debitcredit 0.0.1

checksums.yaml

@@ -0,0 +1,7 @@
+---
+SHA1:
+  metadata.gz: be9238d1bb6d86514b17b8a40affb2f5bd66f4a1
+  data.tar.gz: 9279fc5c208136740b3b043ad1aa72606b4f539a
+SHA512:
+  metadata.gz: f7d490ab14bae8fa8c936f2cfda2b741745be0b63b75e2d0038bf7c403340d9c16d53ee5e5f41534a9425b0f9c9c65b6c44620c49c80c86a4af44d345038cf88
+  data.tar.gz: 32bf86b2f2733e799acbfab832bb9b1823d95f6cbf033d1788e0789f21f90d8f7afdba55ad4bd8de9e05fb853814f59303925cf087aab5638fe8d9aab691128b

data/MIT-LICENSE

@@ -0,0 +1,20 @@
+Copyright 2014 YOURNAME
+
+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    = 'Debitcredit'
+  rdoc.options << '--line-numbers'
+  rdoc.rdoc_files.include('README.rdoc')
+  rdoc.rdoc_files.include('lib/**/*.rb')
+end
+
+APP_RAKEFILE = File.expand_path("../spec/test_app/Rakefile", __FILE__)
+load 'rails/tasks/engine.rake'
+
+
+
+Bundler::GemHelper.install_tasks
+
+require 'rspec/core/rake_task'
+
+RSpec::Core::RakeTask.new(:spec)
+
+task default: :spec

data/app/models/debitcredit/account.rb

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+module Debitcredit
+  class Account < ActiveRecord::Base
+    belongs_to :reference, polymorphic: true
+    has_many :items, dependent: :destroy
+
+    validates :name, :balance, presence: true
+
+    scope :asset,     ->{where(type: AssetAccount.name)}
+    scope :equity,    ->{where(type: EquityAccount.name)}
+    scope :liability, ->{where(type: LiabilityAccount.name)}
+    scope :expense,   ->{where(type: ExpenseAccount.name)}
+    scope :income,    ->{where(type: IncomeAccount.name)}
+
+    scope :by_id, ->{order(:id)}
+
+    class << self
+      def [](name)
+        find_by!(name: name)
+      end
+
+      def total_balance
+        + asset.sum(:balance) \
+        + expense.sum(:balance) \
+        - liability.sum(:balance) \
+        - equity.sum(:balance) \
+        - income.sum(:balance)
+      end
+
+      def balanced?
+        transaction do
+          by_id.lock.first
+          0 == total_balance
+        end
+      end
+    end
+
+    def update_balance!(item)
+      item.balance = send(item.kind, item.amount)
+      save!
+    end
+  end
+end

data/app/models/debitcredit/asset_account.rb

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+module Debitcredit
+  class AssetAccount < DebitAccount
+  end
+end

data/app/models/debitcredit/credit_account.rb

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+module Debitcredit
+  class CreditAccount < Account
+    def debit(amount)
+      self.balance -= amount
+    end
+
+    def credit(amount)
+      self.balance += amount
+    end
+  end
+end

data/app/models/debitcredit/debit_account.rb

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+module Debitcredit
+  class DebitAccount < Account
+    def debit(amount)
+      self.balance += amount
+    end
+
+    def credit(amount)
+      self.balance -= amount
+    end
+  end
+end

data/app/models/debitcredit/equity_account.rb

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+module Debitcredit
+  class EquityAccount < CreditAccount
+  end
+end

data/app/models/debitcredit/expense_account.rb

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+module Debitcredit
+  class ExpenseAccount < DebitAccount
+  end
+end

data/app/models/debitcredit/income_account.rb

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+module Debitcredit
+  class IncomeAccount < CreditAccount
+  end
+end

