# The Mia! Accounting Flask Project. # Author: imacat@mail.imacat.idv.tw (imacat), 2023/1/25 # 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 data models. """ from __future__ import annotations import re import typing as t from datetime import date from decimal import Decimal import sqlalchemy as sa from flask import current_app from flask_babel import get_locale from sqlalchemy import text from accounting import db from accounting.locale import gettext from accounting.utils.user import user_cls, user_pk_column class BaseAccount(db.Model): """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) """The title.""" l10n = db.relationship("BaseAccountL10n", back_populates="account", lazy=False) """The localized titles.""" accounts = db.relationship("Account", back_populates="base") """The descendant accounts under the base account.""" def __str__(self) -> str: """Returns the string representation of the base account. :return: The string representation of the base account. """ return f"{self.code} {self.title}" @property def title(self) -> str: """Returns the title in the current locale. :return: The title in the current locale. """ current_locale = str(get_locale()) if current_locale == current_app.config["BABEL_DEFAULT_LOCALE"]: return self.title_l10n for l10n in self.l10n: if l10n.locale == current_locale: return l10n.title return self.title_l10n @property def query_values(self) -> list[str]: """Returns the values to be queried. :return: The values to be queried. """ return [self.code, self.title_l10n] + [x.title for x in self.l10n] class BaseAccountL10n(db.Model): """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", ondelete="CASCADE"), nullable=False, primary_key=True) """The code of the account.""" account = db.relationship(BaseAccount, back_populates="l10n") """The account.""" locale = db.Column(db.String, nullable=False, primary_key=True) """The locale.""" title = db.Column(db.String, nullable=False) """The localized title.""" class Account(db.Model): """An account.""" __tablename__ = "accounting_accounts" """The table name.""" id = db.Column(db.Integer, nullable=False, primary_key=True, autoincrement=False) """The account ID.""" base_code = db.Column(db.String, db.ForeignKey(BaseAccount.code, onupdate="CASCADE", ondelete="CASCADE"), nullable=False) """The code of the base account.""" base = db.relationship(BaseAccount, back_populates="accounts") """The base account.""" no = db.Column(db.Integer, nullable=False, default=text("1")) """The account number under the base account.""" title_l10n = db.Column("title", db.String, nullable=False) """The title.""" is_offset_needed = db.Column(db.Boolean, nullable=False, default=False) """Whether the entries 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) """The localized titles.""" entries = db.relationship("JournalEntry", back_populates="account") """The journal entries.""" CASH_CODE: str = "1111-001" """The code of the cash account,""" ACCUMULATED_CHANGE_CODE: str = "3351-001" """The code of the accumulated-change account,""" NET_CHANGE_CODE: str = "3353-001" """The code of the net-change account,""" def __str__(self) -> str: """Returns the string representation of this account. :return: The string representation of this account. """ return f"{self.base_code}-{self.no:03d} {self.title}" @property def code(self) -> str: """Returns the code. :return: The code. """ return f"{self.base_code}-{self.no:03d}" @property def title(self) -> str: """Returns the title in the current locale. :return: The title in the current locale. """ current_locale = str(get_locale()) if current_locale == current_app.config["BABEL_DEFAULT_LOCALE"]: return self.title_l10n for l10n in self.l10n: if l10n.locale == current_locale: return l10n.title return self.title_l10n @title.setter def title(self, value: str) -> None: """Sets the title in the current locale. :param value: The new title. :return: None. """ if self.title_l10n is None: self.title_l10n = value return current_locale = str(get_locale()) if current_locale == current_app.config["BABEL_DEFAULT_LOCALE"]: self.title_l10n = value return for l10n in self.l10n: if l10n.locale == current_locale: l10n.title = value return self.l10n.append(AccountL10n(locale=current_locale, title=value)) @property def is_real(self) -> bool: """Returns whether the account is a real account. :return: True if the account is a