event_sourced_accounting 0.1.0

data/spec/models/chart_spec.rb

@@ -0,0 +1,52 @@
+require 'spec_helper'
+
+module ESA
+  describe Chart do
+    let(:chart) { FactoryGirl.build(:chart) }
+    subject { chart }
+
+    its(:trial_balance) { should be_kind_of BigDecimal }
+    
+    context "when given no transactions" do
+      its(:trial_balance) { should == 0 }
+    end
+    
+    context "when given correct transactions" do
+      before {
+        # credit accounts
+        liability = FactoryGirl.create(:liability)
+        equity = FactoryGirl.create(:equity)
+        revenue = FactoryGirl.create(:revenue)
+        contra_asset = FactoryGirl.create(:asset, :contra => true)
+        contra_expense = FactoryGirl.create(:expense, :contra => true)
+        # credit amounts
+        ca1 = FactoryGirl.build(:credit_amount, :account => liability, :amount => 100000)
+        ca2 = FactoryGirl.build(:credit_amount, :account => equity, :amount => 1000)
+        ca3 = FactoryGirl.build(:credit_amount, :account => revenue, :amount => 40404)
+        ca4 = FactoryGirl.build(:credit_amount, :account => contra_asset, :amount => 2)
+        ca5 = FactoryGirl.build(:credit_amount, :account => contra_expense, :amount => 333)
+
+        # debit accounts
+        asset = FactoryGirl.create(:asset)
+        expense = FactoryGirl.create(:expense)
+        contra_liability = FactoryGirl.create(:liability, :contra => true)
+        contra_equity = FactoryGirl.create(:equity, :contra => true)
+        contra_revenue = FactoryGirl.create(:revenue, :contra => true)
+        # debit amounts
+        da1 = FactoryGirl.build(:debit_amount, :account => asset, :amount => 100000)
+        da2 = FactoryGirl.build(:debit_amount, :account => expense, :amount => 1000)
+        da3 = FactoryGirl.build(:debit_amount, :account => contra_liability, :amount => 40404)
+        da4 = FactoryGirl.build(:debit_amount, :account => contra_equity, :amount => 2)
+        da5 = FactoryGirl.build(:debit_amount, :account => contra_revenue, :amount => 333)
+
+        FactoryGirl.create(:transaction, :amounts => [ca1, da1])
+        FactoryGirl.create(:transaction, :amounts => [ca2, da2]) 
+        FactoryGirl.create(:transaction, :amounts => [ca3, da3])
+        FactoryGirl.create(:transaction, :amounts => [ca4, da4])
+        FactoryGirl.create(:transaction, :amounts => [ca5, da5])
+      }
+      
+      its(:trial_balance) { should == 0 }
+    end
+  end
+end

data/spec/models/credit_amount_spec.rb

@@ -0,0 +1,9 @@
+require 'spec_helper'
+
+module ESA
+  module Amounts
+    describe Credit do
+      it_behaves_like 'a ESA::Amount subtype', kind: :credit_amount
+    end
+  end
+end

data/spec/models/debit_amount_spec.rb

@@ -0,0 +1,9 @@
+require 'spec_helper'
+
+module ESA
+  module Amounts
+    describe Debit do
+      it_behaves_like 'a ESA::Amount subtype', kind: :debit_amount
+    end
+  end
+end

data/spec/models/equity_spec.rb

@@ -0,0 +1,9 @@
+require 'spec_helper'
+
+module ESA
+  module Accounts
+    describe Equity do
+      it_behaves_like 'a ESA::Account subtype', kind: :equity, normal_balance: :credit
+    end
+  end
+end

data/spec/models/expense_spec.rb

@@ -0,0 +1,9 @@
+require 'spec_helper'
+
+module ESA
+  module Accounts
+    describe Expense do
+      it_behaves_like 'a ESA::Account subtype', kind: :expense, normal_balance: :debit
+    end
+  end
+end

data/spec/models/liability_spec.rb

@@ -0,0 +1,9 @@
+require 'spec_helper'
+
+module ESA
+  module Accounts
+    describe Liability do
+      it_behaves_like 'a ESA::Account subtype', kind: :liability, normal_balance: :credit
+    end
+  end
+end

