bookkeeping 0.0.1

checksums.yaml

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+---
+SHA1:
+  metadata.gz: 1546ea85dd27e3e962ce4f11e58a6e7e92c8c4e6
+  data.tar.gz: 315ead36edba9216723a54a4ab01411cabe74aac
+SHA512:
+  metadata.gz: 749270c9df89e09b0b2673c914c80a39e28a9a192e85a6b497ad9d3344a03fbaf93201230e313568d4a9f1f8a8809bc37167926d67c3d605ac21fed042018703
+  data.tar.gz: 5bd73eb78b84fd877a9cfada0a2467814abf0daf35cb442b99497302db2427c2b4658315ee170fbf596029b6eb0bd9d58cf7801379aa98fb2bf171abef054c12

data/MIT-LICENSE

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+Copyright 2015 Alexander
+
+Permission is hereby granted, free of charge, to any person obtaining
+a copy of this software and associated documentation files (the
+"Software"), to deal in the Software without restriction, including
+without limitation the rights to use, copy, modify, merge, publish,
+distribute, sublicense, and/or sell copies of the Software, and to
+permit persons to whom the Software is furnished to do so, subject to
+the following conditions:
+
+The above copyright notice and this permission notice shall be
+included in all copies or substantial portions of the Software.
+
+THE SOFTWARE IS PROVIDED "AS IS", WITHOUT WARRANTY OF ANY KIND,
+EXPRESS OR IMPLIED, INCLUDING BUT NOT LIMITED TO THE WARRANTIES OF
+MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE AND
+NONINFRINGEMENT. IN NO EVENT SHALL THE AUTHORS OR COPYRIGHT HOLDERS BE
+LIABLE FOR ANY CLAIM, DAMAGES OR OTHER LIABILITY, WHETHER IN AN ACTION
+OF CONTRACT, TORT OR OTHERWISE, ARISING FROM, OUT OF OR IN CONNECTION
+WITH THE SOFTWARE OR THE USE OR OTHER DEALINGS IN THE SOFTWARE.

data/Rakefile

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+begin
+  require 'bundler/setup'
+rescue LoadError
+  puts 'You must `gem install bundler` and `bundle install` to run rake tasks'
+end
+
+require 'rdoc/task'
+
+RDoc::Task.new(:rdoc) do |rdoc|
+  rdoc.rdoc_dir = 'rdoc'
+  rdoc.title    = 'Bookkeeping'
+  rdoc.options << '--line-numbers'
+  rdoc.rdoc_files.include('README.rdoc')
+  rdoc.rdoc_files.include('lib/**/*.rb')
+end
+
+APP_RAKEFILE = File.expand_path("../spec/dummy/Rakefile", __FILE__)
+load 'rails/tasks/engine.rake'
+
+
+load 'rails/tasks/statistics.rake'
+
+Bundler::GemHelper.install_tasks
+

data/app/assets/javascripts/bookkeeping/application.js

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+// This is a manifest file that'll be compiled into application.js, which will include all the files
+// listed below.
+//
+// Any JavaScript/Coffee file within this directory, lib/assets/javascripts, vendor/assets/javascripts,
+// or any plugin's vendor/assets/javascripts directory can be referenced here using a relative path.
+//
+// It's not advisable to add code directly here, but if you do, it'll appear at the bottom of the
+// compiled file.
+//
+// Read Sprockets README (https://github.com/rails/sprockets#sprockets-directives) for details
+// about supported directives.
+//
+//= require_tree .

data/app/assets/stylesheets/bookkeeping/application.css

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+/*
+ * This is a manifest file that'll be compiled into application.css, which will include all the files
+ * listed below.
+ *
+ * Any CSS and SCSS file within this directory, lib/assets/stylesheets, vendor/assets/stylesheets,
+ * or any plugin's vendor/assets/stylesheets directory can be referenced here using a relative path.
+ *
+ * You're free to add application-wide styles to this file and they'll appear at the bottom of the
+ * compiled file so the styles you add here take precedence over styles defined in any styles
+ * defined in the other CSS/SCSS files in this directory. It is generally better to create a new
+ * file per style scope.
+ *
+ *= require_tree .
+ *= require_self
+ */

