blawzoo-plutus 0.5.3

data/app/models/equity.rb

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+# The Equity class is an account type used to represents owners rights to the assets.
+#
+# === Normal Balance
+# The normal balance on Equity accounts is a *Credit*. 
+#
+# @see http://en.wikipedia.org/wiki/Equity_(finance) Equity
+#
+# @author Michael Bulat
+class Equity < Account
+  
+  # The credit balance for the account.
+  # 
+  # @example
+  #   >> equity.credits_balance
+  #   => #<BigDecimal:103259bb8,'0.3E4',4(12)> 
+  #
+  # @return [BigDecimal] The decimal value credit balance
+  def credits_balance
+    credits_balance = BigDecimal.new('0')
+    credit_transactions.each do |credit_transaction|
+      credits_balance = credits_balance + credit_transaction.amount
+    end
+    return credits_balance
+  end
+
+  # The debit balance for the account.
+  # 
+  # @example
+  #   >> equity.debits_balance
+  #   => #<BigDecimal:103259bb8,'0.1E4',4(12)> 
+  #
+  # @return [BigDecimal] The decimal value credit balance
+  def debits_balance
+    debits_balance = BigDecimal.new('0')
+    debit_transactions.each do |debit_transaction|
+      debits_balance = debits_balance + debit_transaction.amount
+    end
+    return debits_balance
+  end
+  
+  
+  # The balance of the account.
+  #
+  # Equity accounts have normal credit balances, so the debits are subtracted from the credits
+  # unless this is a contra account, in which credits are subtracted from debits
+  # 
+  # @example
+  #   >> asset.balance
+  #   => #<BigDecimal:103259bb8,'0.2E4',4(12)> 
+  #
+  # @return [BigDecimal] The decimal value balance
+  def balance
+    unless contra
+      credits_balance - debits_balance
+    else
+      debits_balance - credits_balance
+    end    
+  end
+  
+  # This class method is used to return
+  # the balance of all Equity accounts.
+  #
+  # Contra accounts are automatically subtracted from the balance.
+  #
+  # @example
+  #   >> Equity.balance
+  #   => #<BigDecimal:1030fcc98,'0.82875E5',8(20)>
+  #
+  # @return [BigDecimal] The decimal value balance  
+  def self.balance
+    accounts_balance = BigDecimal.new('0') 
+    accounts = self.find(:all)
+    accounts.each do |equity|
+      unless equity.contra
+        accounts_balance += equity.balance
+      else
+        accounts_balance -= equity.balance
+      end
+    end
+    accounts_balance
+  end
+end

data/app/models/expense.rb

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+# The Expense class is an account type used to represents assets or services consumed in the generation of revenue.
+#
+# === Normal Balance
+# The normal balance on Expense accounts is a *Debit*. 
+#
+# @see http://en.wikipedia.org/wiki/Expense Expenses
+#
+# @author Michael Bulat
+class Expense < Account
+  
+  # The credit balance for the account.
+  # 
+  # @example
+  #   >> expense.credits_balance
+  #   => #<BigDecimal:103259bb8,'0.1E4',4(12)> 
+  #
+  # @return [BigDecimal] The decimal value credit balance
+  def credits_balance
+    credits_balance = BigDecimal.new('0')
+    credit_transactions.each do |credit_transaction|
+      credits_balance = credits_balance + credit_transaction.amount
+    end
+    return credits_balance
+  end
+
+  # The debit balance for the account.
+  # 
+  # @example
+  #   >> expense.debits_balance
+  #   => #<BigDecimal:103259bb8,'0.3E4',4(12)> 
+  #
+  # @return [BigDecimal] The decimal value credit balance
+  def debits_balance
+    debits_balance = BigDecimal.new('0')
+    debit_transactions.each do |debit_transaction|
+      debits_balance = debits_balance + debit_transaction.amount
+    end
+    return debits_balance
+  end
+  
+  # The balance of the account.
+  #
+  # Expenses have normal debit balances, so the credits are subtracted from the debits
+  # unless this is a contra account, in which debits are subtracted from credits
+  # 
+  # @example
+  #   >> expense.balance
+  #   => #<BigDecimal:103259bb8,'0.2E4',4(12)> 
+  #
+  # @return [BigDecimal] The decimal value balance
+  def balance
+    unless contra
+      debits_balance - credits_balance
+    else
+      credits_balance - debits_balance
+    end
+  end  
+  
+  # This class method is used to return
+  # the balance of all Expense accounts.
+  #
+  # Contra accounts are automatically subtracted from the balance.
+  #
+  # @example
+  #   >> Expense.balance
+  #   => #<BigDecimal:1030fcc98,'0.82875E5',8(20)>
+  #
+  # @return [BigDecimal] The decimal value balance
+  def self.balance
+    accounts_balance = BigDecimal.new('0') 
+    accounts = self.find(:all)
+    accounts.each do |expense|
+      unless expense.contra
+        accounts_balance += expense.balance
+      else
+        accounts_balance -= expense.balance
+      end
+    end
+    accounts_balance
+  end  
+end