real account, or False otherwise. """ return self.base_code[0] in {"1", "2", "3"} @property def is_nominal(self) -> bool: """Returns whether the account is a nominal account. :return: True if the account is a nominal account, or False otherwise. """ return not self.is_real @property def query_values(self) -> list[str]: """Returns the values to be queried. :return: The values to be queried. """ return [self.code, self.title_l10n] + [x.title for x in self.l10n] @property def is_modified(self) -> bool: """Returns whether a product account was modified. :return: True if modified, or False otherwise. """ if db.session.is_modified(self): return True for l10n in self.l10n: if db.session.is_modified(l10n): return True return False def delete(self) -> None: """Deletes this account. :return: None. """ AccountL10n.query.filter(AccountL10n.account == self).delete() cls: t.Type[t.Self] = self.__class__ cls.query.filter(cls.id == self.id).delete() @classmethod def find_by_code(cls, code: str) -> t.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) if m is None: return None return cls.query.filter(cls.base_code == m.group(1), cls.no == int(m.group(2))).first() @classmethod def debit(cls) -> list[t.Self]: """Returns the debit accounts. :return: The debit accounts. """ return cls.query.filter(sa.or_(cls.base_code.startswith("1"), cls.base_code.startswith("2"), cls.base_code.startswith("3"), cls.base_code.startswith("5"), cls.base_code.startswith("6"), cls.base_code.startswith("75"), cls.base_code.startswith("76"), cls.base_code.startswith("77"), 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() @classmethod def credit(cls) -> list[t.Self]: """Returns the debit accounts. :return: The debit accounts. """ return cls.query.filter(sa.or_(cls.base_code.startswith("1"), cls.base_code.startswith("2"), cls.base_code.startswith("3"), cls.base_code.startswith("4"), cls.base_code.startswith("71"), cls.base_code.startswith("72"), cls.base_code.startswith("73"), 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() @classmethod def cash(cls) -> t.Self: """Returns the cash account. :return: The cash account """ return cls.find_by_code(cls.CASH_CODE) @classmethod def accumulated_change(cls) -> t.Self: """Returns the accumulated-change account. :return: The accumulated-change account """ return cls.find_by_code(cls.ACCUMULATED_CHANGE_CODE) class AccountL10n(db.Model): """A localized account title.""" __tablename__ = "accounting_accounts_l10n" """The table name.""" account_id = db.Column(db.Integer, db.ForeignKey(Account.id, onupdate="CASCADE", ondelete="CASCADE"), nullable=False, primary_key=True) """The account ID.""" account = db.relationship(Account, back_populates="l10n") """The account.""" locale = db.Column(db.String, nullable=False, primary_key=True) """The locale.""" title = db.Column(db.String, nullable=False) """The localized title.""" class Currency(db.Model): """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) """The localized names.""" entries = db.relationship("JournalEntry", back_populates="currency") """The journal entries.""" def __str__(self) -> str: """Returns the string representation of the currency. :return: The string representation of the currency. """ return f"{self.name} ({self.code})" @property def name(self) -> str: """Returns the name in the current locale. :return: The name in the current locale. """ current_locale = str(get_locale()) if current_locale == current_app.config["BABEL_DEFAULT_LOCALE"]: return self.name_l10n for l10n in self.l10n: if l10n.locale == current_locale: return l10n.name return self.name_l10n @name.setter def name(self, value: str) -> None: """Sets the name in the current locale. :param value: The new name. :return: None. """ if self.name_l10n is None: self.name_l10n = value return current_locale = str(get_locale()) if current_locale == current_app.config["BABEL_DEFAULT_LOCALE"]: self.name_l10n = value return for l10n in self.l10n: if l10n.locale == current_locale: l10n.name = value return self.l10n.append(CurrencyL10n(locale=current_locale, name=value)) @property def is_modified(self) -> bool: """Returns whether a product account was modified. :return: True if modified, or False otherwise. """ if db.session.is_modified(self): return True for l10n in self.l10n: if db.session.is_modified(l10n): return True return False def delete(self) -> None: """Deletes the currency. :return: None. """ CurrencyL10n.query.filter(CurrencyL10n.currency == self).delete() cls: t.Type[t.Self] = self.__class__ cls.query.filter(cls.code == self.code).delete() class CurrencyL10n(db.Model): """A localized currency name.""" __tablename__ = "accounting_currencies_l10n" """The table name.""" currency_code = db.Column(db.String, db.ForeignKey(Currency.code, onupdate="CASCADE", ondelete="CASCADE"), nullable=False, primary_key=True) """The currency code.""" currency = db.relationship(Currency, back_populates="l10n") """The currency.""" locale = db.Column(db.String, nullable=False, primary_key=True) """The locale.""" name = db.Column(db.String, nullable=False) """The localized name.""" class TransactionCurrency: """A currency in a transaction.""" def __init__(self, code: str, debit: list[JournalEntry], credit: list[JournalEntry]): """Constructs the currency in the transaction. :param code: The currency code. :param debit: The debit entries. :param credit: The credit entries. """ self.code: str = code """The currency code.""" self.debit: list[JournalEntry] = debit """The debit entries.""" self.credit: list[JournalEntry] = credit """The credit entries.""" @property def name(self) -> str: """Returns the currency name. :return: The currency name. """ return db.session.get(Currency, self.code).name @property def debit_total(self) -> Decimal: """Returns the total amount of the debit journal entries. :return: The total amount of the debit journal entries. """ return sum([x.amount for x in self.debit]) @property def credit_total(self) -> str: """Returns the total amount of the credit journal entries. :return: The total amount of the credit journal entries. """ return sum([x.amount for x in self.credit]) class Transaction(db.Model): """A transaction.""" __tablename__ = "accounting_transactions" """The table name.""" id = db.Column(db.Integer, nullable=False, primary_key=True, autoincrement=False) """The transaction ID.""" date = db.Column(db.Date, nullable=False) """The date.""" no = db.Column(db.Integer, nullable=False, default=text("1")) """The account number under the date.""" note = db.Column(db.String) """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.""" entries = db.relationship("JournalEntry", back_populates="transaction") """The journal entries.""" def __str__(self) -> str: """Returns the string representation of this transaction. :return: The string representation of this transaction. """ if self.is_cash_expense: return gettext("Cash Expense Transaction#%(id)s", id=self.id) if self.is_cash_income: return gettext("Cash Income Transaction#%(id)s", id=self.id) return gettext("Transfer Transaction#%(id)s", id=self.id) @property def currencies(self) -> list[TransactionCurrency]: """Returns the journal entries categorized by their currencies. :return: The currency categories. """ entries: list[JournalEntry] = sorted(self.entries, key=lambda x: x.no) codes: list[str] = [] by_currency: dict[str, list[JournalEntry]] = {} for entry in entries: if entry.currency_code not in by_currency: codes.append(entry.currency_code) by_currency[entry.currency_code] = [] by_currency[entry.currency_code].append(entry) return [TransactionCurrency(code=x, debit=[y for y in by_currency[x] if y.is_debit], credit=[y for y in by_currency[x] if not y.is_debit]) for x in codes] @property def is_cash_income(self) -> bool: """Returns whether this is a cash income transaction. :return: True if this is a cash income transaction, or False otherwise. """ for currency in self.currencies: if len(currency.debit) > 1: return False if currency.debit[0].account.code != Account.CASH_CODE: return False return True @property def is_cash_expense(self) -> bool: """Returns whether this is a cash expense transaction. :return: True if this is a cash expense transaction, or False otherwise. """ for currency in self.currencies: if len(currency.credit) > 1: return False if currency.credit[0].account.code != Account.CASH_CODE: return False return True @property def can_delete(self) -> bool: """Returns whether the transaction can be deleted. :return: True if the transaction can be deleted, or False otherwise. """ if not hasattr(self, "__can_delete"): def has_offset() -> bool: for entry in self.entries: if len(entry.offsets) > 0: return True return False setattr(self, "__can_delete", not has_offset()) return getattr(self, "__can_delete") def