data/app/controllers/bookkeeping/application_controller.rb

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+module Bookkeeping
+  class ApplicationController < ActionController::Base
+  end
+end

data/app/helpers/bookkeeping/application_helper.rb

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+module Bookkeeping
+  module ApplicationHelper
+  end
+end

data/app/models/bookkeeping/account.rb

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+# == Schema Information
+#
+# Table name: bookkeeping_accounts
+#
+#  id                :integer          not null, primary key
+#  name              :string
+#  type              :string
+#  overdraft_enabled :boolean          default(TRUE), not null
+#  accountable_id    :integer
+#  accountable_type  :string
+#  created_at        :datetime
+#  updated_at        :datetime
+#
+
+module Bookkeeping
+  class Account < ActiveRecord::Base
+
+    # Associations
+    belongs_to :accountable, polymorphic: true
+    has_many :debit_amounts, dependent: :destroy
+    has_many :credit_amounts, dependent: :destroy
+
+    # Validations
+    validates :name, presence: true
+    validate :prevent_overdraft, unless: :overdraft_enabled?
+
+    class NotFound < StandardError; end
+    class BadKind < StandardError; end
+
+    class << self
+
+      def by_kind(kind)
+        Bookkeeping.const_get "#{kind.to_s.capitalize}Account"
+      end
+
+      def [](name, kind = nil, overdraft = true)
+
+        unless account = find_by(name: name)
+          raise NotFound, "account #{name} not found. Provide kind to create a new one" unless kind
+          
+          raise BadKind if kind && !class_exists?("Bookkeeping::#{kind.to_s.classify}Account")
+
+          return by_kind(kind).create!(name: name.to_s, overdraft_enabled: overdraft)
+        end
+
+        raise BadKind if kind && by_kind(kind) != account.class
+
+        account.update_attributes! overdraft_enabled: overdraft if overdraft != account.overdraft_enabled?
+
+        return account
+      end
+
+      def total_balance
+        raise(NoMethodError, "undefined method 'total_balance'") unless self == Bookkeeping::Account
+
+        Bookkeeping::AssetAccount.balance + Bookkeeping::ExpenseAccount.balance - Bookkeeping::LiabilityAccount.balance - Bookkeeping::EquityAccount.balance - Bookkeeping::IncomeAccount.balance
+      end
+
+      def balanced?
+        total_balance == 0
+      end
+
+      def class_exists?(class_name)
+        klass = Module.const_get(class_name)
+        return klass.is_a?(Class)
+      rescue NameError
+        return false
+      end
+    end
+    private_class_method :class_exists?
+
+    def debits_balance
+      debit_amounts.sum(:amount)
+    end
+
+    def credits_balance
+      credit_amounts.sum(:amount)
+    end
+
+    def overdraft?
+      balance < 0
+    end
+
+    private
+
+      def prevent_overdraft
+        errors.add(:balance, :overdraft) if balance < 0
+      end
+  end
+end

data/app/models/bookkeeping/amount.rb

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+# == Schema Information
+#
+# Table name: bookkeeping_amounts
+#
+#  id         :integer          not null, primary key
+#  type       :string
+#  is_debit   :boolean          default(TRUE), not null
+#  account_id :integer
+#  entry_id   :integer
+#  amount     :decimal(20, 2)   default(0.0)
+#
+
+module Bookkeeping
+  class Amount < ActiveRecord::Base
+
+    belongs_to :entry, class_name: "Bookkeeping::Entry"
+    belongs_to :account, class_name: "Bookkeeping::Account"
+
+    validates :type, :amount, presence: true
+
+    def account_name=(name)
+      self.account = Account.find_by_name!(name)
+    end
+
+  end
+end

data/app/models/bookkeeping/asset_account.rb

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+# == Schema Information
+#
+# Table name: bookkeeping_accounts
+#
+#  id                :integer          not null, primary key
+#  name              :string
+#  type              :string
+#  overdraft_enabled :boolean          default(TRUE), not null
+#  accountable_id    :integer
+#  accountable_type  :string
+#  created_at        :datetime
+#  updated_at        :datetime
+#
+
+module Bookkeeping
+  class AssetAccount < Account
+
+    def self.balance
+      all.select(:id).to_a.sum(&:balance)
+    end
+
+    def balance
+      debits_balance - credits_balance
+    end
+  end
+end

