntryLineItem.query \
+            .join(Account).join(JournalEntry) \
+            .filter(JournalEntryLineItem.id.in_(net_balances)) \
+            .order_by(JournalEntry.date, JournalEntry.no,
+                      JournalEntryLineItem.is_debit, JournalEntryLineItem.no) \
+            .options(selectinload(JournalEntryLineItem.currency),
+                     selectinload(JournalEntryLineItem.journal_entry)).all()
+        for line_item in line_items:
+            line_item.net_balance = line_item.amount \
+                if net_balances[line_item.id] is None \
+                else net_balances[line_item.id]
+        return line_items
+
+    def csv(self) -> Response:
+        """Returns the report as CSV for download.
+
+        :return: The response of the report for download.
+        """
+        filename: str = "unapplied-{currency}-{account}.csv"\
+            .format(currency=self.__currency.code, account=self.__account.code)
+        return csv_download(filename, get_csv_rows(self.__line_items))
+
+    def html(self) -> str:
+        """Composes and returns the report as HTML.
+
+        :return: The report as HTML.
+        """
+        pagination: Pagination[JournalEntryLineItem] \
+            = Pagination[JournalEntryLineItem](self.__line_items,
+                                               is_reversed=True)
+        params: PageParams = PageParams(currency=self.__currency,
+                                        account=self.__account,
+                                        pagination=pagination,
+                                        line_items=pagination.list)
+        return render_template("accounting/report/unapplied.html",
+                               report=params)

src/accounting/report/reports/unapplied_accounts.py

@@ -0,0 +1,156 @@
+# The Mia! Accounting Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/4/7
+
+#  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 accounts with unapplied original line items.
+
+"""
+import datetime as dt
+from decimal import Decimal
+
+from flask import render_template, Response
+
+from accounting.locale import gettext
+from accounting.models import Currency, Account
+from accounting.report.utils.base_page_params import BasePageParams
+from accounting.report.utils.base_report import BaseReport
+from accounting.report.utils.csv_export import BaseCSVRow, csv_download
+from accounting.report.utils.option_link import OptionLink
+from accounting.report.utils.report_chooser import ReportChooser
+from accounting.report.utils.report_type import ReportType
+from accounting.report.utils.unapplied import get_accounts_with_unapplied
+from accounting.report.utils.urls import unapplied_url
+
+
+class CSVRow(BaseCSVRow):
+    """A row in the CSV."""
+
+    def __init__(self, account: str, count: int | str):
+        """Constructs a row in the CSV.
+
+        :param account: The account.
+        :param count: The number of unapplied original line items.
+        """
+        self.account: str = account
+        """The currency."""
+        self.count: int | str = count
+        """The number of unapplied original line items."""
+
+    @property
+    def values(self) -> list[str | dt.date | Decimal | None]:
+        """Returns the values of the row.
+
+        :return: The values of the row.
+        """
+        return [self.account, self.count]
+
+
+class PageParams(BasePageParams):
+    """The HTML page parameters."""
+
+    def __init__(self, currency: Currency, accounts: list[Account]):
+        """Constructs the HTML page parameters.
+
+        :param currency: The currency.
+        :param accounts: The accounts.
+        """
+        self.currency: Currency = currency
+        """The currency."""
+        self.accounts: list[Account] = accounts
+        """The accounts."""
+
+    @property
+    def has_data(self) -> bool:
+        """Returns whether there is any data on the page.
+
+        :return: True if there is any data, or False otherwise.
+        """
+        return len(self.accounts) > 0
+
+    @property
+    def report_chooser(self) -> ReportChooser:
+        """Returns the report chooser.
+
+        :return: The report chooser.
+        """
+        return ReportChooser(ReportType.UNAPPLIED, currency=self.currency,
+                             account=None)
+
+    @property
+    def currency_options(self) -> list[OptionLink]:
+        """Returns the currency options.
+
+        :return: The currency options.
+        """
+        return self._get_currency_options(lambda x: unapplied_url(x, None),
+                                          self.currency)
+
+    @property
+    def account_options(self) -> list[OptionLink]:
+        """Returns the account options.
+
+        :return: The account options.
+        """
+        options: list[OptionLink] \
+            = [OptionLink(gettext("Accounts"),
+                          unapplied_url(self.currency, None),
+                          True)]
+        options.extend(
+            [OptionLink(str(x), unapplied_url(self.currency, x), False)
+             for x in self.accounts])
+        return options
+
+
+def get_csv_rows(accounts: list[Account]) -> list[CSVRow]:
+    """Composes and returns the CSV rows from the line items.
+
+    :param accounts: The accounts.
+    :return: The CSV rows.
+    """
+    rows: list[CSVRow] = [CSVRow(gettext("Account"), gettext("Count"))]
+    rows.extend([CSVRow(str(x).title(), x.count)
+                 for x in accounts])
+    return rows
+
+
+class AccountsWithUnappliedOriginalLineItems(BaseReport):
+    """The accounts with unapplied original line items."""
+
+    def __init__(self, currency: Currency):
+        """Constructs the outstanding balances.
+
+        :param currency: The currency.
+        """
+        self.__currency: Currency = currency
+        """The currency."""
+        self.__accounts: list[Account] = get_accounts_with_unapplied(currency)
+        """The accounts."""
+
+    def csv(self) -> Response:
+        """Returns the report as CSV for download.
+
+        :return: The response of the report for download.
+        """
+        filename: str = "unapplied-accounts.csv"
+        return csv_download(filename, get_csv_rows(self.__accounts))
+
+    def html(self) -> str:
+        """Composes and returns the report as HTML.
+
+        :return: The report as HTML.
+        """
+        return render_template("accounting/report/unapplied-accounts.html",
+                               report=PageParams(currency=self.__currency,
+                                                 accounts=self.__accounts))

src/accounting/report/reports/unmatched.py

@@ -0,0 +1,214 @@
+# The Mia! Accounting Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/4/17
+
+#  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 unmatched offsets.
+
+"""
+import datetime as dt
+from decimal import Decimal
+
+from flask import render_template, Response
+from flask_babel import LazyString
+
+from accounting.locale import gettext
+from accounting.models import Currency, Account, JournalEntryLineItem
+from accounting.report.utils.base_page_params import BasePageParams
+from accounting.report.utils.base_report import BaseReport
+from accounting.report.utils.csv_export import BaseCSVRow, csv_download
+from accounting.report.utils.offset_matcher import OffsetMatcher, OffsetPair
+from accounting.report.utils.option_link import OptionLink
+from accounting.report.utils.report_chooser import ReportChooser
+from accounting.report.utils.report_type import ReportType
+from accounting.report.utils.unmatched import get_accounts_with_unmatched
+from accounting.report.utils.urls import unmatched_url
+from accounting.utils.pagination import Pagination
+
+
+class CSVRow(BaseCSVRow):
+    """A row in the CSV."""
+
+    def __init__(self, journal_entry_date: str | dt.date, currency: str,
+                 description: str | None, debit: str | Decimal,
+                 credit: str | Decimal, balance: str | Decimal):
+        """Constructs a row in the CSV.
+
+        :param journal_entry_date: The journal entry date.
+        :param currency: The currency.
+        :param description: The description.
+        :param debit: The debit amount.
+        :param credit: The credit amount.
+        :param balance: The balance.
+        """
+        self.date: str | dt.date = journal_entry_date
+        """The date."""
+        self.currency: str = currency
+        """The currency."""
+        self.description: str | None = description
+        """The description."""
+        self.debit: str | Decimal | None = debit
+        """The debit amount."""
+        self.credit: str | Decimal | None = credit
+        """The credit amount."""
+        self.balance: str | Decimal = balance
+        """The balance."""
+
+    @property
+    def values(self) -> list[str | dt.date | Decimal | None]:
+        """Returns the values of the row.
+
+        :return: The values of the row.
+        """
+        return [self.date, self.currency, self.description, self.debit,
+                self.credit, self.balance]
+
+
+class PageParams(BasePageParams):
+    """The HTML page parameters."""
+
+    def __init__(self, currency: Currency,
+                 account: Account,
+                 match_status: str | LazyString,
+                 matched_pairs: list[OffsetPair],
+                 pagination: Pagination[JournalEntryLineItem],
+                 line_items: list[JournalEntryLineItem]):
+        """Constructs the HTML page parameters.
+
+        :param currency: The currency.
+        :param account: The account.
+        :param match_status: The match status message.
+        :param matched_pairs: A list of matched pairs.
+        :param pagination: The pagination.
+        :param line_items: The line items.
+        """
+        self.currency: Currency = currency
+        """The currency."""
+        self.account: Account = account
+        """The account."""
+        self.match_status: str | LazyString = match_status
+        """The match status message."""
+        self.matched_pairs: list[OffsetPair] = matched_pairs
+        """A list of matched pairs."""
+        self.pagination: Pagination[JournalEntryLineItem] = pagination
+        """The pagination."""
+        self.line_items: list[JournalEntryLineItem] = line_items
+        """The line items."""
+
+    @property
+    def has_data(self) -> bool:
+        """Returns whether there is any data on the page.
+
+        :return: True if there is any data, or False otherwise.
+        """
+        return len(self.line_items) > 0
+
+    @property
+    def report_chooser(self) -> ReportChooser:
+        """Returns the report chooser.
+
+        :return: The report chooser.
+        """
+        return ReportChooser(ReportType.UNMATCHED, currency=self.currency,
+                             account=self.account)
+
+    @property
+    def currency_options(self) -> list[OptionLink]:
+        """Returns the currency options.
+
+        :return: The currency options.
+        """
+        return self._get_currency_options(
+            lambda x: unmatched_url(x, self.account), self.currency)
+
+    @property
+    def account_options(self) -> list[OptionLink]:
+        """Returns the account options.
+
+        :return: The account options.
+        """
+        options: list[OptionLink] \
+            = [OptionLink(gettext("Accounts"),
+                          unmatched_url(self.currency, None),
+                          False)]
+        options.extend(
+            [OptionLink(str(x), unmatched_url(self.currency, x),
+                        x.id == self.account.id)
+             for x in get_accounts_with_unmatched(self.currency)])
+        return options
+
+
+def get_csv_rows(line_items: list[JournalEntryLineItem]) -> list[CSVRow]:
+    """Composes and returns the CSV rows from the line items.
+
+    :param line_items: The line items.
+    :return: The CSV rows.
+    """
+    rows: list[CSVRow] = [CSVRow(gettext("Date"), gettext("Currency"),
+                                 gettext("Description"), gettext("Debit"),
+                                 gettext("Credit"), gettext("Balance"))]
+    rows.extend([CSVRow(x.journal_entry.date, x.currency.code,
+                        x.description, x.debit, x.credit, x.balance)
+                 for x in line_items])
+    return rows
+
+
+class UnmatchedOffsets(BaseReport):
+    """The unmatched offsets."""
+
+    def __init__(self, currency: Currency, account: Account):
+        """Constructs the unmatched offsets.
+
+        :param currency: The currency.
+        :param account: The account.
+        """
+        self.__currency: Currency = currency
+        """The currency."""
+        self.__account: Account = account
+        """The account."""
+        offset_matcher: OffsetMatcher \
+            = OffsetMatcher(self.__currency, self.__account)
+        self.__line_items: list[JournalEntryLineItem] \
+            = offset_matcher.line_items
+        """The line items."""
+        self.__match_status: str | LazyString = offset_matcher.status
+        """The match status message."""
+        self.__matched_pairs: list[OffsetPair] = offset_matcher.matched_pairs
+        """A list of matched pairs."""
+
+    def csv(self) -> Response:
+        """Returns the report as CSV for download.
+
+        :return: The response of the report for download.
+        """
+        filename: str = "unmatched-{currency}-{account}.csv"\
+            .format(currency=self.__currency.code, account=self.__account.code)
+        return csv_download(filename, get_csv_rows(self.__line_items))
+
+    def html(self) -> str:
+        """Composes and returns the report as HTML.
+
+        :return: The report as HTML.
+        """
+        pagination: Pagination[JournalEntryLineItem] \
+            = Pagination[JournalEntryLineItem](self.__line_items,
+                                               is_reversed=True)
+        params: PageParams = PageParams(currency=self.__currency,
+                                        account=self.__account,
+                                        match_status=self.__match_status,
+                                        matched_pairs=self.__matched_pairs,
+                                        pagination=pagination,
+                                        line_items=pagination.list)
+        return render_template("accounting/report/unmatched.html",
+                               report=params)

src/accounting/report/reports/unmatched_accounts.py

@@ -0,0 +1,157 @@
+# The Mia! Accounting Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/4/17
+
+#  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 accounts with unmatched offsets.
+
+"""
+import datetime as dt
+from decimal import Decimal
+
+from flask import render_template, Response
+
+from accounting.locale import gettext
+from accounting.models import Currency, Account
+from accounting.report.utils.base_page_params import BasePageParams
+from accounting.report.utils.base_report import BaseReport
+from accounting.report.utils.csv_export import BaseCSVRow, csv_download
+from accounting.report.utils.option_link import OptionLink
+from accounting.report.utils.report_chooser import ReportChooser
+from accounting.report.utils.report_type import ReportType
+from accounting.report.utils.unmatched import get_accounts_with_unmatched
+from accounting.report.utils.urls import unmatched_url
+
+
+class CSVRow(BaseCSVRow):
+    """A row in the CSV."""
+
+    def __init__(self, account: str, count: int | str):
+        """Constructs a row in the CSV.
+
+        :param account: The account.
+        :param count: The number of unapplied original line items.
+        """
+        self.account: str = account
+        """The currency."""
+        self.count: int | str = count
+        """The number of unapplied original line items."""
+
+    @property
+    def values(self) -> list[str | dt.date | Decimal | None]:
+        """Returns the values of the row.
+
+        :return: The values of the row.
+        """
+        return [self.account, self.count]
+
+
+class PageParams(BasePageParams):
+    """The HTML page parameters."""
+
+    def __init__(self, currency: Currency, accounts: list[Account]):
+        """Constructs the HTML page parameters.
+
+        :param currency: The currency.
+        :param accounts: The accounts.
+        """
+        self.currency: Currency = currency
+        """The currency."""
+        self.accounts: list[Account] = accounts
+        """The accounts."""
+
+    @property
+    def has_data(self) -> bool:
+        """Returns whether there is any data on the page.
+
+        :return: True if there is any data, or False otherwise.
+        """
+        return len(self.accounts) > 0
+
+    @property
+    def report_chooser(self) -> ReportChooser:
+        """Returns the report chooser.
+
+        :return: The report chooser.
+        """
+        return ReportChooser(ReportType.UNMATCHED, currency=self.currency,
+                             account=None)
+
+    @property
+    def currency_options(self) -> list[OptionLink]:
+        """Returns the currency options.
+
+        :return: The currency options.
+        """
+        return self._get_currency_options(lambda x: unmatched_url(x, None),
+                                          self.currency)
+
+    @property
+    def account_options(self) -> list[OptionLink]:
+        """Returns the account options.
+
+        :return: The account options.
+        """
+        options: list[OptionLink] \
+            = [OptionLink(gettext("Accounts"),
+                          unmatched_url(self.currency, None),
+                          True)]
+        options.extend(
+            [OptionLink(str(x), unmatched_url(self.currency, x), False)
+             for x in self.accounts])
+        return options
+
+
+def get_csv_rows(accounts: list[Account]) -> list[CSVRow]:
+    """Composes and returns the CSV rows from the line items.
+
+    :param accounts: The accounts.
+    :return: The CSV rows.
+    """
+    rows: list[CSVRow] = [CSVRow(gettext("Account"), gettext("Count"))]
+    rows.extend([CSVRow(str(x).title(), x.count)
+                 for x in accounts])
+    return rows
+
+
+class AccountsWithUnmatchedOffsets(BaseReport):
+    """The accounts with unmatched offsets."""
+
+    def __init__(self, currency: Currency):
+        """Constructs the outstanding balances.
+
+        :param currency: The currency.
+        """
+        self.__currency: Currency = currency
+        """The currency."""
+        self.__accounts: list[Account] \
+            = get_accounts_with_unmatched(currency)
+        """The accounts."""
+
+    def csv(self) -> Response:
+        """Returns the report as CSV for download.
+
+        :return: The response of the report for download.
+        """
+        filename: str = "unmatched-accounts.csv"
+        return csv_download(filename, get_csv_rows(self.__accounts))
+
+    def html(self) -> str:
+        """Composes and returns the report as HTML.
+
+        :return: The report as HTML.
+        """
+        return render_template("accounting/report/unmatched-accounts.html",
+                               report=PageParams(currency=self.__currency,
+                                                 accounts=self.__accounts))

src/accounting/report/utils/base_page_params.py

@@ -17,8 +17,9 @@
 """The page parameters of a report.
 
 """
-import typing as t
 from abc import ABC, abstractmethod
+from collections.abc import Callable
+from typing import Type
 from urllib.parse import urlparse, ParseResult, parse_qsl, urlencode, \
     urlunparse
 
@@ -52,7 +53,7 @@ class BasePageParams(ABC):
         """
 
     @property
-    def journal_entry_types(self) -> t.Type[JournalEntryType]:
+    def journal_entry_types(self) -> Type[JournalEntryType]:
         """Returns the journal entry types.
 
         :return: The journal entry types.
@@ -72,7 +73,7 @@ class BasePageParams(ABC):
         return urlunparse(parts)
 
     @staticmethod
-    def _get_currency_options(get_url: t.Callable[[Currency], str],
+    def _get_currency_options(get_url: Callable[[Currency], str],
                               active_currency: Currency) -> list[OptionLink]:
         """Returns the currency options.
 

src/accounting/report/utils/csv_export.py

@@ -18,10 +18,11 @@
 
 """
 import csv
+import datetime as dt
 from abc import ABC, abstractmethod
-from datetime import timedelta, date
 from decimal import Decimal
 from io import StringIO
+from urllib.parse import quote
 
 from flask import Response
 
@@ -53,7 +54,7 @@ def csv_download(filename: str, rows: list[BaseCSVRow]) -> Response:
         fp.seek(0)
         response: Response = Response(fp.read(), mimetype="text/csv")
         response.headers["Content-Disposition"] \
-            = f"attachment; filename={filename}"
+            = f"attachment; filename={quote(filename)}"
         return response
 
 
@@ -76,7 +77,7 @@ def period_spec(period: Period) -> str:
     return f"{start}-{end}"
 
 
-def __get_start_str(start: date | None) -> str | None:
+def __get_start_str(start: dt.date | None) -> str | None:
     """Returns the string representation of the start date.
 
