debitcredit 0.0.5 → 0.0.6

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data/README.md

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+# Debitcredit
+
+[![Build Status](https://travis-ci.org/vitaly/debitcredit.png)](https://travis-ci.org/vitaly/debitcredit)
+[![Code Climate](https://codeclimate.com/github/vitaly/debitcredit.png)](https://codeclimate.com/github/vitaly/debitcredit)
+
+Double Entry Accounting for Rails Applications
+
+## Account Types, Debits and Credits
+
+<http://en.wikipedia.org/wiki/Debits_and_credits>
+
+In Double Entry Accounting there are 5 account types: Asset, Liability, Income,
+Expense and Equity defined as follows:
+
+**Asset** is a resource controlled by the entity as a result of past events and
+from which future economic benefits are expected to flow to the entity
+
+**Liability** is defined as an obligation of an entity arising from past
+transactions or events, the settlement of which may result in the transfer or
+use of assets, provision of services or other yielding of economic benefits in
+the future.
+
+**Income** is increases in economic benefits during the accounting period in
+the form of inflows or enhancements of assets or decreases of liabilities that
+result in increases in equity, other than those relating to contributions from
+equity participants.
+
+**Expense** is a decrease in economic benefits during the accounting period in
+the form of outflows or depletions of assets or incurrences of liabilities that
+result in decreases in equity, other than those relating to distributions to
+equity participants.
+
+**Equity** consists of the net assets of an entity. Net assets is the
+difference between the total assets of the entity and all its liabilities.
+
+
+In each transaction, sources are credited and destinations are debited.
+
+I repeat: credit is the **source** and debit is the **destination**.
+
+debit and credit affect balance of an account differently depending on the
+account type.
+
+For Asset and Expense accounts, Debit increases the balance, and credit
+decreases it. For the rest of the accounts it is the opposite. i.e. debit
+decreases and credit increases the balance.
+
+## Accounting Equation
+
+At any given point accounts should satisfy the following equation:
+
+    Assets + Expenses = Liabilities + Equity + Income
+
+You can verify it with `Account.balanced?`.
+
+Debitcredit takes care to keep the system balanced at all times, if you get an
+unbalanced state, its a bug, please report immediately!
+
+## Accounts
+
+The 5 types of accounts are represented by `Debitcredit::AssetAccount`,
+`Debitcredit::LiabilityAccount`, `Debitcredit::IncomeAccount`, `Debitcredit::ExpenseAccount` and `Debitcredit::EquityAccount`
+
+You can create standalone accounts:
+
+    Debitcredit::AssetAccount.create name: 'asset'
+    puts Debitcredit::Account[:asset].name
+
+Or you can have a reference for the account:
+
+    Debitcredit::AssetAccount.create name: 'asset', reference: User.first
+
+Or
+
+    class User
+      has_many :accounts, as: :reference, class_name: 'Debitcredit::Account'
+      ...
+    end
+
+    User.first.accounts.asset.create name: 'bank'
+    puts User.first.accounts[:bank].name
+
+Or better yet:
+
+    class User
+      include Debitcredit::Extension
+
+      has_accounts
+      has_transactions
+    end
+
+By default accounts are prevented from having a negative balance, but you can
+pass `overdraft_enabled: false` to allow it:
+
+    Debitcredit::AssetAccount.create ..., overdraft_enabled: true
+
+You can pass a block to `has_accounts` and to define referenced accounts:
+
+    class User
+      include Debitcredit::Extension
+
+      has_accounts do
+        income :salary
+        expense :rent
+        asset :checking, true # allow negative balance
+      end
+    end
+
+    User.first.accounts.salary # will be created on first use
+
+## Transactions
+
+You can prepare transactions using DSL:
+
+    t = Transaction.prepare(description: 'rent payment') do
+      debit expense_account, 100, "you can also provide a comment"
+      credit bank_account, 50
+      credit creditcard, 50
+    end
+    t.save!
+
+Sum of the debits must be equal to the sum of the credits. Amounts can not be
+negative.
+
+You can create transactions with a reference. For this case, and in case that
+reference has 'accounts' association, you can use account names instead of objects:
+
+    t = user1.transactions.prepare(description: 'sale') do
+      debit :checking, 100 # will use user1.accounts[:checking]
+      credit user2.accounts[:checking], 100
+    end
+
+You can prepare an inverse transaction. For example if you want to rollback an
+existing transaction:
+
+rollback = existing.inverse(kind: 'refund', description: 'item is out of stock')
+rollback.save!
+
+> Note: by inverse transactions are allowed to take accounts into overdraft. if
+> this is undesirable, pass `enable_overdraft` to the `inverse` call.
+
+## Contributing
+
+1. Fork it
+2. Create your feature branch (`git checkout -b my-new-feature`)
+3. Commit your changes (`git commit -am 'Add some feature'`)
+4. Push to the branch (`git push origin my-new-feature`)
+5. Create new Pull Request
+
+# License
+
+This project rocks and uses MIT-LICENSE.

data/lib/debitcredit/version.rb

@@ -1,3 +1,3 @@
 module Debitcredit
-  VERSION = "0.0.5"
+  VERSION = "0.0.6"
 end

metadata

@@ -1,7 +1,7 @@
 --- !ruby/object:Gem::Specification
 name: debitcredit
 version: !ruby/object:Gem::Version
-  version: 0.0.5
+  version: 0.0.6
 platform: ruby
 authors:
 - Vitaly Kushner
@@ -211,6 +211,7 @@ files:
 - lib/tasks/debitcredit_tasks.rake
 - MIT-LICENSE
 - Rakefile
+- README.md
 homepage: http://github.com/astrails/debitcredit
 licenses: []
 metadata: {}