data/spec/models/revenue_spec.rb

@@ -0,0 +1,9 @@
+require 'spec_helper'
+
+module ESA
+  module Accounts
+    describe Revenue do
+      it_behaves_like 'a ESA::Account subtype', kind: :revenue, normal_balance: :credit
+    end
+  end
+end

data/spec/models/transaction_spec.rb

@@ -0,0 +1,118 @@
+require 'spec_helper'
+
+module ESA
+  describe Transaction do
+    let(:transaction) { FactoryGirl.build(:transaction) }
+    subject { transaction }
+
+    it { should_not be_valid }
+
+    context "with credit and debit" do
+      let(:transaction) { FactoryGirl.build(:transaction_with_credit_and_debit) }
+      it { should be_valid }
+      
+      it "should require a description" do
+        transaction.description = nil
+        transaction.should_not be_valid
+      end
+    end
+
+    context "with a debit" do
+      before {
+        transaction.amounts << FactoryGirl.build(:debit_amount, transaction: transaction)
+      }
+      it { should_not be_valid }
+
+      context "with an invalid credit" do
+        before {
+          transaction.amounts << FactoryGirl.build(:credit_amount, transaction: transaction, amount: nil)
+        }
+        it { should_not be_valid }
+      end
+    end
+
+    context "with a credit" do
+      before {
+        transaction.amounts << FactoryGirl.build(:credit_amount, transaction: transaction)
+      }
+      it { should_not be_valid }
+
+      context "with an invalid debit" do
+        before {
+          transaction.amounts << FactoryGirl.build(:debit_amount, transaction: transaction, amount: nil)
+        }
+        it { should_not be_valid }
+      end
+    end
+
+    it "should require the debit and credit amounts to cancel" do
+      transaction.amounts << FactoryGirl.build(:credit_amount, :amount => 100, :transaction => transaction)
+      transaction.amounts << FactoryGirl.build(:debit_amount, :amount => 200, :transaction => transaction)
+      transaction.should_not be_valid
+      transaction.errors['base'].should == ["The credit and debit amounts are not equal"]
+    end
+
+    it "should require the debit and credit amounts to cancel even with fractions" do
+      transaction = FactoryGirl.build(:transaction)
+      transaction.amounts << FactoryGirl.build(:credit_amount, :amount => 100.1, :transaction => transaction)
+      transaction.amounts << FactoryGirl.build(:debit_amount, :amount => 100.2, :transaction => transaction)
+      transaction.should_not be_valid
+      transaction.errors['base'].should == ["The credit and debit amounts are not equal"]
+    end
+
+    it "should have a polymorphic commercial document associations" do
+      mock_document = FactoryGirl.create(:asset) # one would never do this, but it allows us to not require a migration for the test
+      transaction = FactoryGirl.build(:transaction_with_credit_and_debit, accountable: mock_document)
+      transaction.save!
+      saved_transaction = Transaction.find(transaction.id)
+      saved_transaction.accountable.should == mock_document
+    end
+    
+    context "given a set of accounts" do
+      let(:mock_document) { FactoryGirl.create(:asset) }
+      let!(:accounts_receivable) { FactoryGirl.create(:asset, name: "Accounts Receivable") }
+      let!(:sales_revenue) { FactoryGirl.create(:revenue, name: "Sales Revenue") }
+      let!(:sales_tax_payable) { FactoryGirl.create(:liability, name: "Sales Tax Payable") }
+      
+      shared_examples_for 'a built-from-hash ESA::Transaction' do
+        its(:amounts) { should_not be_empty }
+        it { should be_valid }
+        
+        context "when saved" do
+          before { transaction.save! }
+          its(:id) { should_not be_nil }
+          
+          context "when reloaded" do
+            let(:saved_transaction) { Transaction.find(transaction.id) }
+            subject { saved_transaction }
+            it("should have the correct commercial document") {
+              saved_transaction.accountable == mock_document
+            }
+          end
+        end
+      end
+      
+      describe ".new" do
+        let(:transaction) { Transaction.new(hash) }
+        subject { transaction }
+
+        context "when given a credit/debits hash with :account => Account" do
+          let(:hash) {
+            {
+              description: "Sold some widgets",
+              accountable: mock_document,
+              debits: [{account: accounts_receivable, amount: 50}], 
+              credits: [
+                {account: sales_revenue, amount: 45},
+                {account: sales_tax_payable, amount: 5}
+                ]
+            }
+          }
+          include_examples 'a built-from-hash ESA::Transaction'
+        end
+      end
+    end
+
+
+  end
+end