     :param start: The start date.
@@ -92,7 +93,7 @@ def __get_start_str(start: date | None) -> str | None:
     return start.strftime("%Y%m%d")
 
 
-def __get_end_str(end: date | None) -> str | None:
+def __get_end_str(end: dt.date | None) -> str | None:
     """Returns the string representation of the end date.
 
     :param end: The end date.
@@ -103,6 +104,6 @@ def __get_end_str(end: date | None) -> str | None:
         return None
     if end.month == 12 and end.day == 31:
         return str(end.year)
-    if (end + timedelta(days=1)).day == 1:
+    if (end + dt.timedelta(days=1)).day == 1:
         return end.strftime("%Y%m")
     return end.strftime("%Y%m%d")

src/accounting/report/utils/offset_matcher.py

@@ -0,0 +1,178 @@
+# The Mia! Accounting Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/4/8
+
+#  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 forms for the unmatched offset management.
+
+"""
+from decimal import Decimal
+
+import sqlalchemy as sa
+from flask_babel import LazyString
+from sqlalchemy.orm import selectinload
+
+from accounting.locale import lazy_gettext
+from accounting.models import Currency, Account, JournalEntry, \
+    JournalEntryLineItem
+from accounting.report.utils.unapplied import get_net_balances
+
+
+class OffsetPair:
+    """A pair of an original line item and its offset."""
+
+    def __init__(self, original_line_item: JournalEntryLineItem,
+                 offset: JournalEntryLineItem):
+        """Constructs a pair of an original line item and its offset.
+
+        :param original_line_item: The original line item.
+        :param offset: The offset.
+        """
+        self.original_line_item: JournalEntryLineItem = original_line_item
+        """The original line item."""
+        self.offset: JournalEntryLineItem = offset
+        """The offset."""
+
+
+class OffsetMatcher:
+    """The offset matcher."""
+
+    def __init__(self, currency: Currency, account: Account):
+        """Constructs the offset matcher.
+
+        :param currency: The currency.
+        :param account: The account.
+        """
+        self.__currency: Account = currency
+        """The currency."""
+        self.__account: Account = account
+        """The account."""
+        self.matched_pairs: list[OffsetPair] = []
+        """A list of matched pairs."""
+        self.line_items: list[JournalEntryLineItem] = []
+        """The unapplied debits or credits and unmatched offsets."""
+        self.unapplied: list[JournalEntryLineItem] = []
+        """The unapplied debits or credits."""
+        self.unmatched: list[JournalEntryLineItem] = []
+        """The unmatched offsets."""
+        self.__find_matches()
+
+    def __find_matches(self) -> None:
+        """Finds the matched original line items and their offsets.
+
+        :return: None.
+        """
+        self.__get_line_items()
+        if len(self.unapplied) == 0 or len(self.unmatched) == 0:
+            return
+        remains: list[JournalEntryLineItem] = self.unmatched.copy()
+        for original_item in self.unapplied:
+            offset_candidates: list[JournalEntryLineItem] \
+                = [x for x in remains
+                   if (x.journal_entry.date > original_item.journal_entry.date
+                       or (x.journal_entry.date
+                           == original_item.journal_entry.date
+                           and x.journal_entry.no
+                           > original_item.journal_entry.no))
+                   and x.currency_code == original_item.currency_code
+                   and x.description == original_item.description
+                   and x.amount == original_item.net_balance]
+            if len(offset_candidates) == 0:
+                continue
+            self.matched_pairs.append(
+                OffsetPair(original_item, offset_candidates[0]))
+            original_item.match = offset_candidates[0]
+            offset_candidates[0].match = original_item
+            remains.remove(offset_candidates[0])
+
+    def __get_line_items(self) -> None:
+        """Returns the unapplied original line items and unmatched offsets of
+        the account.
+
+        :return: The unapplied original line items and unmatched offsets of the
+            account.
+        """
+        net_balances: dict[int, Decimal | None] \
+            = get_net_balances(self.__currency, self.__account)
+        unmatched_offset_condition: sa.BinaryExpression \
+            = sa.and_(Account.id == self.__account.id,
+                      JournalEntryLineItem.currency_code
+                      == self.__currency.code,
+                      JournalEntryLineItem.original_line_item_id.is_(None),
+                      sa.or_(sa.and_(Account.base_code.startswith("2"),
+                                     JournalEntryLineItem.is_debit),
+                             sa.and_(Account.base_code.startswith("1"),
+                                     sa.not_(JournalEntryLineItem.is_debit))))
+        self.line_items = JournalEntryLineItem.query \
+            .join(Account).join(JournalEntry) \
+            .filter(sa.or_(JournalEntryLineItem.id.in_(net_balances),
+                           unmatched_offset_condition)) \
+            .order_by(JournalEntry.date, JournalEntry.no,
+                      JournalEntryLineItem.is_debit, JournalEntryLineItem.no) \
+            .options(selectinload(JournalEntryLineItem.currency),
+                     selectinload(JournalEntryLineItem.journal_entry)).all()
+        for line_item in self.line_items:
+            line_item.is_offset = line_item.id not in net_balances
+        self.unapplied = [x for x in self.line_items if not x.is_offset]
+        for line_item in self.unapplied:
+            line_item.net_balance = line_item.amount \
+                if net_balances[line_item.id] is None \
+                else net_balances[line_item.id]
+        self.unmatched = [x for x in self.line_items if x.is_offset]
+        self.__populate_accumulated_balances()
+
+    def __populate_accumulated_balances(self) -> None:
+        """Populates the accumulated balances of the line items.
+
+        :return: None.
+        """
+        balance: Decimal = Decimal("0")
+        for line_item in self.line_items:
+            amount: Decimal = line_item.amount if line_item.is_offset \
+                else line_item.net_balance
+            if line_item.is_debit:
+                line_item.debit = amount
+                line_item.credit = None
+                balance = balance + amount
+            else:
+                line_item.debit = None
+                line_item.credit = amount
+                balance = balance - amount
+            line_item.balance = balance
+
+    @property
+    def status(self) -> str | LazyString:
+        """Returns the match status message.
+
+        :return: The match status message.
+        """
+        if len(self.unmatched) == 0:
+            return lazy_gettext("There is no unmatched offset.")
+        if len(self.matched_pairs) == 0:
+            return lazy_gettext(
+                    "%(total)s unmatched offsets without original items.",
+                    total=len(self.unmatched))
+        return lazy_gettext(
+            "%(matches)s unmatched offsets out of %(total)s"
+            " can match with their original items.",
+            matches=len(self.matched_pairs),
+            total=len(self.unmatched))
+
+    def match(self) -> None:
+        """Matches the original line items with offsets.
+
+        :return: None.
+        """
+        for pair in self.matched_pairs:
+            pair.offset.original_line_item_id = pair.original_line_item.id

src/accounting/report/utils/report_chooser.py

@@ -21,7 +21,7 @@ This file is largely taken from the NanoParma ERP project, first written in
 
 """
 import re
-import typing as t
+from collections.abc import Iterator
 
 from flask_babel import LazyString
 
@@ -31,10 +31,12 @@ from accounting.models import Currency, Account
 from accounting.report.period import Period, get_period
 from accounting.template_globals import default_currency_code
 from accounting.utils.current_account import CurrentAccount
+from accounting.utils.permission import can_edit
 from .option_link import OptionLink
 from .report_type import ReportType
 from .urls import journal_url, ledger_url, income_expenses_url, \
-    trial_balance_url, income_statement_url, balance_sheet_url
+    trial_balance_url, income_statement_url, balance_sheet_url, \
+    unapplied_url, unmatched_url
 
 
 class ReportChooser:
@@ -74,6 +76,9 @@ class ReportChooser:
         self.__reports.append(self.__trial_balance)
         self.__reports.append(self.__income_statement)
         self.__reports.append(self.__balance_sheet)
+        self.__reports.append(self.__unapplied)
+        if can_edit():
+            self.__reports.append(self.__unmatched)
         for report in self.__reports:
             if report.is_active:
                 self.current_report = report.title
@@ -151,7 +156,41 @@ class ReportChooser:
                           self.__active_report == ReportType.BALANCE_SHEET,
                           fa_icon="fa-solid fa-scale-balanced")
 
-    def __iter__(self) -> t.Iterator[OptionLink]:
+    @property
+    def __unapplied(self) -> OptionLink:
+        """Returns the unapplied original line items.
+
+        :return: The unapplied original line items.
+        """
+        account: Account = self.__account
+        if not account.is_need_offset:
+            return OptionLink(gettext("Unapplied Items"),
+                              unapplied_url(self.__currency, None),
+                              self.__active_report == ReportType.UNAPPLIED,
+                              fa_icon="fa-solid fa-link-slash")
+        return OptionLink(gettext("Unapplied Items"),
+                          unapplied_url(self.__currency, self.__account),
+                          self.__active_report == ReportType.UNAPPLIED,
+                          fa_icon="fa-solid fa-link-slash")
+
+    @property
+    def __unmatched(self) -> OptionLink:
+        """Returns the unmatched offsets.
+
+        :return: The unmatched offsets.
+        """
+        account: Account = self.__account
+        if not account.is_need_offset:
+            return OptionLink(gettext("Unmatched Offsets"),
+                              unmatched_url(self.__currency, None),
+                              self.__active_report == ReportType.UNMATCHED,
+                              fa_icon="fa-solid fa-file-circle-question")
+        return OptionLink(gettext("Unmatched Offsets"),
+                          unmatched_url(self.__currency, self.__account),
+                          self.__active_report == ReportType.UNMATCHED,
+                          fa_icon="fa-solid fa-file-circle-question")
+
+    def __iter__(self) -> Iterator[OptionLink]:
         """Returns the iteration of the reports.
 
         :return: The iteration of the reports.

src/accounting/report/utils/report_type.py

@@ -34,5 +34,9 @@ class ReportType(Enum):
     """The income statement."""
     BALANCE_SHEET: str = "balance-sheet"
     """The balance sheet."""
+    UNAPPLIED: str = "unapplied"
+    """The unapplied original line items."""
+    UNMATCHED: str = "unmatched"
+    """The unmatched offsets."""
     SEARCH: str = "search"
     """The search."""

src/accounting/report/utils/unapplied.py

@@ -0,0 +1,104 @@
+# The Mia! Accounting Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/4/7
+
+#  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 unapplied original line item utilities.
+
+"""
+from decimal import Decimal
+
+import sqlalchemy as sa
+
+from accounting import db
+from accounting.models import Currency, Account, JournalEntry, \
+    JournalEntryLineItem
+from accounting.utils.offset_alias import offset_alias
+
+
+def get_accounts_with_unapplied(currency: Currency) -> list[Account]:
+    """Returns the accounts with unapplied original line items.
+
+    :param currency: The currency.
+    :return: The accounts with unapplied original line items.
+    """
+    offset: sa.Alias = offset_alias()
+    net_balance: sa.Label \
+        = (JournalEntryLineItem.amount
+           + sa.func.sum(sa.case(
+                (offset.c.is_debit == JournalEntryLineItem.is_debit,
+                 offset.c.amount),
+                else_=-offset.c.amount))).label("net_balance")
+    select_unapplied: sa.Select \
+        = sa.select(JournalEntryLineItem.id)\
+        .join(JournalEntry).join(Account)\
+        .join(offset,
+              JournalEntryLineItem.id == offset.c.original_line_item_id,
+              isouter=True)\
+        .filter(Account.is_need_offset,
+                JournalEntryLineItem.currency_code == currency.code,
+                sa.or_(sa.and_(Account.base_code.startswith("2"),
+                               sa.not_(JournalEntryLineItem.is_debit)),
+                       sa.and_(Account.base_code.startswith("1"),
+                               JournalEntryLineItem.is_debit)))\
+        .group_by(JournalEntryLineItem.id)\
+        .having(sa.or_(sa.func.count(offset.c.id) == 0, net_balance != 0))
+
+    count_func: sa.Label \
+        = sa.func.count(JournalEntryLineItem.id).label("count")
+    select: sa.Select = sa.select(Account.id, count_func)\
+        .join(JournalEntryLineItem, isouter=True)\
+        .filter(JournalEntryLineItem.id.in_(select_unapplied))\
+        .group_by(Account.id)\
+        .having(count_func > 0)
+    counts: dict[int, int] \
+        = {x.id: x.count for x in db.session.execute(select)}
+    accounts: list[Account] = Account.query.filter(Account.id.in_(counts))\
+        .order_by(Account.base_code, Account.no).all()
+    for account in accounts:
+        account.count = counts[account.id]
+    return accounts
+
+
+def get_net_balances(currency: Currency, account: Account) \
+        -> dict[int, Decimal | None]:
+    """Returns the net balances of the unapplied line items of the account.
+
+    :param currency: The currency.
+    :param account: The account.
+    :return: The net balances of the unapplied line items of the account.
+    """
+    offset: sa.Alias = offset_alias()
+    net_balance: sa.Label \
+        = (JournalEntryLineItem.amount
+           + sa.func.sum(sa.case(
+                (offset.c.is_debit == JournalEntryLineItem.is_debit,
+                 offset.c.amount),
+                else_=-offset.c.amount))).label("net_balance")
+    select_net_balances: sa.Select \
+        = sa.select(JournalEntryLineItem.id, net_balance) \
+        .join(JournalEntry).join(Account) \
+        .join(offset,
+              JournalEntryLineItem.id == offset.c.original_line_item_id,
+              isouter=True) \
+        .filter(Account.id == account.id,
+                JournalEntryLineItem.currency_code == currency.code,
+                sa.or_(sa.and_(Account.base_code.startswith("2"),
+                               sa.not_(JournalEntryLineItem.is_debit)),
+                       sa.and_(Account.base_code.startswith("1"),
+                               JournalEntryLineItem.is_debit))) \
+        .group_by(JournalEntryLineItem.id) \
+        .having(sa.or_(sa.func.count(offset.c.id) == 0, net_balance != 0))
+    return {x.id: x.net_balance
+            for x in db.session.execute(select_net_balances).all()}

src/accounting/report/utils/unmatched.py

@@ -0,0 +1,54 @@
+# The Mia! Accounting Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/4/8
+
+#  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 unmatched offset utilities.
+
+"""
+import sqlalchemy as sa
+
+from accounting import db
+from accounting.models import Currency, Account, JournalEntry, \
+    JournalEntryLineItem
+
+
+def get_accounts_with_unmatched(currency: Currency) -> list[Account]:
+    """Returns the accounts with unmatched offsets.
+
+    :param currency: The currency.
+    :return: The accounts with unmatched offsets, with the "count" property set
+        to the number of unmatched offsets.
+    """
+    count_func: sa.Label \
+        = sa.func.count(JournalEntryLineItem.id).label("count")
+    select: sa.Select = sa.select(Account.id, count_func)\
+        .select_from(Account)\
+        .join(JournalEntryLineItem, isouter=True).join(JournalEntry)\
+        .filter(Account.is_need_offset,
+                JournalEntryLineItem.currency_code == currency.code,
+                JournalEntryLineItem.original_line_item_id.is_(None),
+                sa.or_(sa.and_(Account.base_code.startswith("2"),
+                               JournalEntryLineItem.is_debit),
+                       sa.and_(Account.base_code.startswith("1"),
+                               sa.not_(JournalEntryLineItem.is_debit))))\
+        .group_by(Account.id)\
+        .having(count_func > 0)
+    counts: dict[int, int] \
+        = {x.id: x.count for x in db.session.execute(select)}
+    accounts: list[Account] = Account.query.filter(Account.id.in_(counts))\
+        .order_by(Account.base_code, Account.no).all()
+    for account in accounts:
+        account.count = counts[account.id]
+    return accounts

src/accounting/report/utils/urls.py

@@ -47,9 +47,10 @@ def ledger_url(currency: Currency, account: Account, period: Period) \
     :param period: The period.
     :return: The URL of the ledger.
     """
-    if period.is_default:
+    if currency.code == default_currency_code() \
-        return url_for("accounting-report.ledger-default",
+            and account.code == Account.CASH_CODE \
-                       currency=currency, account=account)
+            and period.is_default:
+        return url_for("accounting-report.ledger-default")
     return url_for("accounting-report.ledger",
                    currency=currency, account=account,
                    period=period)
@@ -68,9 +69,6 @@ def income_expenses_url(currency: Currency, account: CurrentAccount,
             and account.code == options.default_ie_account_code \
             and period.is_default:
         return url_for("accounting-report.default")
-    if period.is_default:
-        return url_for("accounting-report.income-expenses-default",
-                       currency=currency, account=account)
     return url_for("accounting-report.income-expenses",
                    currency=currency, account=account,
                    period=period)
@@ -83,9 +81,8 @@ def trial_balance_url(currency: Currency, period: Period) -> str:
     :param period: The period.
     :return: The URL of the trial balance.
     """
-    if period.is_default:
+    if currency.code == default_currency_code() and period.is_default:
-        return url_for("accounting-report.trial-balance-default",
+        return url_for("accounting-report.trial-balance-default")
-                       currency=currency)
     return url_for("accounting-report.trial-balance",
                    currency=currency, period=period)
 
@@ -97,9 +94,8 @@ def income_statement_url(currency: Currency, period: Period) -> str:
     :param period: The period.
     :return: The URL of the income statement.
     """
-    if period.is_default:
+    if currency.code == default_currency_code() and period.is_default:
-        return url_for("accounting-report.income-statement-default",
+        return url_for("accounting-report.income-statement-default")
-                       currency=currency)
     return url_for("accounting-report.income-statement",
                    currency=currency, period=period)
 
@@ -111,8 +107,41 @@ def balance_sheet_url(currency: Currency, period: Period) -> str:
     :param period: The period.
     :return: The URL of the balance sheet.
     """
-    if period.is_default:
+    if currency.code == default_currency_code() and period.is_default:
-        return url_for("accounting-report.balance-sheet-default",
+        return url_for("accounting-report.balance-sheet-default")
-                       currency=currency)
     return url_for("accounting-report.balance-sheet",
                    currency=currency, period=period)
+
+
+def unapplied_url(currency: Currency, account: Account | None) -> str:
+    """Returns the URL of the unapplied original line items.
+
+    :param currency: The currency.
+    :param account: The account, or None to list the accounts with unapplied
+        original line items.
+    :return: The URL of the unapplied original line items.
+    """
+    if account is None:
+        if currency.code == default_currency_code():
+            return url_for("accounting-report.unapplied-accounts-default")
+        return url_for("accounting-report.unapplied-accounts",
+                       currency=currency)
+    return url_for("accounting-report.unapplied",
+                   currency=currency, account=account)
+
+
+def unmatched_url(currency: Currency, account: Account | None) -> str:
+    """Returns the URL of the unmatched offset line items.
+
+    :param currency: The currency.
+    :param account: The account, or None to list the accounts with unmatched
+        offset line items.
+    :return: The URL of the unmatched offset line items.
+    """
+    if account is None:
+        if currency.code == default_currency_code():
+            return url_for("accounting-report.unmatched-accounts-default")
+        return url_for("accounting-report.unmatched-accounts",
+                       currency=currency)
+    return url_for("accounting-report.unmatched",
+                   currency=currency, account=account)

src/accounting/report/views.py

@@ -17,18 +17,27 @@
 """The views for the report management.
 
 """
-from flask import Blueprint, request, Response
+from flask import Blueprint, request, Response, redirect, flash
 
 from accounting import db
+from accounting.locale import lazy_gettext
 from accounting.models import Currency, Account
-from accounting.report.period import Period, get_period
 from accounting.template_globals import default_currency_code
+from accounting.utils.cast import s
 from accounting.utils.current_account import CurrentAccount
+from accounting.utils.next_uri import or_next
 from accounting.utils.options import options
-from accounting.utils.permission import has_permission, can_view
+from accounting.utils.permission import has_permission, can_view, can_edit
+from .period import Period, get_period
 from .reports import Journal, Ledger, IncomeExpenses, TrialBalance, \
     IncomeStatement, BalanceSheet, Search
+from .reports.unapplied import UnappliedOriginalLineItems
+from .reports.unapplied_accounts import AccountsWithUnappliedOriginalLineItems
+from .reports.unmatched import UnmatchedOffsets
+from .reports.unmatched_accounts import AccountsWithUnmatchedOffsets
 from .template_filters import format_amount
+from .utils.offset_matcher import OffsetMatcher
+from .utils.urls import unmatched_url
 
 bp: Blueprint = Blueprint("accounting-report", __name__)
 """The view blueprint for the reports."""
@@ -42,10 +51,7 @@ def get_default_report() -> str | Response:
 
     :return: The income and expenses log in the default period.
     """
-    return __get_income_expenses(
+    return get_default_income_expenses()
-        db.session.get(Currency, default_currency_code()),
-        options.default_ie_account,
-        get_period())
 
 
 @bp.get("journal", endpoint="journal-default")
@@ -81,17 +87,15 @@ def __get_journal(period: Period) -> str | Response:
     return report.html()
 
 
-@bp.get("ledger/<currency:currency>/<account:account>",
+@bp.get("ledger", endpoint="ledger-default")
-        endpoint="ledger-default")
 @has_permission(can_view)
-def get_default_ledger(currency: Currency, account: Account) -> str | Response:
+def get_default_ledger() -> str | Response:
-    """Returns the ledger in the default period.
+    """Returns the ledger in the default currency, cash, and default period.
 
-    :param currency: The currency.
+    :return: The ledger in the default currency, cash, and default period.
-    :param account: The account.
-    :return: The ledger in the default period.
     """
-    return __get_ledger(currency, account, get_period())
+    return __get_ledger(db.session.get(Currency, default_currency_code()),
+                        Account.cash(), get_period())
 
 
 @bp.get("ledger/<currency:currency>/<account:account>/<period:period>",
@@ -124,23 +128,21 @@ def __get_ledger(currency: Currency, account: Account, period: Period) \
     return report.html()
 
 
-@bp.get("income-expenses/<currency:currency>/<ieAccount:account>",
+@bp.get("income-expenses", endpoint="income-expenses-default")
-        endpoint="income-expenses-default")
 @has_permission(can_view)
-def get_default_income_expenses(currency: Currency, account: CurrentAccount) \
+def get_default_income_expenses() -> str | Response:
-        -> str | Response:
     """Returns the income and expenses log in the default period.
 
-    :param currency: The currency.
-    :param account: The account.
     :return: The income and expenses log in the default period.
     """
-    return __get_income_expenses(currency, account, get_period())
+    return __get_income_expenses(
+        db.session.get(Currency, default_currency_code()),
+        options.default_ie_account,
+        get_period())
 
 
-@bp.get(
+@bp.get("income-expenses/<currency:currency>/<currentAccount:account>/"
-    "income-expenses/<currency:currency>/<ieAccount:account>/<period:period>",
+        "<period:period>", endpoint="income-expenses")
-    endpoint="income-expenses")
 @has_permission(can_view)
 def get_income_expenses(currency: Currency, account: CurrentAccount,
                         period: Period) -> str | Response:
@@ -169,16 +171,15 @@ def __get_income_expenses(currency: Currency, account: CurrentAccount,
     return report.html()
 
 
-@bp.get("trial-balance/<currency:currency>",
+@bp.get("trial-balance", endpoint="trial-balance-default")
-        endpoint="trial-balance-default")
 @has_permission(can_view)
-def get_default_trial_balance(currency: Currency) -> str | Response:
+def get_default_trial_balance() -> str | Response:
     """Returns the trial balance in the default period.
 
-    :param currency: The currency.
     :return: The trial balance in the default period.
     """
-    return __get_trial_balance(currency, get_period())
+    return __get_trial_balance(
+        db.session.get(Currency, default_currency_code()), get_period())
 
 
 @bp.get("trial-balance/<currency:currency>/<period:period>",
@@ -207,16 +208,15 @@ def __get_trial_balance(currency: Currency, period: Period) -> str | Response:
     return report.html()
 
 
-@bp.get("income-statement/<currency:currency>",
+@bp.get("income-statement", endpoint="income-statement-default")
-        endpoint="income-statement-default")
 @has_permission(can_view)
-def get_default_income_statement(currency: Currency) -> str | Response:
+def get_default_income_statement() -> str | Response:
     """Returns the income statement in the default period.
 
-    :param currency: The currency.
     :return: The income statement in the default period.
     """
-    return __get_income_statement(currency, get_period())
+    return __get_income_statement(
+        db.session.get(Currency, default_currency_code()), get_period())
 
 
 @bp.get("income-statement/<currency:currency>/<period:period>",
@@ -246,16 +246,15 @@ def __get_income_statement(currency: Currency, period: Period) \
     return report.html()
 
 
-@bp.get("balance-sheet/<currency:currency>",
+@bp.get("balance-sheet", endpoint="balance-sheet-default")
-        endpoint="balance-sheet-default")
 @has_permission(can_view)
-def get_default_balance_sheet(currency: Currency) -> str | Response:
+def get_default_balance_sheet() -> str | Response:
     """Returns the balance sheet in the default period.
 
-    :param currency: The currency.
     :return: The balance sheet in the default period.
     """
-    return __get_balance_sheet(currency, get_period())
+    return __get_balance_sheet(
+        db.session.get(Currency, default_currency_code()), get_period())
 
 
 @bp.get("balance-sheet/<currency:currency>/<period:period>",
@@ -286,6 +285,130 @@ def __get_balance_sheet(currency: Currency, period: Period) \
     return report.html()
 
 
+@bp.get("unapplied", endpoint="unapplied-accounts-default")
+@has_permission(can_view)
+def get_default_unapplied_accounts() -> str | Response:
+    """Returns the accounts with unapplied original line items.
+
+    :return: The accounts with unapplied original line items.
+    """
+    return __get_unapplied_accounts(
+        db.session.get(Currency, default_currency_code()))
+
+
+@bp.get("unapplied/<currency:currency>", endpoint="unapplied-accounts")
+@has_permission(can_view)
+def get_unapplied_accounts(currency: Currency) -> str | Response:
+    """Returns the accounts with unapplied original line items.
+
+    :param currency: The currency.
+    :return: The accounts with unapplied original line items.
+    """
+    return __get_unapplied_accounts(currency)
+
+
+def __get_unapplied_accounts(currency: Currency) -> str | Response:
+    """Returns the accounts with unapplied original line items.
+
+    :param currency: The currency.
+    :return: The accounts with unapplied original line items.
+    """
+    report: AccountsWithUnappliedOriginalLineItems \
+        = AccountsWithUnappliedOriginalLineItems(currency)
+    if "as" in request.args and request.args["as"] == "csv":
+        return report.csv()
+    return report.html()
+
+
+@bp.get("unapplied/<currency:currency>/<needOffsetAccount:account>",
+        endpoint="unapplied")
+@has_permission(can_view)
+def get_unapplied(currency: Currency, account: Account) -> str | Response:
+    """Returns the unapplied original line items.
+
+    :param currency: The currency.
+    :param account: The Account.
+    :return: The unapplied original line items in the period.
+    """
+    report: UnappliedOriginalLineItems \
+        = UnappliedOriginalLineItems(currency, account)
+    if "as" in request.args and request.args["as"] == "csv":
+        return report.csv()
+    return report.html()
+
+
+@bp.get("unmatched", endpoint="unmatched-accounts-default")
+@has_permission(can_edit)
+def get_default_unmatched_accounts() -> str | Response:
+    """Returns the accounts with unmatched offsets.
+
+    :return: The accounts with unmatched offsets.
+    """
+    return __get_unmatched_accounts(
+        db.session.get(Currency, default_currency_code()))
+
+
+@bp.get("unmatched/<currency:currency>", endpoint="unmatched-accounts")
+@has_permission(can_edit)
+def get_unmatched_accounts(currency: Currency) -> str | Response:
+    """Returns the accounts with unmatched offsets.
+
+    :param currency: The currency.
+    :return: The accounts with unmatched offsets.
+    """
+    return __get_unmatched_accounts(currency)
+
+
+def __get_unmatched_accounts(currency: Currency) -> str | Response:
+    """Returns the accounts with unmatched offsets.
+
+    :param currency: The currency.
+    :return: The accounts with unmatched offsets.
+    """
+    report: AccountsWithUnmatchedOffsets \
+        = AccountsWithUnmatchedOffsets(currency)
+    if "as" in request.args and request.args["as"] == "csv":
+        return report.csv()
+    return report.html()
+
+
+@bp.get("unmatched/<currency:currency>/<needOffsetAccount:account>",
+        endpoint="unmatched")
+@has_permission(can_edit)
+def get_unmatched(currency: Currency, account: Account) -> str | Response:
+    """Returns the unmatched offsets.
+
+    :param currency: The currency.
+    :param account: The Account.
+    :return: The unmatched offsets in the period.
+    """
+    report: UnmatchedOffsets = UnmatchedOffsets(currency, account)
+    if "as" in request.args and request.args["as"] == "csv":
+        return report.csv()
+    return report.html()
+
+
+@bp.post("match-offsets/<currency:currency>/<needOffsetAccount:account>",
+         endpoint="match-offsets")
+@has_permission(can_edit)
+def match_offsets(currency: Currency, account: Account) -> redirect:
+    """Matches the original line items with their offsets.
+
+    :return: Redirection to the view of the unmatched offsets.
+    """
+    matcher: OffsetMatcher = OffsetMatcher(currency, account)
+    if len(matcher.matched_pairs) == 0:
+        flash(s(lazy_gettext("No more offset to match automatically.")),
+              "success")
+        return redirect(or_next(
+            unmatched_url(currency, account)))
+    matcher.match()
+    db.session.commit()
+    flash(s(lazy_gettext("Matched %(matches)s offsets.",
+                         matches=len(matcher.matched_pairs))), "success")
+    return redirect(or_next(unmatched_url(currency, account)))
+
+
 @bp.get("search", endpoint="search")
 @has_permission(can_view)
 def search() -> str | Response:

src/accounting/static/css/style.css

@@ -39,6 +39,10 @@
 .accounting-toolbar {
     display: flex;
 }
+.accounting-toolbar-accounts {
+    max-height: 20rem;
+    overflow-y: scroll;
+}
 .accounting-toolbar .input-group > .input-group-text {
     padding: 0;
     background-color: transparent;
@@ -209,11 +213,23 @@ a.accounting-report-table-row {
 .accounting-report-table-body .accounting-amount {
     font-style: italic;
 }
+.accounting-report-table-body .accounting-report-table-row {
+    background-color: #f8f9fa;
+}
 .accounting-report-table-body .accounting-report-table-row:nth-child(2n+1) {
-    background-color: #f2f2f2;
+    background-color: #ecedee;
 }
 .accounting-report-table-body .accounting-report-table-row:hover {
-    background-color: rgba(0, 0, 0, 0.075);
+    background-color: #e5e6e7;
+}
+.accounting-report-table-body .accounting-report-table-row-danger {
+    background-color: #f8d7da;
+}
+.accounting-report-table-body .accounting-report-table-row-danger:nth-child(2n+1) {
+    background-color: #eccccf;
+}
+.accounting-report-table-body .accounting-report-table-row-danger:hover {
+    background-color: #e5c7ca;
 }
 .accounting-journal-table .accounting-report-table-row {
     grid-template-columns: 1fr 1fr 2fr 4fr 1fr 1fr;
@@ -309,6 +325,26 @@ a.accounting-report-table-row {
 .accounting-balance-sheet-total .accounting-amount, .accounting-balance-sheet-subtotal, .accounting-amount {
     font-style: italic;
 }
+.accounting-unapplied-table .accounting-report-table-row {
+    grid-template-columns: 1fr 5fr 1fr 1fr;
+}
+.accounting-unapplied-account-table .accounting-report-table-row {
+    display: flex;
+    justify-content: space-between;
+}
+.accounting-unapplied-account-table .accounting-report-table-header .accounting-report-table-row {
+    display: block;
+}
+.accounting-unmatched-table .accounting-report-table-row {
+    grid-template-columns: 1fr 5fr 1fr 1fr 1fr;
+}
+.accounting-unmatched-account-table .accounting-report-table-row {
+    display: flex;
+    justify-content: space-between;
+}
+.accounting-unmatched-account-table .accounting-report-table-header .accounting-report-table-row {
+    display: block;
+}
 
 /* The accounting report */
 .accounting-mobile-journal-credit {
@@ -343,6 +379,12 @@ a.accounting-report-table-row {
     margin: 0;
 }
 
+/* The unmatched offsets */
+.accounting-unmatched-offset-pair-list {
+    height: 20rem;
+    overflow-y: scroll;
+}
+
 /* The Material Design text field (floating form control in Bootstrap) */
 .accounting-material-text-field {
     position: relative;

src/accounting/static/js/description-editor.js

@@ -364,12 +364,13 @@ class DescriptionEditorAccount extends JournalEntryAccount {
      *
      * @param editor {DescriptionEditor} the description editor
      * @param code {string} the account code
+     * @param title {string} the account title
      * @param text {string} the account text
      * @param isNeedOffset {boolean} true if the line items in the account needs offset, or false otherwise
      * @param button {HTMLButtonElement} the account button
      */
-    constructor(editor, code, text, isNeedOffset, button) {
+    constructor(editor, code, title, text, isNeedOffset, button) {
-        super(code, text, isNeedOffset);
+        super(code, title, text, isNeedOffset);
         this.#element = button;
         this.#element.onclick = () => editor.selectAccount(this);
     }
@@ -424,7 +425,7 @@ class DescriptionEditorSuggestedAccount extends DescriptionEditorAccount {
      * @param button {HTMLButtonElement} the account button
      */
     constructor(editor, button) {
-        super(editor, button.dataset.code, button.dataset.text, button.classList.contains("accounting-account-is-need-offset"), button);
+        super(editor, button.dataset.code, button.dataset.title, button.dataset.text, button.classList.contains("accounting-account-is-need-offset"), button);
     }
 }
 
@@ -441,7 +442,7 @@ class DescriptionEditorConfirmedAccount extends DescriptionEditorAccount {
      * @param button {HTMLButtonElement} the account button
      */
     constructor(editor, button) {
-        super(editor, "", "", false, button);
+        super(editor, "", "", "", false, button);
         this.isConfirmedAccount = true;
     }
 

src/accounting/static/js/journal-entry-account-selector.js

@@ -123,7 +123,7 @@ class JournalEntryAccountSelector {
                 option.setShown(false);
             }
         }
-        if (!isAnyMatched) {
+        if (!isAnyMatched && this.#isShowMore) {
             this.#optionList.classList.add("d-none");
             this.#queryNoResult.classList.remove("d-none");
         } else {
@@ -202,6 +202,12 @@ class JournalEntryAccountOption {
      */
     code;
 
+    /**
+     * The account title
+     * @type {string}
+     */
+    title;
+
     /**
      * The account text
      * @type {string}
@@ -235,6 +241,7 @@ class JournalEntryAccountOption {
     constructor(selector, element) {
         this.#element = element;
         this.code = element.dataset.code;
+        this.title = element.dataset.title;
         this.text = element.dataset.text;
         this.#isInUse = element.classList.contains("accounting-account-is-in-use");
         this.isNeedOffset = element.classList.contains("accounting-account-is-need-offset");

src/accounting/static/js/journal-entry-form.js

@@ -791,6 +791,12 @@ class JournalEntryAccount {
      */
     code;
 
+    /**
+     * The account title
+     * @type {string}
+     */
+    title;
+
     /**
      * The account text
      * @type {string}
@@ -807,11 +813,13 @@ class JournalEntryAccount {
      * Constructs a journal entry account.
      *
      * @param code {string} the account code
+     * @param title {string} the account title
      * @param text {string} the account text
      * @param isNeedOffset {boolean} true if the line items in the account needs offset, or false otherwise
      */
-    constructor(code, text, isNeedOffset) {
+    constructor(code, title, text, isNeedOffset) {
         this.code = code;
+        this.title = title;
         this.text = text;
         this.isNeedOffset = isNeedOffset;
     }
@@ -822,7 +830,7 @@ class JournalEntryAccount {
      * @return {JournalEntryAccount} the copy of the account
      */
     copy() {
-        return new JournalEntryAccount(this.code, this.text, this.isNeedOffset);
+        return new JournalEntryAccount(this.code, this.title, this.text, this.isNeedOffset);
     }
 }
 
@@ -887,10 +895,16 @@ class LineItemSubForm {
     #accountCode;
 
     /**
-     * The text display of the account
+     * The code part of the text display of the account
-     * @type {HTMLDivElement}
+     * @type {HTMLSpanElement}
      */
-    #accountText;
+    #accountTextCode;
+
+    /**
+     * The title part of the text display of the account
+     * @type {HTMLSpanElement}
+     */
+    #accountTextTitle;
 
