has_accounts 0.1.0

data/MIT-LICENSE

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+Copyright (c) 2008 [name of plugin creator]
+
+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/README

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+has_accounts
+============
+
+Rails plugin providing financal accounting models and helpers.
+
+
+Example
+=======
+
+There is a new class method made available to ActiveRecord::Base
+by this plugin:
+
+* has_accounts(options = {})
+
+Use it like this:
+
+class Doctor < ActiveRecord::Base
+  has_vcards
+end
+
+License
+=======
+
+Copyright (c) 2008 Agrabah <http://www.agrabah.ch>
+Copyright (c) 2008-2010 Simon Hürlimann <simon.huerlimann@cyt.ch>
+Copyright (c) 2008-2010 ZytoLabor <http://www.zyto-labor.com>
+
+Released under the MIT license.

data/Rakefile

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+require 'rake'
+require 'rake/testtask'
+require 'rake/rdoctask'
+
+desc 'Default: run unit tests.'
+task :default => :test
+
+desc 'Test the has_accounts plugin.'
+Rake::TestTask.new(:test) do |t|
+  t.libs << 'lib'
+  t.pattern = 'test/**/*_test.rb'
+  t.verbose = true
+end
+
+desc 'Generate documentation for the has_accounts plugin.'
+Rake::RDocTask.new(:rdoc) do |rdoc|
+  rdoc.rdoc_dir = 'rdoc'
+  rdoc.title    = 'Accounting'
+  rdoc.options << '--line-numbers' << '--inline-source'
+  rdoc.rdoc_files.include('README')
+  rdoc.rdoc_files.include('lib/**/*.rb')
+end

data/app/models/account.rb

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+class Account < ActiveRecord::Base
+  # Scopes
+  default_scope :order => 'code'
+  
+  # Dummy scope to make scoped_by happy
+  scope :by_value_period, scoped
+  
+  # Validation
+  validates_presence_of :code, :title
+  
+  # String
+  def to_s(format = :default)
+    "%s (%s)" % [title, code]
+  end
+
+  # Account Type
+  # ============
+  belongs_to :account_type
+
+  def is_asset_account?
+    [1, 2, 5].include? account_type_id
+  end
+  
+  def is_liability_account?
+    [3, 4, 6].include? account_type_id
+  end
+
+  scope :current_assets, where('account_type_id = 1') do
+    include AccountScopeExtension
+  end
+  scope :capital_assets, where('account_type_id = 2') do
+    include AccountScopeExtension
+  end
+  scope :outside_capital, where('account_type_id = 3') do
+    include AccountScopeExtension
+  end
+  scope :equity_capital, where('account_type_id = 4') do
+    include AccountScopeExtension
+  end
+  scope :expenses, where('account_type_id = 5') do
+    include AccountScopeExtension
+  end
+  scope :earnings, where('account_type_id = 6') do
+    include AccountScopeExtension
+  end
+
+  # Holder
+  # ======
+  belongs_to :holder, :polymorphic => true
+  
+  # Bookings
+  # ========
+  has_many :credit_bookings, :class_name => "Booking", :foreign_key => "credit_account_id"
+  has_many :debit_bookings, :class_name => "Booking", :foreign_key => "debit_account_id"
+  
+  def bookings
+    Booking.by_account(id)
+  end
+  
+  # Helpers
+  # =======
+  def self.overview(value_range = Date.today, format = :default)
+    Account.all.map{|a| a.to_s(value_range, format)}
+  end
+  
+  # Calculations
+  def turnover(selector = Date.today, inclusive = true)
+    if selector.is_a? Range or selector.is_a? Array
+      if selector.first.is_a? Booking
+        equality = "=" if inclusive
+        if selector.first.value_date == selector.last.value_date
+          condition = ["date(value_date) = :value_date AND id >#{equality} :first_id AND id <#{equality} :last_id", {
+            :value_date => selector.first.value_date,
+            :first_id => selector.first.id,
+            :last_id => selector.last.id
+          }]
+        else
+          condition = ["(value_date > :first_value_date AND value_date < :latest_value_date) OR (date(value_date) = :first_value_date AND id >#{equality} :first_id) OR (date(value_date) = :latest_value_date AND id <#{equality} :last_id)", {
+            :first_value_date => selector.first.value_date,
+            :latest_value_date => selector.last.value_date,
+            :first_id => selector.first.id,
+            :last_id => selector.last.id
+          }]
+        end
+      elsif
+        # TODO support inclusive param
+        condition = {:value_date => selector}
+      end
+    else
+      if selector.is_a? Booking
+        equality = "=" if inclusive
+        # date(value_date) is needed on sqlite!
+        condition = ["(value_date < :value_date) OR (date(value_date) = :value_date AND id <#{equality} :id)", {:value_date => selector.value_date, :id => selector.id}]
+      else
+        equality = "=" if inclusive
+        condition = ["value_date <#{equality} ?", selector]
+      end
+    end
+
+    credit_amount = credit_bookings.where(condition).sum(:amount)
+    debit_amount = debit_bookings.where(condition).sum(:amount)
+    
+    [credit_amount || 0.0, debit_amount || 0.0]
+  end
+  
+  def saldo(selector = Date.today, inclusive = true)
+    credit_amount, debit_amount = turnover(selector, inclusive)
+
+    amount = credit_amount - debit_amount
+    
+    return is_asset_account? ? amount : -amount
+  end
+end

data/app/models/bank.rb

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+class Bank < ActiveRecord::Base
+  has_many :bank_accounts
+
+  has_vcards
+
+  def to_s
+    [vcard.full_name, vcard.locality].compact.join(', ')      
+  end
+end

data/app/models/bank_account.rb

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+class BankAccount < Account
+  belongs_to :bank
+
+  # Standard methods
+  def to_s(value_range = Date.today, format = :default)
+    case format
+    when :short
+      "#{code}: CHF #{sprintf('%0.2f', saldo(value_range).currency_round)}"
+    else
+      "#{title} (#{code}) #{bank.to_s} #{number}: CHF #{sprintf('%0.2f', saldo(value_range).currency_round)}"
+    end
+  end
+end

data/app/models/booking.rb

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+class Booking < ActiveRecord::Base
+  # Validation
+  validates_presence_of :debit_account, :credit_account, :title, :amount, :value_date
+  validates_time :value_date
+
+  # Associations
+  belongs_to :debit_account, :foreign_key => 'debit_account_id', :class_name => "Account"
+  belongs_to :credit_account, :foreign_key => 'credit_account_id', :class_name => "Account"
+
+  # Scoping
+  default_scope order('value_date, id')
+
+  scope :by_value_date, lambda {|value_date| where(:value_date => value_date) }
+  scope :by_value_period, lambda {|from, to| where(:value_date => (from..to)) }
+  
+  scope :by_account, lambda {|account_id|
+    { :conditions => ["debit_account_id = :account_id OR credit_account_id = :account_id", {:account_id => account_id}] }
+  } do
+    # Returns array of all booking titles.
+    def titles
+      find(:all, :group => :title).map{|booking| booking.title}
+    end
+    
+    # Statistics per booking title.
+    #
+    # The statistics are an array of hashes with keys title, count, sum, average.
+    def statistics
+      find(:all, :select => "title, count(*) AS count, sum(amount) AS sum, avg(amount) AS avg", :group => :title).map{|stat| stat.attributes}
+    end
+  end
+
+  scope :by_text, lambda {|value|
+    text   = '%' + value + '%'
+    
+    amount = value.delete("'").to_f
+    if amount == 0.0
+      amount = nil unless value.match(/^[0.]*$/)
+    end
+    
+    date   = nil
+    begin
+      date = Date.parse(value)
+    rescue ArgumentError
+    end
+    
+    where("title LIKE :text OR amount = :amount OR value_date = :value_date", :text => text, :amount => amount, :value_date => date)
+  }
+  
+  # Returns array of all years we have bookings for
+  def self.fiscal_years
+    with_exclusive_scope do
+      select("DISTINCT year(value_date) AS year").all.map{|booking| booking.year}
+    end
+  end
+
+  def self.scope_by_value_date(value_date)
+    scoping = self.default_scoping - [@by_value_scope]
+    
+    @by_value_scope = {:find => {:conditions => {:value_date => value_date}}}
+    scoping << @by_value_scope
+    
+    Thread.current["#{self}_scoped_methods"] = nil
+    self.default_scoping = scoping
+  end
+  
+  def self.filter(controller, &block)
+    if controller.value_date_scope
+      with_scope(:find => {:conditions => {:value_date => controller.value_date_scope}}, &block)
+    else
+      block.call
+    end
+  end
+  
+  # Standard methods
+  def to_s(format = :default)
+    case format
+    when :short
+      "%s: %s / %s CHF %s" % [
+        value_date ? value_date : '?',
+        credit_account ? credit_account.code : '?',
+        debit_account ? debit_account.code : '?',
+        amount ? "%0.2f" % amount : '?',
+      ]
+    else
+      "%s: %s an %s CHF %s, %s (%s)" % [
+        value_date ? value_date : '?',
+        credit_account ? "#{credit_account.title} (#{credit_account.code})" : '?',
+        debit_account ? "#{debit_account.title} (#{debit_account.code})" : '?',
+        amount ? "%0.2f" % amount : '?',
+        title.present? ? title : '?',
+        comments.present? ? comments : '?'
+      ]
+    end
+  end
+
+  # Helpers
+  def accounted_amount(account)
+    if credit_account == account
+      balance = -(amount)
+    elsif debit_account == account
+      balance = amount
+    else
+      return BigDecimal.new('0')
+    end
+
+    if account.is_asset_account?
+      return -(balance)
+    else
+      return balance
+    end
+  end
+
+  def amount_as_string
+    '%0.2f' % amount
+  end
+  
+  def amount_as_string=(value)
+    self.amount = value
+  end
+  
+  def rounded_amount
+    if amount.nil?
+    	return 0
+    else
+    	return (amount * 20).round / 20.0
+    end
+  end
+
+  # Templates
+  def booking_template_id
+    nil
+  end
+  
+  def booking_template_id=(value)
+  end
+  
+  # Reference
+  belongs_to :reference, :polymorphic => true
+  after_save :notify_references
+
+  # Safety net for form assignments
+  def reference_type=(value)
+    write_attribute(:reference_type, value) unless value.blank?
+  end
+
+  scope :by_reference, lambda {|value|
+    where(:reference_id => value.id, :reference_type => value.class.base_class)
+  } do
+    # TODO duplicated in Invoice
+    def direct_balance(direct_account)
+      balance = 0.0
+
+      for booking in all
+        balance += booking.accounted_amount(direct_account)
+      end
+
+      balance
+    end
+  end
+  
+  private
+  def notify_references
+    return unless reference and reference.respond_to?(:booking_saved)
+    reference.booking_saved(self)
+  end
+end

data/lib/account_scope_extension.rb

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+module AccountScopeExtension
+  def saldo(selector = Date.today, inclusive = true)
+    new_saldo = 0
+
+    for account in all
+      new_saldo += account.saldo(selector, inclusive)
+    end
+
+    return new_saldo
+  end
+end

data/lib/has_accounts/class_methods.rb

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+module HasAccounts
+  module ClassMethods
+    def has_accounts(options = {})
+      class_eval <<-end_eval
+        has_many :accounts, :as => 'holder'
+        has_one :account, :as => 'holder'
+      end_eval
+    end
+  end
+end
+
+ActiveRecord::Base.extend(HasAccounts::ClassMethods)

data/lib/has_accounts/core_ext/rounding.rb

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+module HasAccounts #:nodoc:
+  module CoreExtensions #:nodoc:
+    module Rounding
+      # Rounds the float according to currency rules.
+      # Currently targeted to Swiss Francs (CHF), usable
+      # for all currencies having 0.05 as smallest unit.
+      #
+      #   x = 1.337
+      #   x.round    # => 1.35
+      def currency_round
+        if self.nil?
+          return 0.0
+        else
+          return (self * 20).round / 20.0
+        end
+      end
+    end
+    
+    module BigDecimal
+      module Rounding
+        def currency_round
+          if self.nil?
+            return BigDecimal.new("0")
+          else
+            return (self * 20).round / 20
+          end
+        end
+      end
+    end
+  end
+end
+
+class Float #:nodoc:
+  include HasAccounts::CoreExtensions::Rounding
+end
+
+class BigDecimal #:nodoc:
+  include HasAccounts::CoreExtensions::BigDecimal::Rounding
+end
+
+class Fixnum #:nodoc:
+  include HasAccounts::CoreExtensions::Rounding
+end

data/lib/has_accounts/railtie.rb

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+require 'has_accounts'
+require 'rails'
+
+module HasAccounts
+  class Railtie < Rails::Engine
+  end
+end

data/lib/has_accounts.rb

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+require 'has_accounts/railtie' if defined?(::Rails::Railtie)

metadata

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+--- !ruby/object:Gem::Specification 
+name: has_accounts
+version: !ruby/object:Gem::Version 
+  hash: 27
+  prerelease: 
+  segments: 
+  - 0
+  - 1
+  - 0
+  version: 0.1.0
+platform: ruby
+authors: 
+- "Simon H\xC3\xBCrlimann (CyT)"
+autorequire: 
+bindir: bin
+cert_chain: []
+
+date: 2011-04-10 00:00:00 +02:00
+default_executable: 
+dependencies: []
+
+description: HasAccounts is a full featured Rails 3 gem providing models for financial accounting.
+email: 
+- simon.huerlimann@cyt.ch
+executables: []
+
+extensions: []
+
+extra_rdoc_files: []
+
+files: 
+- app/models/bank.rb
+- app/models/account.rb
+- app/models/bank_account.rb
+- app/models/booking.rb
+- lib/account_scope_extension.rb
+- lib/has_accounts/railtie.rb
+- lib/has_accounts/class_methods.rb
+- lib/has_accounts/core_ext/rounding.rb
+- lib/has_accounts.rb
+- MIT-LICENSE
+- Rakefile
+- README
+has_rdoc: true
+homepage: 
+licenses: []
+
+post_install_message: 
+rdoc_options: []
+
+require_paths: 
+- lib
+required_ruby_version: !ruby/object:Gem::Requirement 
+  none: false
+  requirements: 
+  - - ">="
+    - !ruby/object:Gem::Version 
+      hash: 3
+      segments: 
+      - 0
+      version: "0"
+required_rubygems_version: !ruby/object:Gem::Requirement 
+  none: false
+  requirements: 
+  - - ">="
+    - !ruby/object:Gem::Version 
+      hash: 3
+      segments: 
+      - 0
+      version: "0"
+requirements: []
+
+rubyforge_project: 
+rubygems_version: 1.5.2
+signing_key: 
+specification_version: 3
+summary: HasAccounts provides models for financial accounting.
+test_files: []
+