delete(self) -> None: """Deletes the transaction. :return: None. """ JournalEntry.query\ .filter(JournalEntry.transaction_id == self.id).delete() db.session.delete(self) class JournalEntry(db.Model): """An accounting journal entry.""" __tablename__ = "accounting_journal_entries" """The table name.""" id = db.Column(db.Integer, nullable=False, primary_key=True, autoincrement=False) """The entry ID.""" transaction_id = db.Column(db.Integer, db.ForeignKey(Transaction.id, onupdate="CASCADE", ondelete="CASCADE"), nullable=False) """The transaction ID.""" transaction = db.relationship(Transaction, back_populates="entries") """The transaction.""" is_debit = db.Column(db.Boolean, nullable=False) """True for a debit entry, or False for a credit entry.""" no = db.Column(db.Integer, nullable=False) """The entry number under the transaction and debit or credit.""" original_entry_id = db.Column(db.Integer, db.ForeignKey(id, onupdate="CASCADE"), nullable=True) """The ID of the original entry.""" original_entry = db.relationship("JournalEntry", back_populates="offsets", remote_side=id, passive_deletes=True) """The original entry.""" offsets = db.relationship("JournalEntry", back_populates="original_entry") """The offset entries.""" currency_code = db.Column(db.String, db.ForeignKey(Currency.code, onupdate="CASCADE"), nullable=False) """The currency code.""" currency = db.relationship(Currency, back_populates="entries") """The currency.""" account_id = db.Column(db.Integer, db.ForeignKey(Account.id, onupdate="CASCADE"), nullable=False) """The account ID.""" account = db.relationship(Account, back_populates="entries", lazy=False) """The account.""" summary = db.Column(db.String, nullable=True) """The summary.""" amount = db.Column(db.Numeric(14, 2), nullable=False) """The amount.""" def __str__(self) -> str: """Returns the string representation of the journal entry. :return: The string representation of the journal entry. """ if not hasattr(self, "__str"): from accounting.template_filters import format_date, format_amount setattr(self, "__str", gettext("%(date)s %(summary)s %(amount)s", date=format_date(self.transaction.date), summary="" if self.summary is None else self.summary, amount=format_amount(self.amount))) return getattr(self, "__str") @property def eid(self) -> int | None: """Returns the journal entry ID. This is the alternative name of the ID field, to work with WTForms. :return: The journal entry ID. """ return self.id @property def account_code(self) -> str: """Returns the account code. :return: The account code. """ 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 entry. """ return self.amount if self.is_debit else None @property def is_need_offset(self) -> bool: """Returns whether the entry needs offset. :return: True if the entry needs offset, or False otherwise. """ if not self.account.is_offset_needed: return False if self.account.base_code[0] == "1" and not self.is_debit: return False if self.account.base_code[0] == "2" and self.is_debit: return False return True @property def credit(self) -> Decimal | None: """Returns the credit amount. :return: The credit amount, or None if this is not a credit entry. """ return None if self.is_debit else self.amount @property def net_balance(self) -> Decimal: """Returns the net balance. :return: The net balance. """ if not hasattr(self, "__net_balance"): setattr(self, "__net_balance", self.amount + sum( [x.amount if x.is_debit == self.is_debit else -x.amount for x in self.offsets])) return getattr(self, "__net_balance") @net_balance.setter def net_balance(self, net_balance: Decimal) -> None: """Sets the net balance. :param net_balance: The net balance. :return: None. """ setattr(self, "__net_balance", net_balance) @property def query_values(self) -> tuple[list[str], list[str]]: """Returns the values to be queried. :return: The values to be queried. """ def format_amount(value: Decimal) -> str: whole: int = int(value) frac: Decimal = (value - whole).normalize() return str(whole) + str(abs(frac))[1:] txn_day: date = self.transaction.date summary: str = "" if self.summary is None else self.summary return ([summary], [str(txn_day.year), "{}/{}".format(txn_day.year, txn_day.month), "{}/{}".format(txn_day.month, txn_day.day), "{}/{}/{}".format(txn_day.year, txn_day.month, txn_day.day), format_amount(self.amount), format_amount(self.net_balance)])