credere 0.10.1

data/app/models/credere/amounts_extension.rb

@@ -0,0 +1,42 @@
+module Credere
+  # Association extension for has_many :amounts relations. Internal.
+  module AmountsExtension
+    # Returns a sum of the referenced Amount objects.
+    #
+    # Takes a hash specifying :from_date and :to_date for calculating balances during periods.
+    # :from_date and :to_date may be strings of the form "yyyy-mm-dd" or Ruby Date objects
+    #
+    # This runs the summation in the database, so it only works on persisted records.
+    #
+    # @example
+    #   credit_amounts.balance({:from_date => "2000-01-01", :to_date => Date.today})
+    #   => #<BigDecimal:103259bb8,'0.2E4',4(12)>
+    #
+    # @return [BigDecimal] The decimal value balance
+    def balance(hash={})
+      if hash[:from_date] && hash[:to_date]
+        from_date = hash[:from_date].kind_of?(Date) ? hash[:from_date] : Date.parse(hash[:from_date])
+        to_date = hash[:to_date].kind_of?(Date) ? hash[:to_date] : Date.parse(hash[:to_date])
+        includes(:entry).where('credere_entries.date' => from_date..to_date).sum(:amount)
+      else
+        sum(:amount)
+      end
+    end
+
+    # Returns a sum of the referenced Amount objects.
+    #
+    # This is used primarly in the validation step in Credere::Entry
+    # in order to ensure that the debit and credits are canceling out.
+    #
+    # Since this does not use the database for sumation, it may be used on non-persisted records.
+    def balance_for_new_record
+      balance = BigDecimal.new('0')
+      each do |amount_record|
+        if amount_record.amount && !amount_record.marked_for_destruction?
+          balance += amount_record.amount # unless amount_record.marked_for_destruction?
+        end
+      end
+      return balance
+    end
+  end
+end

data/app/models/credere/asset.rb

@@ -0,0 +1,56 @@
+module Credere
+  # The Asset class is an account type used to represents resources owned by the business entity.
+  #
+  # === Normal Balance
+  # The normal balance on Asset accounts is a *Debit*.
+  #
+  # @see http://en.wikipedia.org/wiki/Asset Assets
+  #
+
+  class Asset < Credere::Account
+
+    self.normal_credit_balance = false
+
+    # The balance of the account.
+    #
+    # Assets 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
+    #
+    # Takes an optional hash specifying :from_date and :to_date for calculating balances during periods.
+    # :from_date and :to_date may be strings of the form "yyyy-mm-dd" or Ruby Date objects
+    #
+    # @example
+    #   >> asset.balance({:from_date => "2000-01-01", :to_date => Date.today})
+    #   => #<BigDecimal:103259bb8,'0.1E4',4(12)>
+    #
+    # @example
+    #   >> asset.balance
+    #   => #<BigDecimal:103259bb8,'0.2E4',4(12)>
+    #
+    # @return [BigDecimal] The decimal value balance
+    def balance(options={})
+      super(options)
+    end
+
+    # This class method is used to return
+    # the balance of all Asset accounts.
+    #
+    # Contra accounts are automatically subtracted from the balance.
+    #
+    # Takes an optional hash specifying :from_date and :to_date for calculating balances during periods.
+    # :from_date and :to_date may be strings of the form "yyyy-mm-dd" or Ruby Date objects
+    #
+    # @example
+    #   >> Credere::Asset.balance({:from_date => "2000-01-01", :to_date => Date.today})
+    #   => #<BigDecimal:103259bb8,'0.1E4',4(12)>
+    #
+    # @example
+    #   >> Credere::Asset.balance
+    #   => #<BigDecimal:1030fcc98,'0.82875E5',8(20)>
+    #
+    # @return [BigDecimal] The decimal value balance
+    def self.balance(options={})
+      super(options)
+    end
+  end
+end

data/app/models/credere/credit_amount.rb

@@ -0,0 +1,10 @@
+module Credere
+  # The CreditAmount class represents credit entries in the entry journal.
+  #
+  # @example
+  #     credit_amount = Credere::CreditAmount.new(:account => revenue, :amount => 1000)
+  #
+
+  class CreditAmount < Amount
+  end
+end

data/app/models/credere/debit_amount.rb

@@ -0,0 +1,10 @@
+module Credere
+  # The DebitAmount class represents debit entries in the entry journal.
+  #
+  # @example
+  #     debit_amount = Credere::DebitAmount.new(:account => cash, :amount => 1000)
+  #
+
+  class DebitAmount < Amount
+  end
+end