data/spec/rcov.opts

@@ -0,0 +1,2 @@
+--exclude "spec/*,gems/*"
+--rails

data/spec/spec.opts

@@ -0,0 +1,4 @@
+--colour
+--format progress
+--loadby mtime
+--reverse

data/spec/spec_helper.rb

@@ -0,0 +1,16 @@
+require 'factory_girl'
+
+ENV["RAILS_ENV"] ||= 'test'
+require File.expand_path(File.dirname(__FILE__) + "/../fixture_rails_root/config/environment")
+require Rails.root.join('db/schema').to_s
+require 'rspec/rails'
+
+$: << File.expand_path(File.dirname(__FILE__) + '/../lib/')
+require 'esa'
+
+Dir[File.expand_path(File.join(File.dirname(__FILE__),'factories','**','*.rb'))].each {|f| require f}
+Dir[File.expand_path(File.join(File.dirname(__FILE__),'support','**','*.rb'))].each {|f| require f}
+
+RSpec.configure do |config|
+  config.use_transactional_fixtures = true
+end

data/spec/support/account_shared_examples.rb

@@ -0,0 +1,57 @@
+shared_examples_for 'a ESA::Account subtype' do |elements|
+  let(:contra) { false }
+  let(:account) { FactoryGirl.create(elements[:kind], contra: contra)}
+  subject { account }
+
+  describe "instance methods" do
+    its(:balance) { should be_kind_of(BigDecimal) }
+    its(:normal_balance) { should be_kind_of(Enumerize::Value) }
+
+    it { should respond_to(:transactions) }
+  end
+
+  it "requires a name" do
+    account.name = nil
+    account.should_not be_valid
+  end
+
+  # Figure out which way credits and debits should apply
+  if elements[:normal_balance] == :debit
+      contra_balance = :credit
+     debit_condition = :>
+    credit_condition = :<
+  else
+      contra_balance = :debit
+    credit_condition = :>
+     debit_condition = :<
+  end
+
+  describe "stored normal balance" do
+    its(:normal_balance) { should eq(elements[:normal_balance].to_s) }
+
+    describe "on a contra account" do
+      let(:contra) { true }
+      its(:normal_balance) { should eq(contra_balance.to_s) }
+    end
+  end
+
+  describe "when given a debit" do
+    before { FactoryGirl.create(:debit_amount, account: account) }
+    its(:balance) { should be.send(debit_condition, 0) }
+
+    describe "on a contra account" do
+      let(:contra) { true }
+      its(:balance) { should be.send(credit_condition, 0) }
+    end
+  end
+
+  describe "when given a credit" do
+    before { FactoryGirl.create(:credit_amount, account: account) }
+    its(:balance) { should be.send(credit_condition, 0) }
+
+    describe "on a contra account" do
+      let(:contra) { true }
+      its(:balance) { should be.send(debit_condition, 0) }
+    end
+  end
+end

data/spec/support/amount_shared_examples.rb

@@ -0,0 +1,21 @@
+shared_examples_for 'a ESA::Amount subtype' do |elements|
+  let(:amount) { FactoryGirl.build(elements[:kind]) }
+  subject { amount }
+  
+  it { should be_valid }
+  
+  it "should require an amount" do
+    amount.amount = nil
+    amount.should_not be_valid
+  end
+
+  it "should require a transaction" do
+    amount.transaction = nil
+    amount.should_not be_valid
+  end
+  
+  it "should require an account" do
+    amount.account = nil
+    amount.should_not be_valid
+  end
+end

