414 lines
16 KiB
Python

# The Mia! Accounting 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 ledger.
"""
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.pagination import Pagination
class ReportLineItem:
"""A line item in the report."""
def __init__(self, line_item: JournalEntryLineItem | None = None):
"""Constructs the line item in the report.
:param line_item: The journal entry line item.
"""
self.is_brought_forward: bool = False
"""Whether this is the brought-forward line item."""
self.is_total: bool = False
"""Whether this is the total line item."""
self.date: dt.date | None = None
"""The date."""
self.description: str | None = None
"""The description."""
self.debit: Decimal | None = None
"""The debit amount."""
self.credit: Decimal | None = None
"""The credit amount."""
self.balance: Decimal | None = None
"""The balance."""
self.note: str | None = None
"""The note."""
self.url: str | None = None
"""The URL to the journal entry line item."""
if line_item is not None:
self.date = line_item.journal_entry.date
self.description = line_item.description
self.debit = line_item.amount if line_item.is_debit else None
self.credit = None if line_item.is_debit else line_item.amount
self.note = line_item.journal_entry.note
self.url = url_for("accounting.journal-entry.detail",
journal_entry=line_item.journal_entry)
class LineItemCollector:
"""The line item collector."""
def __init__(self, currency: Currency, account: Account, period: Period):
"""Constructs the line item collector.
:param currency: The currency.
:param account: The account.
:param period: The period.
"""
self.__currency: Currency = currency
"""The currency."""
self.__account: Account = account
"""The account."""
self.__period: Period = period
"""The period"""
self.brought_forward: ReportLineItem | None
"""The brought-forward line item."""
self.line_items: list[ReportLineItem]
"""The line items."""
self.total: ReportLineItem | None
"""The total line item."""
self.brought_forward = self.__get_brought_forward()
self.line_items = self.__query_line_items()
self.total = self.__get_total()
self.__populate_balance()
def __get_brought_forward(self) -> ReportLineItem | None:
"""Queries, composes and returns the brought-forward line item.
:return: The brought-forward line item, or None if the report starts
from the beginning.
"""
if self.__period.start is None:
return None
if self.__account.is_nominal:
return None
balance_func: sa.Function = sa.func.sum(sa.case(
(JournalEntryLineItem.is_debit, JournalEntryLineItem.amount),
else_=-JournalEntryLineItem.amount))
select: sa.Select = sa.Select(balance_func).join(JournalEntry)\
.filter(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:
return None
line_item: ReportLineItem = ReportLineItem()
line_item.is_brought_forward = True
line_item.date = self.__period.start
line_item.description = gettext("Brought forward")
if balance > 0:
line_item.debit = balance
elif balance < 0:
line_item.credit = -balance
line_item.balance = balance
return line_item
def __query_line_items(self) -> list[ReportLineItem]:
"""Queries and returns the line items.
:return: The line items.
"""
conditions: list[sa.BinaryExpression] \
= [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)
.order_by(JournalEntry.date,
JournalEntry.no,
JournalEntryLineItem.is_debit.desc(),
JournalEntryLineItem.no)
.options(selectinload(JournalEntryLineItem.journal_entry))
.all()]
def __get_total(self) -> ReportLineItem | None:
"""Composes the total line item.
:return: The total line item, or None if there is no data.
"""
if self.brought_forward is None and len(self.line_items) == 0:
return None
line_item: ReportLineItem = ReportLineItem()
line_item.is_total = True
line_item.description = gettext("Total")
line_item.debit = sum([x.debit for x in self.line_items
if x.debit is not None])
line_item.credit = sum([x.credit for x in self.line_items
if x.credit is not None])
line_item.balance = line_item.debit - line_item.credit
if self.brought_forward is not None:
line_item.balance \
= self.brought_forward.balance + line_item.balance
return line_item
def __populate_balance(self) -> None:
"""Populates the balance of the line items.
:return: None.
"""
if self.__account.is_nominal:
return None
balance: Decimal = 0 if self.brought_forward is None \
else self.brought_forward.balance
for line_item in self.line_items:
if line_item.debit is not None:
balance = balance + line_item.debit
if line_item.credit is not None:
balance = balance - line_item.credit
line_item.balance = balance
class CSVRow(BaseCSVRow):
"""A row in the CSV."""
def __init__(self, date: dt.date | str | None,
description: str | None,
debit: str | Decimal | None,
credit: str | Decimal | None,
balance: str | Decimal | None,
note: str | None):
"""Constructs a row in the CSV.
: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: dt.date | str | None = date
"""The date."""
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 | None = balance
"""The balance."""
self.note: str | None = note
"""The note."""
@property
def values(self) -> list[str | Decimal | None]:
"""Returns the values of the row.
:return: The values of the row.
"""
return [self.date, self.description,
self.debit, self.credit, self.balance, self.note]
class PageParams(BasePageParams):
"""The HTML page parameters."""
def __init__(self, currency: Currency,
account: Account,
period: Period,
has_data: bool,
pagination: Pagination[ReportLineItem],
brought_forward: ReportLineItem | None,
line_items: list[ReportLineItem],
total: ReportLineItem | None):
"""Constructs the HTML page parameters.
:param currency: The currency.
:param account: The account.
:param period: The period.
:param has_data: True if there is any data, or False otherwise.
:param brought_forward: The brought-forward line item.
:param line_items: The line items.
:param total: The total line item.
"""
self.currency: Currency = currency
"""The currency."""
self.account: Account = account
"""The account."""
self.period: Period = period
"""The period."""
self.__has_data: bool = has_data
"""True if there is any data, or False otherwise."""
self.pagination: Pagination[ReportLineItem] = pagination
"""The pagination."""
self.brought_forward: ReportLineItem | None = brought_forward
"""The brought-forward line item."""
self.line_items: list[ReportLineItem] = line_items
"""The line items."""
self.total: ReportLineItem | None = total
"""The total line item."""
self.period_chooser: PeriodChooser = PeriodChooser(
lambda x: ledger_url(currency, account, x))
"""The period chooser."""
@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 self.__has_data
@property
def report_chooser(self) -> ReportChooser:
"""Returns the report chooser.
:return: The report chooser.
"""
return ReportChooser(ReportType.LEDGER,
currency=self.currency,
account=self.account,
period=self.period)
@property
def currency_options(self) -> list[OptionLink]:
"""Returns the currency options.
:return: The currency options.
"""
return self._get_currency_options(
lambda x: ledger_url(x, self.account, self.period), self.currency)
@property
def account_options(self) -> list[OptionLink]:
"""Returns the account options.
:return: The account options.
"""
in_use: sa.Select = sa.Select(JournalEntryLineItem.account_id)\
.filter(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()]
class Ledger(BaseReport):
"""The ledger."""
def __init__(self, currency: Currency, account: Account, period: Period):
"""Constructs a ledger.
:param currency: The currency.
:param account: The account.
:param period: The period.
"""
self.__currency: Currency = currency
"""The currency."""
self.__account: Account = account
"""The account."""
self.__period: Period = period
"""The period."""
collector: LineItemCollector = LineItemCollector(
self.__currency, self.__account, self.__period)
self.__brought_forward: ReportLineItem | None \
= collector.brought_forward
"""The brought-forward line item."""
self.__line_items: list[ReportLineItem] = collector.line_items
"""The line items."""
self.__total: ReportLineItem | None = collector.total
"""The total line item."""
def csv(self) -> Response:
"""Returns the report as CSV for download.
:return: The response of the report for download.
"""
filename: str = "ledger-{currency}-{account}-{period}.csv"\
.format(currency=self.__currency.code, account=self.__account.code,
period=period_spec(self.__period))
return csv_download(filename, self.__get_csv_rows())
def __get_csv_rows(self) -> list[CSVRow]:
"""Composes and returns the CSV rows.
:return: The CSV rows.
"""
rows: list[CSVRow] = [CSVRow(gettext("Date"), gettext("Description"),
gettext("Debit"), gettext("Credit"),
gettext("Balance"), gettext("Note"))]
if self.__brought_forward is not None:
rows.append(CSVRow(self.__brought_forward.date,
self.__brought_forward.description,
self.__brought_forward.debit,
self.__brought_forward.credit,
self.__brought_forward.balance,
None))
rows.extend([CSVRow(x.date, x.description,
x.debit, x.credit, x.balance, x.note)
for x in self.__line_items])
if self.__total is not None:
rows.append(CSVRow(gettext("Total"), None,
self.__total.debit, self.__total.credit,
self.__total.balance, None))
return rows
def html(self) -> str:
"""Composes and returns the report as HTML.
:return: The report as HTML.
"""
all_line_items: list[ReportLineItem] = []
if self.__brought_forward is not None:
all_line_items.append(self.__brought_forward)
all_line_items.extend(self.__line_items)
if self.__total is not None:
all_line_items.append(self.__total)
pagination: Pagination[ReportLineItem] \
= Pagination[ReportLineItem](all_line_items, is_reversed=True)
page_line_items: list[ReportLineItem] = pagination.list
has_data: bool = len(page_line_items) > 0
brought_forward: ReportLineItem | None = None
if len(page_line_items) > 0 and page_line_items[0].is_brought_forward:
brought_forward = page_line_items[0]
page_line_items = page_line_items[1:]
total: ReportLineItem | None = None
if len(page_line_items) > 0 and page_line_items[-1].is_total:
total = page_line_items[-1]
page_line_items = page_line_items[:-1]
params: PageParams = PageParams(currency=self.__currency,
account=self.__account,
period=self.__period,
has_data=has_data,
pagination=pagination,
brought_forward=brought_forward,
line_items=page_line_items,
total=total)
return render_template("accounting/report/ledger.html",
report=params)