data/app/models/bookkeeping/credit_amount.rb

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+# == Schema Information
+#
+# Table name: bookkeeping_amounts
+#
+#  id         :integer          not null, primary key
+#  type       :string
+#  is_debit   :boolean          default(TRUE), not null
+#  account_id :integer
+#  entry_id   :integer
+#  amount     :decimal(20, 2)   default(0.0)
+#
+
+module Bookkeeping
+  class CreditAmount < Amount
+  end
+end

data/app/models/bookkeeping/debit_amount.rb

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+# == Schema Information
+#
+# Table name: bookkeeping_amounts
+#
+#  id         :integer          not null, primary key
+#  type       :string
+#  is_debit   :boolean          default(TRUE), not null
+#  account_id :integer
+#  entry_id   :integer
+#  amount     :decimal(20, 2)   default(0.0)
+#
+
+module Bookkeeping
+  class DebitAmount < Amount
+  end
+end

data/app/models/bookkeeping/entry.rb

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+# == Schema Information
+#
+# Table name: bookkeeping_entries
+#
+#  id                   :integer          not null, primary key
+#  description          :string
+#  transactionable_id   :integer
+#  transactionable_type :string
+#  rollback_entry_id    :integer
+#  created_at           :datetime
+#  updated_at           :datetime
+#
+
+module Bookkeeping
+  class Entry < ActiveRecord::Base
+
+    belongs_to :transactionable, polymorphic: true
+    has_many :amounts, dependent: :destroy
+    has_many :debit_amounts, class_name: "Bookkeeping::DebitAmount"
+    has_many :credit_amounts, class_name: "Bookkeeping::CreditAmount"
+
+    validates :transactionable, :description, presence: true
+    validate :has_credit_amounts?
+    validate :has_debit_amounts?
+    validate :amounts_cancel?
+
+    def self.prepare(options = {}, &block)
+      new(options) do |entry|
+        dsl = Bookkeeping::DSL.new(entry)
+        dsl.instance_eval &block
+        dsl.build
+      end
+    end
+
+# TODO: not work
+    def rollback!(ref = nil)
+      tran = self
+      res = self.class.prepare do
+        tran.debit_amounts.each { |di| debit(di.account, -di.amount) }
+        tran.credit_amounts.each { |ci| credit(ci.account, -ci.amount) }
+        transactionable(ref || tran)
+        description("Rollback of #{tran.description}")
+      end
+      self.rollback_transaction_id = res.id
+      save!
+      res
+    end
+
+    private
+
+      def has_credit_amounts?
+        errors[:base] << "Entry must have at least one credit amount" if self.credit_amounts.blank?
+      end
+
+      def has_debit_amounts?
+        errors[:base] << "Entry must have at least one debit amount" if self.debit_amounts.blank?
+      end
+
+      def amounts_cancel?
+        errors[:base] << "The credit and debit amounts are not equal" if credit_amounts.to_a.sum(&:amount) != debit_amounts.to_a.sum(&:amount)
+      end
+  end
+end

data/app/models/bookkeeping/equity_account.rb

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+# == Schema Information
+#
+# Table name: bookkeeping_accounts
+#
+#  id                :integer          not null, primary key
+#  name              :string
+#  type              :string
+#  overdraft_enabled :boolean          default(TRUE), not null
+#  accountable_id    :integer
+#  accountable_type  :string
+#  created_at        :datetime
+#  updated_at        :datetime
+#
+
+module Bookkeeping
+  class EquityAccount < Account
+
+    def self.balance
+      all.select(:id).to_a.sum(&:balance)
+    end
+
+    def balance
+      credits_balance - debits_balance
+    end
+  end
+end

data/app/models/bookkeeping/expense_account.rb

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+# == Schema Information
+#
+# Table name: bookkeeping_accounts
+#
+#  id                :integer          not null, primary key
+#  name              :string
+#  type              :string
+#  overdraft_enabled :boolean          default(TRUE), not null
+#  accountable_id    :integer
+#  accountable_type  :string
+#  created_at        :datetime
+#  updated_at        :datetime
+#
+
+module Bookkeeping
+  class ExpenseAccount < Account
+
+    def self.balance
+      all.select(:id).to_a.sum(&:balance)
+    end
+
+    def balance
+      debits_balance - credits_balance
+    end
+  end
+end

data/app/models/bookkeeping/extension.rb

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+module Bookkeeping
+  module Extension
+    extend ActiveSupport::Concern
+
+    module ProxyMethods
+
+      [:asset, :expense, :liability, :equity, :income].each do |kind|
+        define_method kind do |name, overdraft = true|
+          define_method name do
+            self[name, kind, overdraft]
+          end
+        end
+      end
+
+    end
+
+    module ClassMethods
+
+      def has_accounts(&block)
+        has_many :accounts, as: :accountable, class_name: 'Bookkeeping::Account', inverse_of: :accountable do
+          extend ProxyMethods
+
+          class_eval(&block) if block
+        end
+      end
+
+    end
+  end
+end

data/app/models/bookkeeping/income_account.rb

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+# == Schema Information
+#
+# Table name: bookkeeping_accounts
+#
+#  id                :integer          not null, primary key
+#  name              :string
+#  type              :string
+#  overdraft_enabled :boolean          default(TRUE), not null
+#  accountable_id    :integer
+#  accountable_type  :string
+#  created_at        :datetime
+#  updated_at        :datetime
+#
+
+module Bookkeeping
+  class IncomeAccount < Account
+    
+    def self.balance
+      all.select(:id).to_a.sum(&:balance)
+    end
+
+    def balance
+      credits_balance - debits_balance
+    end
+  end
+end

data/app/models/bookkeeping/liability_account.rb

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+# == Schema Information
+#
+# Table name: bookkeeping_accounts
+#
+#  id                :integer          not null, primary key
+#  name              :string
+#  type              :string
+#  overdraft_enabled :boolean          default(TRUE), not null
+#  accountable_id    :integer
+#  accountable_type  :string
+#  created_at        :datetime
+#  updated_at        :datetime
+#
+
+module Bookkeeping
+  class LiabilityAccount < Account
+
+    def self.balance
+      all.select(:id).to_a.sum(&:balance)
+    end
+
+    def balance
+      credits_balance - debits_balance
+    end
+  end
+end

data/app/views/layouts/bookkeeping/application.html.erb

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+<!DOCTYPE html>
+<html>
+<head>
+  <title>Bookkeeping</title>
+  <%= stylesheet_link_tag    "bookkeeping/application", media: "all" %>
+  <%= javascript_include_tag "bookkeeping/application" %>
+  <%= csrf_meta_tags %>
+</head>
+<body>
+
+<%= yield %>
+
+</body>
+</html>

data/config/routes.rb

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+Bookkeeping::Engine.routes.draw do
+end

data/lib/bookkeeping.rb

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+require "bookkeeping/engine"
+require "bookkeeping/dsl"
+
+module Bookkeeping
+end

data/lib/bookkeeping/dsl.rb

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+module Bookkeeping
+  class DSL
+    attr_reader :debits, :credits, :description, :reference
+    attr_accessor :entry
+
+    def initialize(entry)
+      @debits ||= {}
+      @credits ||= {}
+      @entry = entry
+    end
+
+    def debit(account, amount)
+      @debits ||= {}
+      @debits[account] ||= 0
+      @debits[account] += amount
+    end
+
+    def credit(account, amount)
+      @credits ||= {}
+      @credits[account] ||= 0
+      @credits[account] += amount
+    end
+
+    def description(description)
+      @description = description
+    end
+
+    def transactionable(transactionable)
+      @transactionable = transactionable
+    end
+
+    def build
+      entry.transactionable = @transactionable || entry.transactionable
+      entry.description = @description || entry.description
+
+      debits.each do |account, amount|
+        entry.debit_amounts.build(account: account, amount: amount)
+      end
+
+      credits.each do |account, amount|
+        entry.credit_amounts.build(account: account, amount: amount)
+      end
+    end
+
+  end
+end