data/app/models/liability.rb

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+# The Liability class is an account type used to represents debts owed to outsiders.
+#
+# === Normal Balance
+# The normal balance on Liability accounts is a *Credit*. 
+#
+# @see http://en.wikipedia.org/wiki/Liability_(financial_accounting) Liability
+#
+# @author Michael Bulat
+class Liability < Account
+  
+  # The credit balance for the account.
+  # 
+  # @example
+  #   >> liability.credits_balance
+  #   => #<BigDecimal:103259bb8,'0.3E4',4(12)> 
+  #
+  # @return [BigDecimal] The decimal value credit balance  
+  def credits_balance
+    credits_balance = BigDecimal.new('0')
+    credit_transactions.each do |credit_transaction|
+      credits_balance = credits_balance + credit_transaction.amount
+    end
+    return credits_balance
+  end
+
+  # The debit balance for the account.
+  # 
+  # @example
+  #   >> liability.debits_balance
+  #   => #<BigDecimal:103259bb8,'0.1E4',4(12)> 
+  #
+  # @return [BigDecimal] The decimal value credit balance
+  def debits_balance
+    debits_balance = BigDecimal.new('0')
+    debit_transactions.each do |debit_transaction|
+      debits_balance = debits_balance + debit_transaction.amount
+    end
+    return debits_balance
+  end
+  
+  # The balance of the account.
+  #
+  # Liability accounts have normal credit balances, so the debits are subtracted from the credits
+  # unless this is a contra account, in which credits are subtracted from debits
+  # 
+  # @example
+  #   >> liability.balance
+  #   => #<BigDecimal:103259bb8,'0.2E4',4(12)> 
+  #
+  # @return [BigDecimal] The decimal value balance
+  def balance
+    unless contra
+      credits_balance - debits_balance 
+    else
+      debits_balance - credits_balance
+    end    
+  end
+  
+  # Balance of all Liability accounts
+  #
+  # @example
+  #   >> Liability.balance
+  #   => #<BigDecimal:1030fcc98,'0.82875E5',8(20)>
+  def self.balance
+    accounts_balance = BigDecimal.new('0') 
+    accounts = self.find(:all)
+    accounts.each do |liability|
+      unless liability.contra
+        accounts_balance += liability.balance
+      else
+        accounts_balance -= liability.balance
+      end
+    end
+    accounts_balance
+  end
+end

data/app/models/revenue.rb

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+# The Revenue class is an account type used to represents increases in owners equity.
+#
+# === Normal Balance
+# The normal balance on Revenue accounts is a *Credit*. 
+#
+# @see http://en.wikipedia.org/wiki/Revenue Revenue
+#
+# @author Michael Bulat
+class Revenue < Account
+  
+  # The credit balance for the account.
+  # 
+  # @example
+  #   >> revenue.credits_balance
+  #   => #<BigDecimal:103259bb8,'0.3E4',4(12)> 
+  #
+  # @return [BigDecimal] The decimal value credit balance
+  def credits_balance
+    credits_balance = BigDecimal.new('0')
+    credit_transactions.each do |credit_transaction|
+      credits_balance = credits_balance + credit_transaction.amount
+    end
+    return credits_balance
+  end
+
+  # The debit balance for the account.
+  # 
+  # @example
+  #   >> revenue.debits_balance
+  #   => #<BigDecimal:103259bb8,'0.1E4',4(12)> 
+  #
+  # @return [BigDecimal] The decimal value credit balance
+  def debits_balance
+    debits_balance = BigDecimal.new('0')
+    debit_transactions.each do |debit_transaction|
+      debits_balance = debits_balance + debit_transaction.amount
+    end
+    return debits_balance
+  end
+  
+  # The balance of the account.
+  #
+  # Revenue accounts have normal credit balances, so the debits are subtracted from the credits
+  # unless this is a contra account, in which credits are subtracted from debits
+  # 
+  # @example
+  #   >> asset.balance
+  #   => #<BigDecimal:103259bb8,'0.2E4',4(12)> 
+  #
+  # @return [BigDecimal] The decimal value balance
+  def balance
+    unless contra
+      credits_balance - debits_balance
+    else
+      debits_balance - credits_balance
+    end    
+  end
+  
+  # This class method is used to return
+  # the balance of all Revenue accounts.
+  #
+  # Contra accounts are automatically subtracted from the balance.
+  #
+  # @example
+  #   >> Revenue.balance
+  #   => #<BigDecimal:1030fcc98,'0.82875E5',8(20)>
+  #
+  # @return [BigDecimal] The decimal value balance
+  def self.balance
+    accounts_balance = BigDecimal.new('0') 
+    accounts = self.find(:all)
+    accounts.each do |revenue|
+      unless revenue.contra
+        accounts_balance += revenue.balance
+      else
+        accounts_balance -= revenue.balance
+      end
+    end
+    accounts_balance
+  end
+end