data/app/models/credere/entry.rb

@@ -0,0 +1,77 @@
+module Credere
+  # Entries 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 entries
+  #
+  # @example
+  #   cash = Credere::Asset.find_by_name('Cash')
+  #   accounts_receivable = Credere::Asset.find_by_name('Accounts Receivable')
+  #
+  #   debit_amount = Credere::DebitAmount.new(:account => cash, :amount => 1000)
+  #   credit_amount = Credere::CreditAmount.new(:account => accounts_receivable, :amount => 1000)
+  #
+  #   entry = Credere::Entry.new(:description => "Receiving payment on an invoice")
+  #   entry.debit_amounts << debit_amount
+  #   entry.credit_amounts << credit_amount
+  #   entry.save
+  #
+  # @see http://en.wikipedia.org/wiki/Journal_entry Journal Entry
+  #
+
+  class Entry < ActiveRecord::Base
+    before_save :default_date
+
+    if ActiveRecord::VERSION::MAJOR > 4
+      belongs_to :commercial_document, :polymorphic => true, optional: true
+    else
+      belongs_to :commercial_document, :polymorphic => true
+    end
+
+    has_many :credit_amounts, :extend => AmountsExtension, :class_name => 'Credere::CreditAmount', :inverse_of => :entry
+    has_many :debit_amounts, :extend => AmountsExtension, :class_name => 'Credere::DebitAmount', :inverse_of => :entry
+    has_many :credit_accounts, :through => :credit_amounts, :source => :account, :class_name => 'Credere::Account'
+    has_many :debit_accounts, :through => :debit_amounts, :source => :account, :class_name => 'Credere::Account'
+
+    validates_presence_of :description
+    validate :has_credit_amounts?
+    validate :has_debit_amounts?
+    validate :amounts_cancel?
+
+    # Support construction using 'credits' and 'debits' keys
+    accepts_nested_attributes_for :credit_amounts, :debit_amounts, allow_destroy: true
+    alias_method :credits=, :credit_amounts_attributes=
+    alias_method :debits=, :debit_amounts_attributes=
+    # attr_accessible :credits, :debits
+
+    # Support the deprecated .build method
+    def self.build(hash)
+      ActiveSupport::Deprecation.warn('Credere::Transaction.build() is deprecated (use new instead)', caller)
+      new(hash)
+    end
+
+    def initialize(*args)
+      super
+    end
+
+    private
+      def default_date
+        todays_date = ActiveRecord::Base.default_timezone == :utc ? Time.now.utc : Time.now
+        self.date ||= todays_date
+      end
+
+      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.balance_for_new_record != debit_amounts.balance_for_new_record
+      end
+  end
+end

data/app/models/credere/equity.rb

@@ -0,0 +1,56 @@
+module Credere
+  # 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
+  #
+
+  class Equity < Credere::Account
+
+    self.normal_credit_balance = true
+
+    # 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
+    #
+    # Takes an optional hash specifying :from_date and :to_date for calculating balances during periods.
+    # :from_date and :to_date may be strings of the form "yyyy-mm-dd" or Ruby Date objects
+    #
+    # @example
+    #   >> equity.balance({:from_date => "2000-01-01", :to_date => Date.today})
+    #   => #<BigDecimal:103259bb8,'0.1E4',4(12)>
+    #
+    # @example
+    #   >> equity.balance
+    #   => #<BigDecimal:103259bb8,'0.2E4',4(12)>
+    #
+    # @return [BigDecimal] The decimal value balance
+    def balance(options={})
+      super
+    end
+
+    # This class method is used to return
+    # the balance of all Equity accounts.
+    #
+    # Contra accounts are automatically subtracted from the balance.
+    #
+    # Takes an optional hash specifying :from_date and :to_date for calculating balances during periods.
+    # :from_date and :to_date may be strings of the form "yyyy-mm-dd" or Ruby Date objects
+    #
+    # @example
+    #   >> Credere::Equity.balance({:from_date => "2000-01-01", :to_date => Date.today})
+    #   => #<BigDecimal:103259bb8,'0.1E4',4(12)>
+    #
+    # @example
+    #   >> Credere::Equity.balance
+    #   => #<BigDecimal:1030fcc98,'0.82875E5',8(20)>
+    #
+    # @return [BigDecimal] The decimal value balance
+    def self.balance(options={})
+      super
+    end
+  end
+end

data/app/models/credere/expense.rb

@@ -0,0 +1,56 @@
+module Credere
+  # 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
+  #
+
+  class Expense < Credere::Account
+
+    self.normal_credit_balance = false
+
+    # 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
+    #
+    # Takes an optional hash specifying :from_date and :to_date for calculating balances during periods.
+    # :from_date and :to_date may be strings of the form "yyyy-mm-dd" or Ruby Date objects
+    #
+    # @example
+    #   >> expense.balance({:from_date => "2000-01-01", :to_date => Date.today})
+    #   => #<BigDecimal:103259bb8,'0.1E4',4(12)>
+    #
+    # @example
+    #   >> expense.balance
+    #   => #<BigDecimal:103259bb8,'0.2E4',4(12)>
+    #
+    # @return [BigDecimal] The decimal value balance
+    def balance(options={})
+      super
+    end
+
+    # This class method is used to return
+    # the balance of all Expense accounts.
+    #
+    # Contra accounts are automatically subtracted from the balance.
+    #
+    # Takes an optional hash specifying :from_date and :to_date for calculating balances during periods.
+    # :from_date and :to_date may be strings of the form "yyyy-mm-dd" or Ruby Date objects
+    #
+    # @example
+    #   >> Credere::Expense.balance({:from_date => "2000-01-01", :to_date => Date.today})
+    #   => #<BigDecimal:103259bb8,'0.1E4',4(12)>
+    #
+    # @example
+    #   >> Credere::Expense.balance
+    #   => #<BigDecimal:1030fcc98,'0.82875E5',8(20)>
+    #
+    # @return [BigDecimal] The decimal value balance
+    def self.balance(options={})
+      super
+    end
+  end
+end

data/app/models/credere/liability.rb

@@ -0,0 +1,56 @@
+module Credere
+  # 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
+  #
+
+  class Liability < Credere::Account
+
+    self.normal_credit_balance = true
+
+    # 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
+    #
+    # Takes an optional hash specifying :from_date and :to_date for calculating balances during periods.
+    # :from_date and :to_date may be strings of the form "yyyy-mm-dd" or Ruby Date objects
+    #
+    # @example
+    #   >> liability.balance({:from_date => "2000-01-01", :to_date => Date.today})
+    #   => #<BigDecimal:103259bb8,'0.1E4',4(12)>
+    #
+    # @example
+    #   >> liability.balance
+    #   => #<BigDecimal:103259bb8,'0.2E4',4(12)>
+    #
+    # @return [BigDecimal] The decimal value balance
+    def balance(options={})
+      super
+    end
+
+    # This class method is used to return
+    # the balance of all Liability accounts.
+    #
+    # Contra accounts are automatically subtracted from the balance.
+    #
+    # Takes an optional hash specifying :from_date and :to_date for calculating balances during periods.
+    # :from_date and :to_date may be strings of the form "yyyy-mm-dd" or Ruby Date objects
+    #
+    # @example
+    #   >> Credere::Liability.balance({:from_date => "2000-01-01", :to_date => Date.today})
+    #   => #<BigDecimal:103259bb8,'0.1E4',4(12)>
+    #
+    # @example
+    #   >> Credere::Liability.balance
+    #   => #<BigDecimal:1030fcc98,'0.82875E5',8(20)>
+    #
+    # @return [BigDecimal] The decimal value balance
+    def self.balance(options={})
+      super
+    end
+  end
+end

data/app/models/credere/no_tenancy.rb

@@ -0,0 +1,9 @@
+module Credere
+  module NoTenancy
+    extend ActiveSupport::Concern
+
+    included do
+      validates :name, presence: true, uniqueness: true
+    end
+  end
+end

data/app/models/credere/revenue.rb

@@ -0,0 +1,56 @@
+module Credere
+  # 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
+  #
+
+  class Revenue < Credere::Account
+
+    self.normal_credit_balance = true
+
+    # 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
+    #
+    # Takes an optional hash specifying :from_date and :to_date for calculating balances during periods.
+    # :from_date and :to_date may be strings of the form "yyyy-mm-dd" or Ruby Date objects
+    #
+    # @example
+    #   >> revenue.balance({:from_date => "2000-01-01", :to_date => Date.today})
+    #   => #<BigDecimal:103259bb8,'0.1E4',4(12)>
+    #
+    # @example
+    #   >> revenue.balance
+    #   => #<BigDecimal:103259bb8,'0.2E4',4(12)>
+    #
+    # @return [BigDecimal] The decimal value balance
+    def balance(options={})
+      super
+    end
+
+    # This class method is used to return
+    # the balance of all Revenue accounts.
+    #
+    # Contra accounts are automatically subtracted from the balance.
+    #
+    # Takes an optional hash specifying :from_date and :to_date for calculating balances during periods.
+    # :from_date and :to_date may be strings of the form "yyyy-mm-dd" or Ruby Date objects
+    #
+    # @example
+    #   >> Credere::Revenue.balance({:from_date => "2000-01-01", :to_date => Date.today})
+    #   => #<BigDecimal:103259bb8,'0.1E4',4(12)>
+    #
+    # @example
+    #   >> Credere::Revenue.balance
+    #   => #<BigDecimal:1030fcc98,'0.82875E5',8(20)>
+    #
+    # @return [BigDecimal] The decimal value balance
+    def self.balance(options={})
+      super
+    end
+  end
+end

data/app/models/credere/tenancy.rb

@@ -0,0 +1,15 @@
+module Credere
+  module Tenancy
+    extend ActiveSupport::Concern
+
+    included do
+      validates :name, presence: true, uniqueness: { scope: :tenant_id }
+
+      if ActiveRecord::VERSION::MAJOR > 4
+        belongs_to :tenant, class_name: Credere.tenant_class, optional: true
+      else
+        belongs_to :tenant, class_name: Credere.tenant_class
+      end
+    end
+  end
+end

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

@@ -0,0 +1,26 @@
+<div class="container">
+  <center>
+    <h1>General Ledger</h1>
+    <br>
+  </center>
+
+<table class="table table-striped table-hover">
+  <tr>
+    <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.name %></td>
+    <td><%=h account.type.sub('Credere::','') %></td>
+    <td><%=h account.credits_balance.round(2) %></td>
+    <td><%=h account.debits_balance.round(2) %></td>
+    <td><%=h account.balance.round(2) %></td>
+  </tr>
+<% end %>
+</table>
+</div>

data/app/views/credere/entries/index.html.erb

@@ -0,0 +1,59 @@
+<div class="container">
+  <center>
+    <h1>Journal</h1>
+    <br>
+    <%= form_tag({:action => 'index'}, {:method => :get, :class => 'form-inline'}) do%>
+      <div class="form-group">
+      Per page: <%= select_tag :limit, options_for_select([25, 100, 200, 300], selected: params[:limit]), class: 'form-control' %>
+      Order: <%= select_tag :order, options_for_select(['descending', 'ascending'], selected: params[:order]), class: 'form-control' %>
+      </div>
+      <button type="submit" class="btn btn-default">Refresh</button>
+    <% end %>
+  </center>
+
+<table class="table table-striped table-hover">
+  <thead>
+    <tr>
+      <th>Description</th>
+      <th>Debits</th>
+      <th>Credits</th>
+      <th>Date</th>
+    </tr>
+  </thead>
+  <tbody>
+  <% @entries.each do |entry| %>
+    <tr class="<%= cycle("even", "odd") -%>">
+      <td><%=h entry.description %></td>
+      <td></td>
+      <td></td>
+      <td><%=h entry.created_at %></td>
+    </tr>
+    <% entry.debit_amounts.each do |debit_amount| %>
+      <tr class="<%= cycle("odd", "odd") -%>">
+        <td>&nbsp;&nbsp;&nbsp;&nbsp;<%=h "#{debit_amount.account.name}" %></td>
+        <td><%=h debit_amount.amount.round(2) %></td>
+        <td></td>
+        <td></td>
+      </tr>
+    <% end %>
+    <% entry.credit_amounts.each do |credit_amount| %>
+      <tr class="<%= cycle("odd", "odd") -%>">
+        <td>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<%=h "#{credit_amount.account.name}" %></td>
+        <td></td>
+        <td><%=h credit_amount.amount.round(2) %></td>
+        <td></td>
+      </tr>
+    <% end %>
+    <tr class="<%= cycle("odd", "odd") -%>">
+        <td></td>
+        <td></td>
+        <td></td>
+        <td></td>
+    </tr>
+  <% end %>
+  </tbody>
+</table>
+
+<%= paginate @entries %>
+
+</div>

data/app/views/credere/reports/_account.html.erb

@@ -0,0 +1,28 @@
+<table class="table table-striped table-hover">
+  <caption class="text-left"><b><%=name%></b></caption>
+  <thead>
+  <tr>
+    <th></th>
+    <th></th>
+  </tr>
+  </thead>
+<% if accounts.count > 0%>
+  <tbody>
+    <% running_total = 0 %>
+    <% accounts.each do |account| %>
+      <% balance = account.balance(:from_date => @from_date, :to_date => @to_date) %>
+      <tr class="<%= cycle("even", "odd") -%>">
+        <td><%=h account.name %></td>
+        <td><%=h balance.round(2) %></td>
+        <% running_total += balance %>
+      </tr>
+    <% end %>
+    <tr class="<%= cycle("even", "odd") -%>">
+      <strong>
+        <td>Total <%= name %></td>
+        <td><%= running_total.round(2) %></td>
+      </strong>
+    </tr>
+  </tbody>
+<% end %>
+</table>

data/app/views/credere/reports/balance_sheet.html.erb

@@ -0,0 +1,21 @@
+<div class="container">
+  <center>
+    <h1>Balance Sheet</h1>
+
+    <%= form_tag({:action => 'balance_sheet'}, {:method => :get, :class => 'form-inline'}) do%>
+      <div class="form-group">
+      <%= label_tag :date, nil, class: 'sr-only'%>
+      <%= text_field_tag :date, @to_date, :class => 'datepicker form-control' %>
+      </div>
+      <button type="submit" class="btn btn-default">Get Report</button>
+    <% end %>
+  </center>
+
+  <br>
+
+  <%= render 'account', :name => "Assets", :accounts => @assets %>
+  <%= render 'account', :name => "Liabilities", :accounts => @liabilities %>
+  <%= render 'account', :name => "Equity", :accounts => @equity %>
+
+
+</div>

data/app/views/credere/reports/income_statement.html.erb

@@ -0,0 +1,24 @@
+<div class="container">
+  <center>
+    <h1>Income Statement</h1>
+
+    <%= form_tag({:action => 'income_statement'}, {:method => :get, :class => 'form-inline'}) do%>
+      <div class="form-group">
+      <%= label_tag :from_date, nil, class: 'sr-only'%>
+      <%= text_field_tag :from_date, @from_date, :class => 'datepicker form-control', :placeholder => "Date" %>
+      </div>
+      <div class="form-group">
+      <%= label_tag :to_date, nil, class: 'sr-only'%>
+      <%= text_field_tag :to_date, @to_date, :class => 'datepicker form-control', :placeholder => "Date" %>
+      </div>
+      <button type="submit" class="btn btn-default">Get Report</button>
+    <% end %>
+  </center>
+
+  <br>
+
+  <%= render 'account', :name => "Revenues", :accounts => @revenues %>
+  <%= render 'account', :name => "Expenses", :accounts => @expenses %>
+
+
+</div>

data/app/views/layouts/credere/_messages.html.erb

@@ -0,0 +1,9 @@
+<%# Rails flash messages styled for Bootstrap 3.0 %>
+<% flash.each do |name, msg| %>
+  <% if msg.is_a?(String) %>
+    <div class="alert alert-<%= name.to_s == 'notice' ? 'success' : 'danger' %>">
+      <button type="button" class="close" data-dismiss="alert" aria-hidden="true">&times;</button>
+      <%= content_tag :div, msg, :id => "flash_#{name}" %>
+    </div>
+  <% end %>
+<% end %>

data/app/views/layouts/credere/_navigation.html.erb

@@ -0,0 +1,19 @@
+<%# navigation styled for Bootstrap 3.0 %>
+<nav class="navbar navbar-default navbar-fixed-top">
+  <div class="container">
+    <div class="navbar-header">
+      <button type="button" class="navbar-toggle" data-toggle="collapse" data-target=".navbar-collapse">
+        <span class="sr-only">Toggle navigation</span>
+        <span class="icon-bar"></span>
+        <span class="icon-bar"></span>
+        <span class="icon-bar"></span>
+      </button>
+      <a class="navbar-brand" href="/">&nbsp;Plutus</a>
+    </div>
+    <div class="collapse navbar-collapse">
+      <ul class="nav navbar-nav">
+        <%= render 'layouts/credere/navigation_links' %>
+      </ul>
+    </div>
+  </div>
+</nav>

data/app/views/layouts/credere/_navigation_links.html.erb

@@ -0,0 +1,5 @@
+<%# add navigation links to this file %>
+<li><%= link_to "Balance Sheet", reports_balance_sheet_path%></li>
+<li><%= link_to "Income Statement", reports_income_statement_path%></li>
+<li><%= link_to "General Ledger", accounts_path%></li>
+<li><%= link_to "Journal", entries_path%></li>