data/lib/bookkeeping/engine.rb

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+module Bookkeeping
+  class Engine < ::Rails::Engine
+    isolate_namespace Bookkeeping
+
+    config.generators do |g|
+      g.test_framework :rspec
+    end
+
+    config.generators do |g|
+      g.test_framework :rspec, fixture: false
+      g.factory_girl dir: "spec/factories"
+    end
+  end
+end

data/lib/bookkeeping/version.rb

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+module Bookkeeping
+  VERSION = "0.0.1"
+end

data/lib/generators/bookkeeping/bookkeeping_generator.rb

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+require 'rails/generators'
+require 'rails/generators/migration'
+
+class BookkeepingGenerator < Rails::Generators::Base
+  include Rails::Generators::Migration
+  source_root File.expand_path('../templates', __FILE__)
+
+  def self.next_migration_number(path)
+    Time.now.utc.strftime("%Y%m%d%H%M%S")
+  end
+
+  def create_migration_file
+    migration_template 'migration.rb', 'db/migrate/create_bookkeeping_tables.rb'
+  end
+end

data/lib/generators/bookkeeping/templates/migration.rb

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+class CreateBookkeepingTables < ActiveRecord::Migration
+  def self.up
+    create_table :bookkeeping_accounts do |t|
+      t.string :name
+      t.string :type
+      t.boolean :overdraft_enabled, null: false, default: :true
+      t.references :accountable, polymorphic: true
+      t.timestamps
+    end
+
+    add_index :bookkeeping_accounts, :accountable_id
+    add_index :bookkeeping_accounts, :accountable_type
+
+    create_table :bookkeeping_entries do |t|
+      t.string :description
+      t.references :transactionable, polymorphic: true
+      t.integer :rollback_entry_id
+      t.timestamps
+    end
+
+    add_index :bookkeeping_entries, :transactionable_id
+    add_index :bookkeeping_entries, :transactionable_type
+
+
+    create_table :bookkeeping_amounts do |t|
+      t.string :type
+      t.boolean :is_debit, default: true, null: false
+      t.integer :account_id
+      t.integer :entry_id
+      t.decimal :amount, precision: 20, scale: 2, default: 0
+    end
+
+    add_index :bookkeeping_amounts, :account_id
+    add_index :bookkeeping_amounts, :entry_id
+
+  end
+
+  def self.down
+    drop_table :bookkeeping_accounts
+    drop_table :bookkeeping_entries
+    drop_table :bookkeeping_amounts
+  end
+end
+

data/lib/tasks/bookkeeping_tasks.rake

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+# desc "Explaining what the task does"
+# task :bookkeeping do
+#   # Task goes here
+# end

metadata

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+--- !ruby/object:Gem::Specification
+name: bookkeeping
+version: !ruby/object:Gem::Version
+  version: 0.0.1
+platform: ruby
+authors:
+- Alexander Shlinchak
+autorequire: 
+bindir: bin
+cert_chain: []
+date: 2015-07-07 00:00:00.000000000 Z
+dependencies:
+- !ruby/object:Gem::Dependency
+  name: rails
+  requirement: !ruby/object:Gem::Requirement
+    requirements:
+    - - "~>"
+      - !ruby/object:Gem::Version
+        version: '4.2'
+  type: :runtime
+  prerelease: false
+  version_requirements: !ruby/object:Gem::Requirement
+    requirements:
+    - - "~>"
+      - !ruby/object:Gem::Version
+        version: '4.2'
+- !ruby/object:Gem::Dependency
+  name: sqlite3
+  requirement: !ruby/object:Gem::Requirement
+    requirements:
+    - - ">="
+      - !ruby/object:Gem::Version
+        version: '0'
+  type: :development
+  prerelease: false
+  version_requirements: !ruby/object:Gem::Requirement
+    requirements:
+    - - ">="
+      - !ruby/object:Gem::Version
+        version: '0'
+- !ruby/object:Gem::Dependency
+  name: rspec-rails
+  requirement: !ruby/object:Gem::Requirement
+    requirements:
+    - - ">="
+      - !ruby/object:Gem::Version
+        version: '0'
+  type: :development
+  prerelease: false
+  version_requirements: !ruby/object:Gem::Requirement
+    requirements:
+    - - ">="
+      - !ruby/object:Gem::Version
+        version: '0'
+- !ruby/object:Gem::Dependency
+  name: byebug
+  requirement: !ruby/object:Gem::Requirement
+    requirements:
+    - - ">="
+      - !ruby/object:Gem::Version
+        version: '0'
+  type: :development
+  prerelease: false
+  version_requirements: !ruby/object:Gem::Requirement
+    requirements:
+    - - ">="
+      - !ruby/object:Gem::Version
+        version: '0'
+- !ruby/object:Gem::Dependency
+  name: pry-byebug
+  requirement: !ruby/object:Gem::Requirement
+    requirements:
+    - - ">="
+      - !ruby/object:Gem::Version
+        version: '0'
+  type: :development
+  prerelease: false
+  version_requirements: !ruby/object:Gem::Requirement
+    requirements:
+    - - ">="
+      - !ruby/object:Gem::Version
+        version: '0'
+- !ruby/object:Gem::Dependency
+  name: pry-rails
+  requirement: !ruby/object:Gem::Requirement
+    requirements:
+    - - ">="
+      - !ruby/object:Gem::Version
+        version: '0'
+  type: :development
+  prerelease: false
+  version_requirements: !ruby/object:Gem::Requirement
+    requirements:
+    - - ">="
+      - !ruby/object:Gem::Version
+        version: '0'
+- !ruby/object:Gem::Dependency
+  name: factory_girl_rails
+  requirement: !ruby/object:Gem::Requirement
+    requirements:
+    - - ">="
+      - !ruby/object:Gem::Version
+        version: '0'
+  type: :development
+  prerelease: false
+  version_requirements: !ruby/object:Gem::Requirement
+    requirements:
+    - - ">="
+      - !ruby/object:Gem::Version
+        version: '0'
+description: The goal of this gem is to build accounting (bookkeeping) system for
+  Rails projects using double entry theory.
+email:
+- minotep@gmail.com
+executables: []
+extensions: []
+extra_rdoc_files: []
+files:
+- MIT-LICENSE
+- Rakefile
+- app/assets/javascripts/bookkeeping/application.js
+- app/assets/stylesheets/bookkeeping/application.css
+- app/controllers/bookkeeping/application_controller.rb
+- app/helpers/bookkeeping/application_helper.rb
+- app/models/bookkeeping/account.rb
+- app/models/bookkeeping/amount.rb
+- app/models/bookkeeping/asset_account.rb
+- app/models/bookkeeping/credit_amount.rb
+- app/models/bookkeeping/debit_amount.rb
+- app/models/bookkeeping/entry.rb
+- app/models/bookkeeping/equity_account.rb
+- app/models/bookkeeping/expense_account.rb
+- app/models/bookkeeping/extension.rb
+- app/models/bookkeeping/income_account.rb
+- app/models/bookkeeping/liability_account.rb
+- app/views/layouts/bookkeeping/application.html.erb
+- config/routes.rb
+- lib/bookkeeping.rb
+- lib/bookkeeping/dsl.rb
+- lib/bookkeeping/engine.rb
+- lib/bookkeeping/version.rb
+- lib/generators/bookkeeping/bookkeeping_generator.rb
+- lib/generators/bookkeeping/templates/migration.rb
+- lib/tasks/bookkeeping_tasks.rake
+homepage: https://github.com/ashlinchak/bookkeeping
+licenses:
+- MIT
+metadata: {}
+post_install_message: 
+rdoc_options: []
+require_paths:
+- lib
+required_ruby_version: !ruby/object:Gem::Requirement
+  requirements:
+  - - ">="
+    - !ruby/object:Gem::Version
+      version: '0'
+required_rubygems_version: !ruby/object:Gem::Requirement
+  requirements:
+  - - ">="
+    - !ruby/object:Gem::Version
+      version: '0'
+requirements: []
+rubyforge_project: 
+rubygems_version: 2.4.5
+signing_key: 
+specification_version: 4
+summary: Double Entry Bookkeeping System for Rails.
+test_files: []
+has_rdoc: