Fix Escape key navigation and dynamic parent targeting in stacked modals

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>

.gitignore

@@ -1,4 +1,4 @@
-# The Mia! Accounting Flask Project.
+# The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/1/27
 
 #  Copyright (c) 2022 imacat.
@@ -25,6 +25,8 @@ venv
 
 .DS_Store
 .idea
+.claude
+.codex
 
 instance
 flask_session

.readthedocs.yaml

@@ -0,0 +1,41 @@
+# 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: .
+   - requirements: docs/requirements.txt

MANIFEST.in

@@ -1,4 +1,4 @@
-# The Mia! Flask Project.
+# The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2022/8/21
 
 #  Copyright (c) 2022-2023 imacat.
@@ -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/*
-include src/accounting/translations/*/LC_MESSAGES/*
-include docs/*
-include docs/source/*
-include docs/source/_static/*
-include docs/source/_templates/*
-include tests/*
+recursive-include src/accounting/templates *
+recursive-include src/accounting/translations *
+recursive-include src/accounting/data *
+recursive-include docs *
+recursive-exclude docs/build *
+recursive-include tests *
 exclude tests/test_temp.py
-include tests/test_site/*
-include tests/test_site/static/*
-include tests/test_site/templates/*
-include tests/test_site/translations/*
-include tests/test_site/translations/*/LC_MESSAGES/*
+recursive-exclude tests *.pyc
+recursive-exclude tests/instance *

README.rst

@@ -1,30 +1,65 @@
-=====================
-Mia! Accounting Flask
-=====================
+===============
+Mia! Accounting
+===============
 
 
 Description
 ===========
 
-This is the Mia! Accounting Flask project.  It is an accounting
-module for the Flask_ applications.
+*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.
 
 
-Install
-=======
+Live Demonstration and Test Site
+================================
 
-Install the latest source from the
-`Mia! Accounting Flask repository`_.
+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 git+https://gitea.imacat.idv.tw/imacat/mia-accounting-flask.git
+    pip install mia-accounting
+
+You may also download from the `PyPI project page`_ or the
+`release page`_ on the `Git repository`_.
+
+
+Documentation
+=============
+
+Refer to the `documentation on Read the Docs`_.
+
+
+Change Log
+==========
+
+Refer to the `change log`_.
 
 
 Copyright
 =========
 
- Copyright (c) 2023 imacat.
+ Copyright (c) 2023-2024 imacat.
 
  Licensed under the Apache License, Version 2.0 (the "License");
  you may not use this file except in compliance with the License.
@@ -46,5 +81,14 @@ Authors
 | imacat@mail.imacat.idv.tw
 | 2023/1/27
 
+
 .. _Flask: https://flask.palletsprojects.com
-.. _Mia! Accounting Flask repository: https://gitea.imacat.idv.tw/imacat/mia-accounting-flask
+.. _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
+.. _documentation on Read the Docs: https://mia-accounting.readthedocs.io
+.. _change log: https://mia-accounting.readthedocs.io/en/latest/changelog.html

docs/requirements.txt

@@ -0,0 +1 @@
+sphinx_rtd_theme

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.option.rst

@@ -0,0 +1,29 @@
+accounting.option package
+=========================
+
+Submodules
+----------
+
+accounting.option.forms module
+------------------------------
+
+.. automodule:: accounting.option.forms
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+accounting.option.views module
+------------------------------
+
+.. automodule:: accounting.option.views
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+Module contents
+---------------
+
+.. automodule:: accounting.option
+   :members:
+   :undoc-members:
+   :show-inheritance:

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

@@ -28,10 +28,10 @@ accounting.report.utils.csv\_export module
    :undoc-members:
    :show-inheritance:
 
-accounting.report.utils.ie\_account module
-------------------------------------------
+accounting.report.utils.offset\_matcher module
+----------------------------------------------
 
-.. automodule:: accounting.report.utils.ie_account
+.. automodule:: accounting.report.utils.offset_matcher
    :members:
    :undoc-members:
    :show-inheritance:
@@ -60,6 +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

@@ -11,12 +11,29 @@ Subpackages
    accounting.base_account
    accounting.currency
    accounting.journal_entry
+   accounting.option
    accounting.report
    accounting.utils
 
 Submodules
 ----------
 
+accounting.commands module
+--------------------------
+
+.. automodule:: accounting.commands
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+accounting.forms module
+-----------------------
+
+.. automodule:: accounting.forms
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
 accounting.locale module
 ------------------------
 

docs/source/accounting.utils.rst

@@ -12,6 +12,14 @@ accounting.utils.cast module
    :undoc-members:
    :show-inheritance:
 
+accounting.utils.current\_account module
+----------------------------------------
+
+.. automodule:: accounting.utils.current_account
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
 accounting.utils.flash\_errors module
 -------------------------------------
 
@@ -36,6 +44,22 @@ 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
+-------------------------------
+
+.. automodule:: accounting.utils.options
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
 accounting.utils.pagination module
 ----------------------------------
 
@@ -76,6 +100,14 @@ accounting.utils.strip\_text module
    :undoc-members:
    :show-inheritance:
 
+accounting.utils.title\_case module
+-----------------------------------
+
+.. automodule:: accounting.utils.title_case
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
 accounting.utils.user module
 ----------------------------
 

docs/source/changelog.rst

@@ -0,0 +1,463 @@
+Change Log
+==========
+
+
+Version 1.6.1
+--------------
+
+Released 2024/12/3
+
+Fix test cases for compatibility with httpx 0.28.0.
+
+
+Version 1.6.0
+--------------
+
+Released 2024/6/4
+
+* Updated Python version to 3.12.
+* Revised the calculation of "today" to use the client's timezone instead of
+  the server's timezone.
+* Updated the Bootstrap, FontAwesome, and Tempus-Dominus versions in the test
+  site.
+
+
+Version 1.5.11
+--------------
+
+Released 2023/12/26
+
+Bug fix.
+
+* Refined to enable the selection of the 3351-001 Accumulated Profit or Loss
+  account.
+
+
+Version 1.5.10
+--------------
+
+Released 2023/11/28
+
+Bug fix.
+
+* Fixed the form validator to enable the selection of Accumulated Profit or
+  Loss accounts other than 3351-001.
+
+
+Version 1.5.9
+-------------
+
+Released 2023/11/28
+
+Bug fix.
+
+* Refined to enable the selection of Accumulated Profit or Loss accounts other
+  than 3351-001, facilitating the consolidation of existing balances.
+
+
+Version 1.5.8
+-------------
+
+Released 2023/10/24
+
+Bug fix.
+
+* Fixed an icon in the detail of the cash receipt journal entry.
+
+Released at Jaipur, India on vacation.
+
+
+Version 1.5.7
+-------------
+
+Released 2023/7/29
+
+Revised account title capitalization to capitalize account titles
+upon initialization of base accounts, rather than when displaying
+the accounts.  This prevents the system from incorrectly
+capitalizing titles of user-added accounts.
+
+For existing installation, run the ``accounting-titleize`` console
+command to capitalize the existing account titles that were already
+initialized.
+
+Other fixes:
+
+* Added missing documentation to the global variables, class
+  properties, and object properties.
+* Various minor fixes.
+
+
+Version 1.5.6
+-------------
+
+Released 2023/5/23
+
+Bug fixes.
+
+* Fixed the return URI of the creation forms to decode the next URI.
+* Fixed the unmatched offset list to use the encoded next URI.
+
+
+Version 1.5.5
+-------------
+
+Released 2023/5/23
+
+Security fixes.
+
+* Revised the next URI utilities to encode and decode the next URI
+  preventing tampering with the next URI.
+* Added the integrity value of the CDN stylesheet links.
+* Various fixes.
+
+
+Version 1.5.4
+-------------
+
+Released 2023/5/18
+
+Security fixes.
+
+* Added safeguard to the next URI utilities, to prevent Cross-Site
+  Scripting (XSS) attacks.
+* Applied the safe next URI utilities to the test site.
+* Added the ``SameSite`` and ``Secure`` flags to the session cookie
+  of the test site.
+
+
+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

@@ -6,14 +6,15 @@ 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
 
-project = 'Mia! Accounting Flask'
+project = 'Mia! Accounting'
 copyright = '2023, imacat'
 author = 'imacat'
-release = '0.8.0'
+release = accounting.VERSION
 
 # -- General configuration ---------------------------------------------------
 # https://www.sphinx-doc.org/en/master/usage/configuration.html#general-configuration

docs/source/examples.rst

@@ -0,0 +1,66 @@
+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 Base, 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 base(self) -> type[DeclarativeBase]:
+                return Base
+
+            @property
+            def cls(self) -> 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 db.session.scalar(
+                    sa.select(User).where(User.username == username))
+
+            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

@@ -1,15 +1,21 @@
-.. Mia! Accounting Flask documentation master file, created by
+.. Mia! Accounting documentation master file, created by
    sphinx-quickstart on Fri Jan 27 12:20:04 2023.
    You can adapt this file completely to your liking, but it should at least
    contain the root `toctree` directive.
 
-Welcome to Mia! Accounting Flask's documentation!
-=================================================
+Welcome to Mia! Accounting's documentation!
+===========================================
 
 .. toctree::
    :maxdepth: 2
    :caption: Contents:
 
+   intro
+   accounting
+   examples
+   history
+   changelog
+
 
 
 Indices and tables

docs/source/intro.rst

@@ -0,0 +1,120 @@
+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_ 6.4.0 or above
+* `decimal.js`_ 10.4.3 or above, or `decimal.js-light`_ 2.5.1 or above.
+* `Tempus-Dominus`_ 6.7.7 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
+.. _decimal.js-light: https://mikemcl.github.io/decimal.js-light
+.. _Tempus-Dominus: https://getdatepicker.com
+.. _Bootstrap navigation bar: https://getbootstrap.com/docs/5.3/components/navbar/

pyproject.toml

@@ -1,7 +1,7 @@
-# The Mia! Flask Project.
+# The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2022/8/21
 
-#  Copyright (c) 2022 imacat.
+#  Copyright (c) 2022-2026 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 +15,55 @@
 #  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 = ">=3.12"
+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-Lite",
+    "Flask-WTF",
+    "Flask-Babel >= 3",
+    "Flask-Babel-JS",
+]
+
+[project.optional-dependencies]
+devel = [
+    "httpx >= 0.28.0",
+    "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! Flask 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-flask
-version = 0.8.0
-author = imacat
-author_email = imacat@mail.imacat.idv.tw
-description = The Mia! Accounting Flask project.
-long_description = file: README.rst
-long_description_content_type = text/x-rst
-url = https://github.com/imacat/mia-accounting-flask
-project_urls =
-    Bug Tracker = https://github.com/imacat/mia-accounting-flask/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

@@ -1,7 +1,7 @@
-# The Mia! Accounting Flask Project.
+# The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/1/25
 
-#  Copyright (c) 2023 imacat.
+#  Copyright (c) 2023-2026 imacat.
 #
 #  Licensed under the Apache License, Version 2.0 (the "License");
 #  you may not use this file except in compliance with the License.
@@ -20,10 +20,12 @@
 from pathlib import Path
 
 from flask import Flask, Blueprint
-from flask_sqlalchemy import SQLAlchemy
+from flask_sqlalchemy_lite import SQLAlchemy
 
-from accounting.utils.user import UserUtilityInterface
+from .utils.user import UserUtilityInterface
 
+VERSION: str = "1.6.1"
+"""The package version."""
 db: SQLAlchemy = SQLAlchemy()
 """The database instance."""
 data_dir: Path = Path(__file__).parent / "data"
@@ -47,7 +49,6 @@ def init_app(app: Flask, user_utils: UserUtilityInterface,
     init_user_utils(user_utils)
 
     bp: Blueprint = Blueprint("accounting", __name__,
-                              url_prefix=url_prefix,
                               template_folder="templates",
                               static_folder="static")
 
@@ -62,6 +63,10 @@ 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, titleize_command
+    app.cli.add_command(init_db_command)
+    app.cli.add_command(titleize_command)
+
     from . import locale
     locale.init_app(app, bp)
 
@@ -84,6 +89,9 @@ def init_app(app: Flask, user_utils: UserUtilityInterface,
     journal_entry.init_app(app, bp)
 
     from . import report
-    report.init_app(app, bp)
+    report.init_app(app, url_prefix)
 
-    app.register_blueprint(bp)
+    from . import option
+    option.init_app(bp)
+
+    app.register_blueprint(bp, url_prefix=url_prefix)

src/accounting/account/__init__.py

@@ -1,4 +1,4 @@
-# The Mia! Accounting Flask Project.
+# The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/1/30
 
 #  Copyright (c) 2023 imacat.
@@ -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

@@ -1,7 +1,7 @@
-# The Mia! Accounting Flask Project.
+# The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/1/30
 
-#  Copyright (c) 2023 imacat.
+#  Copyright (c) 2023-2026 imacat.
 #
 #  Licensed under the Apache License, Version 2.0 (the "License");
 #  you may not use this file except in compliance with the License.
@@ -17,63 +17,38 @@
 """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 .. import db
+from ..models import BaseAccount, Account, AccountL10n
+from ..utils.user import get_user_pk
 
-AccountData = tuple[int, str, int, str, str, str, bool]
+type 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)
 
-    bases: list[BaseAccount] = BaseAccount.query\
-        .filter(db.func.length(BaseAccount.code) == 4)\
-        .order_by(BaseAccount.code).all()
+    bases: list[BaseAccount] = db.session.scalars(
+        sa.select(BaseAccount).where(sa.func.length(BaseAccount.code) == 4)
+        .order_by(BaseAccount.code)).unique().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()
+    existing: list[Account] = \
+        db.session.scalars(sa.select(Account)).unique().all()
 
     existing_base_code: set[str] = {x.base_code for x in existing}
     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 +64,24 @@ 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)
-        data.append((get_new_id(), base.code, 1, base.title_l10n,
-                     l10n["zh_Hant"], l10n["zh_Hans"], is_need_offset))
-    __add_accounting_accounts(data, creator_pk)
-    click.echo(F"{len(data)} added.  Accounting accounts initialized.")
+        account_id: int = get_new_id()
+        data.append({"id": account_id,
+                     "base_code": base.code,
+                     "no": 1,
+                     "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 +93,16 @@ 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",
-                         "1581", "1611", "1851", ""}:
+        if base_code in {"1286", "1411", "1421", "1431", "1441", "1511",
+                         "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/converters.py

@@ -1,7 +1,7 @@
-# The Mia! Accounting Flask Project.
+# The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/1/31
 
-#  Copyright (c) 2023 imacat.
+#  Copyright (c) 2023-2026 imacat.
 #
 #  Licensed under the Apache License, Version 2.0 (the "License");
 #  you may not use this file except in compliance with the License.
@@ -20,7 +20,7 @@
 from flask import abort
 from werkzeug.routing import BaseConverter
 
-from accounting.models import Account
+from ..models import Account
 
 
 class AccountConverter(BaseConverter):

src/accounting/account/forms.py

@@ -1,7 +1,7 @@
-# The Mia! Accounting Flask Project.
+# The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/2/1
 
-#  Copyright (c) 2023 imacat.
+#  Copyright (c) 2023-2026 imacat.
 #
 #  Licensed under the Apache License, Version 2.0 (the "License");
 #  you may not use this file except in compliance with the License.
@@ -23,12 +23,12 @@ from flask_wtf import FlaskForm
 from wtforms import StringField, BooleanField
 from wtforms.validators import DataRequired, ValidationError
 
-from accounting import db
-from accounting.locale import lazy_gettext
-from accounting.models import BaseAccount, Account
-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
+from .. import db
+from ..locale import lazy_gettext
+from ..models import BaseAccount, Account
+from ..utils.random_id import new_id
+from ..utils.strip_text import strip_text
+from ..utils.user import get_current_user_pk
 
 
 class BaseAccountExists:
@@ -97,8 +97,9 @@ class AccountForm(FlaskForm):
             if obj.base_code is not None:
                 sort_accounts_in(obj.base_code, obj.id)
             sort_accounts_in(self.base_code.data, obj.id)
-            count: int = Account.query\
-                .filter(Account.base_code == self.base_code.data).count()
+            count: int = db.session.scalar(
+                sa.select(sa.func.count(Account.id))
+                .where(Account.base_code == self.base_code.data))
             obj.base_code = self.base_code.data
             obj.no = count + 1
         obj.title = self.title.data
@@ -137,9 +138,10 @@ class AccountForm(FlaskForm):
 
         :return: The selectable base accounts.
         """
-        return BaseAccount.query\
-            .filter(sa.func.char_length(BaseAccount.code) == 4)\
-            .order_by(BaseAccount.code).all()
+        return db.session.scalars(
+            sa.select(BaseAccount)
+            .where(sa.func.char_length(BaseAccount.code) == 4)
+            .order_by(BaseAccount.code)).unique()
 
 
 def sort_accounts_in(base_code: str, exclude: int) -> None:
@@ -150,10 +152,10 @@ def sort_accounts_in(base_code: str, exclude: int) -> None:
     :param exclude: The account ID to exclude.
     :return: None.
     """
-    accounts: list[Account] = Account.query\
-        .filter(Account.base_code == base_code,
-                Account.id != exclude)\
-        .order_by(Account.no).all()
+    accounts: list[Account] = db.session.scalars(
+        sa.select(Account)
+        .where(Account.base_code == base_code, Account.id != exclude)
+        .order_by(Account.no)).unique().all()
     for i in range(len(accounts)):
         if accounts[i].no != i + 1:
             accounts[i].no = i + 1
@@ -168,7 +170,9 @@ class AccountReorderForm:
         :param base: The base account.
         """
         self.base: BaseAccount = base
+        """The base account."""
         self.is_modified: bool = False
+        """Whether the order is modified."""
 
     def save_order(self) -> None:
         """Saves the order of the account.

src/accounting/account/queries.py

@@ -1,7 +1,7 @@
-# The Mia! Accounting Flask Project.
+# The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/1/30
 
-#  Copyright (c) 2023 imacat.
+#  Copyright (c) 2023-2026 imacat.
 #
 #  Licensed under the Apache License, Version 2.0 (the "License");
 #  you may not use this file except in compliance with the License.
@@ -20,9 +20,10 @@
 import sqlalchemy as sa
 from flask import request
 
-from accounting.locale import gettext
-from accounting.models import Account, AccountL10n
-from accounting.utils.query import parse_query_keywords
+from .. import db
+from ..locale import gettext
+from ..models import Account, AccountL10n
+from ..utils.query import parse_query_keywords
 
 
 def get_account_query() -> list[Account]:
@@ -32,17 +33,20 @@ def get_account_query() -> list[Account]:
     """
     keywords: list[str] = parse_query_keywords(request.args.get("q"))
     if len(keywords) == 0:
-        return Account.query.order_by(Account.base_code, Account.no).all()
-    code: sa.BinaryExpression = Account.base_code + "-" \
+        return db.session.scalars(
+            sa.select(Account)
+            .order_by(Account.base_code, Account.no)).unique().all()
+    code: sa.ColumnElement[str] = Account.base_code + "-" \
         + sa.func.substr("000" + sa.cast(Account.no, sa.String),
                          sa.func.char_length(sa.cast(Account.no,
                                                      sa.String)) + 1)
-    conditions: list[sa.BinaryExpression] = []
+    conditions: list[sa.ColumnElement[bool]] = []
     for k in keywords:
-        l10n: list[AccountL10n] = AccountL10n.query\
-            .filter(AccountL10n.title.icontains(k)).all()
-        l10n_matches: set[str] = {x.account_id for x in l10n}
-        sub_conditions: list[sa.BinaryExpression] \
+        l10n: list[AccountL10n] = db.session.scalars(
+            sa.select(AccountL10n)
+            .where(AccountL10n.title.icontains(k))).all()
+        l10n_matches: set[int] = {x.account_id for x in l10n}
+        sub_conditions: list[sa.ColumnElement[bool]] \
             = [Account.base_code.contains(k),
                Account.title_l10n.icontains(k),
                code.contains(k),
@@ -51,5 +55,6 @@ def get_account_query() -> list[Account]:
             sub_conditions.append(Account.is_need_offset)
         conditions.append(sa.or_(*sub_conditions))
 
-    return Account.query.filter(*conditions)\
-        .order_by(Account.base_code, Account.no).all()
+    return db.session.scalars(
+        sa.select(Account).where(*conditions)
+        .order_by(Account.base_code, Account.no)).unique().all()

src/accounting/account/views.py

@@ -1,7 +1,7 @@
-# The Mia! Accounting Flask Project.
+# The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/1/30
 
-#  Copyright (c) 2023 imacat.
+#  Copyright (c) 2023-2026 imacat.
 #
 #  Licensed under the Apache License, Version 2.0 (the "License");
 #  you may not use this file except in compliance with the License.
@@ -21,20 +21,20 @@ from urllib.parse import parse_qsl, urlencode
 
 import sqlalchemy as sa
 from flask import Blueprint, render_template, session, redirect, flash, \
-    url_for, request
+    url_for, request, Response
 from werkzeug.datastructures import ImmutableMultiDict
 
-from accounting import db
-from accounting.locale import lazy_gettext
-from accounting.models import Account, BaseAccount
-from accounting.utils.cast import s
-from accounting.utils.flash_errors import flash_form_errors
-from accounting.utils.next_uri import inherit_next, or_next
-from accounting.utils.pagination import Pagination
-from accounting.utils.permission import can_view, has_permission, can_edit
-from accounting.utils.user import get_current_user_pk
 from .forms import AccountForm, sort_accounts_in, AccountReorderForm
 from .queries import get_account_query
+from .. import db
+from ..locale import lazy_gettext
+from ..models import Account, BaseAccount
+from ..utils.cast import s
+from ..utils.flash_errors import flash_form_errors
+from ..utils.next_uri import inherit_next, or_next
+from ..utils.pagination import Pagination
+from ..utils.permission import can_view, has_permission, can_edit
+from ..utils.user import get_current_user_pk
 
 bp: Blueprint = Blueprint("account", __name__)
 """The view blueprint for the account management."""
@@ -47,13 +47,13 @@ def list_accounts() -> str:
 
     :return: The account list.
     """
-    accounts: list[BaseAccount] = get_account_query()
-    pagination: Pagination = Pagination[BaseAccount](accounts)
+    accounts: list[Account] = get_account_query()
+    pagination: Pagination = Pagination[Account](accounts)
     return render_template("accounting/account/list.html",
                            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.
@@ -70,9 +70,9 @@ 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:
+def add_account() -> Response:
     """Adds an account.
 
     :return: The redirection to the account detail on success, or the 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.
@@ -121,9 +121,9 @@ 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:
+def update_account(account: Account) -> Response:
     """Updates an account.
 
     :param account: The account.
@@ -148,9 +148,9 @@ 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:
+def delete_account(account: Account) -> Response:
     """Deletes an account.
 
     :param account: The 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.
@@ -178,9 +178,9 @@ 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:
+def sort_accounts(base: BaseAccount) -> Response:
     """Reorders the accounts under a base account.
 