     /**
      * The description
@@ -957,7 +971,8 @@ class LineItemSubForm {
         this.#error = document.getElementById(`${prefix}-error`);
         this.#no = document.getElementById(`${prefix}-no`);
         this.#accountCode = document.getElementById(`${prefix}-account-code`);
-        this.#accountText = document.getElementById(`${prefix}-account-text`);
+        this.#accountTextCode = document.getElementById(`${prefix}-account-text-code`);
+        this.#accountTextTitle = document.getElementById(`${prefix}-account-text-title`);
         this.#description = document.getElementById(`${prefix}-description`);
         this.#descriptionText = document.getElementById(`${prefix}-description-text`);
         this.#originalLineItemId = document.getElementById(`${prefix}-original-line-item-id`);
@@ -1024,7 +1039,7 @@ class LineItemSubForm {
      * @return {JournalEntryAccount|null} the account
      */
     get account() {
-        return this.#accountCode.value === null? null: new JournalEntryAccount(this.#accountCode.value, this.#accountCode.dataset.text, this.#accountCode.classList.contains("accounting-account-is-need-offset"));
+        return this.#accountCode.value === null? null: new JournalEntryAccount(this.#accountCode.value, this.#accountCode.dataset.title, this.#accountCode.dataset.text, this.#accountCode.classList.contains("accounting-account-is-need-offset"));
     }
 
     /**
@@ -1092,13 +1107,15 @@ class LineItemSubForm {
             this.#originalLineItemText.innerText = A_("Offset %(item)s", {item: editor.originalLineItemText});
         }
         this.#accountCode.value = editor.account.code;
+        this.#accountCode.dataset.title = editor.account.title;
         this.#accountCode.dataset.text = editor.account.text;
         if (editor.account.isNeedOffset) {
             this.#accountCode.classList.add("accounting-account-is-need-offset");
         } else {
             this.#accountCode.classList.remove("accounting-account-is-need-offset");
         }
-        this.#accountText.innerText = editor.account.text;
+        this.#accountTextCode.innerText = editor.account.code
+        this.#accountTextTitle.innerText = editor.account.title
         this.#description.value = editor.description === null? "": editor.description;
         this.#descriptionText.innerText = editor.description === null? "": editor.description;
         this.#amount.value = editor.amount;

src/accounting/static/js/journal-entry-line-item-editor.js

@@ -276,19 +276,23 @@ class JournalEntryLineItemEditor {
         this.originalLineItemDate = originalLineItem.date;
         this.originalLineItemText = originalLineItem.text;
         this.#originalLineItemText.innerText = originalLineItem.text;
-        this.#setEnableDescriptionAccount(false);
+        if (this.description === null) {
-        if (originalLineItem.description === "") {
+            if (originalLineItem.description === "") {
-            this.#descriptionControl.classList.remove("accounting-not-empty");
+                this.#descriptionControl.classList.remove("accounting-not-empty");
-        } else {
+            } else {
-            this.#descriptionControl.classList.add("accounting-not-empty");
+                this.#descriptionControl.classList.add("accounting-not-empty");
+            }
+            this.description = originalLineItem.description === ""? null: originalLineItem.description;
+            this.#descriptionText.innerText = originalLineItem.description;
         }
-        this.description = originalLineItem.description === ""? null: originalLineItem.description;
+        this.#setEnableAccount(false);
-        this.#descriptionText.innerText = originalLineItem.description;
         this.#accountControl.classList.add("accounting-not-empty");
         this.account = originalLineItem.account.copy();
         this.isAccountConfirmed = false;
         this.#accountText.innerText = this.account.text;
-        this.#amountInput.value = String(originalLineItem.netBalance);
+        if (this.#amountInput.value === "" || new Decimal(this.#amountInput.value).greaterThan(originalLineItem.netBalance)) {
+            this.#amountInput.value = String(originalLineItem.netBalance);
+        }
         this.#amountInput.max = String(originalLineItem.netBalance);
         this.#amountInput.min = "0";
         this.#validate();
@@ -305,7 +309,7 @@ class JournalEntryLineItemEditor {
         this.originalLineItemDate = null;
         this.originalLineItemText = null;
         this.#originalLineItemText.innerText = "";
-        this.#setEnableDescriptionAccount(true);
+        this.#setEnableAccount(true);
         this.#accountControl.classList.remove("accounting-not-empty");
         this.account = null;
         this.isAccountConfirmed = false;
@@ -356,7 +360,7 @@ class JournalEntryLineItemEditor {
      */
     saveAccount(account) {
         this.#accountControl.classList.add("accounting-not-empty");
-        this.account = new JournalEntryAccount(account.code, account.text, account.isNeedOffset);
+        this.account = new JournalEntryAccount(account.code, account.title, account.text, account.isNeedOffset);
         this.isAccountConfirmed = true;
         this.#accountText.innerText = account.text;
         this.#validateAccount();
@@ -472,12 +476,13 @@ class JournalEntryLineItemEditor {
         this.originalLineItemDate = null;
         this.originalLineItemText = null;
         this.#originalLineItemText.innerText = "";
-        this.#setEnableDescriptionAccount(true);
+        this.#descriptionControl.dataset.bsTarget = `#accounting-description-editor-${this.#debitCreditSubForm.debitCredit}-modal`;
         this.#descriptionControl.classList.remove("accounting-not-empty");
         this.#descriptionControl.classList.remove("is-invalid");
         this.description = null;
         this.#descriptionText.innerText = ""
         this.#descriptionError.innerText = ""
+        this.#setEnableAccount(true);
         this.#accountControl.classList.remove("accounting-not-empty");
         this.#accountControl.classList.remove("is-invalid");
         this.account = null;
@@ -511,7 +516,7 @@ class JournalEntryLineItemEditor {
             this.#originalLineItemContainer.classList.remove("d-none");
             this.#originalLineItemControl.classList.add("accounting-not-empty");
         }
-        this.#setEnableDescriptionAccount(!lineItem.isMatched && this.originalLineItemId === null);
+        this.#descriptionControl.dataset.bsTarget = `#accounting-description-editor-${this.#debitCreditSubForm.debitCredit}-modal`;
         this.description = lineItem.description;
         if (this.description === null) {
             this.#descriptionControl.classList.remove("accounting-not-empty");
@@ -519,6 +524,7 @@ class JournalEntryLineItemEditor {
             this.#descriptionControl.classList.add("accounting-not-empty");
         }
         this.#descriptionText.innerText = this.description === null? "": this.description;
+        this.#setEnableAccount(!lineItem.isMatched && this.originalLineItemId === null);
         this.account = lineItem.account;
         this.isAccountConfirmed = true;
         if (this.account === null) {
@@ -547,25 +553,17 @@ class JournalEntryLineItemEditor {
     }
 
     /**
-     * Sets the enable status of the description and account.
+     * Sets the enable status of the account.
      *
      * @param isEnabled {boolean} true to enable, or false otherwise
      */
-    #setEnableDescriptionAccount(isEnabled) {
+    #setEnableAccount(isEnabled) {
         if (isEnabled) {
-            this.#descriptionControl.dataset.bsToggle = "modal";
-            this.#descriptionControl.dataset.bsTarget = `#accounting-description-editor-${this.#debitCreditSubForm.debitCredit}-modal`;
-            this.#descriptionControl.classList.remove("accounting-disabled");
-            this.#descriptionControl.classList.add("accounting-clickable");
             this.#accountControl.dataset.bsToggle = "modal";
             this.#accountControl.dataset.bsTarget = `#accounting-account-selector-${this.#debitCreditSubForm.debitCredit}-modal`;
             this.#accountControl.classList.remove("accounting-disabled");
             this.#accountControl.classList.add("accounting-clickable");
         } else {
-            this.#descriptionControl.dataset.bsToggle = "";
-            this.#descriptionControl.dataset.bsTarget = "";
-            this.#descriptionControl.classList.add("accounting-disabled");
-            this.#descriptionControl.classList.remove("accounting-clickable");
             this.#accountControl.dataset.bsToggle = "";
             this.#accountControl.dataset.bsTarget = "";
             this.#accountControl.classList.add("accounting-disabled");

src/accounting/static/js/original-line-item-selector.js

@@ -284,7 +284,7 @@ class OriginalLineItem {
         this.date = element.dataset.date;
         this.#debitCredit = element.dataset.debitCredit;
         this.#currencyCode = element.dataset.currencyCode;
-        this.account = new JournalEntryAccount(element.dataset.accountCode, element.dataset.accountText, false);
+        this.account = new JournalEntryAccount(element.dataset.accountCode, element.dataset.accountTitle, element.dataset.accountText, false);
         this.description = element.dataset.description;
         this.bareNetBalance = new Decimal(element.dataset.netBalance);
         this.netBalance = this.bareNetBalance;

src/accounting/template_filters.py

@@ -17,9 +17,9 @@
 """The template filters.
 
 """
-import typing as t
+import datetime as dt
-from datetime import date, timedelta
 from decimal import Decimal
+from typing import Any
 
 from flask_babel import get_locale
 
@@ -41,24 +41,24 @@ def format_amount(value: Decimal | None) -> str | None:
     return "{:,}".format(whole) + str(abs(frac))[1:]
 
 
-def format_date(value: date) -> str:
+def format_date(value: dt.date) -> str:
     """Formats a date to be human-friendly.
 
     :param value: The date.
     :return: The human-friendly date text.
     """
-    today: date = date.today()
+    today: dt.date = dt.date.today()
     if value == today:
         return gettext("Today")
-    if value == today - timedelta(days=1):
+    if value == today - dt.timedelta(days=1):
         return gettext("Yesterday")
-    if value == today + timedelta(days=1):
+    if value == today + dt.timedelta(days=1):
         return gettext("Tomorrow")
     locale = str(get_locale())
     if locale == "zh" or locale.startswith("zh_"):
-        if value == today - timedelta(days=2):
+        if value == today - dt.timedelta(days=2):
             return gettext("The day before yesterday")
-        if value == today + timedelta(days=2):
+        if value == today + dt.timedelta(days=2):
             return gettext("The day after tomorrow")
     if locale == "zh" or locale.startswith("zh_"):
         weekdays = ["一", "二", "三", "四", "五", "六", "日"]
@@ -71,7 +71,7 @@ def format_date(value: date) -> str:
     return "{}/{}({})".format(value.month, value.day, weekday)
 
 
-def default(value: t.Any, default_value: t.Any = "") -> t.Any:
+def default(value: Any, default_value: Any = "") -> Any:
     """Returns the default value if the given value is None.
 
     :param value: The value.

src/accounting/template_globals.py

@@ -21,7 +21,7 @@ from accounting.models import Currency
 from accounting.utils.options import options
 
 
-def currency_options() -> str:
+def currency_options() -> list[Currency]:
     """Returns the currency options.
 
     :return: The currency options.

src/accounting/templates/accounting/journal-entry/include/account-selector-modal.html

@@ -37,7 +37,7 @@ First written: 2023/2/25
 
         <ul id="accounting-account-selector-{{ debit_credit }}-option-list" class="list-group accounting-selector-list">
           {% for account in account_options %}
-            <li id="accounting-account-selector-{{ debit_credit }}-option-{{ account.code }}" class="list-group-item accounting-clickable accounting-account-selector-{{ debit_credit }}-option {% if account.is_in_use %} accounting-account-is-in-use {% endif %} {% if account.is_need_offset %} accounting-account-is-need-offset {% endif %}" data-code="{{ account.code }}" data-text="{{ account }}" data-query-values="{{ account.query_values|tojson|forceescape }}" data-bs-toggle="modal" data-bs-target="#accounting-line-item-editor-modal">
+            <li id="accounting-account-selector-{{ debit_credit }}-option-{{ account.code }}" class="list-group-item accounting-clickable accounting-account-selector-{{ debit_credit }}-option {% if account.is_in_use %} accounting-account-is-in-use {% endif %} {% if account.is_need_offset %} accounting-account-is-need-offset {% endif %}" data-code="{{ account.code }}" data-title="{{ account.title }}" data-text="{{ account }}" data-query-values="{{ account.query_values|tojson|forceescape }}" data-bs-toggle="modal" data-bs-target="#accounting-line-item-editor-modal">
               {{ account }}
             </li>
           {% endfor %}

src/accounting/templates/accounting/journal-entry/include/description-editor-modal.html

@@ -184,7 +184,7 @@ First written: 2023/2/28
           <div class="mt-3 accounting-description-editor-buttons">
             <button id="accounting-description-editor-{{ description_editor.debit_credit }}-account-confirmed" class="btn btn-primary mb-1 d-none" type="button"></button>
             {% for account in description_editor.accounts %}
-              <button class="btn btn-outline-primary d-none accounting-description-editor-{{ description_editor.debit_credit }}-account {% if account.is_need_offset %} accounting-account-is-need-offset {% endif %}" type="button" data-code="{{ account.code }}" data-text="{{ account }}">
+              <button class="btn btn-outline-primary d-none accounting-description-editor-{{ description_editor.debit_credit }}-account {% if account.is_need_offset %} accounting-account-is-need-offset {% endif %}" type="button" data-code="{{ account.code }}" data-title="{{ account.title }}" data-text="{{ account }}">
                 {{ account }}
               </button>
             {% endfor %}

src/accounting/templates/accounting/journal-entry/include/detail-line-items.html

@@ -24,7 +24,10 @@ First written: 2023/3/14
   <li class="list-group-item accounting-journal-entry-line-item">
     <div class="d-flex justify-content-between">
       <div>
-        <div class="small">{{ line_item.account }}</div>
+        <div class="small">
+          <span class="d-none d-md-inline">{{ line_item.account.code }}</span>
+          {{ line_item.account.title|title }}
+        </div>
         {% if line_item.description is not none %}
           <div>{{ line_item.description }}</div>
         {% endif %}
@@ -50,10 +53,10 @@ First written: 2023/3/14
                   {% endfor %}
                 </ul>
               </div>
-              {% if line_item.balance %}
+              {% if line_item.net_balance %}
                 <div class="d-flex justify-content-between">
                   <div>{{ A_("Net balance") }}</div>
-                  <div>{{ line_item.balance|accounting_format_amount }}</div>
+                  <div>{{ line_item.net_balance|accounting_format_amount }}</div>
                 </div>
               {% else %}
                 <div class="d-flex justify-content-between">

src/accounting/templates/accounting/journal-entry/include/detail.html

@@ -36,7 +36,7 @@ First written: 2023/2/26
       {{ A_("Edit") }}
     </a>
   {% endif %}
-  <a class="btn btn-primary" role="button" href="{{ url_for("accounting.journal-entry.order", journal_entry_date=obj.date)|accounting_append_next }}">
+  <a class="btn btn-primary" role="button" href="{{ url_for("accounting.journal-entry.order", date=obj.date)|accounting_append_next }}">
     <i class="fa-solid fa-bars-staggered"></i>
     <span class="d-none d-md-inline">{{ A_("Order") }}</span>
   </a>

src/accounting/templates/accounting/journal-entry/include/form-line-item.html

@@ -26,13 +26,16 @@ First written: 2023/2/25
   {% endif %}
   <input id="accounting-currency-{{ currency_index }}-{{ debit_credit }}-{{ line_item_index }}-no" type="hidden" name="currency-{{ currency_index }}-{{ debit_credit }}-{{ line_item_index }}-no" value="{{ line_item_index }}">
   <input id="accounting-currency-{{ currency_index }}-{{ debit_credit }}-{{ line_item_index }}-original-line-item-id" class="accounting-original-line-item-id" type="hidden" name="currency-{{ currency_index }}-{{ debit_credit }}-{{ line_item_index }}-original_line_item_id" value="{{ form.original_line_item_id.data|accounting_default }}" data-date="{{ form.original_line_item_date|accounting_default }}" data-text="{{ form.original_line_item_text|accounting_default }}">
-  <input id="accounting-currency-{{ currency_index }}-{{ debit_credit }}-{{ line_item_index }}-account-code" class="{% if form.is_need_offset %} accounting-account-is-need-offset {% endif %}" type="hidden" name="currency-{{ currency_index }}-{{ debit_credit }}-{{ line_item_index }}-account_code" value="{{ form.account_code.data|accounting_default }}" data-text="{{ form.account_text }}">
+  <input id="accounting-currency-{{ currency_index }}-{{ debit_credit }}-{{ line_item_index }}-account-code" class="{% if form.is_need_offset %} accounting-account-is-need-offset {% endif %}" type="hidden" name="currency-{{ currency_index }}-{{ debit_credit }}-{{ line_item_index }}-account_code" value="{{ form.account_code.data|accounting_default }}" data-title="{{ form.account_title }}" data-text="{{ form.account_text }}">
   <input id="accounting-currency-{{ currency_index }}-{{ debit_credit }}-{{ line_item_index }}-description" type="hidden" name="currency-{{ currency_index }}-{{ debit_credit }}-{{ line_item_index }}-description" value="{{ form.description.data|accounting_default }}">
   <input id="accounting-currency-{{ currency_index }}-{{ debit_credit }}-{{ line_item_index }}-amount" type="hidden" name="currency-{{ currency_index }}-{{ debit_credit }}-{{ line_item_index }}-amount" value="{{ form.amount.data|accounting_journal_entry_format_amount_input }}" data-min="{{ form.offset_total|accounting_default("0") }}">
   <div class="accounting-line-item-content">
     <div id="accounting-currency-{{ currency_index }}-{{ debit_credit }}-{{ line_item_index }}-control" class="form-control clickable d-flex justify-content-between {% if form.all_errors %} is-invalid {% endif %}" data-bs-toggle="modal" data-bs-target="#accounting-line-item-editor-modal">
       <div>
-        <div id="accounting-currency-{{ currency_index }}-{{ debit_credit }}-{{ line_item_index }}-account-text" class="small">{{ form.account_text }}</div>
+        <div class="small">
+          <span id="accounting-currency-{{ currency_index }}-{{ debit_credit }}-{{ line_item_index }}-account-text-code" class="d-none d-md-inline">{{ form.account_code.data|accounting_default }}</span>
+          <span id="accounting-currency-{{ currency_index }}-{{ debit_credit }}-{{ line_item_index }}-account-text-title">{{ form.account_title }}</span>
+        </div>
         <div id="accounting-currency-{{ currency_index }}-{{ debit_credit }}-{{ line_item_index }}-description-text">{{ form.description.data|accounting_default }}</div>
         <div id="accounting-currency-{{ currency_index }}-{{ debit_credit }}-{{ line_item_index }}-original-line-item-text" class="fst-italic small accounting-original-line-item {% if not form.original_line_item_id.data %} d-none {% endif %}">
           {% if form.original_line_item_id.data %}{{ A_("Offset %(item)s", item=form.original_line_item_text|accounting_default) }}{% endif %}

src/accounting/templates/accounting/journal-entry/include/original-line-item-selector-modal.html

@@ -37,8 +37,15 @@ First written: 2023/2/25
 
         <ul id="accounting-original-line-item-selector-option-list" class="list-group accounting-selector-list">
           {% for line_item in form.original_line_item_options %}
-            <li id="accounting-original-line-item-selector-option-{{ line_item.id }}" class="list-group-item d-flex justify-content-between accounting-clickable accounting-original-line-item-selector-option" data-id="{{ line_item.id }}" data-date="{{ line_item.journal_entry.date }}" data-debit-credit="{{ "debit" if line_item.is_debit else "credit" }}" data-currency-code="{{ line_item.currency.code }}" data-account-code="{{ line_item.account_code }}" data-account-text="{{ line_item.account }}" data-description="{{ line_item.description|accounting_default }}" data-net-balance="{{ line_item.net_balance|accounting_journal_entry_format_amount_input }}" data-text="{{ line_item }}" data-query-values="{{ line_item.query_values|tojson|forceescape }}" data-bs-toggle="modal" data-bs-target="#accounting-line-item-editor-modal">
+            <li id="accounting-original-line-item-selector-option-{{ line_item.id }}" class="list-group-item d-flex justify-content-between accounting-clickable accounting-original-line-item-selector-option" data-id="{{ line_item.id }}" data-date="{{ line_item.journal_entry.date }}" data-debit-credit="{{ "debit" if line_item.is_debit else "credit" }}" data-currency-code="{{ line_item.currency.code }}" data-account-code="{{ line_item.account_code }}" data-account-title="{{ line_item.account.title }}" data-account-text="{{ line_item.account }}" data-description="{{ line_item.description|accounting_default }}" data-net-balance="{{ line_item.net_balance|accounting_journal_entry_format_amount_input }}" data-text="{{ line_item }}" data-query-values="{{ line_item.query_values|tojson|forceescape }}" data-bs-toggle="modal" data-bs-target="#accounting-line-item-editor-modal">
-              <div>{{ line_item.journal_entry.date|accounting_format_date }} {{ line_item.description|accounting_default }}</div>
+              <div>
+                <div class="small">
+                  {{ line_item.journal_entry.date|accounting_format_date }}
+                  <span class="d-none d-md-inline">{{ line_item.account.code }}</span>
+                  {{ line_item.account.title|title }}
+                </div>
+                {{ line_item.description|accounting_default }}
+              </div>
               <div>
                 <span class="badge bg-primary rounded-pill">
                   <span id="accounting-original-line-item-selector-option-{{ line_item.id }}-net-balance">{{ line_item.net_balance|accounting_format_amount }}</span>

src/accounting/templates/accounting/journal-entry/order.html

@@ -38,7 +38,7 @@ First written: 2023/2/26
 </div>
 
 {% if list|length > 1 and accounting_can_edit() %}
-  <form action="{{ url_for("accounting.journal-entry.sort", journal_entry_date=date) }}" method="post">
+  <form action="{{ url_for("accounting.journal-entry.sort", date=date) }}" method="post">
     <input type="hidden" name="csrf_token" value="{{ csrf_token() }}">
     {% if request.args.next %}
       <input type="hidden" name="next" value="{{ request.args.next }}">

src/accounting/templates/accounting/option/detail.html

@@ -42,11 +42,11 @@ First written: 2023/3/22
 <tbody>
 <tr>
   <th scope="row">{{ A_("Default Currency") }}</th>
-  <td>{{ obj.default_currency_text }}</td>
+  <td>{{ obj.default_currency }}</td>
 </tr>
 <tr>
   <th scope="row">{{ A_("Default Account for the Income and Expenses Log") }}</th>
-  <td>{{ obj.default_ie_account_code_text }}</td>
+  <td>{{ obj.default_ie_account }}</td>
 </tr>
 </tbody>
 </table>

src/accounting/templates/accounting/report/balance-sheet.html

@@ -26,7 +26,7 @@ First written: 2023/3/7
   <script src="{{ url_for("accounting.static", filename="js/period-chooser.js") }}"></script>
 {% endblock %}
 
-{% block header %}{% block title %}{{ A_("Balance Sheet of %(currency)s %(period)s", currency=report.currency.name|title, period=report.period.desc|title) }}{% endblock %}{% endblock %}
+{% block header %}{% block title %}{% if report.currency.code == accounting_default_currency_code() %}{{ A_("Balance Sheet %(period)s", period=report.period.desc|title) }}{% else %}{{ A_("Balance Sheet of %(currency)s %(period)s", currency=report.currency.name|title, period=report.period.desc|title) }}{% endif %}{% endblock %}{% endblock %}
 
 {% block content %}
 
@@ -46,7 +46,13 @@ First written: 2023/3/7
 {% if report.has_data %}
   <div class="accounting-sheet">
     <div class="d-none d-sm-flex justify-content-center mb-3">
-      <h2 class="text-center">{{ A_("Balance Sheet of %(currency)s %(period)s", currency=report.currency.name|title, period=report.period.desc|title) }}</h2>
+      <h2 class="text-center">
+        {% if report.currency.code == accounting_default_currency_code() %}
+          {{ A_("Balance Sheet %(period)s", period=report.period.desc|title) }}
+        {% else %}
+          {{ A_("Balance Sheet of %(currency)s %(period)s", currency=report.currency.name|title, period=report.period.desc|title) }}
+        {% endif %}
+      </h2>
     </div>
 
     <div class="row accounting-report-table accounting-balance-sheet-table">

src/accounting/templates/accounting/report/include/toolbar-buttons.html

@@ -89,7 +89,7 @@ First written: 2023/3/8
       <i class="fa-solid fa-clipboard"></i>
       <span class="d-none d-md-inline">{{ A_("Account") }}</span>
     </button>
-    <ul class="dropdown-menu" aria-labelledby="accounting-choose-account">
+    <ul class="dropdown-menu accounting-toolbar-accounts" aria-labelledby="accounting-choose-account">
       {% for account in report.account_options %}
         <li>
           <a class="dropdown-item {% if account.is_active %} active {% endif %}" href="{{ account.url }}">

src/accounting/templates/accounting/report/income-expenses.html

@@ -26,7 +26,7 @@ First written: 2023/3/5
   <script src="{{ url_for("accounting.static", filename="js/period-chooser.js") }}"></script>
 {% endblock %}
 
-{% block header %}{% block title %}{{ A_("Income and Expenses Log of %(account)s in %(currency)s %(period)s", currency=report.currency.name|title, account=report.account.title|title, period=report.period.desc|title) }}{% endblock %}{% endblock %}
+{% block header %}{% block title %}{% if report.currency.code == accounting_default_currency_code() %}{{ A_("Income and Expenses Log of %(account)s %(period)s", account=report.account.title|title, period=report.period.desc|title) }}{% else %}{{ A_("Income and Expenses Log of %(account)s in %(currency)s %(period)s", currency=report.currency.name|title, account=report.account.title|title, period=report.period.desc|title) }}{% endif %}{% endblock %}{% endblock %}
 
 {% block content %}
 

src/accounting/templates/accounting/report/income-statement.html

@@ -26,7 +26,7 @@ First written: 2023/3/7
   <script src="{{ url_for("accounting.static", filename="js/period-chooser.js") }}"></script>
 {% endblock %}
 
-{% block header %}{% block title %}{{ A_("Income Statement of %(currency)s %(period)s", currency=report.currency.name|title, period=report.period.desc|title) }}{% endblock %}{% endblock %}
+{% block header %}{% block title %}{% if report.currency.code == accounting_default_currency_code() %}{{ A_("Income Statement %(period)s", period=report.period.desc|title) }}{% else %}{{ A_("Income Statement of %(currency)s %(period)s", currency=report.currency.name|title, period=report.period.desc|title) }}{% endif %}{% endblock %}{% endblock %}
 
 {% block content %}
 
@@ -46,7 +46,13 @@ First written: 2023/3/7
 {% if report.has_data %}
   <div class="accounting-sheet">
     <div class="d-none d-sm-flex justify-content-center mb-3">
-      <h2 class="text-center">{{ A_("Income Statement of %(currency)s %(period)s", currency=report.currency.name|title, period=report.period.desc|title) }}</h2>
+      <h2 class="text-center">
+        {% if report.currency.code == accounting_default_currency_code() %}
+          {{ A_("Income Statement %(period)s", period=report.period.desc|title) }}
+        {% else %}
+          {{ A_("Income Statement of %(currency)s %(period)s", currency=report.currency.name|title, period=report.period.desc|title) }}
+        {% endif %}
+      </h2>
     </div>
 
     <div class="accounting-report-table accounting-income-statement-table">

src/accounting/templates/accounting/report/ledger.html

@@ -26,7 +26,7 @@ First written: 2023/3/5
   <script src="{{ url_for("accounting.static", filename="js/period-chooser.js") }}"></script>
 {% endblock %}
 
-{% block header %}{% block title %}{{ A_("Ledger of %(account)s in %(currency)s %(period)s", currency=report.currency.name|title, account=report.account.title|title, period=report.period.desc|title) }}{% endblock %}{% endblock %}
+{% block header %}{% block title %}{% if report.currency.code == accounting_default_currency_code() %}{{ A_("Ledger of %(account)s %(period)s", account=report.account.title|title, period=report.period.desc|title) }}{% else %}{{ A_("Ledger of %(account)s in %(currency)s %(period)s", currency=report.currency.name|title, account=report.account.title|title, period=report.period.desc|title) }}{% endif %}{% endblock %}{% endblock %}
 
 {% block content %}
 

src/accounting/templates/accounting/report/trial-balance.html

@@ -26,7 +26,7 @@ First written: 2023/3/5
   <script src="{{ url_for("accounting.static", filename="js/period-chooser.js") }}"></script>
 {% endblock %}
 
-{% block header %}{% block title %}{{ A_("Trial Balance of %(currency)s %(period)s", currency=report.currency.name|title, period=report.period.desc|title) }}{% endblock %}{% endblock %}
+{% block header %}{% block title %}{% if report.currency.code == accounting_default_currency_code() %}{{ A_("Trial Balance %(period)s", period=report.period.desc|title) }}{% else %}{{ A_("Trial Balance of %(currency)s %(period)s", currency=report.currency.name|title, period=report.period.desc|title) }}{% endif %}{% endblock %}{% endblock %}
 
 {% block content %}
 
@@ -46,7 +46,13 @@ First written: 2023/3/5
 {% if report.has_data %}
   <div class="accounting-sheet">
     <div class="d-none d-sm-flex justify-content-center mb-3">
-      <h2 class="text-center">{{ A_("Trial Balance of %(currency)s %(period)s", currency=report.currency.name|title, period=report.period.desc|title) }}</h2>
+      <h2 class="text-center">
+        {% if report.currency.code == accounting_default_currency_code() %}
+          {{ A_("Trial Balance %(period)s", period=report.period.desc|title) }}
+        {% else %}
+          {{ A_("Trial Balance of %(currency)s %(period)s", currency=report.currency.name|title, period=report.period.desc|title) }}
+        {% endif %}
+      </h2>
     </div>
 
     <div class="accounting-report-table accounting-trial-balance-table">

src/accounting/templates/accounting/report/unapplied-accounts.html

@@ -0,0 +1,79 @@
+{#
+The Mia! Accounting Project
+unapplied-accounts.html: The account list with unapplied original line items
+
+ 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.
+
+Author: imacat@mail.imacat.idv.tw (imacat)
+First written: 2023/4/8
+#}
+{% extends "accounting/base.html" %}
+
+{% block accounting_scripts %}
+  <script src="{{ url_for("accounting.static", filename="js/material-fab-speed-dial.js") }}"></script>
+  <script src="{{ url_for("accounting.static", filename="js/period-chooser.js") }}"></script>
+{% endblock %}
+
+{% block header %}{% block title %}{% if report.currency.code == accounting_default_currency_code() %}{{ A_("Accounts with Unapplied Items") }}{% else %}{{ A_("Accounts with Unapplied Items in %(currency)s", currency=report.currency.name|title) }}{% endif %}{% endblock %}{% endblock %}
+
+{% block content %}
+
+<div class="mb-3 accounting-toolbar">
+  {% with use_currency_chooser = true,
+          use_account_chooser = true %}
+    {% include "accounting/report/include/toolbar-buttons.html" %}
+  {% endwith %}
+</div>
+
+{% include "accounting/report/include/add-journal-entry-material-fab.html" %}
+
+{% include "accounting/report/include/search-modal.html" %}
+
+{% if report.has_data %}
+  <div class="accounting-sheet">
+    <div class="d-none d-sm-flex justify-content-center mb-3">
+      <h2 class="text-center">
+        {% if report.currency.code == accounting_default_currency_code() %}
+          {{ A_("Accounts with Unapplied Items") }}
+        {% else %}
+          {{ A_("Accounts with Unapplied Items in %(currency)s", currency=report.currency.name|title) }}
+        {% endif %}
+      </h2>
+    </div>
+
+    <div class="accounting-report-table accounting-unapplied-account-table">
+        <div class="accounting-report-table-header">
+          <div class="accounting-report-table-row">
+            <div class="accounting-amount">{{ A_("Count") }}</div>
+          </div>
+        </div>
+      <div class="accounting-report-table-body">
+        {% for account in report.accounts %}
+          <a class="accounting-report-table-row" href="{{ url_for("accounting-report.unapplied", currency=report.currency, account=account, period=report.period) }}">
+            <div>
+              <span class="d-none d-md-inline">{{ account.code }}</span>
+              {{ account.title|title }}
+            </div>
+            <div class="accounting-amount">{{ account.count }}</div>
+          </a>
+        {% endfor %}
+      </div>
+    </div>
+  </div>
+{% else %}
+  <p>{{ A_("There is no data.") }}</p>
+{% endif %}
+
+{% endblock %}

src/accounting/templates/accounting/report/unapplied.html

@@ -0,0 +1,93 @@
+{#
+The Mia! Accounting Project
+unapplied.html: The unapplied original line items
+
+ 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.
+
+Author: imacat@mail.imacat.idv.tw (imacat)
+First written: 2023/4/7
+#}
+{% extends "accounting/base.html" %}
+
+{% block accounting_scripts %}
+  <script src="{{ url_for("accounting.static", filename="js/material-fab-speed-dial.js") }}"></script>
+  <script src="{{ url_for("accounting.static", filename="js/period-chooser.js") }}"></script>
+{% endblock %}
+
+{% block header %}{% block title %}{% if report.currency.code == accounting_default_currency_code() %}{{ A_("Unapplied Items of %(account)s", account=report.account.title|title) }}{% else %}{{ A_("Unapplied Items of %(account)s in %(currency)s", currency=report.currency.name|title, account=report.account.title|title) }}{% endif %}{% endblock %}{% endblock %}
+
+{% block content %}
+
+<div class="mb-3 accounting-toolbar">
+  {% with use_currency_chooser = true,
+          use_account_chooser = true %}
+    {% include "accounting/report/include/toolbar-buttons.html" %}
+  {% endwith %}
+</div>
+
+{% include "accounting/report/include/add-journal-entry-material-fab.html" %}
+
+{% include "accounting/report/include/search-modal.html" %}
+
+{% if report.has_data %}
+  {% with pagination = report.pagination %}
+    {% include "accounting/include/pagination.html" %}
+  {% endwith %}
+
+  <div class="d-none d-md-block accounting-report-table accounting-unapplied-table">
+    <div class="accounting-report-table-header">
+      <div class="accounting-report-table-row">
+        <div>{{ A_("Date") }}</div>
+        <div>{{ A_("Description") }}</div>
+        <div class="accounting-amount">{{ A_("Amount") }}</div>
+        <div class="accounting-amount">{{ A_("Net Balance") }}</div>
+      </div>
+    </div>
+    <div class="accounting-report-table-body">
+      {% for line_item in report.line_items %}
+        <a class="accounting-report-table-row" href="{{ url_for("accounting.journal-entry.detail", journal_entry=line_item.journal_entry)|accounting_append_next }}">
+          <div>{{ line_item.journal_entry.date|accounting_format_date }}</div>
+          <div>{{ line_item.description|accounting_default }}</div>
+          <div class="accounting-amount">{{ line_item.amount|accounting_format_amount }}</div>
+          <div class="accounting-amount">{{ line_item.net_balance|accounting_format_amount }}</div>
+        </a>
+      {% endfor %}
+    </div>
+  </div>
+
+  <div class="list-group d-md-none">
+  {% for line_item in report.line_items %}
+    <a class="list-group-item list-group-item-action d-flex justify-content-between" href="{{ url_for("accounting.journal-entry.detail", journal_entry=line_item.journal_entry)|accounting_append_next }}">
+      <div>
+        <div class="text-muted small">
+          {{ line_item.journal_entry.date|accounting_format_date }}
+        </div>
+        {% if line_item.description is not none %}
+          <div>{{ line_item.description }}</div>
+        {% endif %}
+      </div>
+
+      <div>
+        <span class="badge rounded-pill bg-info">{{ line_item.amount|accounting_format_amount }}</span>
+        <span class="badge rounded-pill bg-info">{{ line_item.net_balance|accounting_format_amount }}</span>
+      </div>
+    </a>
+  {% endfor %}
+  </div>
+{% else %}
+  <p>{{ A_("There is no data.") }}</p>
+{% endif %}
+
+{% endblock %}

src/accounting/templates/accounting/report/unmatched-accounts.html

@@ -0,0 +1,79 @@
+{#
+The Mia! Accounting Project
+unmatched-accounts.html: The account list with unmatched offsets
+
+ 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.
+
+Author: imacat@mail.imacat.idv.tw (imacat)
+First written: 2023/4/17
+#}
+{% extends "accounting/base.html" %}
+
+{% block accounting_scripts %}
+  <script src="{{ url_for("accounting.static", filename="js/material-fab-speed-dial.js") }}"></script>
+  <script src="{{ url_for("accounting.static", filename="js/period-chooser.js") }}"></script>
+{% endblock %}
+
+{% block header %}{% block title %}{% if report.currency.code == accounting_default_currency_code() %}{{ A_("Accounts with Unmatched Offsets") }}{% else %}{{ A_("Accounts with Unmatched Offsets in %(currency)s", currency=report.currency.name|title) }}{% endif %}{% endblock %}{% endblock %}
+
+{% block content %}
+
+<div class="mb-3 accounting-toolbar">
+  {% with use_currency_chooser = true,
+          use_account_chooser = true %}
+    {% include "accounting/report/include/toolbar-buttons.html" %}
+  {% endwith %}
+</div>
+
+{% include "accounting/report/include/add-journal-entry-material-fab.html" %}
+
+{% include "accounting/report/include/search-modal.html" %}
+
+{% if report.has_data %}
+  <div class="accounting-sheet">
+    <div class="d-none d-sm-flex justify-content-center mb-3">
+      <h2 class="text-center">
+        {% if report.currency.code == accounting_default_currency_code() %}
+          {{ A_("Accounts with Unmatched Offsets") }}
+        {% else %}
+          {{ A_("Accounts with Unmatched Offsets in %(currency)s", currency=report.currency.name|title) }}
+        {% endif %}
+      </h2>
+    </div>
+
+    <div class="accounting-report-table accounting-unapplied-account-table">
+        <div class="accounting-report-table-header">
+          <div class="accounting-report-table-row">
+            <div class="accounting-amount">{{ A_("Count") }}</div>
+          </div>
+        </div>
+      <div class="accounting-report-table-body">
+        {% for account in report.accounts %}
+          <a class="accounting-report-table-row" href="{{ url_for("accounting-report.unmatched", currency=report.currency, account=account, period=report.period) }}">
+            <div>
+              <span class="d-none d-md-inline">{{ account.code }}</span>
+              {{ account.title|title }}
+            </div>
+            <div class="accounting-amount">{{ account.count }}</div>
+          </a>
+        {% endfor %}
+      </div>
+    </div>
+  </div>
+{% else %}
+  <p>{{ A_("There is no data.") }}</p>
+{% endif %}
+
+{% endblock %}

src/accounting/templates/accounting/report/unmatched.html

@@ -0,0 +1,150 @@
+{#
+The Mia! Accounting Project
+unmatched.html: The unmatched offsets
+
+ 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.
+
+Author: imacat@mail.imacat.idv.tw (imacat)
+First written: 2023/4/17
+#}
+{% extends "accounting/base.html" %}
+
+{% block accounting_scripts %}
+  <script src="{{ url_for("accounting.static", filename="js/material-fab-speed-dial.js") }}"></script>
+  <script src="{{ url_for("accounting.static", filename="js/period-chooser.js") }}"></script>
+{% endblock %}
+
+{% block header %}{% block title %}{% if report.currency.code == accounting_default_currency_code() %}{{ A_("Unmatched Offsets of %(account)s", account=report.account.title|title) }}{% else %}{{ A_("Unmatched Offsets of %(account)s in %(currency)s", currency=report.currency.name|title, account=report.account.title|title) }}{% endif %}{% endblock %}{% endblock %}
+
+{% block content %}
+
+<div class="mb-3 accounting-toolbar">
+  {% with use_currency_chooser = true,
+          use_account_chooser = true %}
+    {% include "accounting/report/include/toolbar-buttons.html" %}
+  {% endwith %}
+</div>
+
+{% include "accounting/report/include/add-journal-entry-material-fab.html" %}
+
+{% include "accounting/report/include/search-modal.html" %}
+
+{% if report.matched_pairs %}
+  <button class="btn btn-primary" type="button" data-bs-toggle="modal" data-bs-target="#accounting-match-modal">
+    <i class="fa-solid fa-link"></i>
+    {{ A_("Match") }}
+  </button>
+
+  <form action="{{ url_for("accounting-report.match-offsets", currency=report.currency, account=report.account) }}" method="post">
+    <input type="hidden" name="csrf_token" value="{{ csrf_token() }}">
+    <input type="hidden" name="next" value="{{ request.full_path if request.query_string else request.path }}">
+    <div class="modal fade" id="accounting-match-modal" tabindex="-1" aria-labelledby="accounting-match-modal-label" aria-hidden="true">
+      <div class="modal-dialog">
+        <div class="modal-content">
+          <div class="modal-header">
+            <h1 class="modal-title fs-5" id="accounting-match-modal-label">{{ A_("Confirm Match Offsets") }}</h1>
+            <button type="button" class="btn-close" data-bs-dismiss="modal" aria-label="{{ A_("Close") }}"></button>
+          </div>
+          <div class="modal-body">
+            <p>{{ A_("Do you really want to match the following original line items with their offsets?  This cannot be undone.  Please backup your database first, and review before you confirm.") }}</p>
+
+            <ul class="list-group accounting-list-group-stripped accounting-list-group-hover accounting-unmatched-offset-pair-list">
+              {% for pair in report.matched_pairs %}
+                <li class="list-group-item">
+                  {{ pair.offset.description|accounting_default }}
+                  <span class="badge bg-info">{{ pair.offset.amount|accounting_format_amount }}</span>
+                  {{ pair.original_line_item.journal_entry.date|accounting_format_date }} &rarr; {{ pair.offset.journal_entry.date|accounting_format_date }}
+                </li>
+              {% endfor %}
+            </ul>
+          </div>
+          <div class="modal-footer">
+            <button type="button" class="btn btn-secondary" data-bs-dismiss="modal">{{ A_("Cancel") }}</button>
+            <button type="submit" class="btn btn-danger">{{ A_("Confirm") }}</button>
+          </div>
+        </div>
+      </div>
+    </div>
+  </form>
+{% endif %}
+
+<p>{{ report.match_status }}</p>
+
+{% if report.has_data %}
+  {% with pagination = report.pagination %}
+    {% include "accounting/include/pagination.html" %}
+  {% endwith %}
+
+  <div class="d-none d-md-block accounting-report-table accounting-unmatched-table">
+    <div class="accounting-report-table-header">
+      <div class="accounting-report-table-row">
+        <div>{{ A_("Date") }}</div>
+        <div>{{ A_("Description") }}</div>
+        <div class="accounting-amount">{{ A_("Debit") }}</div>
+        <div class="accounting-amount">{{ A_("Credit") }}</div>
+        <div class="accounting-amount">{{ A_("Balance") }}</div>
+      </div>
+    </div>
+    <div class="accounting-report-table-body">
+      {% for line_item in report.line_items %}
+        <a class="accounting-report-table-row {% if not line_item.match %} accounting-report-table-row-danger {% endif %}" href="{{ url_for("accounting.journal-entry.detail", journal_entry=line_item.journal_entry)|accounting_append_next }}">
+          <div>{{ line_item.journal_entry.date|accounting_format_date }}</div>
+          <div>
+            {{ line_item.description|accounting_default }}
+            {% if line_item.match %}
+              <div class="small">{{ A_("Can match %(item)s", item=line_item.match) }}</div>
+            {% endif %}
+          </div>
+          <div class="accounting-amount">{{ line_item.debit|accounting_format_amount|accounting_default }}</div>
+          <div class="accounting-amount">{{ line_item.credit|accounting_format_amount|accounting_default }}</div>
+          <div class="accounting-amount {% if line_item.balance < 0 %} text-danger {% endif %}">{{ line_item.balance|accounting_report_format_amount }}</div>
+        </a>
+      {% endfor %}
+    </div>
+  </div>
+
+  <div class="list-group d-md-none">
+  {% for line_item in report.line_items %}
+    <a class="list-group-item list-group-item-action d-flex justify-content-between" href="{{ url_for("accounting.journal-entry.detail", journal_entry=line_item.journal_entry)|accounting_append_next }}">
+      <div>
+        <div class="text-muted small">
+          {{ line_item.journal_entry.date|accounting_format_date }}
+        </div>
+        {% if line_item.description is not none %}
+          <div>{{ line_item.description }}</div>
+        {% endif %}
+      </div>
+
+      <div>
+        {% if line_item.debit %}
+          <span class="badge rounded-pill bg-success">+{{ line_item.debit|accounting_format_amount }}</span>
+        {% endif %}
+        {% if line_item.credit %}
+          <span class="badge rounded-pill bg-warning">-{{ line_item.credit|accounting_format_amount }}</span>
+        {% endif %}
+        {% if line_item.balance < 0 %}
+          <span class="badge rounded-pill bg-danger">{{ line_item.balance|accounting_format_amount }}</span>
+        {% else %}
+          <span class="badge rounded-pill bg-primary">{{ line_item.balance|accounting_format_amount }}</span>
+        {% endif %}
+      </div>
+    </a>
+  {% endfor %}
+  </div>
+{% else %}
+  <p>{{ A_("There is no data.") }}</p>
+{% endif %}
+
+{% endblock %}

src/accounting/translations/zh_Hant/LC_MESSAGES/accounting.po

@@ -1,15 +1,15 @@
 # Chinese (Traditional) translations for the Mia! Accounting project.
 # Copyright (C) 2023 imacat
 # This file is distributed under the same license as the Mia! Accounting
-# Flask project.
+# project.
 # imacat <imacat@mail.imacat.idv.tw>, 2023.
 #
 msgid ""
 msgstr ""
-"Project-Id-Version: Mia! Accounting 0.0.0\n"
+"Project-Id-Version: mia-accounting 1.4.0\n"
 "Report-Msgid-Bugs-To: imacat@mail.imacat.idv.tw\n"
-"POT-Creation-Date: 2023-03-23 00:45+0800\n"
+"POT-Creation-Date: 2023-04-18 09:32+0800\n"
-"PO-Revision-Date: 2023-03-23 00:46+0800\n"
+"PO-Revision-Date: 2023-04-18 09:32+0800\n"
 "Last-Translator: imacat <imacat@mail.imacat.idv.tw>\n"
 "Language: zh_Hant\n"
 "Language-Team: zh_Hant <imacat@mail.imacat.idv.tw>\n"
@@ -20,10 +20,10 @@ msgstr ""
 "Generated-By: Babel 2.12.1\n"
 
 #: src/accounting/forms.py:33
-#: src/accounting/static/js/journal-entry-form.js:980
+#: src/accounting/static/js/journal-entry-form.js:1080
-#: src/accounting/static/js/journal-entry-line-item-editor.js:430
+#: src/accounting/static/js/journal-entry-line-item-editor.js:411
-#: src/accounting/static/js/option-form.js:530
+#: src/accounting/static/js/option-form.js:537
-#: src/accounting/static/js/option-form.js:796
+#: src/accounting/static/js/option-form.js:803
 msgid "Please select the account."
 msgstr "請選擇科目。"
 
@@ -35,22 +35,22 @@ msgstr "沒有這個貨幣。"
 msgid "The account does not exist."
 msgstr "沒有這個科目。"
 
-#: src/accounting/models.py:563
+#: src/accounting/models.py:581
 #, python-format
 msgid "Cash Disbursement Journal Entry#%(id)s"
 msgstr "現金支出傳票#%(id)s"
 
-#: src/accounting/models.py:566
+#: src/accounting/models.py:584
 #, python-format
 msgid "Cash Receipt Journal Entry#%(id)s"
 msgstr "現金收入傳票#%(id)s"
 
-#: src/accounting/models.py:567
+#: src/accounting/models.py:585
 #, python-format
 msgid "Transfer Journal Entry#%(id)s"
 msgstr "轉帳傳票#%(id)s"
 
-#: src/accounting/models.py:700
+#: src/accounting/models.py:714
 #, python-format
 msgid "%(date)s %(description)s %(amount)s"
 msgstr "%(date)s %(description)s %(amount)s"
@@ -92,7 +92,7 @@ msgid "A nominal account does not need offset."
 msgstr "虛科目不需抵銷。"
 
 #: src/accounting/account/forms.py:75
-#: src/accounting/static/js/account-form.js:181
+#: src/accounting/static/js/account-form.js:189
 msgid "Please select the base account."
 msgstr "請選擇基本科目。"
 
@@ -160,8 +160,8 @@ msgstr "不能用這個代碼。"
 #: src/accounting/currency/forms.py:62 src/accounting/option/forms.py:124
 #: src/accounting/option/forms.py:148
 #: src/accounting/static/js/currency-form.js:153
-#: src/accounting/static/js/option-form.js:525
+#: src/accounting/static/js/option-form.js:532
-#: src/accounting/static/js/option-form.js:780
+#: src/accounting/static/js/option-form.js:787
 msgid "Please fill in the name."
 msgstr "請填上名稱。"
 
@@ -205,36 +205,36 @@ msgstr "傳票不可刪除。"
 msgid "The journal entry is deleted successfully."
 msgstr "傳票刪掉了"
 
-#: src/accounting/journal_entry/forms/currency.py:40
+#: src/accounting/journal_entry/forms/currency.py:39
 msgid "Please select the currency."
 msgstr "請選擇貨幣。"
 
-#: src/accounting/journal_entry/forms/currency.py:63
+#: src/accounting/journal_entry/forms/currency.py:62
 msgid "The currency must be the same as the original line item."
 msgstr "貨幣需和原始分錄相同。"
 
-#: src/accounting/journal_entry/forms/currency.py:90
+#: src/accounting/journal_entry/forms/currency.py:89
 msgid "The currency must not be changed when there is offset."
 msgstr "抵銷過不可變更貨幣。"
 
-#: src/accounting/journal_entry/forms/currency.py:99
+#: src/accounting/journal_entry/forms/currency.py:98
-#: src/accounting/static/js/journal-entry-form.js:729
+#: src/accounting/static/js/journal-entry-form.js:773
 msgid "Please add some line items."
 msgstr "請加上分錄。"
 
-#: src/accounting/journal_entry/forms/currency.py:112
+#: src/accounting/journal_entry/forms/currency.py:111
-#: src/accounting/static/js/journal-entry-form.js:516
+#: src/accounting/static/js/journal-entry-form.js:522
 msgid "The totals of the debit and credit amounts do not match."
 msgstr "借方貸方合計不符。 "
 
 #: src/accounting/journal_entry/forms/journal_entry.py:48
-#: src/accounting/static/js/journal-entry-form.js:270
+#: src/accounting/static/js/journal-entry-form.js:264
-#: src/accounting/static/js/period-chooser.js:273
+#: src/accounting/static/js/period-chooser.js:265
 msgid "Please fill in the date."
 msgstr "請填上日期。"
 
 #: src/accounting/journal_entry/forms/journal_entry.py:64
-#: src/accounting/static/js/journal-entry-form.js:275
+#: src/accounting/static/js/journal-entry-form.js:269
 msgid "The date cannot be earlier than the original line items."
 msgstr "日期不可早於原始分錄。"
 
@@ -243,7 +243,7 @@ msgid "The date cannot be later than the offset items."
 msgstr "日期不可晚於抵銷日期。"
 
 #: src/accounting/journal_entry/forms/journal_entry.py:88
-#: src/accounting/static/js/journal-entry-form.js:305
+#: src/accounting/static/js/journal-entry-form.js:299
 msgid "Please add some currencies."
 msgstr "請加上貨幣。"
 
@@ -271,42 +271,42 @@ msgstr "原始分錄不可以是抵銷分錄。"
 msgid "The account must be the same as the original line item."
 msgstr "科目需和原始分錄相同。"
 
-#: src/accounting/journal_entry/forms/line_item.py:137
+#: src/accounting/journal_entry/forms/line_item.py:135
 msgid "The account must not be changed when there is offset."
 msgstr "抵銷過不可變更科目。"
 
-#: src/accounting/journal_entry/forms/line_item.py:153
+#: src/accounting/journal_entry/forms/line_item.py:151
 msgid "A payable line item cannot start from debit."
 msgstr "不可由借方新建應付款。"
 
-#: src/accounting/journal_entry/forms/line_item.py:169
+#: src/accounting/journal_entry/forms/line_item.py:167
 msgid "A receivable line item cannot start from credit."
 msgstr "不可由貸方新建應收款。"
 
-#: src/accounting/journal_entry/forms/line_item.py:180
+#: src/accounting/journal_entry/forms/line_item.py:178
-#: src/accounting/static/js/journal-entry-line-item-editor.js:455
+#: src/accounting/static/js/journal-entry-line-item-editor.js:436
 msgid "Please fill in a positive amount."
 msgstr "金額請填正數。"
 
-#: src/accounting/journal_entry/forms/line_item.py:222
+#: src/accounting/journal_entry/forms/line_item.py:220
-#: src/accounting/static/js/journal-entry-line-item-editor.js:461
+#: src/accounting/static/js/journal-entry-line-item-editor.js:442
 #, python-format
 msgid ""
 "The amount must not exceed the net balance %(balance)s of the original "
 "line item."
 msgstr "金額不可超過原始分錄凈額 %(balance)s 。"
 
-#: src/accounting/journal_entry/forms/line_item.py:243
+#: src/accounting/journal_entry/forms/line_item.py:241
-#: src/accounting/static/js/journal-entry-line-item-editor.js:469
+#: src/accounting/static/js/journal-entry-line-item-editor.js:450
 #, python-format
 msgid "The amount must not be less than the offset total %(total)s."
 msgstr "金額不可低於抵銷總額 %(total)s 。"
 
-#: src/accounting/journal_entry/forms/line_item.py:416
+#: src/accounting/journal_entry/forms/line_item.py:426
 msgid "This account is not for debit line items."
 msgstr "科目不是借方科目。"
 
-#: src/accounting/journal_entry/forms/line_item.py:468
+#: src/accounting/journal_entry/forms/line_item.py:478
 msgid "This account is not for credit line items."
 msgstr "科目不是貸方科目。"
 
@@ -327,8 +327,8 @@ msgid "This account is not for expense."
 msgstr "科目不是支出科目。"
 
 #: src/accounting/option/forms.py:137 src/accounting/option/forms.py:161
-#: src/accounting/static/js/option-form.js:535
+#: src/accounting/static/js/option-form.js:542
-#: src/accounting/static/js/option-form.js:813
+#: src/accounting/static/js/option-form.js:820
 msgid "Please fill in the description template."
 msgstr "請填上摘要範本。"
 
@@ -354,6 +354,15 @@ msgstr "設定未異動。"
 msgid "The settings are saved successfully."
 msgstr "設定存好了。"
 
+#: src/accounting/report/views.py:401
+msgid "No more offset to match automatically."
+msgstr "無法自動配對抵銷。"
+
+#: src/accounting/report/views.py:408
+#, python-format
+msgid "Matched %(matches)s offsets."
+msgstr "抵銷了 %(matches)s 筆。"
+
 #: src/accounting/report/period/description.py:33
 msgid "for all time"
 msgstr "全部"
@@ -408,31 +417,31 @@ msgstr "去年"
 msgid "All"
 msgstr "全部"
 
-#: src/accounting/report/reports/balance_sheet.py:422
+#: src/accounting/report/reports/balance_sheet.py:423
-#: src/accounting/report/reports/balance_sheet.py:426
+#: src/accounting/report/reports/balance_sheet.py:427
-#: src/accounting/report/reports/balance_sheet.py:438
+#: src/accounting/report/reports/balance_sheet.py:439
-#: src/accounting/report/reports/balance_sheet.py:440
+#: src/accounting/report/reports/balance_sheet.py:441
 #: src/accounting/report/reports/income_expenses.py:189
 #: src/accounting/report/reports/income_expenses.py:423
-#: src/accounting/report/reports/income_statement.py:299
+#: src/accounting/report/reports/income_statement.py:300
 #: src/accounting/report/reports/ledger.py:171
 #: src/accounting/report/reports/ledger.py:380
-#: src/accounting/report/reports/trial_balance.py:228
+#: src/accounting/report/reports/trial_balance.py:229
 #: src/accounting/templates/accounting/journal-entry/disbursement/detail.html:43
-#: src/accounting/templates/accounting/journal-entry/include/form-debit-credit.html:37
+#: src/accounting/templates/accounting/journal-entry/include/form-debit-credit.html:38
 #: src/accounting/templates/accounting/journal-entry/receipt/detail.html:43
 #: src/accounting/templates/accounting/journal-entry/transfer/detail.html:39
 #: src/accounting/templates/accounting/journal-entry/transfer/detail.html:55
-#: src/accounting/templates/accounting/report/balance-sheet.html:59
+#: src/accounting/templates/accounting/report/balance-sheet.html:65
-#: src/accounting/templates/accounting/report/balance-sheet.html:71
+#: src/accounting/templates/accounting/report/balance-sheet.html:77
-#: src/accounting/templates/accounting/report/balance-sheet.html:81
 #: src/accounting/templates/accounting/report/balance-sheet.html:87
-#: src/accounting/templates/accounting/report/balance-sheet.html:96
+#: src/accounting/templates/accounting/report/balance-sheet.html:93
-#: src/accounting/templates/accounting/report/balance-sheet.html:103
+#: src/accounting/templates/accounting/report/balance-sheet.html:102
+#: src/accounting/templates/accounting/report/balance-sheet.html:109
 #: src/accounting/templates/accounting/report/income-expenses.html:81
-#: src/accounting/templates/accounting/report/income-statement.html:83
+#: src/accounting/templates/accounting/report/income-statement.html:89
 #: src/accounting/templates/accounting/report/ledger.html:82
-#: src/accounting/templates/accounting/report/trial-balance.html:74
+#: src/accounting/templates/accounting/report/trial-balance.html:80
 msgid "Total"
 msgstr "合計"
 
@@ -442,39 +451,49 @@ msgid "Brought forward"
 msgstr "前期轉入"
 
 #: src/accounting/report/reports/income_expenses.py:407
-#: src/accounting/report/reports/journal.py:155
+#: src/accounting/report/reports/journal.py:158
 #: src/accounting/report/reports/ledger.py:366
+#: src/accounting/report/reports/unapplied.py:148
+#: src/accounting/report/reports/unmatched.py:158
 #: src/accounting/templates/accounting/journal-entry/include/form.html:50
 #: src/accounting/templates/accounting/report/include/period-chooser.html:111
 #: src/accounting/templates/accounting/report/income-expenses.html:55
 #: src/accounting/templates/accounting/report/journal.html:53
 #: src/accounting/templates/accounting/report/ledger.html:55
 #: src/accounting/templates/accounting/report/search.html:50
+#: src/accounting/templates/accounting/report/unapplied.html:52
+#: src/accounting/templates/accounting/report/unmatched.html:93
 msgid "Date"
 msgstr "日期"
 
 #: src/accounting/report/reports/income_expenses.py:407
-#: src/accounting/report/reports/journal.py:156
+#: src/accounting/report/reports/journal.py:159
-#: src/accounting/report/reports/trial_balance.py:224
+#: src/accounting/report/reports/trial_balance.py:225
+#: src/accounting/report/reports/unapplied_accounts.py:122
+#: src/accounting/report/reports/unmatched_accounts.py:122
 #: src/accounting/templates/accounting/journal-entry/include/journal-entry-line-item-editor-modal.html:57
 #: src/accounting/templates/accounting/option/include/recurring-item-editor-modal.html:39
 #: src/accounting/templates/accounting/report/include/toolbar-buttons.html:90
 #: src/accounting/templates/accounting/report/income-expenses.html:56
 #: src/accounting/templates/accounting/report/journal.html:55
 #: src/accounting/templates/accounting/report/search.html:52
-#: src/accounting/templates/accounting/report/trial-balance.html:55
+#: src/accounting/templates/accounting/report/trial-balance.html:61
 msgid "Account"
 msgstr "科目"
 
 #: src/accounting/report/reports/income_expenses.py:408
-#: src/accounting/report/reports/journal.py:156
+#: src/accounting/report/reports/journal.py:159
 #: src/accounting/report/reports/ledger.py:366
+#: src/accounting/report/reports/unapplied.py:149
+#: src/accounting/report/reports/unmatched.py:159
 #: src/accounting/templates/accounting/journal-entry/include/description-editor-modal.html:28
 #: src/accounting/templates/accounting/journal-entry/include/journal-entry-line-item-editor-modal.html:49
 #: src/accounting/templates/accounting/report/income-expenses.html:57
 #: src/accounting/templates/accounting/report/journal.html:56
 #: src/accounting/templates/accounting/report/ledger.html:56
 #: src/accounting/templates/accounting/report/search.html:53
+#: src/accounting/templates/accounting/report/unapplied.html:53
+#: src/accounting/templates/accounting/report/unmatched.html:94
 msgid "Description"
 msgstr "摘要"
 
@@ -490,13 +509,15 @@ msgstr "支出"
 
 #: src/accounting/report/reports/income_expenses.py:409
 #: src/accounting/report/reports/ledger.py:368
+#: src/accounting/report/reports/unmatched.py:160
 #: src/accounting/templates/accounting/report/income-expenses.html:60
 #: src/accounting/templates/accounting/report/ledger.html:60
+#: src/accounting/templates/accounting/report/unmatched.html:97
 msgid "Balance"
 msgstr "餘額"
 
 #: src/accounting/report/reports/income_expenses.py:410
-#: src/accounting/report/reports/journal.py:158
+#: src/accounting/report/reports/journal.py:161
 #: src/accounting/report/reports/ledger.py:368
 #: src/accounting/templates/accounting/journal-entry/include/description-editor-modal.html:178
 #: src/accounting/templates/accounting/journal-entry/include/form.html:73
@@ -527,13 +548,17 @@ msgstr "稅後淨利"
 msgid "net income or loss for current period"
 msgstr "本期損益"
 
-#: src/accounting/report/reports/income_statement.py:300
+#: src/accounting/report/reports/income_statement.py:301
+#: src/accounting/report/reports/unapplied.py:149
 #: src/accounting/templates/accounting/journal-entry/include/journal-entry-line-item-editor-modal.html:65
-#: src/accounting/templates/accounting/report/income-statement.html:55
+#: src/accounting/templates/accounting/report/income-statement.html:61
+#: src/accounting/templates/accounting/report/unapplied.html:54
 msgid "Amount"
 msgstr "金額"
 
-#: src/accounting/report/reports/journal.py:155
+#: src/accounting/report/reports/journal.py:158
+#: src/accounting/report/reports/unapplied.py:148
+#: src/accounting/report/reports/unmatched.py:158
 #: src/accounting/templates/accounting/journal-entry/include/form-currency.html:33
 #: src/accounting/templates/accounting/report/include/toolbar-buttons.html:73
 #: src/accounting/templates/accounting/report/journal.html:54
@@ -541,31 +566,71 @@ msgstr "金額"
 msgid "Currency"
 msgstr "貨幣"
 
-#: src/accounting/report/reports/journal.py:157
+#: src/accounting/report/reports/journal.py:160
 #: src/accounting/report/reports/ledger.py:367
-#: src/accounting/report/reports/trial_balance.py:224
+#: src/accounting/report/reports/trial_balance.py:225
+#: src/accounting/report/reports/unmatched.py:159
 #: src/accounting/templates/accounting/journal-entry/transfer/detail.html:33
 #: src/accounting/templates/accounting/journal-entry/transfer/include/form-currency.html:30
 #: src/accounting/templates/accounting/report/journal.html:57
 #: src/accounting/templates/accounting/report/ledger.html:57
 #: src/accounting/templates/accounting/report/search.html:54
-#: src/accounting/templates/accounting/report/trial-balance.html:56
+#: src/accounting/templates/accounting/report/trial-balance.html:62
+#: src/accounting/templates/accounting/report/unmatched.html:95
 msgid "Debit"
 msgstr "借方"
 
-#: src/accounting/report/reports/journal.py:157
+#: src/accounting/report/reports/journal.py:160
 #: src/accounting/report/reports/ledger.py:367
-#: src/accounting/report/reports/trial_balance.py:225
+#: src/accounting/report/reports/trial_balance.py:226
+#: src/accounting/report/reports/unmatched.py:160
 #: src/accounting/templates/accounting/journal-entry/transfer/detail.html:49
 #: src/accounting/templates/accounting/journal-entry/transfer/include/form-currency.html:41
 #: src/accounting/templates/accounting/report/journal.html:58
 #: src/accounting/templates/accounting/report/ledger.html:58
 #: src/accounting/templates/accounting/report/search.html:55
-#: src/accounting/templates/accounting/report/trial-balance.html:57
+#: src/accounting/templates/accounting/report/trial-balance.html:63
+#: src/accounting/templates/accounting/report/unmatched.html:96
 msgid "Credit"
 msgstr "貸方"
 
-#: src/accounting/report/utils/report_chooser.py:81
+#: src/accounting/report/reports/unapplied.py:132
+#: src/accounting/report/reports/unapplied_accounts.py:107
+#: src/accounting/report/reports/unmatched.py:142
+#: src/accounting/report/reports/unmatched_accounts.py:107
+#: src/accounting/templates/accounting/include/nav.html:39
+msgid "Accounts"
+msgstr "科目"
+
+#: src/accounting/report/reports/unapplied.py:150
+#: src/accounting/templates/accounting/report/unapplied.html:55
+msgid "Net Balance"
+msgstr "淨額"
+
+#: src/accounting/report/reports/unapplied_accounts.py:122
+#: src/accounting/report/reports/unmatched_accounts.py:122
+#: src/accounting/templates/accounting/report/unapplied-accounts.html:59
+#: src/accounting/templates/accounting/report/unmatched-accounts.html:59
+msgid "Count"
+msgstr "數量"
+
+#: src/accounting/report/utils/offset_matcher.py:163
+msgid "There is no unmatched offset."
+msgstr "沒有遺漏的抵銷分錄"
+
+#: src/accounting/report/utils/offset_matcher.py:167
+#, python-format
+msgid "%(total)s unmatched offsets without original items."
+msgstr "%(total)s 筆遺漏的抵銷分錄無法自動抵銷。"
+
+#: src/accounting/report/utils/offset_matcher.py:172
+#, python-format
+msgid ""
+"%(matches)s unmatched offsets out of %(total)s can match with their "
+"original items."
+msgstr "%(total)s 筆遺漏的抵銷分錄中，可配對抵銷掉 %(matches)s 筆。"
+
+#: src/accounting/report/utils/report_chooser.py:86
 #: src/accounting/templates/accounting/account/include/form.html:98
 #: src/accounting/templates/accounting/account/list.html:40
 #: src/accounting/templates/accounting/base-account/list.html:34
@@ -581,134 +646,144 @@ msgstr "貸方"
 msgid "Search"
 msgstr "搜尋"
 
-#: src/accounting/report/utils/report_chooser.py:89
+#: src/accounting/report/utils/report_chooser.py:97
-msgid "Journal"
-msgstr "日記簿"
-
-#: src/accounting/report/utils/report_chooser.py:99
-msgid "Ledger"
-msgstr "分類帳"
-
-#: src/accounting/report/utils/report_chooser.py:114
 msgid "Income and Expenses Log"
 msgstr "收支帳"
 
-#: src/accounting/report/utils/report_chooser.py:127
+#: src/accounting/report/utils/report_chooser.py:110
+msgid "Ledger"
+msgstr "分類帳"
+
+#: src/accounting/report/utils/report_chooser.py:122
+msgid "Journal"
+msgstr "日記簿"
+
+#: src/accounting/report/utils/report_chooser.py:132
 msgid "Trial Balance"
 msgstr "試算表"
 
-#: src/accounting/report/utils/report_chooser.py:138
+#: src/accounting/report/utils/report_chooser.py:143
 msgid "Income Statement"
 msgstr "損益表"
 
-#: src/accounting/report/utils/report_chooser.py:149
+#: src/accounting/report/utils/report_chooser.py:154
 msgid "Balance Sheet"
 msgstr "資產負債表"
 
-#: src/accounting/static/js/account-form.js:198
+#: src/accounting/report/utils/report_chooser.py:167
+#: src/accounting/report/utils/report_chooser.py:171
+msgid "Unapplied Items"
+msgstr "未抵銷項目"
+
+#: src/accounting/report/utils/report_chooser.py:184
+#: src/accounting/report/utils/report_chooser.py:188
+msgid "Unmatched Offsets"
+msgstr "遺漏的抵銷項目"
+
+#: src/accounting/static/js/account-form.js:206
 msgid "Please fill in the title."
 msgstr "請填上標題。"
 
-#: src/accounting/static/js/description-editor.js:756
+#: src/accounting/static/js/description-editor.js:952
-#: src/accounting/static/js/description-editor.js:934
+#: src/accounting/static/js/description-editor.js:1130
 msgid "Please fill in the tag."
 msgstr "請填上標籤。"
 
-#: src/accounting/static/js/description-editor.js:766
+#: src/accounting/static/js/description-editor.js:962
-#: src/accounting/static/js/description-editor.js:954
+#: src/accounting/static/js/description-editor.js:1150
 msgid "Please fill in the origin."
 msgstr "請填上起點。"
 
-#: src/accounting/static/js/description-editor.js:776
+#: src/accounting/static/js/description-editor.js:972
-#: src/accounting/static/js/description-editor.js:964
+#: src/accounting/static/js/description-editor.js:1160
 msgid "Please fill in the destination."
 msgstr "請填上終點。"
 
-#: src/accounting/static/js/description-editor.js:944
+#: src/accounting/static/js/description-editor.js:1140
 msgid "Please fill in the route."
 msgstr "請填上路線名稱。"
 
-#: src/accounting/static/js/description-editor.js:998
+#: src/accounting/static/js/description-editor.js:1193
 msgid "January"
 msgstr "一月"
 
-#: src/accounting/static/js/description-editor.js:998
+#: src/accounting/static/js/description-editor.js:1193
 msgid "February"
 msgstr "二月"
 
-#: src/accounting/static/js/description-editor.js:998
+#: src/accounting/static/js/description-editor.js:1193
 msgid "March"
 msgstr "三月"
 
-#: src/accounting/static/js/description-editor.js:998
+#: src/accounting/static/js/description-editor.js:1193
 msgid "April"
 msgstr "四月"
 
-#: src/accounting/static/js/description-editor.js:999
+#: src/accounting/static/js/description-editor.js:1194
 msgid "May"
 msgstr "五月"
 
-#: src/accounting/static/js/description-editor.js:999
+#: src/accounting/static/js/description-editor.js:1194
 msgid "June"
 msgstr "六月"
 
-#: src/accounting/static/js/description-editor.js:999
+#: src/accounting/static/js/description-editor.js:1194
 msgid "July"
 msgstr "七月"
 
-#: src/accounting/static/js/description-editor.js:999
+#: src/accounting/static/js/description-editor.js:1194
 msgid "August"
 msgstr "八月"
 
-#: src/accounting/static/js/description-editor.js:1000
+#: src/accounting/static/js/description-editor.js:1195
 msgid "September"
 msgstr "九月"
 
-#: src/accounting/static/js/description-editor.js:1000
+#: src/accounting/static/js/description-editor.js:1195
 msgid "October"
 msgstr "十月"
 
-#: src/accounting/static/js/description-editor.js:1000
+#: src/accounting/static/js/description-editor.js:1195
 msgid "November"
 msgstr "十一月"
 
-#: src/accounting/static/js/description-editor.js:1000
+#: src/accounting/static/js/description-editor.js:1195
 msgid "December"
 msgstr "十二月"
 
-#: src/accounting/static/js/journal-entry-form.js:985
+#: src/accounting/static/js/journal-entry-form.js:1085
-#: src/accounting/static/js/journal-entry-line-item-editor.js:449
+#: src/accounting/static/js/journal-entry-line-item-editor.js:430
 msgid "Please fill in the amount."
 msgstr "請填上金額。"
 
-#: src/accounting/static/js/journal-entry-form.js:1012
+#: src/accounting/static/js/journal-entry-form.js:1107
-#: src/accounting/templates/accounting/journal-entry/include/detail-line-items.html:34
+#: src/accounting/templates/accounting/journal-entry/include/detail-line-items.html:37
-#: src/accounting/templates/accounting/journal-entry/include/form-line-item.html:38
+#: src/accounting/templates/accounting/journal-entry/include/form-line-item.html:41
 #, python-format
 msgid "Offset %(item)s"
 msgstr "抵銷 %(item)s"
 
-#: src/accounting/static/js/period-chooser.js:278
+#: src/accounting/static/js/period-chooser.js:270
 msgid "The date is too early."
 msgstr "日期太早。"
 
-#: src/accounting/static/js/period-chooser.js:377
+#: src/accounting/static/js/period-chooser.js:369
 msgid "Please fill in the start date."
 msgstr "請填上開始日期。"
 
-#: src/accounting/static/js/period-chooser.js:382
+#: src/accounting/static/js/period-chooser.js:374
 msgid "The start date is too early."
 msgstr "開始日期太早。"
 
-#: src/accounting/static/js/period-chooser.js:387
+#: src/accounting/static/js/period-chooser.js:379
 msgid "The start date cannot be beyond the end date."
 msgstr "開始日期不可晚於結束日期。"
 
-#: src/accounting/static/js/period-chooser.js:405
+#: src/accounting/static/js/period-chooser.js:397
 msgid "Please fill in the end date."
 msgstr "請填上結束日期。"
 
-#: src/accounting/static/js/period-chooser.js:410
+#: src/accounting/static/js/period-chooser.js:402
 msgid "The end date cannot be beyond the start date."
 msgstr "結束日期不可早於開始日期。"
 
@@ -766,6 +841,7 @@ msgstr "確認刪除科目"
 #: src/accounting/templates/accounting/option/include/recurring-item-editor-modal.html:28
 #: src/accounting/templates/accounting/report/include/period-chooser.html:27
 #: src/accounting/templates/accounting/report/include/search-modal.html:28
+#: src/accounting/templates/accounting/report/unmatched.html:58
 msgid "Close"
 msgstr "關閉"
 
@@ -777,12 +853,13 @@ msgstr "你確定要刪掉這個科目嗎？"
 #: src/accounting/templates/accounting/account/include/form.html:112
 #: src/accounting/templates/accounting/currency/detail.html:79
 #: src/accounting/templates/accounting/journal-entry/include/account-selector-modal.html:49
-#: src/accounting/templates/accounting/journal-entry/include/description-editor-modal.html:193
+#: src/accounting/templates/accounting/journal-entry/include/description-editor-modal.html:194
 #: src/accounting/templates/accounting/journal-entry/include/detail.html:84
 #: src/accounting/templates/accounting/journal-entry/include/journal-entry-line-item-editor-modal.html:70
 #: src/accounting/templates/accounting/option/include/recurring-account-selector-modal.html:48
 #: src/accounting/templates/accounting/option/include/recurring-item-editor-modal.html:65
 #: src/accounting/templates/accounting/report/include/search-modal.html:37
+#: src/accounting/templates/accounting/report/unmatched.html:74
 msgid "Cancel"
 msgstr "取消"
 
@@ -790,6 +867,7 @@ msgstr "取消"
 #: src/accounting/templates/accounting/currency/detail.html:80
 #: src/accounting/templates/accounting/journal-entry/include/detail.html:85
 #: src/accounting/templates/accounting/report/include/period-chooser.html:141
+#: src/accounting/templates/accounting/report/unmatched.html:75
 msgid "Confirm"
 msgstr "確定"
 
@@ -824,7 +902,7 @@ msgstr "科目管理"
 
 #: src/accounting/templates/accounting/account/list.html:32
 #: src/accounting/templates/accounting/currency/list.html:32
-#: src/accounting/templates/accounting/journal-entry/include/form-debit-credit.html:44
+#: src/accounting/templates/accounting/journal-entry/include/form-debit-credit.html:45
 #: src/accounting/templates/accounting/journal-entry/include/form.html:64
 #: src/accounting/templates/accounting/option/include/form-recurring-expense-income.html:37
 #: src/accounting/templates/accounting/report/include/toolbar-buttons.html:26
@@ -837,16 +915,22 @@ msgstr "新增"
 #: src/accounting/templates/accounting/base-account/list.html:51
 #: src/accounting/templates/accounting/currency/list.html:65
 #: src/accounting/templates/accounting/journal-entry/include/account-selector-modal.html:46
-#: src/accounting/templates/accounting/journal-entry/include/original-line-item-selector-modal.html:51
+#: src/accounting/templates/accounting/journal-entry/include/original-line-item-selector-modal.html:58
 #: src/accounting/templates/accounting/journal-entry/order.html:82
+#: src/accounting/templates/accounting/option/detail.html:67
+#: src/accounting/templates/accounting/option/detail.html:83
 #: src/accounting/templates/accounting/option/include/recurring-account-selector-modal.html:45
-#: src/accounting/templates/accounting/report/balance-sheet.html:110
+#: src/accounting/templates/accounting/report/balance-sheet.html:116
 #: src/accounting/templates/accounting/report/income-expenses.html:113
-#: src/accounting/templates/accounting/report/income-statement.html:96
+#: src/accounting/templates/accounting/report/income-statement.html:102
 #: src/accounting/templates/accounting/report/journal.html:103
 #: src/accounting/templates/accounting/report/ledger.html:116
 #: src/accounting/templates/accounting/report/search.html:100
-#: src/accounting/templates/accounting/report/trial-balance.html:82
+#: src/accounting/templates/accounting/report/trial-balance.html:88
+#: src/accounting/templates/accounting/report/unapplied-accounts.html:76
+#: src/accounting/templates/accounting/report/unapplied.html:90
+#: src/accounting/templates/accounting/report/unmatched-accounts.html:76
+#: src/accounting/templates/accounting/report/unmatched.html:147
 msgid "There is no data."
 msgstr "沒有資料。"
 
@@ -858,7 +942,7 @@ msgstr "%(base)s下的科目"
 #: src/accounting/templates/accounting/account/include/form.html:75
 #: src/accounting/templates/accounting/account/order.html:62
 #: src/accounting/templates/accounting/currency/include/form.html:57
-#: src/accounting/templates/accounting/journal-entry/include/description-editor-modal.html:194
+#: src/accounting/templates/accounting/journal-entry/include/description-editor-modal.html:195
 #: src/accounting/templates/accounting/journal-entry/include/form.html:80
 #: src/accounting/templates/accounting/journal-entry/include/journal-entry-line-item-editor-modal.html:71
 #: src/accounting/templates/accounting/journal-entry/order.html:61
@@ -936,10 +1020,6 @@ msgstr "記帳"
 msgid "Reports"
 msgstr "報表"
 
-#: src/accounting/templates/accounting/include/nav.html:39
-msgid "Accounts"
-msgstr "科目"
-
 #: src/accounting/templates/accounting/include/nav.html:45
 msgid "Base Accounts"
 msgstr "基本科目"
@@ -950,6 +1030,7 @@ msgstr "貨幣"
 
 #: src/accounting/templates/accounting/include/nav.html:58
 #: src/accounting/templates/accounting/option/detail.html:24
+#: src/accounting/templates/accounting/option/detail.html:41
 #: src/accounting/templates/accounting/option/form.html:29
 msgid "Settings"
 msgstr "設定"
@@ -1046,23 +1127,23 @@ msgstr "路線"
 msgid "The Number of Items"
 msgstr "數量"
 
-#: src/accounting/templates/accounting/journal-entry/include/detail-line-items.html:42
+#: src/accounting/templates/accounting/journal-entry/include/detail-line-items.html:45
-#: src/accounting/templates/accounting/journal-entry/include/form-line-item.html:43
+#: src/accounting/templates/accounting/journal-entry/include/form-line-item.html:46
 msgid "Offsets"
 msgstr "抵銷"
 
-#: src/accounting/templates/accounting/journal-entry/include/detail-line-items.html:55
+#: src/accounting/templates/accounting/journal-entry/include/detail-line-items.html:58
-#: src/accounting/templates/accounting/journal-entry/include/form-line-item.html:54
+#: src/accounting/templates/accounting/journal-entry/include/form-line-item.html:57
 msgid "Net balance"
 msgstr "淨額"
 
-#: src/accounting/templates/accounting/journal-entry/include/detail-line-items.html:60
+#: src/accounting/templates/accounting/journal-entry/include/detail-line-items.html:63
-#: src/accounting/templates/accounting/journal-entry/include/form-line-item.html:51
+#: src/accounting/templates/accounting/journal-entry/include/form-line-item.html:54
 msgid "Fully offset"
 msgstr "全部抵銷"
 
-#: src/accounting/templates/accounting/journal-entry/include/detail-line-items.html:65
+#: src/accounting/templates/accounting/journal-entry/include/detail-line-items.html:68
-#: src/accounting/templates/accounting/journal-entry/include/form-line-item.html:59
+#: src/accounting/templates/accounting/journal-entry/include/form-line-item.html:62
 msgid "Unmatched"
 msgstr "未抵銷"
 
@@ -1112,7 +1193,7 @@ msgstr "新增現金收入傳票"
 msgid "Add a New Transfer Journal Entry"
 msgstr "新增轉帳傳票"
 
-#: src/accounting/templates/accounting/option/detail.html:43
+#: src/accounting/templates/accounting/option/detail.html:44
 #: src/accounting/templates/accounting/option/form.html:51
 msgid "Default Currency"
 msgstr "預設貨幣"
@@ -1122,13 +1203,13 @@ msgstr "預設貨幣"
 msgid "Default Account for the Income and Expenses Log"
 msgstr "收支帳預設科目"
 
-#: src/accounting/templates/accounting/option/detail.html:52
+#: src/accounting/templates/accounting/option/detail.html:54
 #: src/accounting/templates/accounting/option/form.html:66
 #: src/accounting/templates/accounting/option/form.html:92
 msgid "Recurring Expense"
 msgstr "常用支出"
 
-#: src/accounting/templates/accounting/option/detail.html:58
+#: src/accounting/templates/accounting/option/detail.html:70
 #: src/accounting/templates/accounting/option/form.html:72
 #: src/accounting/templates/accounting/option/form.html:96
 msgid "Recurring Income"
@@ -1175,18 +1256,35 @@ msgid "Water bill for {last_bimonthly_name}"
 msgstr "水費{last_bimonthly_number}月"
 
 #: src/accounting/templates/accounting/report/balance-sheet.html:29
-#: src/accounting/templates/accounting/report/balance-sheet.html:49
+#: src/accounting/templates/accounting/report/balance-sheet.html:51
+#, python-format
+msgid "Balance Sheet %(period)s"
+msgstr "%(period)s資產負債表"
+
+#: src/accounting/templates/accounting/report/balance-sheet.html:29
+#: src/accounting/templates/accounting/report/balance-sheet.html:53
 #, python-format
 msgid "Balance Sheet of %(currency)s %(period)s"
 msgstr "%(period)s%(currency)s資產負債表"
 
+#: src/accounting/templates/accounting/report/income-expenses.html:29
+#, python-format
+msgid "Income and Expenses Log of %(account)s %(period)s"
+msgstr "%(period)s%(account)s收支帳"
+
 #: src/accounting/templates/accounting/report/income-expenses.html:29
 #, python-format
 msgid "Income and Expenses Log of %(account)s in %(currency)s %(period)s"
 msgstr "%(period)s%(currency)s%(account)s收支帳"
 
 #: src/accounting/templates/accounting/report/income-statement.html:29
-#: src/accounting/templates/accounting/report/income-statement.html:49
+#: src/accounting/templates/accounting/report/income-statement.html:51
+#, python-format
+msgid "Income Statement %(period)s"
+msgstr "%(period)s損益表"
+
+#: src/accounting/templates/accounting/report/income-statement.html:29
+#: src/accounting/templates/accounting/report/income-statement.html:53
 #, python-format
 msgid "Income Statement of %(currency)s %(period)s"
 msgstr "%(period)s%(currency)s損益表"
@@ -1196,17 +1294,90 @@ msgstr "%(period)s%(currency)s損益表"
 msgid "Journal %(period)s"
 msgstr "%(period)s日記簿"
 
+#: src/accounting/templates/accounting/report/ledger.html:29
+#, python-format
+msgid "Ledger of %(account)s %(period)s"
+msgstr "%(period)s%(account)s分類帳"
+
 #: src/accounting/templates/accounting/report/ledger.html:29
 #, python-format
 msgid "Ledger of %(account)s in %(currency)s %(period)s"
 msgstr "%(period)s%(currency)s%(account)s分類帳"
 
 #: src/accounting/templates/accounting/report/trial-balance.html:29
-#: src/accounting/templates/accounting/report/trial-balance.html:49
+#: src/accounting/templates/accounting/report/trial-balance.html:51
+#, python-format
+msgid "Trial Balance %(period)s"
+msgstr "%(period)s試算表"
+
+#: src/accounting/templates/accounting/report/trial-balance.html:29
+#: src/accounting/templates/accounting/report/trial-balance.html:53
 #, python-format
 msgid "Trial Balance of %(currency)s %(period)s"
 msgstr "%(period)s%(currency)s試算表"
 
+#: src/accounting/templates/accounting/report/unapplied-accounts.html:29
+#: src/accounting/templates/accounting/report/unapplied-accounts.html:49
+msgid "Accounts with Unapplied Items"
+msgstr "含未抵銷項目的科目"
+
+#: src/accounting/templates/accounting/report/unapplied-accounts.html:29
+#: src/accounting/templates/accounting/report/unapplied-accounts.html:51
+#, python-format
+msgid "Accounts with Unapplied Items in %(currency)s"
+msgstr "%(currency)s含未抵銷項目的科目"
+
+#: src/accounting/templates/accounting/report/unapplied.html:29
+#, python-format
+msgid "Unapplied Items of %(account)s"
+msgstr "%(account)s未抵銷項目"
+
+#: src/accounting/templates/accounting/report/unapplied.html:29
+#, python-format
+msgid "Unapplied Items of %(account)s in %(currency)s"
+msgstr "%(currency)s%(account)s未抵銷項目"
+
+#: src/accounting/templates/accounting/report/unmatched-accounts.html:29
+#: src/accounting/templates/accounting/report/unmatched-accounts.html:49
+msgid "Accounts with Unmatched Offsets"
+msgstr "含遺漏抵銷項目的科目"
+
+#: src/accounting/templates/accounting/report/unmatched-accounts.html:29
+#: src/accounting/templates/accounting/report/unmatched-accounts.html:51
+#, python-format
+msgid "Accounts with Unmatched Offsets in %(currency)s"
+msgstr "%(currency)s含遺漏抵銷項目的科目"
+
+#: src/accounting/templates/accounting/report/unmatched.html:29
+#, python-format
+msgid "Unmatched Offsets of %(account)s"
+msgstr "%(account)s遺漏的抵銷項目"
+
+#: src/accounting/templates/accounting/report/unmatched.html:29
+#, python-format
+msgid "Unmatched Offsets of %(account)s in %(currency)s"
+msgstr "%(currency)s%(account)s遺漏的抵銷項目"
+
+#: src/accounting/templates/accounting/report/unmatched.html:47
+msgid "Match"
+msgstr "抵銷"
+
+#: src/accounting/templates/accounting/report/unmatched.html:57
+msgid "Confirm Match Offsets"
+msgstr "確認抵銷"
+
+#: src/accounting/templates/accounting/report/unmatched.html:61
+msgid ""
+"Do you really want to match the following original line items with their "
+"offsets?  This cannot be undone.  Please backup your database first, and "
+"review before you confirm."
+msgstr "你確定要抵銷下列原始分錄與抵銷分錄嗎？結果無法復原。請先備份資料庫，並仔細核對抵銷分錄是否正確。"
+
+#: src/accounting/templates/accounting/report/unmatched.html:107
+#, python-format
+msgid "Can match %(item)s"
+msgstr "可抵銷 %(item)s"
+
 #: src/accounting/templates/accounting/report/include/period-chooser.html:26
 msgid "Period Chooser"
 msgstr "選擇日期範圍"

src/accounting/utils/cast.py

@@ -20,22 +20,10 @@ warnings from the IDE.
 This module should not import any other module from the application.
 
 """
-import typing as t
+from typing import Any
-
-import sqlalchemy as sa
 
 
-def be(expression: t.Any) -> sa.BinaryExpression:
+def s(message: Any) -> str:
-    """Casts the SQLAlchemy binary expression to the binary expression type.
-
-    :param expression: The binary expression.
-    :return: The binary expression itself.
-    """
-    assert isinstance(expression, sa.BinaryExpression)
-    return expression
-
-
-def s(message: t.Any) -> str:
     """Casts the LazyString message to the string type.
 
     :param message: The message.

src/accounting/utils/current_account.py

@@ -17,12 +17,13 @@
 """The current assets and liabilities account.
 
 """
-import typing as t
+from typing import Self
+
+import sqlalchemy as sa
 
 from accounting import db
 from accounting.locale import gettext
 from accounting.models import Account
-import sqlalchemy as sa
 
 
 class CurrentAccount:
@@ -54,7 +55,7 @@ class CurrentAccount:
         return self.str
 
     @classmethod
-    def current_assets_and_liabilities(cls) -> t.Self:
+    def current_assets_and_liabilities(cls) -> Self:
         """Returns the pseudo account for all current assets and liabilities.
 
         :return: The pseudo account for all current assets and liabilities.
@@ -67,7 +68,7 @@ class CurrentAccount:
         return account
 
     @classmethod
-    def accounts(cls) -> list[t.Self]:
+    def accounts(cls) -> list[Self]:
         """Returns the current assets and liabilities accounts.
 
         :return: The current assets and liabilities accounts.

src/accounting/utils/flash_errors.py

@@ -19,7 +19,7 @@
 This module should not import any other module from the application.
 
 """
-import typing as t
+from typing import Any
 
 from flask import flash
 from flask_wtf import FlaskForm
@@ -34,7 +34,7 @@ def flash_form_errors(form: FlaskForm) -> None:
     __flash_errors(form.errors)
 
 
-def __flash_errors(error: t.Any) -> None:
+def __flash_errors(error: Any) -> None:
     """Flash all errors recursively.
 
     :param error: The errors.

src/accounting/utils/offset_alias.py

@@ -17,7 +17,7 @@
 """The SQLAlchemy alias for the offset items.
 
 """
-import typing as t
+from typing import Any
 
 import sqlalchemy as sa
 
@@ -30,10 +30,10 @@ def offset_alias() -> sa.Alias:
     :return: The SQLAlchemy alias for the offset items.
     """
 
-    def as_from(model_cls: t.Any) -> sa.FromClause:
+    def as_from(model_cls: Any) -> sa.FromClause:
         return model_cls
 
-    def as_alias(alias: t.Any) -> sa.Alias:
+    def as_alias(alias: Any) -> sa.Alias:
         return alias
 
     return as_alias(sa.alias(as_from(JournalEntryLineItem), name="offset"))

src/accounting/utils/options.py

@@ -99,12 +99,12 @@ class Options:
         self.__set_option("default_currency_code", value)
 
     @property
-    def default_currency_text(self) -> str:
+    def default_currency(self) -> Currency:
-        """Returns the text of the default currency code.
+        """Returns the default currency.
 
-        :return: The text of the default currency code.
+        :return: The default currency.
         """
-        return str(db.session.get(Currency, self.default_currency_code))
+        return db.session.get(Currency, self.default_currency_code)
 
     @property
     def default_ie_account_code(self) -> str:
@@ -123,22 +123,11 @@ class Options:
         """
         self.__set_option("default_ie_account", value)
 
-    @property
-    def default_ie_account_code_text(self) -> str:
-        """Returns the text of the default currency code.
-
-        :return: The text of the default currency code.
-        """
-        code: str = self.default_ie_account_code
-        if code == CurrentAccount.CURRENT_AL_CODE:
-            return str(CurrentAccount.current_assets_and_liabilities())
-        return str(CurrentAccount(Account.find_by_code(code)))
-
     @property
     def default_ie_account(self) -> CurrentAccount:
-        """Returns the default account code for the income and expenses log.
+        """Returns the default account for the income and expenses log.
 
-        :return: The default account code for the income and expenses log.
+        :return: The default account for the income and expenses log.
         """
         if self.default_ie_account_code \
                 == CurrentAccount.CURRENT_AL_CODE:

src/accounting/utils/pagination.py

@@ -19,7 +19,7 @@
 This module should not import any other module from the application.
 
 """
-import typing as t
+from typing import TypeVar, Generic
 from urllib.parse import urlparse, parse_qsl, urlencode, urlunparse, \
     ParseResult
 
@@ -62,10 +62,10 @@ class Redirection(RequestRedirect):
 DEFAULT_PAGE_SIZE: int = 10
 """The default page size."""
 
-T = t.TypeVar("T")
+T = TypeVar("T")
 
 
-class Pagination(t.Generic[T]):
+class Pagination(Generic[T]):
     """The pagination utility."""
 
     def __init__(self, items: list[T], is_reversed: bool = False):
@@ -91,7 +91,7 @@ class Pagination(t.Generic[T]):
         """The options to the number of items in a page."""
 
 
-class AbstractPagination(t.Generic[T]):
+class AbstractPagination(Generic[T]):
     """An abstract pagination."""
 
     def __init__(self):