data/app/models/debitcredit/item.rb

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+module Debitcredit
+  class Item < ActiveRecord::Base
+    belongs_to :transaction
+    belongs_to :account
+
+    validate :transaction, :account, presence: true
+    validate :amount, numericality: true, greater_than_or_equal_to: 0
+
+    scope :debit, ->{where(debit: true)}
+    scope :credit, ->{where(debit: false)}
+
+    def credit?
+      !debit?
+    end
+
+    def value_for_balance
+      credit?? amount : -amount
+    end
+
+    def kind
+      debit?? :debit : :credit
+    end
+  end
+end

data/app/models/debitcredit/liability_account.rb

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+module Debitcredit
+  class LiabilityAccount < CreditAccount
+  end
+end

data/app/models/debitcredit/transaction/dsl.rb

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+class Debitcredit::Transaction::DSL
+  attr_accessor :transaction
+  attr_accessor :accounts
+  def initialize(transaction)
+    @transaction = transaction
+  end
+
+  def debit(account, amount, comment = nil)
+    build_item true, account, amount, comment
+  end
+
+  def credit(account, amount, comment = nil)
+    build_item false, account, amount, comment
+  end
+
+  private
+  def build_item(debit, account, amount, comment)
+    account = transaction.reference.accounts[account] if account.is_a?(Symbol) && transaction.reference.try(:respond_to?, :accounts)
+    transaction.items.build debit: debit, account: account, amount: amount, comment: comment
+  end
+end

data/app/models/debitcredit/transaction.rb

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+require 'docile'
+module Debitcredit
+  class Transaction < ActiveRecord::Base
+    belongs_to :reference, polymorphic: true
+    has_many :items, dependent: :destroy, autosave: true
+
+    validates :reference, :description, presence: true
+    validate :ensure_balanced
+
+    before_create :lock_and_update_balances
+
+    # XXX
+    # prevent items and balance changes on update
+    # prevent update at all?
+
+    def self.prepare(opts = {}, &block)
+      new(opts).tap do |t|
+        Docile.dsl_eval(DSL.new(t), &block)
+      end
+    end
+
+    def items_balance
+      items.map(&:value_for_balance).sum
+    end
+
+    def balanced?
+      0 == items_balance
+    end
+
+    protected
+    def ensure_balanced
+      errors.add(:base, :unbalanced) unless balanced?
+    end
+
+    def lock_and_update_balances
+      items.sort_by(&:account_id).each do |item|
+        item.account.lock!.update_balance!(item)
+      end
+    end
+  end
+end

data/config/locales/en.yml

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+---
+en:
+  activerecord:
+    errors:
+      models:
+        debitcredit/transaction:
+          unbalanced: item amounts must balance to 0
+

data/db/migrate/20140121145455_create_debitcredit_accounts.rb

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+class CreateDebitcreditAccounts < ActiveRecord::Migration
+  def change
+    create_table :debitcredit_accounts do |t|
+      t.string  :name,           null: false, limit:     16
+      t.string  :type,           null: false, limit:     32
+      t.integer :reference_id,   null: true
+      t.string  :reference_type, null: true,  limit:     32
+      t.decimal :balance,        null: false, precision: 20, scale: 2, default: 0
+
+      t.timestamps
+    end
+    add_index :debitcredit_accounts, [:name, :reference_id, :reference_type], unique: true, name: :uindex
+  end
+end

data/db/migrate/20140121181304_create_debitcredit_transactions.rb

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+class CreateDebitcreditTransactions < ActiveRecord::Migration
+  def change
+    create_table :debitcredit_transactions do |t|
+      t.integer :reference_id,   null: true
+      t.string  :reference_type, null: true, limit: 32
+      t.string  :kind,           null: true
+      t.string  :description,    null: false
+
+      t.timestamps
+    end
+    add_index :debitcredit_transactions, [:reference_id, :reference_type, :id], name: :rindex
+  end
+end

data/db/migrate/20140121181326_create_debitcredit_items.rb

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+class CreateDebitcreditItems < ActiveRecord::Migration
+  def change
+    create_table :debitcredit_items do |t|
+      t.references :transaction, null: false
+      t.references :account,     null: false
+      t.boolean    :debit,       null: false
+      t.string     :comment,     null: true
+      t.decimal    :amount,      null: false, precision: 20, scale: 2, default: 0
+      t.decimal    :balance,     null: false, precision: 20, scale: 2, default: 0
+      t.timestamps
+    end
+    add_index :debitcredit_items, :account_id
+    add_index :debitcredit_items, :transaction_id
+  end
+end

data/lib/debitcredit/engine.rb

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+module Debitcredit
+  class Engine < ::Rails::Engine
+    isolate_namespace Debitcredit
+    config.generators do |g|
+      g.test_framework :rspec
+    end
+  end
+end

data/lib/debitcredit/version.rb

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+module Debitcredit
+  VERSION = "0.0.1"
+end

data/lib/debitcredit.rb

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+require "debitcredit/engine"
+
+module Debitcredit
+end
+I18n.load_path += Dir.glob(File.expand_path("../../config/locales/*.{rb,yml}", __FILE__))

data/lib/tasks/debitcredit_tasks.rake

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

metadata

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+--- !ruby/object:Gem::Specification
+name: debitcredit
+version: !ruby/object:Gem::Version
+  version: 0.0.1
+platform: ruby
+authors:
+- Vitaly Kushner
+autorequire: 
+bindir: bin
+cert_chain: []
+date: 2014-01-23 00:00:00.000000000 Z
+dependencies:
+- !ruby/object:Gem::Dependency
+  name: rails
+  requirement: !ruby/object:Gem::Requirement
+    requirements:
+    - - ~>
+      - !ruby/object:Gem::Version
+        version: 4.0.2
+  type: :runtime
+  prerelease: false
+  version_requirements: !ruby/object:Gem::Requirement
+    requirements:
+    - - ~>
+      - !ruby/object:Gem::Version
+        version: 4.0.2
+- !ruby/object:Gem::Dependency
+  name: docile
+  requirement: !ruby/object:Gem::Requirement
+    requirements:
+    - - '>='
+      - !ruby/object:Gem::Version
+        version: '0'
+  type: :runtime
+  prerelease: false
+  version_requirements: !ruby/object:Gem::Requirement
+    requirements:
+    - - '>='
+      - !ruby/object:Gem::Version
+        version: '0'
+- !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: spork
+  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: spork-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: guard-bundler
+  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: guard-spork
+  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: guard-rspec
+  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: pg
+  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: Double entry accounting for Rails applications
+email:
+- vitaly@astrails.com
+executables: []
+extensions: []
+extra_rdoc_files: []
+files:
+- app/models/debitcredit/account.rb
+- app/models/debitcredit/asset_account.rb
+- app/models/debitcredit/credit_account.rb
+- app/models/debitcredit/debit_account.rb
+- app/models/debitcredit/equity_account.rb
+- app/models/debitcredit/expense_account.rb
+- app/models/debitcredit/income_account.rb
+- app/models/debitcredit/item.rb
+- app/models/debitcredit/liability_account.rb
+- app/models/debitcredit/transaction/dsl.rb
+- app/models/debitcredit/transaction.rb
+- config/locales/en.yml
+- db/migrate/20140121145455_create_debitcredit_accounts.rb
+- db/migrate/20140121181304_create_debitcredit_transactions.rb
+- db/migrate/20140121181326_create_debitcredit_items.rb
+- lib/debitcredit/engine.rb
+- lib/debitcredit/version.rb
+- lib/debitcredit.rb
+- lib/tasks/debitcredit_tasks.rake
+- MIT-LICENSE
+- Rakefile
+homepage: http://github.com/astrails/debitcredit
+licenses: []
+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: 2.0.6
+signing_key: 
+specification_version: 4
+summary: Double entry accounting for Rails applications
+test_files: []