     :param base: The base account.

src/accounting/base_account/__init__.py

@@ -1,4 +1,4 @@
-# The Mia! Accounting Flask Project.
+# The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/1/25
 
 #  Copyright (c) 2023 imacat.
@@ -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

@@ -1,7 +1,7 @@
-# The Mia! Accounting Flask Project.
+# The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/1/25
 
-#  Copyright (c) 2023 imacat.
+#  Copyright (c) 2023-2026 imacat.
 #
 #  Licensed under the Apache License, Version 2.0 (the "License");
 #  you may not use this file except in compliance with the License.
@@ -19,33 +19,27 @@
 """
 import csv
 
-import click
-from flask.cli import with_appcontext
+import sqlalchemy as sa
 
-from accounting import data_dir
-from accounting import db
-from accounting.models import BaseAccount, BaseAccountL10n
+from .. import db, data_dir
+from ..models import BaseAccount, BaseAccountL10n
+from ..utils.title_case import title_case
 
 
-@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.")
-        raise click.Abort
+    if db.session.scalar(sa.select(BaseAccount)) is not None:
+        return
 
     with open(data_dir / "base_accounts.csv") as fp:
         data: list[dict[str, str]] = [x for x in csv.DictReader(fp)]
-    account_data: list[dict[str, str]] = [{"code": x["code"],
-                                           "title_l10n": x["title"]}
+    account_data: list[dict[str, str]] = \
+        [{"code": x["code"], "title_l10n": title_case(x["title"])}
          for x in data]
     locales: list[str] = [x[5:] for x in data[0] if x.startswith("l10n-")]
     l10n_data: list[dict[str, str]] = [{"account_code": x["code"],
                                         "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.bulk_insert_mappings(BaseAccountL10n, l10n_data)
-    db.session.commit()
-    click.echo("Base accounts initialized.")
+    db.session.execute(sa.insert(BaseAccount), account_data)
+    db.session.execute(sa.insert(BaseAccountL10n), l10n_data)

src/accounting/base_account/converters.py

@@ -1,7 +1,7 @@
-# The Mia! Accounting Flask Project.
+# The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/2/1
 
-#  Copyright (c) 2023 imacat.
+#  Copyright (c) 2023-2026 imacat.
 #
 #  Licensed under the Apache License, Version 2.0 (the "License");
 #  you may not use this file except in compliance with the License.
@@ -20,8 +20,8 @@
 from flask import abort
 from werkzeug.routing import BaseConverter
 
-from accounting import db
-from accounting.models import BaseAccount
+from .. import db
+from ..models import BaseAccount
 
 
 class BaseAccountConverter(BaseConverter):

src/accounting/base_account/queries.py

@@ -1,7 +1,7 @@
-# The Mia! Accounting Flask Project.
+# The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/1/26
 
-#  Copyright (c) 2023 imacat.
+#  Copyright (c) 2023-2026 imacat.
 #
 #  Licensed under the Apache License, Version 2.0 (the "License");
 #  you may not use this file except in compliance with the License.
@@ -20,8 +20,9 @@
 import sqlalchemy as sa
 from flask import request
 
-from accounting.models import BaseAccount, BaseAccountL10n
-from accounting.utils.query import parse_query_keywords
+from .. import db
+from ..models import BaseAccount, BaseAccountL10n
+from ..utils.query import parse_query_keywords
 
 
 def get_base_account_query() -> list[BaseAccount]:
@@ -31,14 +32,17 @@ def get_base_account_query() -> list[BaseAccount]:
     """
     keywords: list[str] = parse_query_keywords(request.args.get("q"))
     if len(keywords) == 0:
-        return BaseAccount.query.order_by(BaseAccount.code).all()
-    conditions: list[sa.BinaryExpression] = []
+        return db.session.scalars(
+            sa.select(BaseAccount).order_by(BaseAccount.code)).unique().all()
+    conditions: list[sa.ColumnElement[bool]] = []
     for k in keywords:
-        l10n: list[BaseAccountL10n] = BaseAccountL10n.query\
-            .filter(BaseAccountL10n.title.icontains(k)).all()
+        l10n: list[BaseAccountL10n] = db.session.scalars(
+            sa.select(BaseAccountL10n)
+            .where((BaseAccountL10n.title.icontains(k)))).all()
         l10n_matches: set[str] = {x.account_code for x in l10n}
         conditions.append(sa.or_(BaseAccount.code.contains(k),
                                  BaseAccount.title_l10n.icontains(k),
                                  BaseAccount.code.in_(l10n_matches)))
-    return BaseAccount.query.filter(*conditions)\
-        .order_by(BaseAccount.code).all()
+    return db.session.scalars(
+        sa.select(BaseAccount).where(*conditions)
+        .order_by(BaseAccount.code)).unique().all()

src/accounting/base_account/views.py

@@ -1,7 +1,7 @@
-# The Mia! Accounting Flask Project.
+# The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/1/26
 
-#  Copyright (c) 2023 imacat.
+#  Copyright (c) 2023-2026 imacat.
 #
 #  Licensed under the Apache License, Version 2.0 (the "License");
 #  you may not use this file except in compliance with the License.
@@ -19,9 +19,10 @@
 """
 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
+from ..models import BaseAccount
+from ..utils.pagination import Pagination
+from ..utils.permission import has_permission, can_view
 
 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.
@@ -50,4 +50,3 @@ def show_account_detail(account: BaseAccount) -> str:
     :return: The detail.
     """
     return render_template("accounting/base-account/detail.html", obj=account)
-

src/accounting/commands.py

@@ -0,0 +1,103 @@
+# The Mia! Accounting Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/4/10
+
+#  Copyright (c) 2023-2026 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
+import sqlalchemy as sa
+from flask.cli import with_appcontext
+
+from . import db
+from .account import init_accounts_command
+from .base_account import init_base_accounts_command
+from .currency import init_currencies_command
+from .models import BaseAccount, Account
+from .utils.title_case import title_case
+from .utils.user import base_cls, has_user, get_user_pk
+
+
+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())
+@click.option("--skip-accounts", is_flag=True, default=False,
+              help="Skip initializing accounts.")
+@click.option("--skip-currencies", is_flag=True, default=False,
+              help="Skip initializing currencies.")
+@with_appcontext
+def init_db_command(username: str, skip_accounts: bool,
+                    skip_currencies: bool) -> None:
+    """Initializes the accounting database."""
+    base_cls.metadata.create_all(db.engine)
+    init_base_accounts_command()
+    if not skip_accounts:
+        init_accounts_command(username)
+    print("OK 1")
+    if not skip_currencies:
+        init_currencies_command(username)
+    print("OK 2")
+    db.session.commit()
+    click.echo("Accounting database initialized.")
+
+
+@click.command("accounting-titleize")
+@click.option("-u", "--username", metavar="USERNAME", prompt=True,
+              help="The username.", callback=__validate_username,
+              default=lambda: os.getlogin())
+@with_appcontext
+def titleize_command(username: str) -> None:
+    """Capitalize the account titles."""
+    updater_pk: int = get_user_pk(username)
+    updated: int = 0
+    for base in db.session.scalars(sa.select(BaseAccount)).unique():
+        new_title: str = title_case(base.title_l10n)
+        if base.title_l10n != new_title:
+            base.title_l10n = new_title
+            updated = updated + 1
+    for account in db.session.scalars(sa.select(Account)).unique():
+        if account.title_l10n.lower() == account.base.title_l10n.lower():
+            new_title: str = title_case(account.title_l10n)
+            if account.title_l10n != new_title:
+                account.title_l10n = new_title
+                account.updated_at = sa.func.now()
+                account.updated_by_id = updater_pk
+                updated = updated + 1
+    if updated == 0:
+        click.echo("All account titles were already capitalized.")
+        return
+    db.session.commit()
+    click.echo(f"{updated} account titles capitalized.")

src/accounting/currency/__init__.py

@@ -1,4 +1,4 @@
-# The Mia! Accounting Flask Project.
+# The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/2/6
 
 #  Copyright (c) 2023 imacat.
@@ -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

@@ -1,7 +1,7 @@
-# The Mia! Accounting Flask Project.
+# The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/2/6
 
-#  Copyright (c) 2023 imacat.
+#  Copyright (c) 2023-2026 imacat.
 #
 #  Licensed under the Apache License, Version 2.0 (the "License");
 #  you may not use this file except in compliance with the License.
@@ -18,56 +18,29 @@
 
 """
 import csv
-import os
-import typing as t
+from typing import Any
 
-import click
-from flask.cli import with_appcontext
+import sqlalchemy as sa
 
-from accounting import db, data_dir
-from accounting.models import Currency, CurrencyL10n
-from accounting.utils.user import has_user, get_user_pk
-
-CurrencyData = tuple[str, str, str, str]
+from .. import db, data_dir
+from ..models import Currency, CurrencyL10n
+from ..utils.user import get_user_pk
 
 
-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()}
+    existing_codes: set[str] = \
+        {x.code for x in db.session.scalars(sa.select(Currency)).unique()}
 
     with open(data_dir / "currencies.csv") as fp:
         data: list[dict[str, str]] = [x for x in csv.DictReader(fp)]
     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"],
                                             "created_by_id": creator_pk,
                                             "updated_by_id": creator_pk}
@@ -77,8 +50,5 @@ def init_currencies_command(username: str) -> None:
                                         "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.bulk_insert_mappings(CurrencyL10n, l10n_data)
-    db.session.commit()
-
-    click.echo(F"{len(to_add)} added.  Currencies initialized.")
+    db.session.execute(sa.insert(Currency), currency_data)
+    db.session.execute(sa.insert(CurrencyL10n), l10n_data)

src/accounting/currency/converters.py

@@ -1,7 +1,7 @@
-# The Mia! Accounting Flask Project.
+# The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/2/6
 
-#  Copyright (c) 2023 imacat.
+#  Copyright (c) 2023-2026 imacat.
 #
 #  Licensed under the Apache License, Version 2.0 (the "License");
 #  you may not use this file except in compliance with the License.
@@ -20,8 +20,8 @@
 from flask import abort
 from werkzeug.routing import BaseConverter
 
-from accounting import db
-from accounting.models import Currency
+from .. import db
+from ..models import Currency
 
 
 class CurrencyConverter(BaseConverter):

src/accounting/currency/forms.py

@@ -1,7 +1,7 @@
-# The Mia! Accounting Flask Project.
+# The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/2/6
 
-#  Copyright (c) 2023 imacat.
+#  Copyright (c) 2023-2026 imacat.
 #
 #  Licensed under the Apache License, Version 2.0 (the "License");
 #  you may not use this file except in compliance with the License.
@@ -21,11 +21,11 @@ from flask_wtf import FlaskForm
 from wtforms import StringField, ValidationError
 from wtforms.validators import DataRequired, Regexp, NoneOf
 
-from accounting import db
-from accounting.locale import lazy_gettext
-from accounting.models import Currency
-from accounting.utils.strip_text import strip_text
-from accounting.utils.user import get_current_user_pk
+from .. import db
+from ..locale import lazy_gettext
+from ..models import Currency
+from ..utils.strip_text import strip_text
+from ..utils.user import get_current_user_pk
 
 
 class CodeUnique:

src/accounting/currency/queries.py

@@ -1,7 +1,7 @@
-# The Mia! Accounting Flask Project.
+# The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/2/6
 
-#  Copyright (c) 2023 imacat.
+#  Copyright (c) 2023-2026 imacat.
 #
 #  Licensed under the Apache License, Version 2.0 (the "License");
 #  you may not use this file except in compliance with the License.
@@ -20,8 +20,9 @@
 import sqlalchemy as sa
 from flask import request
 
-from accounting.models import Currency, CurrencyL10n
-from accounting.utils.query import parse_query_keywords
+from .. import db
+from ..models import Currency, CurrencyL10n
+from ..utils.query import parse_query_keywords
 
 
 def get_currency_query() -> list[Currency]:
@@ -31,14 +32,17 @@ def get_currency_query() -> list[Currency]:
     """
     keywords: list[str] = parse_query_keywords(request.args.get("q"))
     if len(keywords) == 0:
-        return Currency.query.order_by(Currency.code).all()
-    conditions: list[sa.BinaryExpression] = []
+        return db.session.scalars(
+            sa.select(Currency).order_by(Currency.code)).unique().all()
+    conditions: list[sa.ColumnElement[bool]] = []
     for k in keywords:
-        l10n: list[CurrencyL10n] = CurrencyL10n.query\
-            .filter(CurrencyL10n.name.icontains(k)).all()
+        l10n: list[CurrencyL10n] = db.session.scalars(
+            sa.select(CurrencyL10n)
+            .where(CurrencyL10n.name.icontains(k))).all()
         l10n_matches: set[str] = {x.account_code for x in l10n}
         conditions.append(sa.or_(Currency.code.icontains(k),
                                  Currency.name_l10n.icontains(k),
                                  Currency.code.in_(l10n_matches)))
-    return Currency.query.filter(*conditions)\
-        .order_by(Currency.code).all()
+    return db.session.scalars(
+        sa.select(Currency).where(*conditions)
+        .order_by(Currency.code)).unique().all()

src/accounting/currency/views.py

@@ -1,7 +1,7 @@
-# The Mia! Accounting Flask Project.
+# The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/2/6
 
-#  Copyright (c) 2023 imacat.
+#  Copyright (c) 2023-2026 imacat.
 #
 #  Licensed under the Apache License, Version 2.0 (the "License");
 #  you may not use this file except in compliance with the License.
@@ -21,19 +21,20 @@ from urllib.parse import urlencode, parse_qsl
 
 import sqlalchemy as sa
 from flask import Blueprint, render_template, redirect, session, request, \
-    flash, url_for
+    flash, url_for, Response
 from werkzeug.datastructures import ImmutableMultiDict
 
-from accounting import db
-from accounting.locale import lazy_gettext
-from accounting.models import Currency
-from accounting.utils.cast import s
-from accounting.utils.flash_errors import flash_form_errors
-from accounting.utils.next_uri import inherit_next, or_next
-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
+from .. import db
+from ..locale import lazy_gettext
+from ..models import Currency
+from ..utils.cast import s
+from ..utils.flash_errors import flash_form_errors
+from ..utils.next_uri import inherit_next, or_next
+from ..utils.pagination import Pagination
+from ..utils.permission import has_permission, can_view, can_edit
+from ..utils.user import get_current_user_pk
 
 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.
@@ -72,9 +72,9 @@ 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:
+def add_currency() -> Response:
     """Adds a currency.
 
     :return: The redirection to the currency detail on success, or the 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.
@@ -123,9 +123,9 @@ 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:
+def update_currency(currency: Currency) -> Response:
     """Updates a currency.
 
     :param currency: The currency.
@@ -151,9 +151,9 @@ 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:
+def delete_currency(currency: Currency) -> Response:
     """Deletes a currency.
 
     :param currency: The 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/forms.py

@@ -0,0 +1,95 @@
+# The Mia! Accounting Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/22
+
+#  Copyright (c) 2023-2026 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.
+
+"""
+import re
+
+from flask_babel import LazyString
+from flask_wtf import FlaskForm
+from wtforms import StringField, ValidationError
+from wtforms.validators import DataRequired
+
+from . import db
+from .locale import lazy_gettext
+from .models import Currency, Account
+
+ACCOUNT_REQUIRED: DataRequired = DataRequired(
+    lazy_gettext("Please select the account."))
+"""The validator to check if the account code is empty."""
+
+
+class CurrencyExists:
+    """The validator to check if the account exists."""
+
+    def __call__(self, form: FlaskForm, field: StringField) -> None:
+        if field.data is None:
+            return
+        if db.session.get(Currency, field.data) is None:
+            raise ValidationError(lazy_gettext(
+                "The currency does not exist."))
+
+
+class AccountExists:
+    """The validator to check if the account exists."""
+
+    def __call__(self, form: FlaskForm, field: StringField) -> None:
+        if field.data is None:
+            return
+        if Account.find_by_code(field.data) is None:
+            raise ValidationError(lazy_gettext(
+                "The account does not exist."))
+
+
+class IsDebitAccount:
+    """The validator to check if the account is for debit line items."""
+
+    def __init__(self, message: str | LazyString):
+        """Constructs the validator.
+
+        :param message: The error message.
+        """
+        self.__message: str | LazyString = message
+        """The error message."""
+
+    def __call__(self, form: FlaskForm, field: StringField) -> None:
+        if field.data is None:
+            return
+        if re.match(r"^(?:[1235689]|7[5678])", field.data) \
+                and not field.data.startswith("3353-"):
+            return
+        raise ValidationError(self.__message)
+
+
+class IsCreditAccount:
+    """The validator to check if the account is for credit line items."""
+
+    def __init__(self, message: str | LazyString):
+        """Constructs the validator.
+
+        :param message: The error message.
+        """
+        self.__message: str | LazyString = message
+        """The error message."""
+
+    def __call__(self, form: FlaskForm, field: StringField) -> None:
+        if field.data is None:
+            return
+        if re.match(r"^(?:[123489]|7[1234])", field.data) \
+                and not field.data.startswith("3353-"):
+            return
+        raise ValidationError(self.__message)

src/accounting/journal_entry/__init__.py

@@ -1,4 +1,4 @@
-# The Mia! Accounting Flask Project.
+# The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/2/18
 
 #  Copyright (c) 2023 imacat.

src/accounting/journal_entry/converters.py

@@ -1,7 +1,7 @@
-# The Mia! Accounting Flask Project.
+# The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/2/19
 
-#  Copyright (c) 2023 imacat.
+#  Copyright (c) 2023-2026 imacat.
 #
 #  Licensed under the Apache License, Version 2.0 (the "License");
 #  you may not use this file except in compliance with the License.
@@ -17,14 +17,14 @@
 """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.utils.journal_entry_types import JournalEntryType
+from .. import db
+from ..models import JournalEntry
+from ..utils.journal_entry_types import JournalEntryType
 
 
 class JournalEntryConverter(BaseConverter):
@@ -37,13 +37,8 @@ class JournalEntryConverter(BaseConverter):
         :param value: The journal entry ID.
         :return: The corresponding journal entry.
         """
-        journal_entry: JournalEntry | None = JournalEntry.query\
-            .join(JournalEntryLineItem)\
-            .filter(JournalEntry.id == value)\
-            .options(selectinload(JournalEntry.line_items)
-                     .selectinload(JournalEntryLineItem.offsets)
-                     .selectinload(JournalEntryLineItem.journal_entry))\
-            .first()
+        journal_entry: JournalEntry | None \
+            = db.session.get(JournalEntry, value)
         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/__init__.py

@@ -1,4 +1,4 @@
-# The Mia! Accounting Flask Project.
+# The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/10
 
 #  Copyright (c) 2023 imacat.

src/accounting/journal_entry/forms/currency.py

@@ -1,7 +1,7 @@
-# The Mia! Accounting Flask Project.
+# The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/10
 
-#  Copyright (c) 2023 imacat.
+#  Copyright (c) 2023-2026 imacat.
 #
 #  Licensed under the Apache License, Version 2.0 (the "License");
 #  you may not use this file except in compliance with the License.
@@ -26,30 +26,19 @@ from wtforms import StringField, ValidationError, FieldList, IntegerField, \
     BooleanField, FormField
 from wtforms.validators import DataRequired
 
-from accounting import db
-from accounting.locale import lazy_gettext
-from accounting.models import Currency, JournalEntryLineItem
-from accounting.journal_entry.utils.offset_alias import offset_alias
-from accounting.utils.cast import be
-from accounting.utils.strip_text import strip_text
 from .line_item import LineItemForm, CreditLineItemForm, DebitLineItemForm
+from ... import db
+from ...forms import CurrencyExists
+from ...locale import lazy_gettext
+from ...models import JournalEntryLineItem
+from ...utils.offset_alias import offset_alias
+from ...utils.strip_text import strip_text
 
 CURRENCY_REQUIRED: DataRequired = DataRequired(
     lazy_gettext("Please select the currency."))
 """The validator to check if the currency code is empty."""
 
 
-class CurrencyExists:
-    """The validator to check if the account exists."""
-
-    def __call__(self, form: FlaskForm, field: StringField) -> None:
-        if field.data is None:
-            return
-        if db.session.get(Currency, field.data) is None:
-            raise ValidationError(lazy_gettext(
-                "The currency does not exist."))
-
-
 class SameCurrencyAsOriginalLineItems:
     """The validator to check if the currency is the same as the
     original line items."""
@@ -66,7 +55,7 @@ class SameCurrencyAsOriginalLineItems:
             return
         original_line_item_currency_codes: set[str] = set(db.session.scalars(
             sa.select(JournalEntryLineItem.currency_code)
-            .filter(JournalEntryLineItem.id.in_(original_line_item_id))).all())
+            .where(JournalEntryLineItem.id.in_(original_line_item_id))).all())
         for currency_code in original_line_item_currency_codes:
             if field.data != currency_code:
                 raise ValidationError(lazy_gettext(
@@ -83,17 +72,17 @@ class KeepCurrencyWhenHavingOffset:
         if field.data is None:
             return
         offset: sa.Alias = offset_alias()
-        original_line_items: list[JournalEntryLineItem]\
-            = JournalEntryLineItem.query\
-            .join(offset, be(JournalEntryLineItem.id
-                             == offset.c.original_line_item_id),
-                  isouter=True)\
-            .filter(JournalEntryLineItem.id
+        original_line_items: list[JournalEntryLineItem] = db.session.scalars(
+            sa.select(JournalEntryLineItem)
+            .join(offset,
+                  JournalEntryLineItem.id == offset.c.original_line_item_id,
+                  isouter=True)
+            .where(JournalEntryLineItem.id
                    .in_({x.id.data for x in form.line_items
-                          if x.id.data is not None}))\
+                         if x.id.data is not None}))
             .group_by(JournalEntryLineItem.id,
-                      JournalEntryLineItem.currency_code)\
-            .having(sa.func.count(offset.c.id) > 0).all()
+                      JournalEntryLineItem.currency_code)
+            .having(sa.func.count(offset.c.id) > 0)).unique().all()
         for original_line_item in original_line_items:
             if original_line_item.currency_code != field.data:
                 raise ValidationError(lazy_gettext(
@@ -163,7 +152,7 @@ class CurrencyForm(FlaskForm):
         line_item_id: set[int] = {x.id.data for x in line_item_forms
                                   if x.id.data is not None}
         select: sa.Select = sa.select(sa.func.count(JournalEntryLineItem.id))\
-            .filter(JournalEntryLineItem.original_line_item_id
+            .where(JournalEntryLineItem.original_line_item_id
                    .in_(line_item_id))
         return db.session.scalar(select) > 0
 

src/accounting/journal_entry/forms/journal_entry.py

@@ -1,7 +1,7 @@
-# The Mia! Accounting Flask Project.
+# The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/2/18
 
-#  Copyright (c) 2023 imacat.
+#  Copyright (c) 2023-2026 imacat.
 #
 #  Licensed under the Apache License, Version 2.0 (the "License");
 #  you may not use this file except in compliance with the License.
@@ -18,7 +18,6 @@
 
 """
 import datetime as dt
-import typing as t
 from abc import ABC, abstractmethod
 
 import sqlalchemy as sa
@@ -28,21 +27,20 @@ from wtforms import DateField, FieldList, FormField, TextAreaField, \
     BooleanField
 from wtforms.validators import DataRequired, ValidationError
 
-from accounting import db
-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
 from .currency import CurrencyForm, CashReceiptCurrencyForm, \
     CashDisbursementCurrencyForm, TransferCurrencyForm
 from .line_item import LineItemForm, DebitLineItemForm, CreditLineItemForm
 from .reorder import sort_journal_entries_in
+from ..utils.account_option import AccountOption
+from ..utils.description_editor import DescriptionEditor
+from ..utils.original_line_items import get_selectable_original_line_items
+from ... import db
+from ...locale import lazy_gettext
+from ...models import JournalEntry, Account, JournalEntryLineItem, \
+    JournalEntryCurrency
+from ...utils.random_id import new_id
+from ...utils.strip_text import strip_multiline_text
+from ...utils.user import get_current_user_pk
 
 DATE_REQUIRED: DataRequired = DataRequired(
     lazy_gettext("Please fill in the date."))
@@ -123,7 +121,7 @@ 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."""
@@ -151,19 +149,19 @@ class JournalEntryForm(FlaskForm):
         is_new: bool = obj.id is None
         if is_new:
             obj.id = new_id(JournalEntry)
-        self.date: DateField
         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()
 
         to_delete: set[int] = {x.id for x in obj.line_items
                                if x.id not in collector.to_keep}
         if len(to_delete) > 0:
-            JournalEntryLineItem.query\
-                .filter(JournalEntryLineItem.id.in_(to_delete)).delete()
+            db.session.execute(
+                sa.delete(JournalEntryLineItem)
+                .where(JournalEntryLineItem.id.in_(to_delete)))
             self.is_modified = True
 
         if is_new or db.session.is_modified(obj):
@@ -198,7 +196,7 @@ class JournalEntryForm(FlaskForm):
             if self.max_date is not None and new_date == self.max_date:
                 db_min_no: int | None = db.session.scalar(
                     sa.select(sa.func.min(JournalEntry.no))
-                    .filter(JournalEntry.date == new_date))
+                    .where(JournalEntry.date == new_date))
                 if db_min_no is None:
                     obj.date = new_date
                     obj.no = 1
@@ -208,8 +206,9 @@ class JournalEntryForm(FlaskForm):
                     sort_journal_entries_in(new_date)
             else:
                 sort_journal_entries_in(new_date, obj.id)
-                count: int = JournalEntry.query\
-                    .filter(JournalEntry.date == new_date).count()
+                count: int = db.session.scalar(
+                    sa.select(sa.func.count(JournalEntry.id))
+                    .where(JournalEntry.date == new_date))
                 obj.date = new_date
                 obj.no = count + 1
 
@@ -220,11 +219,11 @@ class JournalEntryForm(FlaskForm):
         :return: The selectable debit accounts.
         """
         accounts: list[AccountOption] \
-            = [AccountOption(x) for x in Account.debit()
+            = [AccountOption(x) for x in Account.selectable_debit()
                if not (x.code[0] == "2" and x.is_need_offset)]
         in_use: set[int] = set(db.session.scalars(
             sa.select(JournalEntryLineItem.account_id)
-            .filter(JournalEntryLineItem.is_debit)
+            .where(JournalEntryLineItem.is_debit)
             .group_by(JournalEntryLineItem.account_id)).all())
         for account in accounts:
             account.is_in_use = account.id in in_use
@@ -237,11 +236,11 @@ class JournalEntryForm(FlaskForm):
         :return: The selectable credit accounts.
         """
         accounts: list[AccountOption] \
-            = [AccountOption(x) for x in Account.credit()
+            = [AccountOption(x) for x in Account.selectable_credit()
                if not (x.code[0] == "1" and x.is_need_offset)]
         in_use: set[int] = set(db.session.scalars(
             sa.select(JournalEntryLineItem.account_id)
-            .filter(sa.not_(JournalEntryLineItem.is_debit))
+            .where(sa.not_(JournalEntryLineItem.is_debit))
             .group_by(JournalEntryLineItem.account_id)).all())
         for account in accounts:
             account.is_in_use = account.id in in_use
@@ -291,7 +290,7 @@ class JournalEntryForm(FlaskForm):
             return None
         select: sa.Select = sa.select(sa.func.max(JournalEntry.date))\
             .join(JournalEntryLineItem)\
-            .filter(JournalEntryLineItem.id.in_(original_line_item_id))
+            .where(JournalEntryLineItem.id.in_(original_line_item_id))
         return db.session.scalar(select)
 
     @property
@@ -304,16 +303,12 @@ class JournalEntryForm(FlaskForm):
                                   if x.id.data is not None}
         select: sa.Select = sa.select(sa.func.min(JournalEntry.date))\
             .join(JournalEntryLineItem)\
-            .filter(JournalEntryLineItem.original_line_item_id
+            .where(JournalEntryLineItem.original_line_item_id
                    .in_(line_item_id))
         return db.session.scalar(select)
 
 
-T = t.TypeVar("T", bound=JournalEntryForm)
-"""A journal entry form variant."""
-
-
-class LineItemCollector(t.Generic[T], ABC):
+class LineItemCollector[T: JournalEntryForm](ABC):
     """The line item collector."""
 
     def __init__(self, form: T, obj: JournalEntry):

src/accounting/journal_entry/forms/line_item.py

@@ -1,7 +1,7 @@
-# The Mia! Accounting Flask Project.
+# The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/10
 
-#  Copyright (c) 2023 imacat.
+#  Copyright (c) 2023-2026 imacat.
 #
 #  Licensed under the Apache License, Version 2.0 (the "License");
 #  you may not use this file except in compliance with the License.
@@ -17,8 +17,7 @@
 """The line item sub-forms for the journal entry management.
 
 """
-import re
-from datetime import date
+import datetime as dt
 from decimal import Decimal
 
 import sqlalchemy as sa
@@ -26,20 +25,17 @@ from flask_babel import LazyString
 from flask_wtf import FlaskForm
 from sqlalchemy.orm import selectinload
 from wtforms import StringField, ValidationError, DecimalField, IntegerField
-from wtforms.validators import DataRequired, Optional
+from wtforms.validators import Optional
 
-from accounting import db
-from accounting.locale import lazy_gettext
-from accounting.models import Account, 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
-
-ACCOUNT_REQUIRED: DataRequired = DataRequired(
-    lazy_gettext("Please select the account."))
-"""The validator to check if the account code is empty."""
+from ... import db
+from ...forms import ACCOUNT_REQUIRED, AccountExists, IsDebitAccount, \
+    IsCreditAccount
+from ...locale import lazy_gettext
+from ...models import Account, JournalEntry, JournalEntryLineItem
+from ...template_filters import format_amount
+from ...utils.random_id import new_id
+from ...utils.strip_text import strip_text
+from ...utils.user import get_current_user_pk
 
 
 class OriginalLineItemExists:
@@ -105,45 +101,6 @@ class OriginalLineItemNotOffset:
                 "The original line item cannot be an offset item."))
 
 
-class AccountExists:
-    """The validator to check if the account exists."""
-
-    def __call__(self, form: FlaskForm, field: StringField) -> None:
-        if field.data is None:
-            return
-        if Account.find_by_code(field.data) is None:
-            raise ValidationError(lazy_gettext(
-                "The account does not exist."))
-
-
-class IsDebitAccount:
-    """The validator to check if the account is for debit line items."""
-
-    def __call__(self, form: FlaskForm, field: StringField) -> None:
-        if field.data is None:
-            return
-        if re.match(r"^(?:[1235689]|7[5678])", field.data) \
-                and not field.data.startswith("3351-") \
-                and not field.data.startswith("3353-"):
-            return
-        raise ValidationError(lazy_gettext(
-            "This account is not for debit line items."))
-
-
-class IsCreditAccount:
-    """The validator to check if the account is for credit line items."""
-
-    def __call__(self, form: FlaskForm, field: StringField) -> None:
-        if field.data is None:
-            return
-        if re.match(r"^(?:[123489]|7[1234])", field.data) \
-                and not field.data.startswith("3351-") \
-                and not field.data.startswith("3353-"):
-            return
-        raise ValidationError(lazy_gettext(
-            "This account is not for credit line items."))
-
-
 class SameAccountAsOriginalLineItem:
     """The validator to check if the account is the same as the
     original line item."""
@@ -169,10 +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\
-            .query(JournalEntryLineItem)\
-            .filter(JournalEntryLineItem.id == form.id.data)\
-            .options(selectinload(JournalEntryLineItem.offsets)).first()
+        line_item: JournalEntryLineItem | None \
+            = db.session.get(JournalEntryLineItem, form.id.data)
         if line_item is None or len(line_item.offsets) == 0:
             return
         if field.data != line_item.account_code:
@@ -242,13 +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
-                       == original_line_item.id),
+            .where(JournalEntryLineItem.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")
@@ -276,8 +231,7 @@ class NotLessThanOffsetTotal:
             (JournalEntryLineItem.is_debit != is_debit,
              JournalEntryLineItem.amount),
             else_=-JournalEntryLineItem.amount)))\
-            .filter(be(JournalEntryLineItem.original_line_item_id
-                       == form.id.data))
+            .where(JournalEntryLineItem.original_line_item_id == 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(
@@ -311,6 +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.
@@ -340,7 +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.
@@ -386,14 +353,14 @@ class LineItemForm(FlaskForm):
             def get_offsets() -> list[JournalEntryLineItem]:
                 if not self.is_need_offset or self.id.data is None:
                     return []
-                return JournalEntryLineItem.query\
-                    .filter(JournalEntryLineItem.original_line_item_id
-                            == self.id.data)\
+                return db.session.scalars(
+                    sa.select(JournalEntryLineItem).join(JournalEntry)
+                    .where(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.offsets)
-                             .selectinload(
-                                 JournalEntryLineItem.journal_entry)).all()
+                             selectinload(JournalEntryLineItem.account))).all()
             setattr(self, "__offsets", get_offsets())
         return getattr(self, "__offsets")
 
@@ -452,9 +419,11 @@ class DebitLineItemForm(LineItemForm):
     """The ID of the original line item."""
     account_code = StringField(
         filters=[strip_text],
-        validators=[ACCOUNT_REQUIRED,
+        validators=[
+            ACCOUNT_REQUIRED,
             AccountExists(),
-                    IsDebitAccount(),
+            IsDebitAccount(lazy_gettext(
+                "This account is not for debit line items.")),
             SameAccountAsOriginalLineItem(),
             KeepAccountWhenHavingOffset(),
             NotStartPayableFromDebit()])
@@ -502,9 +471,11 @@ class CreditLineItemForm(LineItemForm):
     """The ID of the original line item."""
     account_code = StringField(
         filters=[strip_text],
-        validators=[ACCOUNT_REQUIRED,
+        validators=[
+            ACCOUNT_REQUIRED,
             AccountExists(),
-                    IsCreditAccount(),
+            IsCreditAccount(lazy_gettext(
+                "This account is not for credit line items.")),
             SameAccountAsOriginalLineItem(),
             KeepAccountWhenHavingOffset(),
             NotStartReceivableFromCredit()])

src/accounting/journal_entry/forms/reorder.py

@@ -1,7 +1,7 @@
-# The Mia! Accounting Flask Project.
+# The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/10
 
-#  Copyright (c) 2023 imacat.
+#  Copyright (c) 2023-2026 imacat.
 #
 #  Licensed under the Apache License, Version 2.0 (the "License");
 #  you may not use this file except in compliance with the License.
@@ -17,31 +17,29 @@
 """The reorder forms for the journal entry management.
 
 """
-from datetime import date
+import datetime as dt
 
 import sqlalchemy as sa
 from flask import request
 
-from accounting import db
-from accounting.models import JournalEntry
+from ... import db
+from ...models import JournalEntry
 
 
-def sort_journal_entries_in(journal_entry_date: date,
-                            exclude: int | None = None) -> None:
+def sort_journal_entries_in(date: dt.date, 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] \
-        = [JournalEntry.date == journal_entry_date]
+    conditions: list[sa.ColumnElement[bool]] = [JournalEntry.date == date]
     if exclude is not None:
         conditions.append(JournalEntry.id != exclude)
-    journal_entries: list[JournalEntry] = JournalEntry.query\
-        .filter(*conditions)\
-        .order_by(JournalEntry.no).all()
+    journal_entries: list[JournalEntry] = db.session.scalars(
+        sa.select(JournalEntry).where(*conditions)
+        .order_by(JournalEntry.no)).all()
     for i in range(len(journal_entries)):
         if journal_entries[i].no != i + 1:
             journal_entries[i].no = i + 1
@@ -50,21 +48,24 @@ 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
+        """The date."""
         self.is_modified: bool = False
+        """Whether the order is modified."""
 
     def save_order(self) -> None:
         """Saves the order of the account.
 
         :return:
         """
-        journal_entries: list[JournalEntry] = JournalEntry.query\
-            .filter(JournalEntry.date == self.date).all()
+        journal_entries: list[JournalEntry] = db.session.scalars(
+            sa.select(JournalEntry)
+            .where(JournalEntry.date == self.date)).all()
 
         # Collects the specified order.
         orders: dict[JournalEntry, int] = {}

src/accounting/journal_entry/template_filters.py

@@ -1,4 +1,4 @@
-# The Mia! Accounting Flask Project.
+# The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/2/25
 
 #  Copyright (c) 2023 imacat.

src/accounting/journal_entry/utils/__init__.py

@@ -1,4 +1,4 @@
-# The Mia! Accounting Flask Project.
+# The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/10
 
 #  Copyright (c) 2023 imacat.

src/accounting/journal_entry/utils/account_option.py

@@ -1,7 +1,7 @@
-# The Mia! Accounting Flask Project.
+# The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/10
 
-#  Copyright (c) 2023 imacat.
+#  Copyright (c) 2023-2026 imacat.
 #
 #  Licensed under the Apache License, Version 2.0 (the "License");
 #  you may not use this file except in compliance with the License.
@@ -17,7 +17,7 @@
 """The account option for the journal entry management.
 
 """
-from accounting.models import Account
+from ...models import Account
 
 
 class AccountOption:
@@ -28,10 +28,12 @@ class AccountOption:
 
         :param account: The account.
         """
-        self.id: str = account.id
+        self.id: int = account.id
         """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

@@ -1,7 +1,7 @@
-# The Mia! Accounting Flask Project.
+# The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/2/27
 
-#  Copyright (c) 2023 imacat.
+#  Copyright (c) 2023-2026 imacat.
 #
 #  Licensed under the Apache License, Version 2.0 (the "License");
 #  you may not use this file except in compliance with the License.
@@ -18,13 +18,13 @@
 
 """
 import re
-import typing as t
+from typing import Literal
 
 import sqlalchemy as sa
-from flask import current_app
 
-from accounting import db
-from accounting.models import Account, JournalEntryLineItem
+from ... import db
+from ...models import Account, JournalEntryLineItem
+from ...utils.options import options, Recurring
 
 
 class DescriptionAccount:
@@ -36,12 +36,14 @@ class DescriptionAccount:
         :param account: The account.
         :param freq: The frequency of the tag with the account.
         """
-        self.account: Account = account
+        self.__account: Account = account
         """The account."""
         self.id: int = account.id
         """The account ID."""
         self.code: str = account.code
         """The account code."""
+        self.is_need_offset: bool = account.is_need_offset
+        """Whether the journal entry line items of this account need offset."""
         self.freq: int = freq
         """The frequency of the tag with the account."""
 
@@ -50,7 +52,15 @@ class DescriptionAccount:
 
         :return: The string representation of the account.
         """
-        return str(self.account)
+        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.
@@ -114,12 +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."""
@@ -148,16 +158,19 @@ class DescriptionType:
 class DescriptionRecurring:
     """A recurring transaction."""
 
-    def __init__(self, name: str, template: str, account: Account):
+    def __init__(self, name: str, account: Account, description_template: str):
         """Constructs a recurring transaction.
 
         :param name: The name.
-        :param template: The template.
+        :param description_template: The description template.
         :param account: The account.
         """
         self.name: str = name
-        self.template: str = template
+        """The name."""
         self.account: DescriptionAccount = DescriptionAccount(account, 0)
+        """The account."""
+        self.description_template: str = description_template
+        """The description template."""
 
     @property
     def account_codes(self) -> list[str]:
@@ -171,12 +184,12 @@ 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."""
@@ -184,14 +197,14 @@ 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.
 
@@ -259,16 +272,18 @@ class DescriptionEditor:
         select: sa.Select = sa.Select(debit_credit, tag_type, tag,
                                       JournalEntryLineItem.account_id,
                                       sa.func.count().label("freq"))\
-            .filter(JournalEntryLineItem.description.is_not(None),
+            .where(JournalEntryLineItem.description.is_not(None),
                    JournalEntryLineItem.description.like("_%—_%"),
                    JournalEntryLineItem.original_line_item_id.is_(None))\
             .group_by(debit_credit, tag_type, tag,
                       JournalEntryLineItem.account_id)
         result: list[sa.Row] = db.session.execute(select).all()
         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"],
+            = {x.id: x for x in db.session.scalars(
+               sa.select(Account)
+               .where(Account.id.in_({x.account_id for x in result})))
+               .unique()}
+        debit_credit_dict: dict[Literal["debit", "credit"],
                                 DescriptionDebitCredit] \
             = {x.debit_credit: x for x in {self.debit, self.credit}}
         for row in result:
@@ -280,19 +295,17 @@ class DescriptionEditor:
 
         :return: None.
         """
-        if "ACCOUNTING_RECURRING" not in current_app.config:
-            return
-        data: list[tuple[t.Literal["debit", "credit"], str, str, str]] \
-            = [x.split("|")
-               for x in current_app.config["ACCOUNTING_RECURRING"].split(",")]
-        debit_credit_dict: dict[t.Literal["debit", "credit"],
-                                DescriptionDebitCredit] \
-            = {x.debit_credit: x for x in {self.debit, self.credit}}
+        recurring: Recurring = options.recurring
         accounts: dict[str, Account] \
-            = self.__get_accounts({x[1] for x in data})
-        for row in data:
-            debit_credit_dict[row[0]].recurring.append(
-                DescriptionRecurring(row[2], row[3], accounts[row[1]]))
+            = self.__get_accounts(recurring.codes)
+        self.debit.recurring \
+            = [DescriptionRecurring(x.name, accounts[x.account_code],
+                                    x.description_template)
+               for x in recurring.expenses]
+        self.credit.recurring \
+            = [DescriptionRecurring(x.name, accounts[x.account_code],
+                                    x.description_template)
+               for x in recurring.incomes]
 
     @staticmethod
     def __get_accounts(codes: set[str]) -> dict[str, Account]:
@@ -301,18 +314,22 @@ class DescriptionEditor:
         :param codes: The account codes.
         :return: The account.
         """
-        def get_condition(code0: str) -> sa.BinaryExpression:
-            m: re.Match = re.match(r"^(\d{4})-(\d{3})$", code0)
+        if len(codes) == 0:
+            return {}
+
+        def get_condition(code0: str) -> sa.ColumnElement[bool]:
+            m: re.Match[str] | None = re.match(r"^(\d{4})-(\d{3})$", code0)
             assert m is not None, \
                 f"Malformed account code \"{code0}\" for regular transactions."
             return sa.and_(Account.base_code == m.group(1),
                            Account.no == int(m.group(2)))
 
-        conditions: list[sa.BinaryExpression] \
+        conditions: list[sa.ColumnElement[bool]] \
             = [get_condition(x) for x in codes]
         accounts: dict[str, Account] \
             = {x.code: x for x in
-               Account.query.filter(sa.or_(*conditions)).all()}
+               db.session.scalars(
+                   sa.select(Account).where(sa.or_(*conditions))).unique()}
         for code in codes:
             assert code in accounts, \
                 f"Unknown account \"{code}\" for regular transactions."

src/accounting/journal_entry/utils/operators.py

@@ -1,7 +1,7 @@
-# The Mia! Accounting Flask Project.
+# The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/2/19
 
-#  Copyright (c) 2023 imacat.
+#  Copyright (c) 2023-2026 imacat.
 #
 #  Licensed under the Apache License, Version 2.0 (the "License");
 #  you may not use this file except in compliance with the License.
@@ -17,19 +17,17 @@
 """The operators for different journal entry types.
 
 """
-import typing as t
 from abc import ABC, abstractmethod
 
 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 ..forms import JournalEntryForm, CashReceiptJournalEntryForm, \
+    CashDisbursementJournalEntryForm, TransferJournalEntryForm
+from ..forms.line_item import LineItemForm
+from ...models import JournalEntry
+from ...template_globals import default_currency_code
+from ...utils.journal_entry_types import JournalEntryType
 
 
 class JournalEntryOperator(ABC):
@@ -39,7 +37,7 @@ 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 +98,7 @@ 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 +168,7 @@ 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 +241,7 @@ 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.
@@ -334,3 +332,4 @@ def get_journal_entry_op(journal_entry: JournalEntry,
                                      key=lambda x: x.CHECK_ORDER):
         if journal_entry_type.is_my_type(journal_entry):
             return journal_entry_type
+    assert False

src/accounting/journal_entry/utils/original_line_items.py

@@ -1,7 +1,7 @@
-# The Mia! Accounting Flask Project.
+# The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/10
 
-#  Copyright (c) 2023 imacat.
+#  Copyright (c) 2023-2026 imacat.
 #
 #  Licensed under the Apache License, Version 2.0 (the "License");
 #  you may not use this file except in compliance with the License.
@@ -22,10 +22,9 @@ from decimal import Decimal
 import sqlalchemy as sa
 from sqlalchemy.orm import selectinload
 
-from accounting import db
-from accounting.models import Account, JournalEntry, JournalEntryLineItem
-from accounting.utils.cast import be
-from .offset_alias import offset_alias
+from ... import db
+from ...models import Account, JournalEntry, JournalEntryLineItem
+from ...utils.offset_alias import offset_alias
 
 
 def get_selectable_original_line_items(
@@ -45,11 +44,10 @@ 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.amount),
+        (offset.c.is_debit == JournalEntryLineItem.is_debit, offset.c.amount),
         else_=-offset.c.amount))).label("net_balance")
-    conditions: list[sa.BinaryExpression] = [Account.is_need_offset]
-    sub_conditions: list[sa.BinaryExpression] = []
+    conditions: list[sa.ColumnElement[bool]] = [Account.is_need_offset]
+    sub_conditions: list[sa.ColumnElement[bool]] = []
     if is_payable:
         sub_conditions.append(sa.and_(Account.base_code.startswith("2"),
                                       sa.not_(JournalEntryLineItem.is_debit)))
@@ -60,23 +58,25 @@ def get_selectable_original_line_items(
     select_net_balances: sa.Select \
         = sa.select(JournalEntryLineItem.id, net_balance)\
         .join(Account)\
-        .join(offset, be(JournalEntryLineItem.id
-                         == offset.c.original_line_item_id),
+        .join(offset,
+              JournalEntryLineItem.id == offset.c.original_line_item_id,
               isouter=True)\
-        .filter(*conditions)\
+        .where(*conditions)\
         .group_by(JournalEntryLineItem.id)\
         .having(sa.or_(sa.func.count(offset.c.id) == 0, net_balance != 0))
     net_balances: dict[int, Decimal] \
         = {x.id: x.net_balance
-           for x in db.session.execute(select_net_balances).all()}
-    line_items: list[JournalEntryLineItem] = JournalEntryLineItem.query\
-        .filter(JournalEntryLineItem.id.in_({x for x in net_balances}))\
-        .join(JournalEntry)\
-        .order_by(JournalEntry.date, JournalEntryLineItem.is_debit,
-                  JournalEntryLineItem.no)\
+           for x in db.session.execute(select_net_balances)}
+    line_items: list[JournalEntryLineItem] = db.session.scalars(
+        sa.select(JournalEntryLineItem)
+        .where(JournalEntryLineItem.id.in_({x for x in net_balances}))
+        .join(JournalEntry)
+        .order_by(JournalEntry.date, JournalEntry.no,
+                  JournalEntryLineItem.is_debit, JournalEntryLineItem.no)
         .options(selectinload(JournalEntryLineItem.currency),
                  selectinload(JournalEntryLineItem.account),
-                 selectinload(JournalEntryLineItem.journal_entry)).all()
+                 selectinload(JournalEntryLineItem.journal_entry))).all()
+    line_items.reverse()
     for line_item in line_items:
         line_item.net_balance = line_item.amount \
             if net_balances[line_item.id] is None \

src/accounting/journal_entry/views.py

@@ -1,7 +1,7 @@
-# The Mia! Accounting Flask Project.
+# The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/2/18
 
-#  Copyright (c) 2023 imacat.
+#  Copyright (c) 2023-2026 imacat.
 #
 #  Licensed under the Apache License, Version 2.0 (the "License");
 #  you may not use this file except in compliance with the License.
@@ -17,28 +17,29 @@
 """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
 from flask import Blueprint, render_template, session, redirect, request, \
-    flash, url_for
+    flash, url_for, Response
 from werkzeug.datastructures import ImmutableMultiDict
 
-from accounting import db
-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.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, \
     text2html
 from .utils.operators import JournalEntryOperator, JOURNAL_ENTRY_TYPE_TO_OP, \
     get_journal_entry_op
+from .. import db
+from ..locale import lazy_gettext
+from ..models import JournalEntry
+from ..utils.cast import s
+from ..utils.flash_errors import flash_form_errors
+from ..utils.journal_entry_types import JournalEntryType
+from ..utils.next_uri import inherit_next, or_next
+from ..utils.permission import has_permission, can_view, can_edit
+from ..utils.timezone import get_tz_today
+from ..utils.user import get_current_user_pk
 
 bp: Blueprint = Blueprint("journal-entry", __name__)
 """The view blueprint for the journal entry management."""
@@ -49,7 +50,7 @@ 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.
@@ -67,13 +68,13 @@ 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 = get_tz_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:
+def add_journal_entry(journal_entry_type: JournalEntryType) -> Response:
     """Adds a journal entry.
 
     :param journal_entry_type: The journal entry type.
@@ -98,7 +99,7 @@ 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 +112,7 @@ 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.
@@ -133,9 +134,9 @@ 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:
+def update_journal_entry(journal_entry: JournalEntry) -> Response:
     """Updates a journal entry.
 
     :param journal_entry: The journal entry.
@@ -166,9 +167,9 @@ 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:
+def delete_journal_entry(journal_entry: JournalEntry) -> Response:
     """Deletes a journal entry.
 
     :param journal_entry: The journal entry.
@@ -186,31 +187,31 @@ 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) \
-        .order_by(JournalEntry.no).all()
+    journal_entries: list[JournalEntry] = db.session.scalars(
+        sa.select(JournalEntry).where(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) -> Response:
     """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")
@@ -235,4 +236,4 @@ def __get_default_page_uri() -> str:
 
     :return: The URI for the default page.
     """
-    return url_for("accounting.report.default")
+    return url_for("accounting-report.default")

src/accounting/locale.py

@@ -1,4 +1,4 @@
-# The Mia! Accounting Flask Project.
+# The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/1/25
 
 #  Copyright (c) 2023 imacat.
@@ -25,8 +25,10 @@ from flask_babel import LazyString, Domain
 from flask_babel_js import JAVASCRIPT, c2js
 
 translation_dir: Path = Path(__file__).parent / "translations"
+"""The directory of the translation files."""
 domain: Domain = Domain(translation_directories=[translation_dir],
                         domain="accounting")
+"""The message domain."""
 
 
 def gettext(string, **variables) -> str:
@@ -120,6 +122,5 @@ def init_app(app: Flask, bp: Blueprint) -> None:
     :param bp: The blueprint of the accounting application.
     :return: None.
     """
-    bp.add_url_rule("/_jstrans.js", "babel_catalog",
-                    __babel_js_catalog_view)
+    bp.add_url_rule("/_jstrans.js", "babel_catalog", __babel_js_catalog_view)
     app.jinja_env.globals["A_"] = domain.gettext

src/accounting/models.py

@@ -1,7 +1,7 @@
-# The Mia! Accounting Flask Project.
+# The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/1/25
 
-#  Copyright (c) 2023 imacat.
+#  Copyright (c) 2023-2026 imacat.
 #
 #  Licensed under the Apache License, Version 2.0 (the "License");
 #  you may not use this file except in compliance with the License.
@@ -19,33 +19,33 @@
 """
 from __future__ import annotations
 
+import datetime as dt
 import re
-import typing as t
-from datetime import date
 from decimal import Decimal
+from typing import 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, relationship
 
-from accounting import db
-from accounting.locale import gettext
-from accounting.utils.user import user_cls, user_pk_column
+from . import db
+from .locale import gettext
+from .utils.user import base_cls, user_cls, user_pk_column
 
 
-class BaseAccount(db.Model):
+class BaseAccount(base_cls):
     """A base account."""
     __tablename__ = "accounting_base_accounts"
     """The table name."""
-    code = db.Column(db.String, nullable=False, primary_key=True)
-    """The code."""
-    title_l10n = db.Column("title", db.String, nullable=False)
+    code: Mapped[str] = mapped_column(primary_key=True)
+    """The account code."""
+    title_l10n: Mapped[str] = mapped_column("title")
     """The title."""
-    l10n = db.relationship("BaseAccountL10n", back_populates="account",
-                           lazy=False)
+    l10n: Mapped[list[BaseAccountL10n]] \
+        = relationship(back_populates="account", lazy=False)
     """The localized titles."""
-    accounts = db.relationship("Account", back_populates="base")
+    accounts: Mapped[list[Account]] = relationship(back_populates="base")
     """The descendant accounts under the base account."""
 
     def __str__(self) -> str:
@@ -53,7 +53,7 @@ class BaseAccount(db.Model):
 
         :return: The string representation of the base account.
         """
-        return f"{self.code} {self.title.title()}"
+        return f"{self.code} {self.title}"
 
     @property
     def title(self) -> str:
@@ -78,69 +78,64 @@ class BaseAccount(db.Model):
         return [self.code, self.title_l10n] + [x.title for x in self.l10n]
 
 
-class BaseAccountL10n(db.Model):
+class BaseAccountL10n(base_cls):
     """A localized base account title."""
     __tablename__ = "accounting_base_accounts_l10n"
     """The table name."""
-    account_code = db.Column(db.String,
-                             db.ForeignKey(BaseAccount.code,
-                                           onupdate="CASCADE",
+    account_code: Mapped[str] \
+        = mapped_column(sa.ForeignKey(BaseAccount.code, onupdate="CASCADE",
                                       ondelete="CASCADE"),
-                             nullable=False, primary_key=True)
-    """The code of the account."""
-    account = db.relationship(BaseAccount, back_populates="l10n")
+                        primary_key=True)
+    """The account code."""
+    account: Mapped[BaseAccount] = 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."""
 
 
-class Account(db.Model):
+class Account(base_cls):
     """An account."""
     __tablename__ = "accounting_accounts"
     """The table name."""
-    id = db.Column(db.Integer, nullable=False, primary_key=True,
-                   autoincrement=False)
+    id: Mapped[int] = mapped_column(primary_key=True, autoincrement=False)
     """The account ID."""
-    base_code = db.Column(db.String,
-                          db.ForeignKey(BaseAccount.code, onupdate="CASCADE",
-                                        ondelete="CASCADE"),
-                          nullable=False)
+    base_code: Mapped[str] \
+        = mapped_column(sa.ForeignKey(BaseAccount.code, onupdate="CASCADE",
+                                      ondelete="CASCADE"))
     """The code of the base account."""
-    base = db.relationship(BaseAccount, back_populates="accounts")
+    base: Mapped[BaseAccount] = relationship(back_populates="accounts")
     """The base account."""
-    no = db.Column(db.Integer, nullable=False, default=text("1"))
+    no: Mapped[int] = mapped_column(default=sa.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,
-                           server_default=db.func.now())
-    """The time of creation."""
-    created_by_id = db.Column(db.Integer,
-                              db.ForeignKey(user_pk_column,
-                                            onupdate="CASCADE"),
-                              nullable=False)
-    """The ID of the creator."""
-    created_by = db.relationship(user_cls, foreign_keys=created_by_id)
-    """The creator."""
-    updated_at = db.Column(db.DateTime(timezone=True), nullable=False,
-                           server_default=db.func.now())
-    """The time of last update."""
-    updated_by_id = db.Column(db.Integer,
-                              db.ForeignKey(user_pk_column,
-                                            onupdate="CASCADE"),
-                              nullable=False)
-    """The ID of the updator."""
-    updated_by = db.relationship(user_cls, foreign_keys=updated_by_id)
-    """The updator."""
-    l10n = db.relationship("AccountL10n", back_populates="account",
-                           lazy=False)
+    created_at: Mapped[dt.datetime] \
+        = mapped_column(sa.DateTime(timezone=True),
+                        server_default=sa.func.now())
+    """The date and time when this record was created."""
+    created_by_id: Mapped[int] \
+        = mapped_column(sa.ForeignKey(user_pk_column, onupdate="CASCADE"))
+    """The ID of the user who created the record."""
+    created_by: Mapped[user_cls] = relationship(foreign_keys=created_by_id)
+    """The user who created the record."""
+    updated_at: Mapped[dt.datetime] \
+        = mapped_column(sa.DateTime(timezone=True),
+                        server_default=sa.func.now())
+    """The date and time when this record was last updated."""
+    updated_by_id: Mapped[int] \
+        = mapped_column(sa.ForeignKey(user_pk_column, onupdate="CASCADE"))
+    """The ID of the last user who updated the record."""
+    updated_by: Mapped[user_cls] = relationship(foreign_keys=updated_by_id)
+    """The last user who updated the record."""
+    l10n: Mapped[list[AccountL10n]] \
+        = relationship(back_populates="account", lazy=False)
     """The localized titles."""
-    line_items = db.relationship("JournalEntryLineItem",
-                                 back_populates="account")
+    line_items: Mapped[list[JournalEntryLineItem]] \
+        = relationship(back_populates="account")
     """The journal entry line items."""
 
     CASH_CODE: str = "1111-001"
@@ -155,7 +150,7 @@ class Account(db.Model):
 
         :return: The string representation of this account.
         """
-        return f"{self.base_code}-{self.no:03d} {self.title.title()}"
+        return f"{self.base_code}-{self.no:03d} {self.title}"
 
     @property
     def code(self) -> str:
@@ -186,6 +181,8 @@ 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
@@ -215,6 +212,25 @@ 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.
@@ -251,31 +267,37 @@ class Account(db.Model):
 
         :return: None.
         """
-        AccountL10n.query.filter(AccountL10n.account == self).delete()
-        cls: t.Type[t.Self] = self.__class__
-        cls.query.filter(cls.id == self.id).delete()
+        db.session.execute(sa.delete(AccountL10n)
+                           .where(AccountL10n.account == self))
+        cls: type[Self] = self.__class__
+        db.session.execute(sa.delete(cls).where(cls.id == self.id))
 
     @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.
         :return: The account, or None if this account does not exist.
         """
-        m = re.match(r"^([1-9]{4})-(\d{3})$", code)
+        m: re.Match[str] | None = re.match(r"^([1-9]{4})-(\d{3})$", code)
         if m is None:
             return None
-        return cls.query.filter(cls.base_code == m.group(1),
-                                cls.no == int(m.group(2))).first()
+        return db.session.scalar(
+            sa.select(cls).where(cls.base_code == m.group(1),
+                                 cls.no == int(m.group(2))))
 
     @classmethod
-    def debit(cls) -> list[t.Self]:
-        """Returns the debit accounts.
+    def selectable_debit(cls) -> list[Self]:
+        """Returns the selectable debit accounts.
+        Payable line items can not start from debit.
 
-        :return: The debit accounts.
+        :return: The selectable debit accounts.
         """
-        return cls.query.filter(sa.or_(cls.base_code.startswith("1"),
-                                       cls.base_code.startswith("2"),
+        return db.session.scalars(
+            sa.select(cls)
+            .where(sa.or_(cls.base_code.startswith("1"),
+                          sa.and_(cls.base_code.startswith("2"),
+                                  sa.not_(cls.is_need_offset)),
                           cls.base_code.startswith("3"),
                           cls.base_code.startswith("5"),
                           cls.base_code.startswith("6"),
@@ -285,17 +307,20 @@ class Account(db.Model):
                           cls.base_code.startswith("78"),
                           cls.base_code.startswith("8"),
                           cls.base_code.startswith("9")),
-                                cls.base_code != "3351",
-                                cls.base_code != "3353")\
-            .order_by(cls.base_code, cls.no).all()
+                   cls.base_code != "3353")
+            .order_by(cls.base_code, cls.no)).unique().all()
 
     @classmethod
-    def credit(cls) -> list[t.Self]:
-        """Returns the debit accounts.
+    def selectable_credit(cls) -> list[Self]:
+        """Returns the selectable debit accounts.
+        Receivable line items can not start from credit.
 
-        :return: The debit accounts.
+        :return: The selectable debit accounts.
         """
-        return cls.query.filter(sa.or_(cls.base_code.startswith("1"),
+        return db.session.scalars(
+            sa.select(cls)
+            .where(sa.or_(sa.and_(cls.base_code.startswith("1"),
+                                  sa.not_(cls.is_need_offset)),
                           cls.base_code.startswith("2"),
                           cls.base_code.startswith("3"),
                           cls.base_code.startswith("4"),
@@ -305,77 +330,79 @@ class Account(db.Model):
                           cls.base_code.startswith("74"),
                           cls.base_code.startswith("8"),
                           cls.base_code.startswith("9")),
-                                cls.base_code != "3351",
-                                cls.base_code != "3353")\
-            .order_by(cls.base_code, cls.no).all()
+                   cls.base_code != "3353")
+            .order_by(cls.base_code, cls.no)).unique().all()
 
     @classmethod
-    def cash(cls) -> t.Self:
+    def cash(cls) -> Self:
         """Returns the cash account.
 
         :return: The cash account
         """
-        return cls.find_by_code(cls.CASH_CODE)
+        account: Self | None = cls.find_by_code(cls.CASH_CODE)
+        assert account is not None
+        return account
 
     @classmethod
-    def accumulated_change(cls) -> t.Self:
+    def accumulated_change(cls) -> Self:
         """Returns the accumulated-change account.
 
         :return: The accumulated-change account
         """
-        return cls.find_by_code(cls.ACCUMULATED_CHANGE_CODE)
+        account: Self | None = cls.find_by_code(cls.ACCUMULATED_CHANGE_CODE)
+        assert account is not None
+        return account
 
 
-class AccountL10n(db.Model):
+class AccountL10n(base_cls):
     """A localized account title."""
     __tablename__ = "accounting_accounts_l10n"
     """The table name."""
-    account_id = db.Column(db.Integer,
-                           db.ForeignKey(Account.id, onupdate="CASCADE",
+    account_id: Mapped[int] \
+        = mapped_column(sa.ForeignKey(Account.id, onupdate="CASCADE",
                                       ondelete="CASCADE"),
-                           nullable=False, primary_key=True)
+                        primary_key=True)
     """The account ID."""
-    account = db.relationship(Account, back_populates="l10n")
+    account: Mapped[Account] = 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."""
 
 
-class Currency(db.Model):
+class Currency(base_cls):
     """A currency."""
     __tablename__ = "accounting_currencies"
     """The table name."""
-    code = db.Column(db.String, nullable=False, primary_key=True)
-    """The code."""
-    name_l10n = db.Column("name", db.String, nullable=False)
-    """The name."""
-    created_at = db.Column(db.DateTime(timezone=True), nullable=False,
-                           server_default=db.func.now())
-    """The time of creation."""
-    created_by_id = db.Column(db.Integer,
-                              db.ForeignKey(user_pk_column,
-                                            onupdate="CASCADE"),
-                              nullable=False)
-    """The ID of the creator."""
-    created_by = db.relationship(user_cls, foreign_keys=created_by_id)
-    """The creator."""
-    updated_at = db.Column(db.DateTime(timezone=True), nullable=False,
-                           server_default=db.func.now())
-    """The time of last update."""
-    updated_by_id = db.Column(db.Integer,
-                              db.ForeignKey(user_pk_column,
-                                            onupdate="CASCADE"),
-                              nullable=False)
-    """The ID of the updator."""
-    updated_by = db.relationship(user_cls, foreign_keys=updated_by_id)
-    """The updator."""
-    l10n = db.relationship("CurrencyL10n", back_populates="currency",
-                           lazy=False)
+    code: Mapped[str] = mapped_column(primary_key=True)
+    """The currency code."""
+    name_l10n: Mapped[str] = mapped_column("name")
+    """The currency name."""
+    created_at: Mapped[dt.datetime] \
+        = mapped_column(sa.DateTime(timezone=True),
+                        server_default=sa.func.now())
+    """The date and time when this record was created."""
+    created_by_id: Mapped[int] \
+        = mapped_column(sa.ForeignKey(user_pk_column, onupdate="CASCADE"))
+    """The ID of the user who created the record."""
+    created_by: Mapped[user_cls] = relationship(foreign_keys=created_by_id)
+    """The user who created the record."""
+    updated_at: Mapped[dt.datetime] \
+        = mapped_column(sa.DateTime(timezone=True),
+                        server_default=sa.func.now())
+    """The date and time when this record was last updated."""
+    updated_by_id: Mapped[int] \
+        = mapped_column(sa.ForeignKey(user_pk_column, onupdate="CASCADE"))
+    """The ID of the last user who updated the record."""
+    updated_by: Mapped[user_cls] \
+        = relationship(foreign_keys=updated_by_id)
+    """The last user who updated the record."""
+    l10n: Mapped[list[CurrencyL10n]] \
+        = relationship(back_populates="currency", lazy=False)
     """The localized names."""
-    line_items = db.relationship("JournalEntryLineItem",
-                                 back_populates="currency")
+    line_items: Mapped[list[JournalEntryLineItem]] \
+        = relationship(back_populates="currency")
     """The journal entry line items."""
 
     def __str__(self) -> str:
@@ -406,6 +433,8 @@ 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
@@ -438,7 +467,7 @@ class Currency(db.Model):
 
         :return: True if the currency can be deleted, or False otherwise.
         """
-        from accounting.template_globals import default_currency_code
+        from .template_globals import default_currency_code
         if self.code == default_currency_code():
             return False
         return len(self.line_items) == 0
@@ -448,25 +477,26 @@ class Currency(db.Model):
 
         :return: None.
         """
-        CurrencyL10n.query.filter(CurrencyL10n.currency == self).delete()
-        cls: t.Type[t.Self] = self.__class__
-        cls.query.filter(cls.code == self.code).delete()
+        db.session.execute(
+            sa.delete(CurrencyL10n)
+            .where(CurrencyL10n.currency_code == self.code))
+        db.session.delete(self)
 
 
-class CurrencyL10n(db.Model):
+class CurrencyL10n(base_cls):
     """A localized currency name."""
     __tablename__ = "accounting_currencies_l10n"
     """The table name."""
-    currency_code = db.Column(db.String,
-                              db.ForeignKey(Currency.code, onupdate="CASCADE",
+    currency_code: Mapped[str] \
+        = mapped_column(sa.ForeignKey(Currency.code, onupdate="CASCADE",
                                       ondelete="CASCADE"),
-                              nullable=False, primary_key=True)
+                        primary_key=True)
     """The currency code."""
-    currency = db.relationship(Currency, back_populates="l10n")
+    currency: Mapped[Currency] = 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."""
 
 
@@ -513,41 +543,38 @@ class JournalEntryCurrency:
         return sum([x.amount for x in self.credit])
 
 
-class JournalEntry(db.Model):
+class JournalEntry(base_cls):
     """A journal entry."""
     __tablename__ = "accounting_journal_entries"
     """The table name."""
-    id = db.Column(db.Integer, nullable=False, primary_key=True,
-                   autoincrement=False)
+    id: Mapped[int] = mapped_column(primary_key=True, 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"))
-    """The account number under the date."""
-    note = db.Column(db.String)
+    no: Mapped[int] = mapped_column(default=sa.text("1"))
+    """The journal entry number under the date."""
+    note: Mapped[str | None]
     """The note."""
-    created_at = db.Column(db.DateTime(timezone=True), nullable=False,
-                           server_default=db.func.now())
-    """The time of creation."""
-    created_by_id = db.Column(db.Integer,
-                              db.ForeignKey(user_pk_column,
-                                            onupdate="CASCADE"),
-                              nullable=False)
-    """The ID of the creator."""
-    created_by = db.relationship(user_cls, foreign_keys=created_by_id)
-    """The creator."""
-    updated_at = db.Column(db.DateTime(timezone=True), nullable=False,
-                           server_default=db.func.now())
-    """The time of last update."""
-    updated_by_id = db.Column(db.Integer,
-                              db.ForeignKey(user_pk_column,
-                                            onupdate="CASCADE"),
-                              nullable=False)
-    """The ID of the updator."""
-    updated_by = db.relationship(user_cls, foreign_keys=updated_by_id)
-    """The updator."""
-    line_items = db.relationship("JournalEntryLineItem",
-                                 back_populates="journal_entry")
+    created_at: Mapped[dt.datetime] \
+        = mapped_column(sa.DateTime(timezone=True),
+                        server_default=sa.func.now())
+    """The date and time when this record was created."""
+    created_by_id: Mapped[int] \
+        = mapped_column(sa.ForeignKey(user_pk_column, onupdate="CASCADE"))
+    """The ID of the user who created the record."""
+    created_by: Mapped[user_cls] = relationship(foreign_keys=created_by_id)
+    """The user who created the record."""
+    updated_at: Mapped[dt.datetime] \
+        = mapped_column(sa.DateTime(timezone=True),
+                        server_default=sa.func.now())
+    """The date and time when this record was last updated."""
+    updated_by_id: Mapped[int] \
+        = mapped_column(sa.ForeignKey(user_pk_column, onupdate="CASCADE"))
+    """The ID of the last user who updated the record."""
+    updated_by: Mapped[user_cls] = relationship(foreign_keys=updated_by_id)
+    """The last user who updated the record."""
+    line_items: Mapped[list[JournalEntryLineItem]] \
+        = relationship(back_populates="journal_entry")
     """The line items."""
 
     def __str__(self) -> str:
@@ -628,57 +655,49 @@ class JournalEntry(db.Model):
 
         :return: None.
         """
-        JournalEntryLineItem.query\
-            .filter(JournalEntryLineItem.journal_entry_id == self.id).delete()
+        db.session.execute(
+            sa.delete(JournalEntryLineItem)
+            .where(JournalEntryLineItem.journal_entry_id == self.id))
         db.session.delete(self)
 
 
-class JournalEntryLineItem(db.Model):
+class JournalEntryLineItem(base_cls):
     """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,
-                   autoincrement=False)
+    id: Mapped[int] = mapped_column(primary_key=True, autoincrement=False)
     """The line item ID."""
-    journal_entry_id = db.Column(db.Integer,
-                                 db.ForeignKey(JournalEntry.id,
-                                               onupdate="CASCADE",
-                                               ondelete="CASCADE"),
-                                 nullable=False)
+    journal_entry_id: Mapped[int] \
+        = mapped_column(sa.ForeignKey(JournalEntry.id, onupdate="CASCADE",
+                                      ondelete="CASCADE"))
     """The journal entry ID."""
-    journal_entry = db.relationship(JournalEntry, back_populates="line_items")
+    journal_entry: Mapped[JournalEntry] \
+        = 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,
-                                      db.ForeignKey(id, onupdate="CASCADE"),
-                                      nullable=True)
+    original_line_item_id: Mapped[int | None] \
+        = mapped_column(sa.ForeignKey(id, onupdate="CASCADE"))
     """The ID of the original line item."""
-    original_line_item = db.relationship("JournalEntryLineItem",
-                                         back_populates="offsets",
-                                         remote_side=id, passive_deletes=True)
+    original_line_item: Mapped[JournalEntryLineItem | None] \
+        = relationship(remote_side=id, passive_deletes=True)
     """The original line item."""
-    offsets = db.relationship("JournalEntryLineItem",
-                              back_populates="original_line_item")
-    """The offset items."""
-    currency_code = db.Column(db.String,
-                              db.ForeignKey(Currency.code, onupdate="CASCADE"),
-                              nullable=False)
+    currency_code: Mapped[str] \
+        = mapped_column(sa.ForeignKey(Currency.code, onupdate="CASCADE"))
     """The currency code."""
-    currency = db.relationship(Currency, back_populates="line_items")
+    currency: Mapped[Currency] = relationship(back_populates="line_items")
     """The currency."""
-    account_id = db.Column(db.Integer,
-                           db.ForeignKey(Account.id,
-                                         onupdate="CASCADE"),
-                           nullable=False)
+    account_id: Mapped[int] \
+        = mapped_column(sa.ForeignKey(Account.id, onupdate="CASCADE"))
     """The account ID."""
-    account = db.relationship(Account, back_populates="line_items", lazy=False)
+    account: Mapped[Account] \
+        = 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(sa.Numeric(14, 2))
     """The amount."""
 
     def __str__(self) -> str:
@@ -687,7 +706,7 @@ class JournalEntryLineItem(db.Model):
         :return: The string representation of the line item.
         """
         if not hasattr(self, "__str"):
-            from accounting.template_filters import format_date, format_amount
+            from .template_filters import format_date, format_amount
             setattr(self, "__str",
                     gettext("%(date)s %(description)s %(amount)s",
                             date=format_date(self.journal_entry.date),
@@ -704,14 +723,6 @@ 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.
@@ -726,13 +737,43 @@ 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:
@@ -747,16 +788,89 @@ 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 query_values(self) -> tuple[list[str], list[str]]:
+    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] = db.session.scalars(
+                sa.select(cls).join(JournalEntry)
+                .where(cls.original_line_item_id == self.id)
+                .order_by(JournalEntry.date, JournalEntry.no,
+                          cls.is_debit, cls.no)).unique().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]:
         """Returns the values to be queried.
 
         :return: The values to be queried.
@@ -766,16 +880,37 @@ class JournalEntryLineItem(db.Model):
             frac: Decimal = (value - whole).normalize()
             return str(whole) + str(abs(frac))[1:]
 
-        journal_entry_day: date = self.journal_entry.date
-        description: str = "" if self.description is None else self.description
-        return ([description],
-                [str(journal_entry_day.year),
-                 "{}/{}".format(journal_entry_day.year,
-                                journal_entry_day.month),
-                 "{}/{}".format(journal_entry_day.month,
-                                journal_entry_day.day),
-                 "{}/{}/{}".format(journal_entry_day.year,
-                                   journal_entry_day.month,
-                                   journal_entry_day.day),
-                 format_amount(self.amount),
-                 format_amount(self.net_balance)])
+        return ["{}/{}/{}".format(self.journal_entry.date.year,
+                                  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)]
+
+
+class Option(base_cls):
+    """An option."""
+    __tablename__ = "accounting_options"
+    """The table name."""
+    name: Mapped[str] = mapped_column(primary_key=True)
+    """The name."""
+    value: Mapped[str] = mapped_column(sa.Text)
+    """The option value."""
+    created_at: Mapped[dt.datetime] \
+        = mapped_column(sa.DateTime(timezone=True),
+                        server_default=sa.func.now())
+    """The date and time when this record was created."""
+    created_by_id: Mapped[int] \
+        = mapped_column(sa.ForeignKey(user_pk_column, onupdate="CASCADE"))
+    """The ID of the user who created the record."""
+    created_by: Mapped[user_cls] = relationship(foreign_keys=created_by_id)
+    """The user who created the record."""
+    updated_at: Mapped[dt.datetime] \
+        = mapped_column(sa.DateTime(timezone=True),
+                        server_default=sa.func.now())
+    """The date and time when this record was last updated."""
+    updated_by_id: Mapped[int] \
+        = mapped_column(sa.ForeignKey(user_pk_column, onupdate="CASCADE"))
+    """The ID of the last user who updated the record."""
+    updated_by: Mapped[user_cls] = relationship(foreign_keys=updated_by_id)
+    """The last user who updated the record."""

src/accounting/option/__init__.py

@@ -0,0 +1,30 @@
+# The Mia! Accounting Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/22
+
+#  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 option management.
+
+"""
+from flask import Blueprint
+
+
+def init_app(bp: Blueprint) -> None:
+    """Initialize the application.
+
+    :param bp: The blueprint of the accounting application.
+    :return: None.
+    """
+    from .views import bp as option_bp
+    bp.register_blueprint(option_bp, url_prefix="/options")

src/accounting/option/forms.py

@@ -0,0 +1,269 @@
+# The Mia! Accounting Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/22
+
+#  Copyright (c) 2023-2026 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 option management.
+
+"""
+from flask import render_template
+from flask_babel import LazyString
+from flask_wtf import FlaskForm
+from wtforms import StringField, FieldList, FormField, IntegerField
+from wtforms.validators import DataRequired, ValidationError
+
+from ..forms import ACCOUNT_REQUIRED, CurrencyExists, AccountExists, \
+    IsDebitAccount, IsCreditAccount
+from ..locale import lazy_gettext
+from ..models import Account
+from ..utils.current_account import CurrentAccount
+from ..utils.options import Options
+from ..utils.strip_text import strip_text
+
+
+class CurrentAccountExists:
+    """The validator to check that the current account exists."""
+
+    def __call__(self, form: FlaskForm, field: StringField) -> None:
+        if field.data is None or field.data == CurrentAccount.CURRENT_AL_CODE:
+            return
+        if Account.find_by_code(field.data) is None:
+            raise ValidationError(lazy_gettext(
+                "The account does not exist."))
+
+
+class AccountNotCurrent:
+    """The validator to check that the account is a current account."""
+
+    def __call__(self, form: FlaskForm, field: StringField) -> None:
+        if field.data is None or field.data == CurrentAccount.CURRENT_AL_CODE:
+            return
+        if field.data[:2] not in {"11", "12", "21", "22"}:
+            raise ValidationError(lazy_gettext(
+                "This is not a current account."))
+
+
+class NotStartPayableFromExpense:
+    """The validator to check that a payable line item does not start from
+    expense."""
+
+    def __call__(self, form: FlaskForm, field: StringField) -> None:
+        if field.data is None or field.data[0] != "2":
+            return
+        account: Account | None = Account.find_by_code(field.data)
+        if account is not None and account.is_need_offset:
+            raise ValidationError(lazy_gettext(
+                "You cannot select a payable account as expense."))
+
+
+class NotStartReceivableFromIncome:
+    """The validator to check that a receivable line item does not start
+    from income."""
+
+    def __call__(self, form: FlaskForm, field: StringField) -> None:
+        if field.data is None or field.data[0] != "1":
+            return
+        account: Account | None = Account.find_by_code(field.data)
+        if account is not None and account.is_need_offset:
+            raise ValidationError(lazy_gettext(
+                "You cannot select a receivable account as income."))
+
+
+class RecurringItemForm(FlaskForm):
+    """The base sub-form to add or update the recurring item."""
+    no = IntegerField()
+    """The order number of this recurring item."""
+    name = StringField()
+    """The name of the recurring item."""
+    account_code = StringField()
+    """The account code."""
+    description_template = StringField()
+    """The description template."""
+
+    @property
+    def account_text(self) -> str | None:
+        """Returns the account text.
+
+        :return: The account text.
+        """
+        if self.account_code.data is None:
+            return None
+        account: Account | None = Account.find_by_code(self.account_code.data)
+        return None if account is None else str(account)
+
+    @property
+    def all_errors(self) -> list[str | LazyString]:
+        """Returns all the errors of the form.
+
+        :return: All the errors of the form.
+        """
+        all_errors: list[str | LazyString] = []
+        for key in self.errors:
+            if key != "csrf_token":
+                all_errors.extend(self.errors[key])
+        return all_errors
+
+
+class RecurringExpenseForm(RecurringItemForm):
+    """The sub-form to add or update the recurring expenses."""
+    no = IntegerField()
+    """The order number of this recurring item."""
+    name = StringField(
+        filters=[strip_text],
+        validators=[DataRequired(lazy_gettext("Please fill in the name."))])
+    """The name of the recurring item."""
+    account_code = StringField(
+        filters=[strip_text],
+        validators=[
+            ACCOUNT_REQUIRED,
+            AccountExists(),
+            IsDebitAccount(lazy_gettext("This account is not for expense.")),
+            NotStartPayableFromExpense()])
+    """The account code."""
+    description_template = StringField(
+        filters=[strip_text],
+        validators=[
+            DataRequired(lazy_gettext(
+                "Please fill in the description template."))])
+    """The template for the line item description."""
+
+
+class RecurringIncomeForm(RecurringItemForm):
+    """The sub-form to add or update the recurring incomes."""
+    no = IntegerField()
+    """The order number of this recurring item."""
+    name = StringField(
+        filters=[strip_text],
+        validators=[DataRequired(lazy_gettext("Please fill in the name."))])
+    """The name of the recurring item."""
+    account_code = StringField(
+        filters=[strip_text],
+        validators=[
+            ACCOUNT_REQUIRED,
+            AccountExists(),
+            IsCreditAccount(lazy_gettext("This account is not for income.")),
+            NotStartReceivableFromIncome()])
+    """The account code."""
+    description_template = StringField(
+        filters=[strip_text],
+        validators=[
+            DataRequired(lazy_gettext(
+                "Please fill in the description template."))])
+    """The description template."""
+
+
+class RecurringForm(RecurringItemForm):
+    """The sub-form for the recurring expenses and incomes."""
+    expenses = FieldList(FormField(RecurringExpenseForm), name="expense")
+    """The recurring expenses."""
+    incomes = FieldList(FormField(RecurringIncomeForm), name="income")
+    """The recurring incomes."""
+
+    @property
+    def item_template(self) -> str:
+        """Returns the template of a recurring item.
+
+        :return: The template of a recurring item.
+        """
+        return render_template(
+            "accounting/option/include/form-recurring-item.html",
+            expense_income="EXPENSE_INCOME",
+            item_index="ITEM_INDEX",
+            form=RecurringItemForm())
+
+    @property
+    def expense_accounts(self) -> list[Account]:
+        """The expense accounts.
+
+        :return: None.
+        """
+        return Account.selectable_debit()
+
+    @property
+    def income_accounts(self) -> list[Account]:
+        """The income accounts.
+
+        :return: None.
+        """
+        return Account.selectable_credit()
+
+    @property
+    def as_data(self) -> dict[str, list[tuple[str, str, str]]]:
+        """Returns the form data.
+
+        :return: The form data.
+        """
+        def as_tuple(item: RecurringItemForm) -> tuple[str, str, str]:
+            return (item.name.data, item.account_code.data,
+                    item.description_template.data)
+
+        expenses: list[RecurringItemForm] = [x.form for x in self.expenses]
+        self.__sort_item_forms(expenses)
+        incomes: list[RecurringItemForm] = [x.form for x in self.incomes]
+        self.__sort_item_forms(incomes)
+        return {"expense": [as_tuple(x) for x in expenses],
+                "income": [as_tuple(x) for x in incomes]}
+
+    @staticmethod
+    def __sort_item_forms(forms: list[RecurringItemForm]) -> None:
+        """Sorts the recurring item sub-forms.
+
+        :param forms: The recurring item sub-forms.
+        :return: None.
+        """
+        ord_by_form: dict[RecurringItemForm, int] \
+            = {forms[i]: i for i in range(len(forms))}
+        recv_no: set[int] = {x.no.data for x in forms if x.no.data is not None}
+        missing_recv_no: int = 100 if len(recv_no) == 0 else max(recv_no) + 100
+        forms.sort(key=lambda x: (x.no.data or missing_recv_no,
+                                  ord_by_form.get(x)))
+
+
+class OptionForm(FlaskForm):
+    """The form to update the options."""
+    default_currency_code = StringField(
+        filters=[strip_text],
+        validators=[
+            DataRequired(lazy_gettext("Please select the default currency.")),
+            CurrencyExists()])
+    """The default currency code."""
+    default_ie_account_code = StringField(
+        filters=[strip_text],
+        validators=[
+            DataRequired(lazy_gettext(
+                "Please select the default account"
+                " for the income and expenses log.")),
+            CurrentAccountExists(),
+            AccountNotCurrent()])
+    """The default account code for the income and expenses log."""
+    recurring = FormField(RecurringForm)
+    """The recurring expenses and incomes."""
+
+    def populate_obj(self, obj: Options) -> None:
+        """Populates the form data into a currency object.
+
+        :param obj: The currency object.
+        :return: None.
+        """
+        obj.default_currency_code = self.default_currency_code.data
+        obj.default_ie_account_code = self.default_ie_account_code.data
+        obj.recurring_data = self.recurring.form.as_data
+
+    @property
+    def current_accounts(self) -> list[CurrentAccount]:
+        """Returns the current accounts.
+
+        :return: The current accounts.
+        """
+        return CurrentAccount.accounts()

src/accounting/option/views.py

@@ -0,0 +1,83 @@
+# The Mia! Accounting Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/22
+
+#  Copyright (c) 2023-2026 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 views for the option management.
+
+"""
+from urllib.parse import parse_qsl, urlencode
+
+from flask import Blueprint, render_template, redirect, session, request, \
+    flash, url_for, Response
+from werkzeug.datastructures import ImmutableMultiDict
+
+from .forms import OptionForm
+from ..locale import lazy_gettext
+from ..utils.cast import s
+from ..utils.flash_errors import flash_form_errors
+from ..utils.next_uri import inherit_next
+from ..utils.options import options
+from ..utils.permission import has_permission, can_admin
+
+bp: Blueprint = Blueprint("option", __name__)
+"""The view blueprint for the currency management."""
+
+
+@bp.get("", endpoint="detail")
+@has_permission(can_admin)
+def show_options() -> str:
+    """Shows the options.
+
+    :return: The options.
+    """
+    return render_template("accounting/option/detail.html", obj=options)
+
+
+@bp.get("edit", endpoint="edit")
+@has_permission(can_admin)
+def show_option_form() -> str:
+    """Shows the option form.
+
+    :return: The option form.
+    """
+    form: OptionForm
+    if "form" in session:
+        form = OptionForm(ImmutableMultiDict(parse_qsl(session["form"])))
+        del session["form"]
+        form.validate()
+    else:
+        form = OptionForm(obj=options)
+    return render_template("accounting/option/form.html", form=form)
+
+
+@bp.post("update", endpoint="update")
+@has_permission(can_admin)
+def update_options() -> Response:
+    """Updates the options.
+
+    :return: The redirection to the option form.
+    """
+    form = OptionForm(request.form)
+    if not form.validate():
+        flash_form_errors(form)
+        session["form"] = urlencode(list(request.form.items()))
+        return redirect(inherit_next(url_for("accounting.option.edit")))
+    form.populate_obj(options)
+    if not options.is_modified:
+        flash(s(lazy_gettext("The settings were not modified.")), "success")
+        return redirect(inherit_next(url_for("accounting.option.detail")))
+    options.commit()
+    flash(s(lazy_gettext("The settings are saved successfully.")), "success")
+    return redirect(inherit_next(url_for("accounting.option.detail")))

src/accounting/report/__init__.py

@@ -1,4 +1,4 @@
-# The Mia! Accounting Flask Project.
+# The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/3
 
 #  Copyright (c) 2023 imacat.
@@ -17,19 +17,21 @@
 """The report management.
 
 """
-from flask import Flask, Blueprint
+from flask import Flask
 
 
-def init_app(app: Flask, bp: Blueprint) -> None:
+def init_app(app: Flask, url_prefix: str) -> None:
     """Initialize the application.
 
     :param app: The Flask application.
-    :param bp: The blueprint of the accounting application.
+    :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
-    bp.register_blueprint(report_bp, url_prefix="/reports")
+    app.register_blueprint(report_bp, url_prefix=url_prefix)

src/accounting/report/converters.py

@@ -1,7 +1,7 @@
-# The Mia! Accounting Flask Project.
+# The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/3
 
-#  Copyright (c) 2023 imacat.
+#  Copyright (c) 2023-2026 imacat.
 #
 #  Licensed under the Apache License, Version 2.0 (the "License");
 #  you may not use this file except in compliance with the License.
@@ -22,14 +22,14 @@ import re
 from flask import abort
 from werkzeug.routing import BaseConverter
 
-from accounting.models import Account
 from .period import Period, get_period
-from .utils.ie_account import IncomeExpensesAccount
+from ..models import Account
+from ..utils.current_account import CurrentAccount
 
 
 class PeriodConverter(BaseConverter):
-    """The supplier converter to convert the period specification from and to
-    the corresponding period in the routes."""
+    """The converter to convert the period specification from and to the
+    corresponding period in the routes."""
 
     def to_python(self, value: str) -> Period:
         """Converts a period specification to a period.
@@ -51,26 +51,52 @@ class PeriodConverter(BaseConverter):
         return value.spec
 
 
-class IncomeExpensesAccountConverter(BaseConverter):
-    """The supplier converter to convert the income and expenses log pseudo
-    account code from and to the corresponding pseudo account in the routes."""
+class CurrentAccountConverter(BaseConverter):
+    """The converter to convert the current account code from and to the
+    corresponding account in the routes."""
 
-    def to_python(self, value: str) -> IncomeExpensesAccount:
+    def to_python(self, value: str) -> CurrentAccount:
         """Converts an account code to an account.
 
         :param value: The account code.
         :return: The corresponding account.
         """
-        if value == IncomeExpensesAccount.CURRENT_AL_CODE:
-            return IncomeExpensesAccount.current_assets_and_liabilities()
+        if value == CurrentAccount.CURRENT_AL_CODE:
+            return CurrentAccount.current_assets_and_liabilities()
         if not re.match("^[12][12]", value):
             abort(404)
         account: Account | None = Account.find_by_code(value)
         if account is None:
             abort(404)
-        return IncomeExpensesAccount(account)
+        return CurrentAccount(account)
 
-    def to_url(self, value: IncomeExpensesAccount) -> str:
+    def to_url(self, value: CurrentAccount) -> str:
+        """Converts an account to account code.
+
+        :param value: The account.
+        :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.

src/accounting/report/period/__init__.py

@@ -1,4 +1,4 @@
-# The Mia! Accounting Flask Project.
+# The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/9
 
 #  Copyright (c) 2023 imacat.

src/accounting/report/period/chooser.py

@@ -1,7 +1,7 @@
-# The Mia! Accounting Flask Project.
+# The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/4
 
-#  Copyright (c) 2023 imacat.
+#  Copyright (c) 2023-2026 imacat.
 #
 #  Licensed under the Apache License, Version 2.0 (the "License");
 #  you may not use this file except in compliance with the License.
@@ -20,25 +20,29 @@ 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
-from datetime import date
+import datetime as dt
+from collections.abc import Callable
+
+import sqlalchemy as sa
 
-from accounting.models import JournalEntry
 from .period import Period
 from .shortcuts import ThisMonth, LastMonth, SinceLastMonth, ThisYear, \
     LastYear, Today, Yesterday, AllTime, TemplatePeriod, YearPeriod
+from ... import db
+from ...models import JournalEntry
+from ...utils.timezone import get_tz_today
 
 
 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
@@ -61,12 +65,12 @@ class PeriodChooser:
         self.url_template: str = get_url(TemplatePeriod())
         """The URL template."""
 
-        first: JournalEntry | None \
-            = JournalEntry.query.order_by(JournalEntry.date).first()
-        start: date | None = None if first is None else first.date
+        first: JournalEntry | None = db.session.scalar(
+            sa.select(JournalEntry).order_by(JournalEntry.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 +84,8 @@ class PeriodChooser:
         """The available years."""
 
         if self.has_data:
-            today: date = date.today()
-            self.has_last_month = start < date(today.year, today.month, 1)
+            today: dt.date = get_tz_today()
+            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

@@ -1,7 +1,7 @@
-# The Mia! Accounting Flask Project.
+# The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/4
 
-#  Copyright (c) 2023 imacat.
+#  Copyright (c) 2023-2026 imacat.
 #
 #  Licensed under the Apache License, Version 2.0 (the "License");
 #  you may not use this file except in compliance with the License.
@@ -17,12 +17,12 @@
 """The period description composer.
 
 """
-from datetime import date, timedelta
+import datetime as dt
 
-from accounting.locale import gettext
+from ...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

@@ -1,4 +1,4 @@
-# The Mia! Accounting Flask Project.
+# The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/4
 
 #  Copyright (c) 2023 imacat.
@@ -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

@@ -1,7 +1,7 @@
-# The Mia! Accounting Flask Project.
+# The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/4
 
-#  Copyright (c) 2023 imacat.
+#  Copyright (c) 2023-2026 imacat.
 #
 #  Licensed under the Apache License, Version 2.0 (the "License");
 #  you may not use this file except in compliance with the License.
@@ -18,9 +18,9 @@
 
 """
 import calendar
+import datetime as dt
 import re
-import typing as t
-from datetime import date
+from collections.abc import Callable
 
 from .period import Period
 from .shortcuts import ThisMonth, LastMonth, SinceLastMonth, ThisYear, \
@@ -39,7 +39,7 @@ 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 +57,7 @@ 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.
@@ -67,6 +67,7 @@ def __parse_spec(text: str) -> tuple[date | None, date | None]:
     """
     if text == "-":
         return None, None
+    m: re.Match[str] | None
     m = re.match(f"^{DATE_SPEC_RE}$", text)
     if m is not None:
         return __get_start(m[1], m[2], m[3]), \
@@ -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 date(int(year), 1, 1)
+        return dt.date(int(year), int(month), 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 date(int(year), 12, 31)
+        return dt.date(year_n, month_n, day_n)
+    return dt.date(int(year), 12, 31)

src/accounting/report/period/period.py

@@ -1,4 +1,4 @@
-# The Mia! Accounting Flask Project.
+# The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/4
 
 #  Copyright (c) 2023 imacat.
@@ -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
-from datetime import date, timedelta
+import datetime as dt
+from typing import Self
 
 from .description import get_desc
 from .month_end import month_end
@@ -31,18 +31,18 @@ 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."""
+        """Whether this is the default period."""
         self.is_this_month: bool = False
         """Whether the period is this month."""
         self.is_last_month: bool = False
@@ -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) \
-            and self.end == date(self.start.year, 12, 31)
+        self.is_a_year = self.start == dt.date(self.start.year, 1, 1) \
+            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

@@ -1,7 +1,7 @@
-# The Mia! Accounting Flask Project.
+# The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/4
 
-#  Copyright (c) 2023 imacat.
+#  Copyright (c) 2023-2026 imacat.
 #
 #  Licensed under the Apache License, Version 2.0 (the "License");
 #  you may not use this file except in compliance with the License.
@@ -17,18 +17,19 @@
 """The named shortcut periods.
 
 """
-from datetime import date, timedelta
+import datetime as dt
 
-from accounting.locale import gettext
 from .month_end import month_end
 from .period import Period
+from ...locale import gettext
+from ...utils.timezone import get_tz_today
 
 
 class ThisMonth(Period):
     """The period of this month."""
     def __init__(self):
-        today: date = date.today()
-        this_month_start: date = date(today.year, today.month, 1)
+        today: dt.date = get_tz_today()
+        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 +44,13 @@ class ThisMonth(Period):
 class LastMonth(Period):
     """The period of this month."""
     def __init__(self):
-        today: date = date.today()
+        today: dt.date = get_tz_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 +64,13 @@ class LastMonth(Period):
 class SinceLastMonth(Period):
     """The period of this month."""
     def __init__(self):
-        today: date = date.today()
+        today: dt.date = get_tz_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 +83,9 @@ class SinceLastMonth(Period):
 class ThisYear(Period):
     """The period of this year."""
     def __init__(self):
-        year: int = date.today().year
-        start: date = date(year, 1, 1)
-        end: date = date(year, 12, 31)
+        year: int = get_tz_today().year
+        start: dt.date = dt.date(year, 1, 1)
+        end: dt.date = dt.date(year, 12, 31)
         super().__init__(start, end)
         self.is_this_year = True
 
@@ -97,9 +98,9 @@ class ThisYear(Period):
 class LastYear(Period):
     """The period of last year."""
     def __init__(self):
-        year: int = date.today().year
-        start: date = date(year - 1, 1, 1)
-        end: date = date(year - 1, 12, 31)
+        year: int = get_tz_today().year
+        start: dt.date = dt.date(year - 1, 1, 1)
+        end: dt.date = dt.date(year - 1, 12, 31)
         super().__init__(start, end)
         self.is_last_year = True
 
@@ -112,7 +113,7 @@ class LastYear(Period):
 class Today(Period):
     """The period of today."""
     def __init__(self):
-        today: date = date.today()
+        today: dt.date = get_tz_today()
         super().__init__(today, today)
         self.is_today = True
 
@@ -125,7 +126,7 @@ class Today(Period):
 class Yesterday(Period):
     """The period of yesterday."""
     def __init__(self):
-        yesterday: date = date.today() - timedelta(days=1)
+        yesterday: dt.date = get_tz_today() - dt.timedelta(days=1)
         super().__init__(yesterday, yesterday)
         self.is_yesterday = True
 
@@ -163,6 +164,6 @@ class YearPeriod(Period):
 
         :param year: The year.
         """
-        start: date = date(year, 1, 1)
-        end: date = date(year, 12, 31)
+        start: dt.date = dt.date(year, 1, 1)
+        end: dt.date = dt.date(year, 12, 31)
         super().__init__(start, end)

src/accounting/report/period/specification.py

@@ -1,4 +1,4 @@
-# The Mia! Accounting Flask Project.
+# The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/4
 
 #  Copyright (c) 2023 imacat.
@@ -17,22 +17,28 @@
 """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.
     :param end: The end of the period.
     :return: The period specification.
     """
-    if start is None and end is None:
-        return "-"
-    if end is None:
-        return __get_since_spec(start)
     if start is None:
-        return __get_until_spec(end)
+        return "-" if end is None else __get_until_spec(end)
+    return __get_since_spec(start) if end is None else __get_spec(start, end)
+
+
+def __get_spec(start: dt.date, end: dt.date) -> str:
+    """Returns the period specification with both start and end.
+
+    :param start: The start of the period.
+    :param end: The end of the period.
+    :return: The period specification.
+    """
     try:
         return __get_year_spec(start, end)
     except ValueError:
@@ -44,7 +50,7 @@ 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 +63,7 @@ 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 +71,12 @@ 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 +94,7 @@ 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 +102,7 @@ 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 +111,7 @@ 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/__init__.py

@@ -1,4 +1,4 @@
-# The Mia! Accounting Flask Project.
+# The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/7
 
 #  Copyright (c) 2023 imacat.

src/accounting/report/reports/balance_sheet.py

@@ -1,7 +1,7 @@
-# The Mia! Accounting Flask Project.
+# The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/7
 
-#  Copyright (c) 2023 imacat.
+#  Copyright (c) 2023-2026 imacat.
 #
 #  Licensed under the Apache License, Version 2.0 (the "License");
 #  you may not use this file except in compliance with the License.
@@ -22,20 +22,18 @@ from decimal import Decimal
 import sqlalchemy as sa
 from flask import render_template, Response
 
-from accounting import db
-from accounting.locale import gettext
-from accounting.models import Currency, BaseAccount, Account, JournalEntry, \
+from ..period import Period, PeriodChooser
+from ..utils.base_page_params import BasePageParams
+from ..utils.base_report import BaseReport
+from ..utils.csv_export import BaseCSVRow, csv_download, period_spec
+from ..utils.option_link import OptionLink
+from ..utils.report_chooser import ReportChooser
+from ..utils.report_type import ReportType
+from ..utils.urls import ledger_url, balance_sheet_url, income_statement_url
+from ... import db
+from ...locale import gettext
+from ...models import Currency, BaseAccount, Account, JournalEntry, \
     JournalEntryLineItem
-from accounting.report.period import Period, PeriodChooser
-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, \
-    period_spec
-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, balance_sheet_url, \
-    income_statement_url
 
 
 class ReportAccount:
@@ -121,9 +119,9 @@ class AccountCollector:
 
         :return: The balances.
         """
-        sub_conditions: list[sa.BinaryExpression] \
+        sub_conditions: list[sa.ColumnElement[bool]] \
             = [Account.base_code.startswith(x) for x in {"1", "2", "3"}]
-        conditions: list[sa.BinaryExpression] \
+        conditions: list[sa.ColumnElement[bool]] \
             = [JournalEntryLineItem.currency_code == self.__currency.code,
                sa.or_(*sub_conditions)]
         if self.__period.end is not None:
@@ -135,15 +133,18 @@ class AccountCollector:
             = sa.select(Account.id, Account.base_code, Account.no,
                         balance_func)\
             .join(JournalEntry).join(Account)\
-            .filter(*conditions)\
+            .where(*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()
-        self.__all_accounts: list[Account] = Account.query\
-            .filter(sa.or_(Account.id.in_({x.id for x in account_balances}),
+        self.__all_accounts: list[Account] = db.session.scalars(
+            sa.select(Account)
+            .where(sa.or_(Account.id.in_({x.id for x in account_balances}),
                           Account.base_code == "3351",
-                           Account.base_code == "3353")).all()
+                          Account.base_code == "3353"))).unique().all()
+        """The accounts."""
         account_by_id: dict[int, Account] \
             = {x.id: x for x in self.__all_accounts}
         self.accounts: list[ReportAccount] \
@@ -153,6 +154,7 @@ class AccountCollector:
                                             account_by_id[x.id],
                                             self.__period))
                for x in account_balances]
+        """The accounts on the balance sheet."""
         self.__add_accumulated()
         self.__add_current_period()
         self.accounts.sort(key=lambda x: (x.account.base_code, x.account.no))
@@ -177,7 +179,7 @@ class AccountCollector:
         """
         if self.__period.start is None:
             return None
-        conditions: list[sa.BinaryExpression] \
+        conditions: list[sa.ColumnElement[bool]] \
             = [JournalEntryLineItem.currency_code == self.__currency.code,
                JournalEntry.date < self.__period.start]
         return self.__query_balance(conditions)
@@ -196,7 +198,7 @@ class AccountCollector:
 
         :return: The net income or loss for current period.
         """
-        conditions: list[sa.BinaryExpression] \
+        conditions: list[sa.ColumnElement[bool]] \
             = [JournalEntryLineItem.currency_code == self.__currency.code]
         if self.__period.start is not None:
             conditions.append(JournalEntry.date >= self.__period.start)
@@ -205,7 +207,7 @@ class AccountCollector:
         return self.__query_balance(conditions)
 
     @staticmethod
-    def __query_balance(conditions: list[sa.BinaryExpression])\
+    def __query_balance(conditions: list[sa.ColumnElement[bool]])\
             -> Decimal:
         """Queries the balance.
 
@@ -218,7 +220,7 @@ class AccountCollector:
             (JournalEntryLineItem.is_debit, JournalEntryLineItem.amount),
             else_=-JournalEntryLineItem.amount))
         select_balance: sa.Select = sa.select(balance_func)\
-            .join(JournalEntry).join(Account).filter(*conditions)
+            .join(JournalEntry).join(Account).where(*conditions)
         return db.session.scalar(select_balance)
 
     def __add_owner_s_equity(self, code: str, amount: Decimal | None,
@@ -382,11 +384,13 @@ class BalanceSheet(BaseReport):
         balances: list[ReportAccount] = AccountCollector(
             self.__currency, self.__period).accounts
 
-        titles: list[BaseAccount] = BaseAccount.query\
-            .filter(BaseAccount.code.in_({"1", "2", "3"})).all()
-        subtitles: list[BaseAccount] = BaseAccount.query\
-            .filter(BaseAccount.code.in_({x.account.base_code[:2]
-                                          for x in balances})).all()
+        titles: list[BaseAccount] = db.session.scalars(
+            sa.select(BaseAccount)
+            .where(BaseAccount.code.in_({"1", "2", "3"}))).unique().all()
+        subtitle_codes: set[str] = {x.account.base_code[:2] for x in balances}
+        subtitles: list[BaseAccount] = db.session.scalars(
+            sa.select(BaseAccount)
+            .where(BaseAccount.code.in_(subtitle_codes))).unique().all()
 
         sections: dict[str, Section] = {x.code: Section(x) for x in titles}
         subsections: dict[str, Subsection] = {x.code: Subsection(x)
@@ -451,11 +455,11 @@ class BalanceSheet(BaseReport):
         :return: The CSV rows for the section.
         """
         rows: list[CSVHalfRow] \
-            = [CSVHalfRow(section.title.title.title(), None)]
+            = [CSVHalfRow(section.title.title, None)]
         for subsection in section.subsections:
-            rows.append(CSVHalfRow(f" {subsection.title.title.title()}", None))
+            rows.append(CSVHalfRow(f" {subsection.title.title}", None))
             for account in subsection.accounts:
-                rows.append(CSVHalfRow(f"  {str(account.account).title()}",
+                rows.append(CSVHalfRow(f"  {str(account.account)}",
                                        account.amount))
         return rows
 

src/accounting/report/reports/income_expenses.py

@@ -1,7 +1,7 @@
-# The Mia! Accounting Flask Project.
+# The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/7
 
-#  Copyright (c) 2023 imacat.
+#  Copyright (c) 2023-2026 imacat.
 #
 #  Licensed under the Apache License, Version 2.0 (the "License");
 #  you may not use this file except in compliance with the License.
@@ -17,29 +17,26 @@
 """The income and expenses log.
 
 """
-from datetime import date
+import datetime as dt
 from decimal import Decimal
 
 import sqlalchemy as sa
 from flask import url_for, render_template, Response
 from sqlalchemy.orm import selectinload
 
-from accounting import db
-from accounting.locale import gettext
-from accounting.models import Currency, Account, JournalEntry, \
-    JournalEntryLineItem
-from accounting.report.period import Period, PeriodChooser
-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, \
-    period_spec
-from accounting.report.utils.ie_account import IncomeExpensesAccount
-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.pagination import Pagination
+from ..period import Period, PeriodChooser
+from ..utils.base_page_params import BasePageParams
+from ..utils.base_report import BaseReport
+from ..utils.csv_export import BaseCSVRow, csv_download, period_spec
+from ..utils.option_link import OptionLink
+from ..utils.report_chooser import ReportChooser
+from ..utils.report_type import ReportType
+from ..utils.urls import income_expenses_url
+from ... import db
+from ...locale import gettext
+from ...models import Currency, Account, JournalEntry, JournalEntryLineItem
+from ...utils.current_account import CurrentAccount
+from ...utils.pagination import Pagination
 
 
 class ReportLineItem:
@@ -54,7 +51,7 @@ 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."""
@@ -84,7 +81,7 @@ class ReportLineItem:
 class LineItemCollector:
     """The line item collector."""
 
-    def __init__(self, currency: Currency, account: IncomeExpensesAccount,
+    def __init__(self, currency: Currency, account: CurrentAccount,
                  period: Period):
         """Constructs the line item collector.
 
@@ -94,7 +91,7 @@ class LineItemCollector:
         """
         self.__currency: Currency = currency
         """The currency."""
-        self.__account: IncomeExpensesAccount = account
+        self.__account: CurrentAccount = account
         """The account."""
         self.__period: Period = period
         """The period"""
@@ -120,13 +117,12 @@ class LineItemCollector:
         balance_func: sa.Function = sa.func.sum(sa.case(
             (JournalEntryLineItem.is_debit, JournalEntryLineItem.amount),
             else_=-JournalEntryLineItem.amount))
-        select: sa.Select = sa.Select(balance_func)\
+        select: sa.Select[tuple[Decimal]] = sa.Select(balance_func)\
             .join(JournalEntry).join(Account)\
-            .filter(be(JournalEntryLineItem.currency_code
-                       == self.__currency.code),
+            .where(JournalEntryLineItem.currency_code == self.__currency.code,
                    self.__account_condition,
                    JournalEntry.date < self.__period.start)
-        balance: int | None = db.session.scalar(select)
+        balance: Decimal | None = db.session.scalar(select)
         if balance is None:
             return None
         line_item: ReportLineItem = ReportLineItem()
@@ -146,7 +142,7 @@ class LineItemCollector:
 
         :return: The line items.
         """
-        conditions: list[sa.BinaryExpression] \
+        conditions: list[sa.ColumnElement[bool]] \
             = [JournalEntryLineItem.currency_code == self.__currency.code,
                self.__account_condition]
         if self.__period.start is not None:
@@ -154,12 +150,12 @@ class LineItemCollector:
         if self.__period.end is not None:
             conditions.append(JournalEntry.date <= self.__period.end)
         journal_entry_with_account: sa.Select = sa.Select(JournalEntry.id).\
-            join(JournalEntryLineItem).join(Account).filter(*conditions)
+            join(JournalEntryLineItem).join(Account).where(*conditions)
 
-        return [ReportLineItem(x)
-                for x in JournalEntryLineItem.query
+        return [ReportLineItem(x) for x in db.session.scalars(
+                sa.select(JournalEntryLineItem)
                 .join(JournalEntry).join(Account)
-                .filter(JournalEntryLineItem.journal_entry_id
+                .where(JournalEntryLineItem.journal_entry_id
                        .in_(journal_entry_with_account),
                        JournalEntryLineItem.currency_code
                        == self.__currency.code,
@@ -169,15 +165,12 @@ class LineItemCollector:
                           JournalEntryLineItem.is_debit,
                           JournalEntryLineItem.no)
                 .options(selectinload(JournalEntryLineItem.account),
-                         selectinload(JournalEntryLineItem.journal_entry))]
+                         selectinload(JournalEntryLineItem.journal_entry)))]
 
     @property
-    def __account_condition(self) -> sa.BinaryExpression:
-        if self.__account.code == IncomeExpensesAccount.CURRENT_AL_CODE:
-            return sa.or_(Account.base_code.startswith("11"),
-                          Account.base_code.startswith("12"),
-                          Account.base_code.startswith("21"),
-                          Account.base_code.startswith("22"))
+    def __account_condition(self) -> sa.ColumnElement[bool]:
+        if self.__account.code == CurrentAccount.CURRENT_AL_CODE:
+            return CurrentAccount.sql_condition()
         return Account.id == self.__account.id
 
     def __get_total(self) -> ReportLineItem | None:
@@ -218,7 +211,7 @@ 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,
@@ -227,7 +220,7 @@ 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.
@@ -235,7 +228,7 @@ 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."""
@@ -264,7 +257,7 @@ class PageParams(BasePageParams):
     """The HTML page parameters."""
 
     def __init__(self, currency: Currency,
-                 account: IncomeExpensesAccount,
+                 account: CurrentAccount,
                  period: Period,
                  has_data: bool,
                  pagination: Pagination[ReportLineItem],
@@ -283,7 +276,7 @@ class PageParams(BasePageParams):
         """
         self.currency: Currency = currency
         """The currency."""
-        self.account: IncomeExpensesAccount = account
+        self.account: CurrentAccount = account
         """The account."""
         self.period: Period = period
         """The period."""
@@ -341,8 +334,8 @@ class PageParams(BasePageParams):
 
         :return: The account options.
         """
-        current_al: IncomeExpensesAccount \
-            = IncomeExpensesAccount.current_assets_and_liabilities()
+        current_al: CurrentAccount \
+            = CurrentAccount.current_assets_and_liabilities()
         options: list[OptionLink] \
             = [OptionLink(str(current_al),
                           income_expenses_url(self.currency, current_al,
@@ -350,28 +343,26 @@ class PageParams(BasePageParams):
                           self.account.id == 0)]
         in_use: sa.Select = sa.Select(JournalEntryLineItem.account_id)\
             .join(Account)\
-            .filter(be(JournalEntryLineItem.currency_code
-                       == self.currency.code),
-                    sa.or_(Account.base_code.startswith("11"),
-                           Account.base_code.startswith("12"),
-                           Account.base_code.startswith("21"),
-                           Account.base_code.startswith("22")))\
+            .where(JournalEntryLineItem.currency_code == self.currency.code,
+                   CurrentAccount.sql_condition())\
             .group_by(JournalEntryLineItem.account_id)
         options.extend([OptionLink(str(x),
                                    income_expenses_url(
                                        self.currency,
-                                       IncomeExpensesAccount(x),
+                                       CurrentAccount(x),
                                        self.period),
                                    x.id == self.account.id)
-                        for x in Account.query.filter(Account.id.in_(in_use))
-                       .order_by(Account.base_code, Account.no).all()])
+                        for x in db.session.scalars(
+                        sa.select(Account).where(Account.id.in_(in_use))
+                        .order_by(Account.base_code, Account.no))
+                        .unique()])
         return options
 
 
 class IncomeExpenses(BaseReport):
     """The income and expenses log."""
 
-    def __init__(self, currency: Currency, account: IncomeExpensesAccount,
+    def __init__(self, currency: Currency, account: CurrentAccount,
                  period: Period):
         """Constructs an income and expenses log.
 
@@ -381,7 +372,7 @@ class IncomeExpenses(BaseReport):
         """
         self.__currency: Currency = currency
         """The currency."""
-        self.__account: IncomeExpensesAccount = account
+        self.__account: CurrentAccount = account
         """The account."""
         self.__period: Period = period
         """The period."""
@@ -416,13 +407,13 @@ class IncomeExpenses(BaseReport):
                                      gettext("Note"))]
         if self.__brought_forward is not None:
             rows.append(CSVRow(self.__brought_forward.date,
-                               str(self.__brought_forward.account).title(),
+                               str(self.__brought_forward.account),
                                self.__brought_forward.description,
                                self.__brought_forward.income,
                                self.__brought_forward.expense,
                                self.__brought_forward.balance,
                                None))
-        rows.extend([CSVRow(x.date, str(x.account).title(), x.description,
+        rows.extend([CSVRow(x.date, str(x.account), x.description,
                             x.income, x.expense, x.balance, x.note)
                      for x in self.__line_items])
         if self.__total is not None:

src/accounting/report/reports/income_statement.py

@@ -1,7 +1,7 @@
-# The Mia! Accounting Flask Project.
+# The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/7
 
-#  Copyright (c) 2023 imacat.
+#  Copyright (c) 2023-2026 imacat.
 #
 #  Licensed under the Apache License, Version 2.0 (the "License");
 #  you may not use this file except in compliance with the License.
@@ -22,19 +22,18 @@ from decimal import Decimal
 import sqlalchemy as sa
 from flask import render_template, Response
 
-from accounting import db
-from accounting.locale import gettext
-from accounting.models import Currency, BaseAccount, Account, JournalEntry, \
+from ..period import Period, PeriodChooser
+from ..utils.base_page_params import BasePageParams
+from ..utils.base_report import BaseReport
+from ..utils.csv_export import BaseCSVRow, csv_download, period_spec
+from ..utils.option_link import OptionLink
+from ..utils.report_chooser import ReportChooser
+from ..utils.report_type import ReportType
+from ..utils.urls import ledger_url, income_statement_url
+from ... import db
+from ...locale import gettext
+from ...models import Currency, BaseAccount, Account, JournalEntry, \
     JournalEntryLineItem
-from accounting.report.period import Period, PeriodChooser
-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, \
-    period_spec
-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, income_statement_url
 
 
 class ReportAccount:
@@ -106,6 +105,7 @@ class Section:
         """The subsections in the section."""
         self.accumulated: AccumulatedTotal \
             = AccumulatedTotal(accumulated_title)
+        """The accumulated total."""
 
     @property
     def total(self) -> Decimal:
@@ -218,19 +218,22 @@ class IncomeStatement(BaseReport):
         """
         balances: list[ReportAccount] = self.__query_balances()
 
-        titles: list[BaseAccount] = BaseAccount.query\
-            .filter(BaseAccount.code.in_({"4", "5", "6", "7", "8", "9"})).all()
-        subtitles: list[BaseAccount] = BaseAccount.query\
-            .filter(BaseAccount.code.in_({x.account.base_code[:2]
-                                          for x in balances})).all()
+        title_codes: set[str] = {"4", "5", "6", "7", "8", "9"}
+        titles: list[BaseAccount] = db.session.scalars(
+            sa.select(BaseAccount)
+            .where(BaseAccount.code.in_(title_codes))).unique().all()
+        subtitle_codes: set[str] = {x.account.base_code[:2] for x in balances}
+        subtitles: list[BaseAccount] = db.session.scalars(
+            sa.select(BaseAccount)
+            .where(BaseAccount.code.in_(subtitle_codes))).unique().all()
 
         total_titles: dict[str, str] \
-            = {"4": gettext("total operating revenue"),
-               "5": gettext("gross income"),
-               "6": gettext("operating income"),
-               "7": gettext("before tax income"),
-               "8": gettext("after tax income"),
-               "9": gettext("net income or loss for current period")}
+            = {"4": gettext("Total Operating Revenue"),
+               "5": gettext("Gross Income"),
+               "6": gettext("Operating Income"),
+               "7": gettext("Before Tax Income"),
+               "8": gettext("After Tax Income"),
+               "9": gettext("Net Income or Loss for Current Period")}
 
         sections: dict[str, Section] \
             = {x.code: Section(x, total_titles[x.code]) for x in titles}
@@ -253,9 +256,9 @@ class IncomeStatement(BaseReport):
 
         :return: The balances.
         """
-        sub_conditions: list[sa.BinaryExpression] \
+        sub_conditions: list[sa.ColumnElement[bool]] \
             = [Account.base_code.startswith(str(x)) for x in range(4, 10)]
-        conditions: list[sa.BinaryExpression] \
+        conditions: list[sa.ColumnElement[bool]] \
             = [JournalEntryLineItem.currency_code == self.__currency.code,
                sa.or_(*sub_conditions)]
         if self.__period.start is not None:
@@ -267,13 +270,15 @@ class IncomeStatement(BaseReport):
             else_=JournalEntryLineItem.amount)).label("balance")
         select_balances: sa.Select = sa.select(Account.id, balance_func)\
             .join(JournalEntry).join(Account)\
-            .filter(*conditions)\
+            .where(*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] \
-            = {x.id: x for x in Account.query
-               .filter(Account.id.in_([x.id for x in balances])).all()}
+            = {x.id: x for x in db.session.scalars(
+               sa.select(Account)
+               .where(Account.id.in_([x.id for x in balances]))).unique()}
         return [ReportAccount(account=accounts[x.id],
                               amount=x.balance,
                               url=ledger_url(self.__currency,
@@ -299,14 +304,14 @@ class IncomeStatement(BaseReport):
         total_str: str = gettext("Total")
         rows: list[CSVRow] = [CSVRow(None, gettext("Amount"))]
         for section in self.__sections:
-            rows.append(CSVRow(str(section.title).title(), None))
+            rows.append(CSVRow(str(section.title), None))
             for subsection in section.subsections:
-                rows.append(CSVRow(f" {str(subsection.title).title()}", None))
+                rows.append(CSVRow(f" {str(subsection.title)}", None))
                 for account in subsection.accounts:
-                    rows.append(CSVRow(f"  {str(account.account).title()}",
+                    rows.append(CSVRow(f"  {str(account.account)}",
                                        account.amount))
                 rows.append(CSVRow(f" {total_str}", subsection.total))
-            rows.append(CSVRow(section.accumulated.title.title(),
+            rows.append(CSVRow(section.accumulated.title,
                                section.accumulated.amount))
             rows.append(CSVRow(None, None))
         rows = rows[:-1]

src/accounting/report/reports/journal.py

@@ -1,7 +1,7 @@
-# The Mia! Accounting Flask Project.
+# The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/7
 
-#  Copyright (c) 2023 imacat.
+#  Copyright (c) 2023-2026 imacat.
 #
 #  Licensed under the Apache License, Version 2.0 (the "License");
 #  you may not use this file except in compliance with the License.
@@ -17,25 +17,24 @@
 """The journal.
 
 """
-from datetime import date
+import datetime as dt
 from decimal import Decimal
 
 import sqlalchemy as sa
 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.period import Period, PeriodChooser
-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, \
-    period_spec
-from accounting.report.utils.report_chooser import ReportChooser
-from accounting.report.utils.report_type import ReportType
-from accounting.report.utils.urls import journal_url
-from accounting.utils.pagination import Pagination
+from ..period import Period, PeriodChooser
+from ..utils.base_page_params import BasePageParams
+from ..utils.base_report import BaseReport
+from ..utils.csv_export import BaseCSVRow, csv_download, period_spec
+from ..utils.report_chooser import ReportChooser
+from ..utils.report_type import ReportType
+from ..utils.urls import journal_url
+from ... import db
+from ...locale import gettext
+from ...models import Currency, Account, JournalEntry, JournalEntryLineItem
+from ...utils.pagination import Pagination
 
 
 class ReportLineItem:
@@ -67,7 +66,7 @@ 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 +76,14 @@ 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 +117,7 @@ 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
@@ -157,7 +159,7 @@ def get_csv_rows(line_items: list[JournalEntryLineItem]) -> list[CSVRow]:
                                  gettext("Debit"), gettext("Credit"),
                                  gettext("Note"))]
     rows.extend([CSVRow(x.journal_entry.date, x.currency.code,
-                        str(x.account).title(), x.description,
+                        str(x.account), x.description,
                         x.debit, x.credit, x.journal_entry.note)
                  for x in line_items])
     return rows
@@ -182,20 +184,21 @@ class Journal(BaseReport):
 
         :return: The line items.
         """
-        conditions: list[sa.BinaryExpression] = []
+        conditions: list[sa.ColumnElement[bool]] = []
         if self.__period.start is not None:
             conditions.append(JournalEntry.date >= self.__period.start)
         if self.__period.end is not None:
             conditions.append(JournalEntry.date <= self.__period.end)
-        return JournalEntryLineItem.query.join(JournalEntry)\
-            .filter(*conditions)\
+        return db.session.scalars(
+            sa.select(JournalEntryLineItem).join(JournalEntry)
+            .where(*conditions)
             .order_by(JournalEntry.date,
                       JournalEntry.no,
                       JournalEntryLineItem.is_debit.desc(),
-                      JournalEntryLineItem.no)\
+                      JournalEntryLineItem.no)
             .options(selectinload(JournalEntryLineItem.account),
                      selectinload(JournalEntryLineItem.currency),
-                     selectinload(JournalEntryLineItem.journal_entry)).all()
+                     selectinload(JournalEntryLineItem.journal_entry))).all()
 
     def csv(self) -> Response:
         """Returns the report as CSV for download.

src/accounting/report/reports/ledger.py

@@ -1,7 +1,7 @@
-# The Mia! Accounting Flask Project.
+# The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/7
 
-#  Copyright (c) 2023 imacat.
+#  Copyright (c) 2023-2026 imacat.
 #
 #  Licensed under the Apache License, Version 2.0 (the "License");
 #  you may not use this file except in compliance with the License.
@@ -17,28 +17,25 @@
 """The ledger.
 
 """
-from datetime import date
+import datetime as dt
 from decimal import Decimal
 
 import sqlalchemy as sa
 from flask import url_for, render_template, Response
 from sqlalchemy.orm import selectinload
 
-from accounting import db
-from accounting.locale import gettext
-from accounting.models import Currency, Account, JournalEntry, \
-    JournalEntryLineItem
-from accounting.report.period import Period, PeriodChooser
-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, \
-    period_spec
-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
+from ..period import Period, PeriodChooser
+from ..utils.base_page_params import BasePageParams
+from ..utils.base_report import BaseReport
+from ..utils.csv_export import BaseCSVRow, csv_download, period_spec
+from ..utils.option_link import OptionLink
+from ..utils.report_chooser import ReportChooser
+from ..utils.report_type import ReportType
+from ..utils.urls import ledger_url
+from ... import db
+from ...locale import gettext
+from ...models import Currency, Account, JournalEntry, JournalEntryLineItem
+from ...utils.pagination import Pagination
 
 
 class ReportLineItem:
@@ -53,7 +50,7 @@ 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 +115,8 @@ class LineItemCollector:
             (JournalEntryLineItem.is_debit, JournalEntryLineItem.amount),
             else_=-JournalEntryLineItem.amount))
         select: sa.Select = sa.Select(balance_func).join(JournalEntry)\
-            .filter(be(JournalEntryLineItem.currency_code
-                       == self.__currency.code),
-                    be(JournalEntryLineItem.account_id
-                       == self.__account.id),
+            .where(JournalEntryLineItem.currency_code == self.__currency.code,
+                   JournalEntryLineItem.account_id == self.__account.id,
                    JournalEntry.date < self.__period.start)
         balance: int | None = db.session.scalar(select)
         if balance is None:
@@ -142,22 +137,22 @@ class LineItemCollector:
 
         :return: The line items.
         """
-        conditions: list[sa.BinaryExpression] \
+        conditions: list[sa.ColumnElement[bool]] \
             = [JournalEntryLineItem.currency_code == self.__currency.code,
                JournalEntryLineItem.account_id == self.__account.id]
         if self.__period.start is not None:
             conditions.append(JournalEntry.date >= self.__period.start)
         if self.__period.end is not None:
             conditions.append(JournalEntry.date <= self.__period.end)
-        return [ReportLineItem(x) for x in JournalEntryLineItem.query
-                .join(JournalEntry)
-                .filter(*conditions)
+        return [ReportLineItem(x) for x in db.session.scalars(
+                sa.select(JournalEntryLineItem).join(JournalEntry)
+                .where(*conditions)
                 .order_by(JournalEntry.date,
                           JournalEntry.no,
                           JournalEntryLineItem.is_debit.desc(),
                           JournalEntryLineItem.no)
-                .options(selectinload(JournalEntryLineItem.journal_entry))
-                .all()]
+                .options(selectinload(JournalEntryLineItem.journal_entry)))
+                .unique()]
 
     def __get_total(self) -> ReportLineItem | None:
         """Composes the total line item.
@@ -199,7 +194,7 @@ 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 +202,14 @@ 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."""
@@ -313,13 +308,13 @@ class PageParams(BasePageParams):
         :return: The account options.
         """
         in_use: sa.Select = sa.Select(JournalEntryLineItem.account_id)\
-            .filter(be(JournalEntryLineItem.currency_code
-                       == self.currency.code))\
+            .where(JournalEntryLineItem.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)
-                for x in Account.query.filter(Account.id.in_(in_use))
-                .order_by(Account.base_code, Account.no).all()]
+                for x in db.session.scalars(
+                sa.select(Account).where(Account.id.in_(in_use))
+                .order_by(Account.base_code, Account.no)).unique()]
 
 
 class Ledger(BaseReport):

src/accounting/report/reports/search.py

@@ -1,7 +1,7 @@
-# The Mia! Accounting Flask Project.
+# The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/8
 
-#  Copyright (c) 2023 imacat.
+#  Copyright (c) 2023-2026 imacat.
 #
 #  Licensed under the Apache License, Version 2.0 (the "License");
 #  you may not use this file except in compliance with the License.
@@ -17,25 +17,25 @@
 """The search.
 
 """
-from datetime import datetime
+import datetime as dt
 from decimal import Decimal
 
 import sqlalchemy as sa
 from flask import Response, render_template, request
 from sqlalchemy.orm import selectinload
 
-from accounting.locale import gettext
-from accounting.models import Currency, CurrencyL10n, Account, AccountL10n, \
-    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 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
+from ..utils.base_page_params import BasePageParams
+from ..utils.base_report import BaseReport
+from ..utils.csv_export import csv_download
+from ..utils.report_chooser import ReportChooser
+from ..utils.report_type import ReportType
+from ... import db
+from ...locale import gettext
+from ...models import Currency, CurrencyL10n, Account, AccountL10n, \
+    JournalEntry, JournalEntryLineItem
+from ...utils.pagination import Pagination
+from ...utils.query import parse_query_keywords
 
 
 class LineItemCollector:
@@ -54,9 +54,9 @@ class LineItemCollector:
         keywords: list[str] = parse_query_keywords(request.args.get("q"))
         if len(keywords) == 0:
             return []
-        conditions: list[sa.BinaryExpression] = []
+        conditions: list[sa.ColumnElement[bool]] = []
         for k in keywords:
-            sub_conditions: list[sa.BinaryExpression] \
+            sub_conditions: list[sa.ColumnElement[bool]] \
                 = [JournalEntryLineItem.description.icontains(k),
                    JournalEntryLineItem.account_id.in_(
                        self.__get_account_condition(k)),
@@ -70,15 +70,16 @@ class LineItemCollector:
             except ArithmeticError:
                 pass
             conditions.append(sa.or_(*sub_conditions))
-        return JournalEntryLineItem.query.join(JournalEntry)\
-            .filter(*conditions)\
+        return db.session.scalars(
+            sa.select(JournalEntryLineItem).join(JournalEntry)
+            .where(*conditions)
             .order_by(JournalEntry.date,
                       JournalEntry.no,
                       JournalEntryLineItem.is_debit,
-                      JournalEntryLineItem.no)\
+                      JournalEntryLineItem.no)
             .options(selectinload(JournalEntryLineItem.account),
                      selectinload(JournalEntryLineItem.currency),
-                     selectinload(JournalEntryLineItem.journal_entry)).all()
+                     selectinload(JournalEntryLineItem.journal_entry))).all()
 
     @staticmethod
     def __get_account_condition(k: str) -> sa.Select:
@@ -87,20 +88,20 @@ class LineItemCollector:
         :param k: The keyword.
         :return: The condition to filter the account.
         """
-        code: sa.BinaryExpression = Account.base_code + "-" \
+        code: sa.ColumnElement[str] = Account.base_code + "-" \
             + sa.func.substr("000" + sa.cast(Account.no, sa.String),
                              sa.func.char_length(sa.cast(Account.no,
                                                          sa.String)) + 1)
         select_l10n: sa.Select = sa.select(AccountL10n.account_id)\
-            .filter(AccountL10n.title.icontains(k))
-        conditions: list[sa.BinaryExpression] \
+            .where(AccountL10n.title.icontains(k))
+        conditions: list[sa.ColumnElement[bool]] \
             = [Account.base_code.contains(k),
                Account.title_l10n.icontains(k),
                code.contains(k),
                Account.id.in_(select_l10n)]
         if k in gettext("Needs Offset"):
             conditions.append(Account.is_need_offset)
-        return sa.select(Account.id).filter(sa.or_(*conditions))
+        return sa.select(Account.id).where(sa.or_(*conditions))
 
     @staticmethod
     def __get_currency_condition(k: str) -> sa.Select:
@@ -110,9 +111,9 @@ class LineItemCollector:
         :return: The condition to filter the currency.
         """
         select_l10n: sa.Select = sa.select(CurrencyL10n.currency_code)\
-            .filter(CurrencyL10n.name.icontains(k))
-        return sa.select(Currency.code).filter(
-            sa.or_(Currency.code.icontains(k),
+            .where(CurrencyL10n.name.icontains(k))
+        return sa.select(Currency.code)\
+            .where(sa.or_(Currency.code.icontains(k),
                           Currency.name_l10n.icontains(k),
                           Currency.code.in_(select_l10n)))
 
@@ -123,35 +124,38 @@ class LineItemCollector:
         :param k: The keyword.
         :return: The condition to filter the journal entry.
         """
-        conditions: list[sa.BinaryExpression] \
+        conditions: list[sa.ColumnElement[bool]] \
             = [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)
-                   == journal_entry_date.year))
+                sa.extract("year", JournalEntry.date) == 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)
-                == journal_entry_date.year,
-                sa.extract("month", JournalEntry.date)
-                == journal_entry_date.month))
+                sa.extract("year", JournalEntry.date) == date.year,
+                sa.extract("month", JournalEntry.date) == 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)
-                == journal_entry_date.month,
-                sa.extract("day", JournalEntry.date)
-                == journal_entry_date.day))
+                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))
+        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).where(sa.or_(*conditions))
 
 
 class PageParams(BasePageParams):

src/accounting/report/reports/trial_balance.py

@@ -1,7 +1,7 @@
-# The Mia! Accounting Flask Project.
+# The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/7
 
-#  Copyright (c) 2023 imacat.
+#  Copyright (c) 2023-2026 imacat.
 #
 #  Licensed under the Apache License, Version 2.0 (the "License");
 #  you may not use this file except in compliance with the License.
@@ -22,19 +22,17 @@ from decimal import Decimal
 import sqlalchemy as sa
 from flask import Response, render_template
 
-from accounting import db
-from accounting.locale import gettext
-from accounting.models import Currency, Account, JournalEntry, \
-    JournalEntryLineItem
-from accounting.report.period import Period, PeriodChooser
-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, \
-    period_spec
-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, trial_balance_url
+from ..period import Period, PeriodChooser
+from ..utils.base_page_params import BasePageParams
+from ..utils.base_report import BaseReport
+from ..utils.csv_export import BaseCSVRow, csv_download, period_spec
+from ..utils.option_link import OptionLink
+from ..utils.report_chooser import ReportChooser
+from ..utils.report_type import ReportType
+from ..utils.urls import ledger_url, trial_balance_url
+from ... import db
+from ...locale import gettext
+from ...models import Currency, Account, JournalEntry, JournalEntryLineItem
 
 
 class ReportAccount:
@@ -178,7 +176,7 @@ class TrialBalance(BaseReport):
 
         :return: None.
         """
-        conditions: list[sa.BinaryExpression] \
+        conditions: list[sa.ColumnElement[bool]] \
             = [JournalEntryLineItem.currency_code == self.__currency.code]
         if self.__period.start is not None:
             conditions.append(JournalEntry.date >= self.__period.start)
@@ -189,13 +187,15 @@ class TrialBalance(BaseReport):
             else_=-JournalEntryLineItem.amount)).label("balance")
         select_balances: sa.Select = sa.select(Account.id, balance_func)\
             .join(JournalEntry).join(Account)\
-            .filter(*conditions)\
+            .where(*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] \
-            = {x.id: x for x in Account.query
-               .filter(Account.id.in_([x.id for x in balances])).all()}
+            = {x.id: x for x in db.session.scalars(
+               sa.select(Account)
+               .where(Account.id.in_([x.id for x in balances]))).unique()}
         self.__accounts = [ReportAccount(account=accounts[x.id],
                                          amount=x.balance,
                                          url=ledger_url(self.__currency,
@@ -223,7 +223,7 @@ class TrialBalance(BaseReport):
         """
         rows: list[CSVRow] = [CSVRow(gettext("Account"), gettext("Debit"),
                                      gettext("Credit"))]
-        rows.extend([CSVRow(str(x.account).title(), x.debit, x.credit)
+        rows.extend([CSVRow(str(x.account), x.debit, x.credit)
                      for x in self.__accounts])
         rows.append(CSVRow(gettext("Total"), self.__total.debit,
                            self.__total.credit))

src/accounting/report/reports/unapplied.py

@@ -0,0 +1,217 @@
+# The Mia! Accounting Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/4/7
+
+#  Copyright (c) 2023-2026 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
+
+import sqlalchemy as sa
+from flask import render_template, Response
+from sqlalchemy.orm import selectinload
+
+from ..utils.base_page_params import BasePageParams
+from ..utils.base_report import BaseReport
+from ..utils.csv_export import BaseCSVRow, csv_download
+from ..utils.option_link import OptionLink
+from ..utils.report_chooser import ReportChooser
+from ..utils.report_type import ReportType
+from ..utils.unapplied import get_accounts_with_unapplied, get_net_balances
+from ..utils.urls import unapplied_url
+from ... import db
+from ...locale import gettext
+from ...models import Currency, Account, JournalEntry, JournalEntryLineItem
+from ...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] = db.session.scalars(
+            sa.select(JournalEntryLineItem).join(Account).join(JournalEntry)
+            .where(JournalEntryLineItem.id.in_(net_balances))
+            .order_by(JournalEntry.date, JournalEntry.no,
+                      JournalEntryLineItem.is_debit, JournalEntryLineItem.no)
+            .options(selectinload(JournalEntryLineItem.currency),
+                     selectinload(JournalEntryLineItem.journal_entry)))\
+            .unique().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 +1,155 @@
+# The Mia! Accounting Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/4/7
+
+#  Copyright (c) 2023-2026 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 ..utils.base_page_params import BasePageParams
+from ..utils.base_report import BaseReport
+from ..utils.csv_export import BaseCSVRow, csv_download
+from ..utils.option_link import OptionLink
+from ..utils.report_chooser import ReportChooser
+from ..utils.report_type import ReportType
+from ..utils.unapplied import get_accounts_with_unapplied
+from ..utils.urls import unapplied_url
+from ...locale import gettext
+from ...models import Currency, Account
+
+
+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), 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) 2023-2026 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 ..utils.base_page_params import BasePageParams
+from ..utils.base_report import BaseReport
+from ..utils.csv_export import BaseCSVRow, csv_download
+from ..utils.offset_matcher import OffsetMatcher, OffsetPair
+from ..utils.option_link import OptionLink
+from ..utils.report_chooser import ReportChooser
+from ..utils.report_type import ReportType
+from ..utils.unmatched import get_accounts_with_unmatched
+from ..utils.urls import unmatched_url
+from ...locale import gettext
+from ...models import Currency, Account, JournalEntryLineItem
+from ...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 +1,156 @@
+# The Mia! Accounting Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/4/17
+
+#  Copyright (c) 2023-2026 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 ..utils.base_page_params import BasePageParams
+from ..utils.base_report import BaseReport
+from ..utils.csv_export import BaseCSVRow, csv_download
+from ..utils.option_link import OptionLink
+from ..utils.report_chooser import ReportChooser
+from ..utils.report_type import ReportType
+from ..utils.unmatched import get_accounts_with_unmatched
+from ..utils.urls import unmatched_url
+from ...locale import gettext
+from ...models import Currency, Account
+
+
+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), 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/template_filters.py

@@ -1,7 +1,7 @@
-# The Mia! Accounting Flask Project.
+# The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/7
 
-#  Copyright (c) 2023 imacat.
+#  Copyright (c) 2023-2026 imacat.
 #
 #  Licensed under the Apache License, Version 2.0 (the "License");
 #  you may not use this file except in compliance with the License.
@@ -19,7 +19,7 @@
 """
 from decimal import Decimal
 
-from accounting.template_filters import format_amount as core_format_amount
+from ..template_filters import format_amount as core_format_amount
 
 
 def format_amount(value: Decimal | None) -> str | None:

src/accounting/report/utils/__init__.py

@@ -1,4 +1,4 @@
-# The Mia! Accounting Flask Project.
+# The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/7
 
 #  Copyright (c) 2023 imacat.

src/accounting/report/utils/base_page_params.py

@@ -1,7 +1,7 @@
-# The Mia! Accounting Flask Project.
+# The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/6
 
-#  Copyright (c) 2023 imacat.
+#  Copyright (c) 2023-2026 imacat.
 #
 #  Licensed under the Apache License, Version 2.0 (the "License");
 #  you may not use this file except in compliance with the License.
@@ -17,19 +17,19 @@
 """The page parameters of a report.
 
 """
-import typing as t
 from abc import ABC, abstractmethod
+from collections.abc import Callable
 from urllib.parse import urlparse, ParseResult, parse_qsl, urlencode, \
     urlunparse
 
 import sqlalchemy as sa
 from flask import request
 
-from accounting import db
-from accounting.models import Currency, JournalEntryLineItem
-from accounting.utils.journal_entry_types import JournalEntryType
 from .option_link import OptionLink
 from .report_chooser import ReportChooser
+from ... import db
+from ...models import Currency, JournalEntryLineItem
+from ...utils.journal_entry_types import JournalEntryType
 
 
 class BasePageParams(ABC):
@@ -52,7 +52,7 @@ 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 +72,7 @@ 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.
 
@@ -84,5 +84,6 @@ class BasePageParams(ABC):
             sa.select(JournalEntryLineItem.currency_code)
             .group_by(JournalEntryLineItem.currency_code)).all())
         return [OptionLink(str(x), get_url(x), x.code == active_currency.code)
-                for x in Currency.query.filter(Currency.code.in_(in_use))
-                .order_by(Currency.code).all()]
+                for x in db.session.scalars(
+                sa.select(Currency).where(Currency.code.in_(in_use))
+                .order_by(Currency.code)).unique()]

src/accounting/report/utils/base_report.py

@@ -1,4 +1,4 @@
-# The Mia! Accounting Flask Project.
+# The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/8
 
 #  Copyright (c) 2023 imacat.

src/accounting/report/utils/csv_export.py

@@ -1,7 +1,7 @@
-# The Mia! Accounting Flask Project.
+# The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/7
 
-#  Copyright (c) 2023 imacat.
+#  Copyright (c) 2023-2026 imacat.
 #
 #  Licensed under the Apache License, Version 2.0 (the "License");
 #  you may not use this file except in compliance with the License.
@@ -18,14 +18,15 @@
 
 """
 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
 
-from accounting.report.period import Period
+from ..period import Period
 
 
 class BaseCSVRow(ABC):
@@ -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
 
 
@@ -65,18 +66,22 @@ def period_spec(period: Period) -> str:
     """
     start: str | None = __get_start_str(period.start)
     end: str | None = __get_end_str(period.end)
-    if period.start is None and period.end is None:
-        return "all-time"
-    if start == end:
-        return start
-    if period.start is None:
-        return f"until-{end}"
-    if period.end is None:
-        return f"since-{start}"
-    return f"{start}-{end}"
+    if start is None:
+        return "all-time" if end is None else f"until-{end}"
+    return f"since-{start}" if end is None else __get_spec(start, end)
 
 
-def __get_start_str(start: date | None) -> str | None:
+def __get_spec(start: str, end: str) -> str:
+    """Constructs the period specification with both start and end
+
+    :param start: The start date.
+    :param end: The end date.
+    :return: The period specification.
+    """
+    return start if start == end else f"{start}-{end}"
+
+
+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 +97,7 @@ 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 +108,6 @@ 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/ie_account.py

@@ -1,86 +0,0 @@
-# The Mia! Accounting Flask Project.
-# Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/7
-
-#  Copyright (c) 2023 imacat.
-#
-#  Licensed under the Apache License, Version 2.0 (the "License");
-#  you may not use this file except in compliance with the License.
-#  You may obtain a copy of the License at
-#
-#      http://www.apache.org/licenses/LICENSE-2.0
-#
-#  Unless required by applicable law or agreed to in writing, software
-#  distributed under the License is distributed on an "AS IS" BASIS,
-#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
-#  See the License for the specific language governing permissions and
-#  limitations under the License.
-"""The pseudo account for the income and expenses log.
-
-"""
-import typing as t
-
-from flask import current_app
-
-from accounting.locale import gettext
-from accounting.models import Account
-
-
-class IncomeExpensesAccount:
-    """The pseudo account for the income and expenses log."""
-    CURRENT_AL_CODE: str = "0000-000"
-    """The account code for the current assets and liabilities."""
-
-    def __init__(self, account: Account | None = None):
-        """Constructs the pseudo account for the income and expenses log.
-
-        :param account: The actual account.
-        """
-        self.account: Account | None = account
-        self.id: int = -1 if account is None else account.id
-        """The ID."""
-        self.code: str = "" if account is None else account.code
-        """The code."""
-        self.title: str = "" if account is None else account.title
-        """The title."""
-        self.str: str = "" if account is None else str(account)
-        """The string representation of the account."""
-
-    def __str__(self) -> str:
-        """Returns the string representation of the account.
-
-        :return: The string representation of the account.
-        """
-        return self.str
-
-    @classmethod
-    def current_assets_and_liabilities(cls) -> t.Self:
-        """Returns the pseudo account for current assets and liabilities.
-
-        :return: The pseudo account for current assets and liabilities.
-        """
-        account: cls = cls()
-        account.id = 0
-        account.code = cls.CURRENT_AL_CODE
-        account.title = gettext("current assets and liabilities")
-        account.str = account.title
-        return account
-
-
-def default_ie_account_code() -> str:
-    """Returns the default account code for the income and expenses log.
-
-    :return: The default account code for the income and expenses log.
-    """
-    return current_app.config.get("ACCOUNTING_DEFAULT_IE_ACCOUNT",
-                                  Account.CASH_CODE)
-
-
-def default_ie_account() -> IncomeExpensesAccount:
-    """Returns the default account for the income and expenses log.
-
-    :return: The default account for the income and expenses log.
-    """
-    code: str = default_ie_account_code()
-    if code == IncomeExpensesAccount.CURRENT_AL_CODE:
-        return IncomeExpensesAccount.current_assets_and_liabilities()
-    return IncomeExpensesAccount(Account.find_by_code(code))

src/accounting/report/utils/offset_matcher.py

@@ -0,0 +1,179 @@
+# The Mia! Accounting Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/4/8
+
+#  Copyright (c) 2023-2026 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 ..utils.unapplied import get_net_balances
+from ... import db
+from ...locale import lazy_gettext
+from ...models import Currency, Account, JournalEntry, JournalEntryLineItem
+
+
+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: Currency = 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.ColumnElement[bool] \
+            = 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 = db.session.scalars(
+            sa.select(JournalEntryLineItem).join(Account).join(JournalEntry)
+            .where(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)))\
+            .unique().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/option_link.py

@@ -1,4 +1,4 @@
-# The Mia! Accounting Flask Project.
+# The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/5
 
 #  Copyright (c) 2023 imacat.

src/accounting/report/utils/report_chooser.py

@@ -1,7 +1,7 @@
-# The Mia! Accounting Flask Project.
+# The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/4
 
-#  Copyright (c) 2023 imacat.
+#  Copyright (c) 2023-2026 imacat.
 #
 #  Licensed under the Apache License, Version 2.0 (the "License");
 #  you may not use this file except in compliance with the License.
@@ -21,20 +21,22 @@ 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
 
-from accounting import db
-from accounting.locale import gettext
-from accounting.models import Currency, Account
-from accounting.report.period import Period, get_period
-from accounting.template_globals import default_currency_code
-from .ie_account import IncomeExpensesAccount
 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
+from ..period import Period, get_period
+from ... import db
+from ...locale import gettext
+from ...models import Currency, Account
+from ...template_globals import default_currency_code
+from ...utils.current_account import CurrentAccount
+from ...utils.permission import can_edit
 
 
 class ReportChooser:
@@ -68,12 +70,15 @@ class ReportChooser:
         """The title of the current report."""
         self.is_search: bool = active_report == ReportType.SEARCH
         """Whether the current report is the search page."""
-        self.__reports.append(self.__journal)
-        self.__reports.append(self.__ledger)
         self.__reports.append(self.__income_expenses)
+        self.__reports.append(self.__ledger)
+        self.__reports.append(self.__journal)
         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
@@ -81,14 +86,20 @@ class ReportChooser:
             self.current_report = gettext("Search")
 
     @property
-    def __journal(self) -> OptionLink:
-        """Returns the journal.
+    def __income_expenses(self) -> OptionLink:
+        """Returns the income and expenses log.
 
-        :return: The journal.
+        :return: The income and expenses log.
         """
-        return OptionLink(gettext("Journal"), journal_url(self.__period),
-                          self.__active_report == ReportType.JOURNAL,
-                          fa_icon="fa-solid fa-book")
+        account: Account = self.__account
+        if not re.match(r"[12][12]", account.base_code):
+            account: Account = Account.cash()
+        return OptionLink(gettext("Income and Expenses Log"),
+                          income_expenses_url(self.__currency,
+                                              CurrentAccount(account),
+                                              self.__period),
+                          self.__active_report == ReportType.INCOME_EXPENSES,
+                          fa_icon="fa-solid fa-money-bill-wave")
 
     @property
     def __ledger(self) -> OptionLink:
@@ -103,20 +114,14 @@ class ReportChooser:
                           fa_icon="fa-solid fa-clipboard")
 
     @property
-    def __income_expenses(self) -> OptionLink:
-        """Returns the income and expenses log.
+    def __journal(self) -> OptionLink:
+        """Returns the journal.
 
-        :return: The income and expenses log.
+        :return: The journal.
         """
-        account: Account = self.__account
-        if not re.match(r"[12][12]", account.base_code):
-            account: Account = Account.cash()
-        return OptionLink(gettext("Income and Expenses Log"),
-                          income_expenses_url(self.__currency,
-                                              IncomeExpensesAccount(account),
-                                              self.__period),
-                          self.__active_report == ReportType.INCOME_EXPENSES,
-                          fa_icon="fa-solid fa-money-bill-wave")
+        return OptionLink(gettext("Journal"), journal_url(self.__period),
+                          self.__active_report == ReportType.JOURNAL,
+                          fa_icon="fa-solid fa-book")
 
     @property
     def __trial_balance(self) -> OptionLink:
@@ -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

@@ -1,4 +1,4 @@
-# The Mia! Accounting Flask Project.
+# The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/4
 
 #  Copyright (c) 2023 imacat.
@@ -22,17 +22,21 @@ from enum import Enum
 
 class ReportType(Enum):
     """The report types."""
-    JOURNAL: str = "journal"
+    JOURNAL = "journal"
     """The journal."""
-    LEDGER: str = "ledger"
+    LEDGER = "ledger"
     """The ledger."""
-    INCOME_EXPENSES: str = "income-expenses"
+    INCOME_EXPENSES = "income-expenses"
     """The income and expenses log."""
-    TRIAL_BALANCE: str = "trial-balance"
+    TRIAL_BALANCE = "trial-balance"
     """The trial balance."""
-    INCOME_STATEMENT: str = "income-statement"
+    INCOME_STATEMENT = "income-statement"
     """The income statement."""
-    BALANCE_SHEET: str = "balance-sheet"
+    BALANCE_SHEET = "balance-sheet"
     """The balance sheet."""
-    SEARCH: str = "search"
+    UNAPPLIED = "unapplied"
+    """The unapplied original line items."""
+    UNMATCHED = "unmatched"
+    """The unmatched offsets."""
+    SEARCH = "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) 2023-2026 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 ... import db
+from ...models import Currency, Account, JournalEntry, JournalEntryLineItem
+from ...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)\
+        .where(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)\
+        .where(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] = db.session.scalars(
+        sa.select(Account).where(Account.id.in_(counts))
+        .order_by(Account.base_code, Account.no)).unique().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) \
+        .where(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)}

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) 2023-2026 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 ... import db
+from ...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)\
+        .where(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] = db.session.scalars(
+        sa.select(Account).where(Account.id.in_(counts))
+        .order_by(Account.base_code, Account.no)).unique().all()
+    for account in accounts:
+        account.count = counts[account.id]
+    return accounts

src/accounting/report/utils/urls.py

@@ -1,7 +1,7 @@
-# The Mia! Accounting Flask Project.
+# The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/9
 
-#  Copyright (c) 2023 imacat.
+#  Copyright (c) 2023-2026 imacat.
 #
 #  Licensed under the Apache License, Version 2.0 (the "License");
 #  you may not use this file except in compliance with the License.
@@ -19,10 +19,11 @@
 """
 from flask import url_for
 
-from accounting.models import Currency, Account
-from accounting.report.period import Period
-from accounting.template_globals import default_currency_code
-from .ie_account import IncomeExpensesAccount, default_ie_account_code
+from ...models import Currency, Account
+from ...report.period import Period
+from ...template_globals import default_currency_code
+from ...utils.current_account import CurrentAccount
+from ...utils.options import options
 
 
 def journal_url(period: Period) \
@@ -33,8 +34,8 @@ def journal_url(period: Period) \
     :return: The URL of the journal.
     """
     if period.is_default:
-        return url_for("accounting.report.journal-default")
-    return url_for("accounting.report.journal", period=period)
+        return url_for("accounting-report.journal-default")
+    return url_for("accounting-report.journal", period=period)
 
 
 def ledger_url(currency: Currency, account: Account, period: Period) \
@@ -46,15 +47,16 @@ def ledger_url(currency: Currency, account: Account, period: Period) \
     :param period: The period.
     :return: The URL of the ledger.
     """
-    if period.is_default:
-        return url_for("accounting.report.ledger-default",
-                       currency=currency, account=account)
-    return url_for("accounting.report.ledger",
+    if currency.code == default_currency_code() \
+            and account.code == Account.CASH_CODE \
+            and period.is_default:
+        return url_for("accounting-report.ledger-default")
+    return url_for("accounting-report.ledger",
                    currency=currency, account=account,
                    period=period)
 
 
-def income_expenses_url(currency: Currency, account: IncomeExpensesAccount,
+def income_expenses_url(currency: Currency, account: CurrentAccount,
                         period: Period) -> str:
     """Returns the URL of an income and expenses log.
 
@@ -64,13 +66,10 @@ def income_expenses_url(currency: Currency, account: IncomeExpensesAccount,
     :return: The URL of the income and expenses log.
     """
     if currency.code == default_currency_code() \
-            and account.code == default_ie_account_code() \
+            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",
+        return url_for("accounting-report.default")
+    return url_for("accounting-report.income-expenses",
                    currency=currency, account=account,
                    period=period)
 
@@ -82,10 +81,9 @@ def trial_balance_url(currency: Currency, period: Period) -> str:
     :param period: The period.
     :return: The URL of the trial balance.
     """
-    if period.is_default:
-        return url_for("accounting.report.trial-balance-default",
-                       currency=currency)
-    return url_for("accounting.report.trial-balance",
+    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",
                    currency=currency, period=period)
 
 
@@ -96,10 +94,9 @@ def income_statement_url(currency: Currency, period: Period) -> str:
     :param period: The period.
     :return: The URL of the income statement.
     """
-    if period.is_default:
-        return url_for("accounting.report.income-statement-default",
-                       currency=currency)
-    return url_for("accounting.report.income-statement",
+    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",
                    currency=currency, period=period)
 
 
@@ -110,8 +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:
-        return url_for("accounting.report.balance-sheet-default",
-                       currency=currency)
-    return url_for("accounting.report.balance-sheet",
+    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",
                    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

@@ -1,7 +1,7 @@
-# The Mia! Accounting Flask Project.
+# The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2023/3/3
 
-#  Copyright (c) 2023 imacat.
+#  Copyright (c) 2023-2026 imacat.
 #
 #  Licensed under the Apache License, Version 2.0 (the "License");
 #  you may not use this file except in compliance with the License.
@@ -17,19 +17,29 @@
 """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.models import Currency, Account
-from accounting.report.period import Period, get_period
-from accounting.template_globals import default_currency_code
-from accounting.utils.permission import has_permission, can_view
+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.ie_account import IncomeExpensesAccount, default_ie_account
+from .utils.offset_matcher import OffsetMatcher
+from .utils.urls import unmatched_url
+from .. import db
+from ..locale import lazy_gettext
+from ..models import Currency, Account
+from ..template_globals import default_currency_code
+from ..utils.cast import s
+from ..utils.current_account import CurrentAccount
+from ..utils.next_uri import or_next
+from ..utils.options import options
+from ..utils.permission import has_permission, can_view, can_edit
 
-bp: Blueprint = Blueprint("report", __name__)
+bp: Blueprint = Blueprint("accounting-report", __name__)
 """The view blueprint for the reports."""
 bp.add_app_template_filter(format_amount, "accounting_report_format_amount")
 
@@ -41,10 +51,7 @@ def get_default_report() -> str | Response:
 
     :return: The income and expenses log in the default period.
     """
-    return __get_income_expenses(
-        db.session.get(Currency, default_currency_code()),
-        default_ie_account(),
-        get_period())
+    return get_default_income_expenses()
 
 
 @bp.get("journal", endpoint="journal-default")
@@ -80,17 +87,15 @@ def __get_journal(period: Period) -> str | Response:
     return report.html()
 
 
-@bp.get("ledger/<currency:currency>/<account:account>",
-        endpoint="ledger-default")
+@bp.get("ledger", endpoint="ledger-default")
 @has_permission(can_view)
-def get_default_ledger(currency: Currency, account: Account) -> str | Response:
-    """Returns the ledger in the default period.
+def get_default_ledger() -> str | Response:
+    """Returns the ledger in the default currency, cash, and default period.
 
-    :param currency: The currency.
-    :param account: The account.
-    :return: The ledger in the default period.
+    :return: The ledger in the default currency, cash, and 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>",
@@ -123,26 +128,23 @@ def __get_ledger(currency: Currency, account: Account, period: Period) \
     return report.html()
 
 
-@bp.get("income-expenses/<currency:currency>/<ieAccount:account>",
-        endpoint="income-expenses-default")
+@bp.get("income-expenses", endpoint="income-expenses-default")
 @has_permission(can_view)
-def get_default_income_expenses(currency: Currency,
-                                account: IncomeExpensesAccount) \
-        -> str | Response:
+def get_default_income_expenses() -> 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(
-    "income-expenses/<currency:currency>/<ieAccount:account>/<period:period>",
-    endpoint="income-expenses")
+@bp.get("income-expenses/<currency:currency>/<currentAccount:account>/"
+        "<period:period>", endpoint="income-expenses")
 @has_permission(can_view)
-def get_income_expenses(currency: Currency, account: IncomeExpensesAccount,
+def get_income_expenses(currency: Currency, account: CurrentAccount,
                         period: Period) -> str | Response:
     """Returns the income and expenses log.
 
@@ -154,7 +156,7 @@ def get_income_expenses(currency: Currency, account: IncomeExpensesAccount,
     return __get_income_expenses(currency, account, period)
 
 
-def __get_income_expenses(currency: Currency, account: IncomeExpensesAccount,
+def __get_income_expenses(currency: Currency, account: CurrentAccount,
                           period: Period) -> str | Response:
     """Returns the income and expenses log.
 
@@ -169,16 +171,15 @@ def __get_income_expenses(currency: Currency, account: IncomeExpensesAccount,
     return report.html()
 
 
-@bp.get("trial-balance/<currency:currency>",
-        endpoint="trial-balance-default")
+@bp.get("trial-balance", 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>",
-        endpoint="income-statement-default")
+@bp.get("income-statement", 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>",
-        endpoint="balance-sheet-default")
+@bp.get("balance-sheet", 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) -> Response:
+    """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

@@ -1,4 +1,4 @@
-/* The Mia! Accounting Flask Project
+/* The Mia! Accounting Project
  * style.css: The style sheet for the accounting application.
  */
 
@@ -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;
@@ -72,14 +76,11 @@
     }
 }
 @media(max-width:767px) {
-    .accounting-toolbar {
-    	width: 100%;
-    	justify-content: space-evenly;
-    }
     .accounting-toolbar > .btn:not(form), .accounting-toolbar > .btn-group > .btn {
         height: 3.2rem;
         width: 3.2rem;
         border-radius: 50%;
+        margin-right: 0.5rem;
     }
     .accounting-toolbar > a.btn, .accounting-toolbar > .btn-group > a.btn {
         padding-top: 0.7rem;
@@ -212,11 +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;
@@ -312,6 +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 {
@@ -319,6 +352,10 @@ a.accounting-report-table-row {
 }
 
 /* The description editor */
+.accounting-description-editor-buttons {
+    max-height: 7rem;
+    overflow-y: scroll;
+}
 .accounting-description-editor-buttons .btn {
     margin-bottom: 0.3rem;
 }
@@ -334,6 +371,20 @@ a.accounting-report-table-row {
     margin-top: 0.2rem;
 }
 
+/* The illustration of the description template for the recurring transactions */
+.accounting-recurring-description-template-illustration p {
+    margin: 0.2rem 0;
+}
+.accounting-recurring-description-template-illustration ul {
+    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/account-form.js

@@ -1,4 +1,4 @@
-/* The Mia! Accounting Flask Project
+/* The Mia! Accounting Project
  * account-form.js: The JavaScript for the account form
  */
 
@@ -48,7 +48,7 @@ class AccountForm {
 
     /**
      * The control of the base account
-     * @type {HTMLDivElement}
+     * @type {HTMLButtonElement}
      */
     #baseControl;
 
@@ -60,7 +60,7 @@ class AccountForm {
 
     /**
      * The base account
-     * @type {HTMLDivElement}
+     * @type {HTMLSpanElement}
      */
     #base;
 
@@ -110,14 +110,23 @@ class AccountForm {
         this.#isNeedOffsetControl = document.getElementById("accounting-is-need-offset-control");
         this.#isNeedOffset = document.getElementById("accounting-is-need-offset");
         this.#formElement.onsubmit = () => {
-            return this.#validateForm();
+            return this.#validate();
         };
         this.#baseControl.onclick = () => {
             this.#baseControl.classList.add("accounting-not-empty");
-            this.#baseAccountSelector.onOpen(this.#baseCode.value);
+            this.#baseAccountSelector.onOpen();
         };
     }
 
+    /**
+     * Returns the base code.
+     *
+     * @return {string|null}
+     */
+    get baseCode() {
+        return this.#baseCode.value === ""? null: this.#baseCode.value;
+    }
+
     /**
      * The callback when the base account selector is closed.
      *
@@ -129,15 +138,14 @@ class AccountForm {
     }
 
     /**
-     * Sets the base account.
+     * Saves the selected base account.
      *
-     * @param code {string} the base account code
-     * @param text {string} the text for the base account
+     * @param account {BaseAccountOption} the selected base account
      */
-    setBaseAccount(code, text) {
-        this.#baseCode.value = code;
-        this.#base.innerText = text;
-        if (["1", "2", "3"].includes(code.substring(0, 1))) {
+    saveBaseAccount(account) {
+        this.#baseCode.value = account.code;
+        this.#base.innerText = account.text;
+        if (["1", "2", "3"].includes(account.code.substring(0, 1))) {
             this.#isNeedOffsetControl.classList.remove("d-none");
             this.#isNeedOffset.disabled = false;
         } else {
@@ -163,7 +171,7 @@ class AccountForm {
      *
      * @returns {boolean} true if valid, or false otherwise
      */
-    #validateForm() {
+    #validate() {
         let isValid = true;
         isValid = this.#validateBase() && isValid;
         isValid = this.#validateTitle() && isValid;
@@ -217,9 +225,10 @@ class AccountForm {
 /**
  * The base account selector.
  *
+ * @extends {BaseCombobox<BaseAccountOption>}
  * @private
  */
-class BaseAccountSelector {
+class BaseAccountSelector extends BaseCombobox {
 
     /**
      * The account form
@@ -233,12 +242,6 @@ class BaseAccountSelector {
      */
     #modal;
 
-    /**
-     * The query input
-     * @type {HTMLInputElement}
-     */
-    #query;
-
     /**
      * The error message when the query has no result
      * @type {HTMLParagraphElement}
@@ -251,12 +254,6 @@ class BaseAccountSelector {
      */
     #optionList;
 
-    /**
-     * The options
-     * @type {HTMLLIElement[]}
-     */
-    #options;
-
     /**
      * The button to clear the base account value
      * @type {HTMLButtonElement}
@@ -269,83 +266,56 @@ class BaseAccountSelector {
      * @param form {AccountForm} the form
      */
     constructor(form) {
+        const prefix = "accounting-base-selector";
+        const query = document.getElementById(`${prefix}-query`);
+        const options = Array.from(document.getElementsByClassName(`${prefix}-option`)).map((element) => new BaseAccountOption(element, form.saveBaseAccount.bind(form)));
+        super(query, options);
         this.#form = form;
-        this.#modal = document.getElementById("accounting-base-selector-modal");
-        this.#query = document.getElementById("accounting-base-selector-query");
-        this.#optionList = document.getElementById("accounting-base-selector-option-list");
-        // noinspection JSValidateTypes
-        this.#options = Array.from(document.getElementsByClassName("accounting-base-selector-option"));
-        this.#clearButton = document.getElementById("accounting-base-selector-clear");
-        this.#queryNoResult = document.getElementById("accounting-base-selector-option-no-result");
-        this.#modal.addEventListener("hidden.bs.modal", () => {
-            this.#form.onBaseAccountSelectorClosed();
-        });
-        for (const option of this.#options) {
-            option.onclick = () => {
-                this.#form.setBaseAccount(option.dataset.code, option.dataset.content);
-            };
-        }
-        this.#clearButton.onclick = () => {
-            this.#form.clearBaseAccount();
-        };
-        this.#initializeBaseAccountQuery();
+        this.#modal = document.getElementById(`${prefix}-modal`);
+        this.#modal.addEventListener("hidden.bs.modal", () => this.#form.onBaseAccountSelectorClosed());
+        this.#queryNoResult = document.getElementById(`${prefix}-option-no-result`);
+        this.#optionList = document.getElementById(`${prefix}-option-list`);
+
+        this.#clearButton = document.getElementById(`${prefix}-clear`);
+        this.#clearButton.onclick = () => this.#form.clearBaseAccount();
     }
 
     /**
-     * Initializes the query.
+     * Filters the options.
      *
+     * @override
      */
-    #initializeBaseAccountQuery() {
-        this.#query.addEventListener("input", () => {
-            if (this.#query.value === "") {
-                for (const option of this.#options) {
-                    option.classList.remove("d-none");
-                }
-                this.#optionList.classList.remove("d-none");
-                this.#queryNoResult.classList.add("d-none");
-                return
-            }
-            let hasAnyMatched = false;
-            for (const option of this.#options) {
-                const queryValues = JSON.parse(option.dataset.queryValues);
-                let isMatched = false;
-                for (const queryValue of queryValues) {
-                    if (queryValue.toLowerCase().includes(this.#query.value.toLowerCase())) {
-                        isMatched = true;
-                        break;
-                    }
-                }
-                if (isMatched) {
-                    option.classList.remove("d-none");
-                    hasAnyMatched = true;
+    filterOptions() {
+        this.shownOptions = [];
+        let isAnyMatched = false;
+        for (const option of this.options) {
+            if (option.isMatched(this.query.value)) {
+                option.setShown(true);
+                this.shownOptions.push(option);
+                isAnyMatched = true;
             } else {
-                    option.classList.add("d-none");
+                option.setShown(false);
             }
         }
-            if (!hasAnyMatched) {
+        if (!isAnyMatched) {
             this.#optionList.classList.add("d-none");
             this.#queryNoResult.classList.remove("d-none");
         } else {
             this.#optionList.classList.remove("d-none");
             this.#queryNoResult.classList.add("d-none");
         }
-        });
     }
 
     /**
      * The callback when the base account selector is shown.
      *
-     * @param baseCode {string} the active base code
      */
-    onOpen(baseCode) {
-        for (const option of this.#options) {
-            if (option.dataset.code === baseCode) {
-                option.classList.add("active");
-            } else {
-                option.classList.remove("active");
-            }
-        }
-        if (baseCode === "") {
+    onOpen() {
+        this.query.value = "";
+        this.filterOptions();
+        this.query.removeAttribute("aria-activedescendant");
+        this.selectOption(this.shownOptions.find((option) => option.code === this.#form.baseCode));
+        if (this.#form.baseCode === null) {
             this.#clearButton.classList.add("btn-secondary")
             this.#clearButton.classList.remove("btn-danger");
             this.#clearButton.disabled = true;
@@ -356,3 +326,62 @@ class BaseAccountSelector {
         }
     }
 }
+
+/**
+ * A base account option.
+ *
+ * @private
+ */
+class BaseAccountOption extends BaseOption {
+
+    /**
+     * The account code
+     * @type {string}
+     */
+    code;
+
+    /**
+     * The account text
+     * @type {string}
+     */
+    text;
+
+    /**
+     * The values to query against
+     * @type {string[]}
+     */
+    #queryValues;
+
+    /**
+     * Constructs the account in the base account selector.
+     *
+     * @param element {HTMLLIElement} the element
+     * @param save {function(BaseAccountOption): void} the callback to save the option
+     */
+    constructor(element, save) {
+        super(element);
+        this.code = element.dataset.code;
+        this.text = element.dataset.text;
+        this.#queryValues = JSON.parse(element.dataset.queryValues);
+
+        element.onclick = () => save(this);
+    }
+
+    /**
+     * Returns whether the account matches the query.
+     *
+     * @param query {string} the query term
+     * @return {boolean} true if the option matches, or false otherwise
+     */
+    isMatched(query) {
+        if (query === "") {
+            return true;
+        }
+        for (const queryValue of this.#queryValues) {
+            if (queryValue.toLowerCase().includes(query.toLowerCase())) {
+                return true;
+            }
+        }
+        return false;
+    }
+}

src/accounting/static/js/account-order.js

@@ -1,4 +1,4 @@
-/* The Mia! Accounting Flask Project
+/* The Mia! Accounting Project
  * account-order.js: The JavaScript for the account order
  */
 
@@ -29,10 +29,11 @@ document.addEventListener("DOMContentLoaded", () => {
         const onReorder = () => {
             const accounts = Array.from(list.children);
             for (let i = 0; i < accounts.length; i++) {
-                const no = document.getElementById("accounting-order-" + accounts[i].dataset.id + "-no");
-                const code = document.getElementById("accounting-order-" + accounts[i].dataset.id + "-code");
+                const no = document.getElementById(`accounting-order-${accounts[i].dataset.id}-no`);
+                const code = document.getElementById(`accounting-order-${accounts[i].dataset.id}-code`);
                 no.value = String(i + 1);
-                code.innerText = list.dataset.baseCode + "-" + ("000" + (i + 1)).slice(-3);
+                const zeroPaddedNo = `000${no.value}`.slice(-3)
+                code.innerText = `${list.dataset.baseCode}-${zeroPaddedNo}`;
             }
         };
         initializeDragAndDropReordering(list, onReorder);

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

@@ -1,224 +0,0 @@
-/* The Mia! Accounting Flask Project
- * account-selector.js: The JavaScript for the account selector
- */
-
-/*  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: 2023/2/28
- */
-"use strict";
-
-/**
- * The account selector.
- *
- */
-class AccountSelector {
-
-    /**
-     * The line item editor
-     * @type {JournalEntryLineItemEditor}
-     */
-    #lineItemEditor;
-
-    /**
-     * Either "debit" or "credit"
-     * @type {string}
-     */
-    #debitCredit;
-
-    /**
-     * The prefix of the HTML ID and class
-     * @type {string}
-     */
-    #prefix;
-
-    /**
-     * The button to clear the account
-     * @type {HTMLButtonElement}
-     */
-    #clearButton
-
-    /**
-     * The query input
-     * @type {HTMLInputElement}
-     */
-    #query;
-
-    /**
-     * The error message when the query has no result
-     * @type {HTMLParagraphElement}
-     */
-    #queryNoResult;
-
-    /**
-     * The option list
-     * @type {HTMLUListElement}
-     */
-    #optionList;
-
-    /**
-     * The options
-     * @type {HTMLLIElement[]}
-     */
-    #options;
-
-    /**
-     * The more item to show all accounts
-     * @type {HTMLLIElement}
-     */
-    #more;
-
-    /**
-     * Constructs an account selector.
-     *
-     * @param lineItemEditor {JournalEntryLineItemEditor} the line item editor
-     * @param debitCredit {string} either "debit" or "credit"
-     */
-    constructor(lineItemEditor, debitCredit) {
-        this.#lineItemEditor = lineItemEditor
-        this.#debitCredit = debitCredit;
-        this.#prefix = "accounting-account-selector-" + debitCredit;
-        this.#query = document.getElementById(this.#prefix + "-query");
-        this.#queryNoResult = document.getElementById(this.#prefix + "-option-no-result");
-        this.#optionList = document.getElementById(this.#prefix + "-option-list");
-        // noinspection JSValidateTypes
-        this.#options = Array.from(document.getElementsByClassName(this.#prefix + "-option"));
-        this.#more = document.getElementById(this.#prefix + "-more");
-        this.#clearButton = document.getElementById(this.#prefix + "-btn-clear");
-        this.#more.onclick = () => {
-            this.#more.classList.add("d-none");
-            this.#filterOptions();
-        };
-        this.#clearButton.onclick = () => this.#lineItemEditor.clearAccount();
-        for (const option of this.#options) {
-            option.onclick = () => this.#lineItemEditor.saveAccount(option.dataset.code, option.dataset.content, option.classList.contains("accounting-account-is-need-offset"));
-        }
-        this.#query.addEventListener("input", () => {
-            this.#filterOptions();
-        });
-    }
-
-    /**
-     * Filters the options.
-     *
-     */
-    #filterOptions() {
-        const codesInUse = this.#getCodesUsedInForm();
-        let shouldAnyShow = false;
-        for (const option of this.#options) {
-            const shouldShow = this.#shouldOptionShow(option, this.#more, codesInUse, this.#query);
-            if (shouldShow) {
-                option.classList.remove("d-none");
-                shouldAnyShow = true;
-            } else {
-                option.classList.add("d-none");
-            }
-        }
-        if (!shouldAnyShow && this.#more.classList.contains("d-none")) {
-            this.#optionList.classList.add("d-none");
-            this.#queryNoResult.classList.remove("d-none");
-        } else {
-            this.#optionList.classList.remove("d-none");
-            this.#queryNoResult.classList.add("d-none");
-        }
-    }
-
-    /**
-     * Returns the account codes that are used in the form.
-     *
-     * @return {string[]} the account codes that are used in the form
-     */
-    #getCodesUsedInForm() {
-        const inUse = this.#lineItemEditor.form.getAccountCodesUsed(this.#debitCredit);
-        if (this.#lineItemEditor.accountCode !== null) {
-            inUse.push(this.#lineItemEditor.accountCode);
-        }
-        return inUse
-    }
-
-    /**
-     * Returns whether an option should show.
-     *
-     * @param option {HTMLLIElement} the option
-     * @param more {HTMLLIElement} the more element
-     * @param inUse {string[]} the account codes that are used in the form
-     * @param query {HTMLInputElement} the query element, if any
-     * @return {boolean} true if the option should show, or false otherwise
-     */
-    #shouldOptionShow(option, more, inUse, query) {
-        const isQueryMatched = () => {
-            if (query.value === "") {
-                return true;
-            }
-            const queryValues = JSON.parse(option.dataset.queryValues);
-            for (const queryValue of queryValues) {
-                if (queryValue.toLowerCase().includes(query.value.toLowerCase())) {
-                    return true;
-                }
-            }
-            return false;
-        };
-        const isMoreMatched = () => {
-            if (more.classList.contains("d-none")) {
-                return true;
-            }
-            return option.classList.contains("accounting-account-in-use") || inUse.includes(option.dataset.code);
-        };
-        return isMoreMatched() && isQueryMatched();
-    }
-
-    /**
-     * The callback when the account selector is shown.
-     *
-     */
-    onOpen() {
-        this.#query.value = "";
-        this.#more.classList.remove("d-none");
-        this.#filterOptions();
-        for (const option of this.#options) {
-            if (option.dataset.code === this.#lineItemEditor.accountCode) {
-                option.classList.add("active");
-            } else {
-                option.classList.remove("active");
-            }
-        }
-        if (this.#lineItemEditor.accountCode === null) {
-            this.#clearButton.classList.add("btn-secondary");
-            this.#clearButton.classList.remove("btn-danger");
-            this.#clearButton.disabled = true;
-        } else {
-            this.#clearButton.classList.add("btn-danger");
-            this.#clearButton.classList.remove("btn-secondary");
-            this.#clearButton.disabled = false;
-        }
-    }
-
-    /**
-     * Returns the account selector instances.
-     *
-     * @param lineItemEditor {JournalEntryLineItemEditor} the line item editor
-     * @return {{debit: AccountSelector, credit: AccountSelector}}
-     */
-    static getInstances(lineItemEditor) {
-        const selectors = {}
-        const modals = Array.from(document.getElementsByClassName("accounting-account-selector"));
-        for (const modal of modals) {
-            selectors[modal.dataset.debitCredit] = new AccountSelector(lineItemEditor, modal.dataset.debitCredit);
-        }
-        return selectors;
-    }
-}

src/accounting/static/js/base-combobox.js

@@ -0,0 +1,237 @@
+/* The Mia! Accounting Project
+ * base-combobox.js: The JavaScript for the base abstract combobox
+ */
+
+/*  Copyright (c) 2026 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: 2026/4/16
+ */
+"use strict";
+
+/**
+ * The base abstract combobox.
+ *
+ * @abstract
+ * @template {BaseOption} T
+ */
+class BaseCombobox {
+
+    /**
+     * The query input
+     * @type {HTMLInputElement}
+     */
+    query;
+
+    /**
+     * The options
+     * @type {T[]}
+     */
+    options;
+
+    /**
+     * The options that are shown
+     * @type {T[]}
+     */
+    shownOptions;
+
+    /**
+     * Constructs a base abstract combobox.
+     *
+     * @param query {HTMLInputElement} the query input
+     * @param options {T[]} the options
+     */
+    constructor(query, options) {
+        this.query = query;
+        this.query.oninput = () => this.filterOptions();
+        this.query.onkeydown = this.onQueryKeyDown.bind(this);
+        this.options = options;
+        this.shownOptions = [];
+    }
+
+    /**
+     * Actions when keys are pressed on the query input.
+     *
+     * @param event {KeyboardEvent} the key event
+     */
+    onQueryKeyDown(event) {
+        if (this.shownOptions.length === 0) {
+            return;
+        }
+        const currentID = this.query.getAttribute("aria-activedescendant");
+        const currentIndex = this.shownOptions.findIndex((option) => option.elementID === currentID);
+
+        let newIndex;
+        switch (event.key) {
+            case "ArrowUp":
+                if (currentIndex === -1) {
+                    newIndex = this.shownOptions.length - 1;
+                } else {
+                    newIndex = (currentIndex - 1 + this.shownOptions.length) % this.shownOptions.length;
+                }
+                break;
+            case "ArrowDown":
+                if (currentIndex === -1) {
+                    newIndex = 0;
+                } else {
+                    newIndex = (currentIndex + 1) % this.shownOptions.length;
+                }
+                break;
+            case "Home":
+                if (this.query.value !== "") {
+                    return;
+                }
+                newIndex = 0;
+                break;
+            case "End":
+                if (this.query.value !== "") {
+                    return;
+                }
+                newIndex = this.shownOptions.length - 1;
+                break;
+            case "PageUp":
+                if (currentIndex === -1) {
+                    newIndex = this.shownOptions.length - 1;
+                } else {
+                    newIndex = Math.max(currentIndex - 10, 0);
+                }
+                break;
+            case "PageDown":
+                if (currentIndex === -1) {
+                    newIndex = 0;
+                } else {
+                    newIndex = Math.min(currentIndex + 10, this.shownOptions.length - 1);
+                }
+                break;
+            case "Enter":
+                event.preventDefault();
+                if (currentIndex !== -1) {
+                    this.shownOptions[currentIndex].click();
+                }
+                return;
+            case "Escape":
+                if (this.query.value !== "") {
+                    event.preventDefault();
+                    event.stopPropagation();
+                    this.query.value = "";
+                    this.filterOptions();
+                }
+                return;
+            default:
+                return;
+        }
+        event.preventDefault();
+        this.selectOption(this.shownOptions[newIndex]);
+    }
+
+    /**
+     * Filters the options.
+     *
+     * @abstract
+     */
+    filterOptions() {
+        throw new Error("Method not implemented");
+    }
+
+    /**
+     * Selects an option.
+     *
+     * @param option {T|undefined} the option.
+     */
+    selectOption(option) {
+        this.options.forEach((opt) => opt.setActive(false));
+        if (option === undefined) {
+            return;
+        }
+        option.setActive(true);
+        this.query.setAttribute("aria-activedescendant", option.elementID);
+        option.scrollIntoView();
+    }
+}
+
+/**
+ * The base abstract option
+ *
+ * @abstract
+ */
+class BaseOption {
+
+    /**
+     * The element
+     * @type {HTMLLIElement}
+     */
+    #element;
+
+    /**
+     * The element ID
+     * @type {string}
+     */
+    elementID;
+
+    /**
+     * Constructs the base abstract option.
+     *
+     * @param element {HTMLLIElement} the element
+     */
+    constructor(element) {
+        this.#element = element;
+        this.elementID = element.id;
+    }
+
+    /**
+     * Sets whether the option is shown.
+     *
+     * @param isShown {boolean} true to show, or false otherwise
+     */
+    setShown(isShown) {
+        if (isShown) {
+            this.#element.classList.remove("d-none");
+        } else {
+            this.#element.classList.add("d-none");
+        }
+    }
+
+    /**
+     * Sets whether the option is active.
+     *
+     * @param isActive {boolean} true if active, or false otherwise
+     */
+    setActive(isActive) {
+        if (isActive) {
+            this.#element.classList.add("active");
+            this.#element.ariaSelected = "true";
+        } else {
+            this.#element.classList.remove("active");
+            this.#element.ariaSelected = "false";
+        }
+    }
+
+    /**
+     * Clicks the option.
+     *
+     */
+    click() {
+        this.#element.click();
+    }
+
+    /**
+     * Scrolls the option into view.
+     *
+     */
+    scrollIntoView() {
+        this.#element.scrollIntoView({block: "nearest"});
+    }
+}

src/accounting/static/js/base-tablist.js

@@ -0,0 +1,177 @@
+/* The Mia! Accounting Project
+ * base-tablist.js: The JavaScript for base abstract tablist
+ */
+
+/*  Copyright (c) 2026 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: 2026/4/16
+ */
+"use strict";
+
+/**
+ * The base abstract tablist.
+ *
+ * @abstract
+ * @template {BaseTab} T
+ */
+class BaseTablist {
+
+    /**
+     * The tabs.
+     * @type {T[]}
+     */
+    tabs;
+
+    /**
+     * The current tab.
+     * @type {T}
+     */
+    currentTab;
+
+    /**
+     * Constructs a new base abstract tablist.
+     *
+     * @param tablist {HTMLUListElement} the tab list
+     */
+    constructor(tablist) {
+        tablist.onkeydown = this.onTabKeyDown.bind(this);
+    }
+
+    /**
+     * Actions when keys are pressed on the tabs.
+     *
+     * @param event {KeyboardEvent} the key event
+     */
+    onTabKeyDown(event) {
+        const currentIndex = this.tabs.indexOf(this.currentTab);
+        if (currentIndex === -1) {
+            return;
+        }
+
+        let newIndex = currentIndex;
+        switch (event.key) {
+            case "ArrowRight":
+                newIndex = (newIndex + 1) % this.tabs.length;
+                break;
+            case "ArrowLeft":
+                newIndex = (newIndex - 1 + this.tabs.length) % this.tabs.length;
+                break;
+            case "Home":
+                newIndex = 0;
+                break;
+            case "End":
+                newIndex = this.tabs.length - 1;
+                break;
+            default:
+                return;
+        }
+        event.preventDefault();
+        this.tabs[newIndex].focus();
+        this.onTabFocus(this.tabs[newIndex]);
+    }
+
+    /**
+     * Actions when a tab is focused.
+     *
+     * @param tab {T} the tab
+     */
+    onTabFocus(tab) { /* Do nothing */ }
+
+    /**
+     * Switches to a tab.
+     *
+     * @param tab {T} the tab
+     */
+    switchTo(tab) {
+        this.tabs.forEach(t => t.setActive(t === tab));
+        this.currentTab = tab;
+        this.currentTab.onActivated();
+    }
+}
+
+/**
+ * The base abstract tab.
+ *
+ * @abstract
+ */
+class BaseTab {
+
+    /**
+     * The tab element.
+     * @type {HTMLButtonElement}
+     */
+    #tab;
+
+    /**
+     * The panel element.
+     * @type {HTMLDivElement}
+     */
+    #panel;
+
+    /**
+     * Constructs a new base abstract tab.
+     *
+     * @param tab {HTMLButtonElement} The tab element.
+     * @param panel {HTMLDivElement} The panel element.
+     * @param switchTo {function(BaseTab): void} The function to switch to the tab.
+     */
+    constructor(tab, panel, switchTo) {
+        this.#tab = tab;
+        this.#panel = panel;
+        this.#tab.onclick = () => switchTo(this);
+    }
+
+    /**
+     * Sets the active state of the tab.
+     *
+     * @param isActive {boolean} true if the tab is active, false otherwise
+     */
+    setActive(isActive) {
+        if (isActive) {
+            this.#tab.classList.add("active");
+            this.#tab.tabIndex = 0;
+            this.#tab.ariaSelected = "true";
+            this.#panel.classList.remove("d-none");
+        } else {
+            this.#tab.classList.remove("active");
+            this.#tab.tabIndex = -1;
+            this.#tab.ariaSelected = "false";
+            this.#panel.classList.add("d-none");
+        }
+    }
+
+    /**
+     * Returns whether the tab is active.
+     *
+     * @returns {boolean} true if the tab is active, false otherwise
+     */
+    isActive() {
+        return this.#tab.classList.contains("active");
+    }
+
+    /**
+     * Actions when the tab is activated.
+     */
+    onActivated() { /* Do nothing */ }
+
+    /**
+     * Focuses the tab.
+     */
+    focus() {
+        this.#tab.focus();
+    }
+}