data/app/models/transaction.rb

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+# Transactions are the recording of debits and credits to various accounts. 
+# This table can be thought of as a traditional accounting Journal. 
+#
+# Posting to a Ledger can be considered to happen automatically, since 
+# Accounts have the reverse 'has_many' relationship to either it's credit or
+# debit transactions 
+#
+# @example
+#   cash = Asset.find_by_name('Cash')
+#   accounts_receivable = Asset.find_by_name('Accounts Receivable')
+#
+#   Transaction.create(:description => "Receiving payment on an invoice" , 
+#                      :debit_account => cash, 
+#                      :credit_account => accounts_receivable, 
+#                      :amount => 1000)
+#
+# @see http://en.wikipedia.org/wiki/Journal_entry Journal Entry
+# 
+# @author Michael Bulat
+class Transaction < ActiveRecord::Base
+  belongs_to :commercial_document, :polymorphic => true
+  belongs_to :credit_account, :class_name => "Account"
+  belongs_to :debit_account, :class_name => "Account"
+  
+  validates_presence_of :credit_account, :debit_account, :amount, :description
+  validates_associated :credit_account, :debit_account
+end

data/app/views/accounts/index.html.erb

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+<h1>Listing Accounts</h1>
+
+<table>
+  <tr>
+    <th class="nobg">ID</th>
+    <th>Name</th>
+    <th>Type</th>
+    <th>Credit Balance</th>
+    <th>Debit Balance</th>
+    <th>Balance</td>
+  </tr>
+
+<% @accounts.each do |account| %>
+  <tr class="<%= cycle("even", "odd") -%>">
+    <td><%=h account.id %></td>
+    <td><%=h account.name %></td>
+    <td><%=h account.type %></td>
+    <td><%=h account.credits_balance %></td>
+    <td><%=h account.debits_balance %></td>
+    <td><%=h account.balance %></td>
+  </tr>
+<% end %>
+</table>
+
+<br />
+
+<h3>Go to <%= link_to 'Transactions', transactions_path %></h3>

data/app/views/accounts/show.html.erb

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+<h1><%=h @account.name %> Account</h1>
+
+<table>
+  <tr>
+    <th class="nobg">ID</th>
+    <th>Name</th>
+    <th>Type</th>
+    <th>Credit Balance</th>
+    <th>Debit Balance</th>
+    <th>Balance</td>
+  </tr>
+
+  <tr class="odd">
+    <td><%=h @account.id %></td>
+    <td><%=h @account.name %></td>
+    <td><%=h @account.type %></td>
+    <td><%=h @account.credits_balance %></td>
+    <td><%=h @account.debits_balance %></td>
+    <td><%=h @account.balance %></td>
+  </tr>
+</table>
+
+<h1>Credit Transactions</h1>
+
+<table>
+  <tr>
+    <th class="nobg">ID</th>
+    <th>Description</th>
+    <th>Credit Account</th>
+    <th>Debit Account</th>
+    <th>Amount</th>
+    <th>Date</th>
+  </tr>
+
+<% @account.credit_transactions.each do |transaction| %>
+  <tr class="<%= cycle("even", "odd") -%>">
+    <td><%=h transaction.id %></td>
+    <td><%=h transaction.description %></td>
+    <td><%=h transaction.credit_account.name %></td>
+    <td><%=h transaction.debit_account.name %></td>
+    <td><%=h transaction.amount %></td>
+    <td><%=h transaction.created_at %></td>
+  </tr>
+<% end %>
+</table>
+
+<h1>Debit Transactions</h1>
+
+<table>
+  <tr>
+    <th class="nobg">ID</th>
+    <th>Description</th>
+    <th>Credit Account</th>
+    <th>Debit Account</th>
+    <th>Amount</th>
+    <th>Date</th>
+  </tr>
+
+<% @account.debit_transactions.each do |transaction| %>
+  <tr class="<%= cycle("even", "odd") -%>">
+    <td><%=h transaction.id %></td>
+    <td><%=h transaction.description %></td>
+    <td><%=h transaction.credit_account.name %></td>
+    <td><%=h transaction.debit_account.name %></td>
+    <td><%=h transaction.amount %></td>
+    <td><%=h transaction.created_at %></td>
+  </tr>
+<% end %>
+</table>