metadata

@@ -0,0 +1,306 @@
+--- !ruby/object:Gem::Specification
+name: event_sourced_accounting
+version: !ruby/object:Gem::Version
+  version: 0.1.0
+platform: ruby
+authors:
+- Lenno Nagel
+autorequire: 
+bindir: bin
+cert_chain: []
+date: 2014-04-04 00:00:00.000000000 Z
+dependencies:
+- !ruby/object:Gem::Dependency
+  name: rails
+  requirement: !ruby/object:Gem::Requirement
+    requirements:
+    - - ~>
+      - !ruby/object:Gem::Version
+        version: '3.2'
+  type: :runtime
+  prerelease: false
+  version_requirements: !ruby/object:Gem::Requirement
+    requirements:
+    - - ~>
+      - !ruby/object:Gem::Version
+        version: '3.2'
+- !ruby/object:Gem::Dependency
+  name: enumerize
+  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: multipluck
+  requirement: !ruby/object:Gem::Requirement
+    requirements:
+    - - ~>
+      - !ruby/object:Gem::Version
+        version: 0.0.4
+  type: :runtime
+  prerelease: false
+  version_requirements: !ruby/object:Gem::Requirement
+    requirements:
+    - - ~>
+      - !ruby/object:Gem::Version
+        version: 0.0.4
+- !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
+  requirement: !ruby/object:Gem::Requirement
+    requirements:
+    - - ~>
+      - !ruby/object:Gem::Version
+        version: '2.6'
+  type: :development
+  prerelease: false
+  version_requirements: !ruby/object:Gem::Requirement
+    requirements:
+    - - ~>
+      - !ruby/object:Gem::Version
+        version: '2.6'
+- !ruby/object:Gem::Dependency
+  name: rspec-rails
+  requirement: !ruby/object:Gem::Requirement
+    requirements:
+    - - ~>
+      - !ruby/object:Gem::Version
+        version: '2.6'
+  type: :development
+  prerelease: false
+  version_requirements: !ruby/object:Gem::Requirement
+    requirements:
+    - - ~>
+      - !ruby/object:Gem::Version
+        version: '2.6'
+- !ruby/object:Gem::Dependency
+  name: rspec-rails
+  requirement: !ruby/object:Gem::Requirement
+    requirements:
+    - - ~>
+      - !ruby/object:Gem::Version
+        version: '2.6'
+  type: :development
+  prerelease: false
+  version_requirements: !ruby/object:Gem::Requirement
+    requirements:
+    - - ~>
+      - !ruby/object:Gem::Version
+        version: '2.6'
+- !ruby/object:Gem::Dependency
+  name: factory_girl
+  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: '1.1'
+  type: :development
+  prerelease: false
+  version_requirements: !ruby/object:Gem::Requirement
+    requirements:
+    - - ~>
+      - !ruby/object:Gem::Version
+        version: '1.1'
+- !ruby/object:Gem::Dependency
+  name: yard
+  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: redcarpet
+  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 Event-Sourced Accounting plugin provides an event-sourced double
+  entry accounting system for use in any Ruby on Rails application.
+email: lenno@nagel.ee
+executables: []
+extensions: []
+extra_rdoc_files:
+- LICENSE
+- README.markdown
+files:
+- app/models/esa/chart.rb
+- app/models/esa/amounts/debit.rb
+- app/models/esa/amounts/credit.rb
+- app/models/esa/amount.rb
+- app/models/esa/account.rb
+- app/models/esa/associations/events_extension.rb
+- app/models/esa/associations/amounts_extension.rb
+- app/models/esa/associations/transactions_extension.rb
+- app/models/esa/associations/flags_extension.rb
+- app/models/esa/accounts/expense.rb
+- app/models/esa/accounts/asset.rb
+- app/models/esa/accounts/liability.rb
+- app/models/esa/accounts/revenue.rb
+- app/models/esa/accounts/equity.rb
+- app/models/esa/context_providers/account_context_provider.rb
+- app/models/esa/context_providers/date_context_provider.rb
+- app/models/esa/context_providers/accountable_context_provider.rb
+- app/models/esa/context_providers/accountable_type_context_provider.rb
+- app/models/esa/traits/extendable.rb
+- app/models/esa/traits/or_scope.rb
+- app/models/esa/traits/union_scope.rb
+- app/models/esa/traits/accountable.rb
+- app/models/esa/event.rb
+- app/models/esa/context_provider.rb
+- app/models/esa/flag.rb
+- app/models/esa/transaction.rb
+- app/models/esa/ruleset.rb
+- app/models/esa/filters/chart_filter.rb
+- app/models/esa/filters/accountable_type_filter.rb
+- app/models/esa/filters/context_filter.rb
+- app/models/esa/filters/date_time_filter.rb
+- app/models/esa/filters/accountable_filter.rb
+- app/models/esa/filters/account_filter.rb
+- app/models/esa/contexts/account_context.rb
+- app/models/esa/contexts/accountable_type_context.rb
+- app/models/esa/contexts/created_at_context.rb
+- app/models/esa/contexts/accountable_context.rb
+- app/models/esa/contexts/date_context.rb
+- app/models/esa/contexts/filter_context.rb
+- app/models/esa/contexts/empty_context.rb
+- app/models/esa/contexts/open_close_context.rb
+- app/models/esa/context.rb
+- app/assets/stylesheets/esa/main.css.scss
+- app/assets/stylesheets/esa/application.css
+- app/assets/javascripts/esa/application.js
+- config/routes.rb
+- config/mime_types.rb
+- config/backtrace_silencers.rb
+- config/session_store.rb
+- config/database.yml
+- config/secret_token.rb
+- config/inflections.rb
+- lib/esa/subcontext_checker.rb
+- lib/esa/version.rb
+- lib/esa/config.rb
+- lib/esa/balance_checker.rb
+- lib/esa/blocking_processor.rb
+- lib/generators/esa/esa_generator.rb
+- lib/generators/esa/templates/migration.rb
+- lib/generators/esa/USAGE
+- lib/esa.rb
+- LICENSE
+- Rakefile
+- README.markdown
+- spec/models/debit_amount_spec.rb
+- spec/models/expense_spec.rb
+- spec/models/amount_spec.rb
+- spec/models/account_spec.rb
+- spec/models/transaction_spec.rb
+- spec/models/chart_spec.rb
+- spec/models/credit_amount_spec.rb
+- spec/models/revenue_spec.rb
+- spec/models/asset_spec.rb
+- spec/models/liability_spec.rb
+- spec/models/equity_spec.rb
+- spec/rcov.opts
+- spec/support/account_shared_examples.rb
+- spec/support/amount_shared_examples.rb
+- spec/spec.opts
+- spec/spec_helper.rb
+- spec/lib/esa_spec.rb
+- spec/factories/transaction_factory.rb
+- spec/factories/amount_factory.rb
+- spec/factories/account_factory.rb
+- spec/factories/chart_factory.rb
+homepage: https://github.com/lnagel/event-sourced-accounting
+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: 1.3.6
+requirements: []
+rubyforge_project: 
+rubygems_version: 2.0.3
+signing_key: 
+specification_version: 3
+summary: A Plugin providing a Event-Sourced Accounting Engine for Rails
+test_files:
+- spec/models/debit_amount_spec.rb
+- spec/models/expense_spec.rb
+- spec/models/amount_spec.rb
+- spec/models/account_spec.rb
+- spec/models/transaction_spec.rb
+- spec/models/chart_spec.rb
+- spec/models/credit_amount_spec.rb
+- spec/models/revenue_spec.rb
+- spec/models/asset_spec.rb
+- spec/models/liability_spec.rb
+- spec/models/equity_spec.rb
+- spec/rcov.opts
+- spec/support/account_shared_examples.rb
+- spec/support/amount_shared_examples.rb
+- spec/spec.opts
+- spec/spec_helper.rb
+- spec/lib/esa_spec.rb
+- spec/factories/transaction_factory.rb
+- spec/factories/amount_factory.rb
+- spec/factories/account_factory.rb
+- spec/factories/chart_factory.rb
+has_rdoc: