has_accounts 1.1.3 → 2.0.0

data/app/models/account.rb

@@ -16,27 +16,40 @@ class Account < ActiveRecord::Base
     "%s (%s)" % [title, code]
   end
 
+  # Parent Account
+  # ==============
+  belongs_to :parent, :class_name => Account
+  attr_accessible :parent, :parent_id
+
   # Account Type
   # ============
   belongs_to :account_type
   attr_accessible :title, :code, :account_type_id, :account_type
   validates_presence_of :account_type
 
-  def is_asset_account?
+  def asset_account?
     Account.by_type(['current_assets', 'capital_assets', 'costs']).exists?(self)
   end
+  # Deprecated
+  alias_method :is_asset_account?, :asset_account?
 
-  def is_liability_account?
-    !is_asset_account?
+  def liability_account?
+    !asset_account?
   end
+  # Deprecated
+  alias_method :is_liability_account?, :liability_account?
 
-  def is_balance_account?
+  def balance_account?
     Account.by_type(['current_assets', 'capital_assets', 'outside_capital', 'equity_capital']).exists?(self)
   end
+  # Deprecated
+  alias_method :is_balance_account?, :balance_account?
 
-  def is_profit_account?
-    !is_balance_account?
+  def profit_account?
+    !balance_account?
   end
+  # Deprecated
+  alias_method :is_profit_account?, :profit_account?
 
   scope :by_type, lambda {|value| includes(:account_type).where('account_types.name' => value)} do
     include AccountScopeExtension
@@ -44,15 +57,17 @@ class Account < ActiveRecord::Base
 
   # Tagging
   # =======
-  acts_as_taggable
-  attr_accessible :tag_list
+  if defined?(ActsAsTaggableOn) && ActsAsTaggableOn::Tag.table_exists?
+    acts_as_taggable
+    attr_accessible :tag_list
 
-  def self.default_tags
-    ['invoice:debit', 'invoice:earnings', 'invoice:credit', 'invoice:costs', 'vat:credit', 'vat:debit']
-  end
+    def self.default_tags
+      ['invoice:debit', 'invoice:earnings', 'invoice:credit', 'invoice:costs', 'vat:credit', 'vat:debit']
+    end
 
-  def self.tag_collection
-    (default_tags + Account.tag_counts.pluck(:name)).uniq
+    def self.tag_collection
+      (default_tags + Account.tag_counts.pluck(:name)).uniq
+    end
   end
 
   # Holder
@@ -68,10 +83,10 @@ class Account < ActiveRecord::Base
     Booking.by_account(id)
   end
 
-  # Attachments
-  # ===========
-  has_many :attachments, :as => :object
-  accepts_nested_attributes_for :attachments, :reject_if => proc { |attributes| attributes['file'].blank? }
+  # Balances grouped by references which have not 0
+  def unbalanced_references
+    bookings.unbalanced_by_grouped_reference(self.id)
+  end
 
   # Helpers
   # =======
@@ -129,7 +144,7 @@ class Account < ActiveRecord::Base
   def saldo(selector = Date.today, inclusive = true)
     credit_amount, debit_amount = turnover(selector, inclusive)
 
-    amount = credit_amount - debit_amount
+    amount = debit_amount - credit_amount
 
     return is_asset_account? ? amount : -amount
   end

data/app/models/booking.rb

@@ -73,8 +73,11 @@ class Booking < ActiveRecord::Base
     end
   }
 
+  # Scope for all accounts assigned to account
+  #
+  # @param account_id [Integer]
   scope :by_account, lambda {|account_id|
-    { :conditions => ["debit_account_id = :account_id OR credit_account_id = :account_id", {:account_id => account_id}] }
+    where("debit_account_id = :account_id OR credit_account_id = :account_id", :account_id => account_id)
   } do
     # Returns array of all booking titles.
     def titles
@@ -89,6 +92,80 @@ class Booking < ActiveRecord::Base
     end
   end
 
+  # All involved accounts
+  #
+  # @returns all involved credit and debit accounts
+  def self.accounts
+    Account.where(:id => pluck(:debit_account_id).uniq + pluck(:credit_account_id).uniq)
+  end
+
+  # Accounts with balances
+  #
+  # @returns [Hash] with involved accounts as keys and balances as values
+  def self.balances
+    account_balances = accounts.map do |account|
+      [account, balance_by(account)]
+    end
+
+    Hash[account_balances]
+  end
+
+  # Accounted bookings
+  # ==================
+  SELECT_ACCOUNTED_AMOUNT=
+    'CASE WHEN credit_account_id = debit_account_id THEN 0.0 WHEN credit_account_id = %{account_id} THEN -bookings.amount WHEN debit_account_id = %{account_id} THEN bookings.amount ELSE 0 END'
+
+  private
+  def self.get_account_id(account_or_id)
+    if account_or_id.is_a? Account
+      return account_or_id.id
+    elsif Account.exists?(account_or_id)
+      return account_or_id
+    else
+      raise "argument needs to be a record of type Account or an id for an existing Account record."
+    end
+  end
+
+  public
+
+  # Scope where booking amounts are signed according to debit or credit side
+  #
+  # @param account_or_id Account id or object
+  scope :accounted_by, lambda {|account_or_id|
+    select("bookings.*, #{SELECT_ACCOUNTED_AMOUNT % {:account_id => get_account_id(account_or_id)}} AS amount")
+  }
+
+  # Balance of bookings for the specified account
+  #
+  # @param account_or_id Account id or object
+  def self.balance_by(account_or_id)
+    BigDecimal.new(sum(SELECT_ACCOUNTED_AMOUNT % {:account_id => get_account_id(account_or_id)}), 2)
+  end
+
+  # Balance of bookings for the specified account with 0 balance, grouped by reference
+  #
+  # @param account_or_id Account id or object
+  def self.unbalanced_by_grouped_reference(account_or_id)
+    # Do a manual sum using select() to be able to give it an alias we can use in having()
+    summs = group(:reference_type, :reference_id).having("balance != 0.0").select("sum(#{SELECT_ACCOUNTED_AMOUNT % {:account_id => get_account_id(account_or_id)}}) AS balance, reference_type, reference_id")
+
+    # Simulate Rails grouped summing result format
+    grouped = Hash[summs.map{ |group| [[group[:reference_type], group[:reference_id]], group[:balance]] }]
+
+    # Convert value to BigDecimal
+    Hash[grouped.map{|reference, value| [reference, BigDecimal.new(value, 2)] }]
+  end
+
+  # Balance of bookings for the specified account, grouped by reference
+  #
+  # @param account_or_id Account id or object
+  def self.balance_by_grouped_reference(account_or_id)
+    grouped = group(:reference_type, :reference_id).sum(SELECT_ACCOUNTED_AMOUNT % {:account_id => get_account_id(account_or_id)})
+
+    # Convert value to BigDecimal
+    Hash[grouped.map{|reference, value| [reference, BigDecimal.new(value, 2)] }]
+  end
+
   scope :by_text, lambda {|value|
     text   = '%' + value + '%'
 
@@ -146,9 +223,9 @@ class Booking < ActiveRecord::Base
     end
 
     if account.is_asset_account?
-      return -(balance)
-    else
       return balance
+    else
+      return -(balance)
     end
   end
 

data/app/models/booking_template.rb

@@ -47,8 +47,12 @@ class BookingTemplate < ActiveRecord::Base
 
   # Tagging
   # =======
-  acts_as_taggable
-  attr_accessible :tag_list
+  if defined?(ActsAsTaggableOn) && ActsAsTaggableOn::Tag.table_exists?
+    acts_as_taggable
+    attr_accessible :tag_list
+
+    acts_as_taggable_on :include_in_saldo
+  end
 
   def booking_parameters(params = {})
     params = HashWithIndifferentAccess.new(params)
@@ -93,6 +97,7 @@ class BookingTemplate < ActiveRecord::Base
   end
 
   # Factory methods
+  # ===============
   def build_booking(params = {})
     Booking.new(booking_parameters(params))
   end
@@ -101,8 +106,18 @@ class BookingTemplate < ActiveRecord::Base
     Booking.create(booking_parameters(params))
   end
 
+  # Build booking for template
+  #
+  # Raises an exception if template for given [code] cannot be found.
+  #
+  # @param code [String] to lookup template
+  # @param params [Hash] parameters to set on the Booking
+  # @return [Booking] unsaved Booking
   def self.build_booking(code, params = {})
-    find_by_code(code).try(:build_booking, params)
+    template = find_by_code(code)
+    raise "BookingTemplate not found for '#{code}'" unless template
+
+    template.build_booking params
   end
 
   def self.create_booking(code, params = {})
@@ -148,9 +163,6 @@ class BookingTemplate < ActiveRecord::Base
     line_item
   end
 
-  # Tagging
-  acts_as_taggable_on :include_in_saldo
-
   # Importer
   # ========
   attr_accessible :matcher

data/config/locales/en.yml

@@ -13,7 +13,7 @@ en:
         code:           No.
         title:          Title
         saldo:          Saldo
-        account_type:   Acocunt type
+        account_type:   Account type
       bank_account:
         number:         Account no.
         iban:           IBAN

data/db/migrate/20131021123821_change_bookings_amount_to_use_decimal_scope.rb

@@ -0,0 +1,5 @@
+class ChangeBookingsAmountToUseDecimalScope < ActiveRecord::Migration
+  def up
+    change_column :bookings, :amount, :decimal, :precision => 10, :scale => 2
+  end
+end

data/db/migrate/20131105212025_add_index_on_account_parent_id.rb

@@ -0,0 +1,9 @@
+class AddIndexOnAccountParentId < ActiveRecord::Migration
+  def up
+    add_index :accounts, :parent_id
+  end
+
+  def down
+    remove_index :accounts, :parent_id
+  end
+end

data/lib/has_accounts/railtie.rb

@@ -1,6 +1,11 @@
 require 'has_accounts'
+#
+# Rails
 require 'rails'
 
+# Date/Time handling
+require 'validates_timeliness'
+
 module HasAccounts
   class Railtie < Rails::Engine
     engine_name "has_accounts"

data/lib/has_accounts/version.rb

@@ -1,3 +1,3 @@
 module HasAccounts
-  VERSION = "1.1.3"
+  VERSION = "2.0.0"
 end

metadata

@@ -1,7 +1,7 @@
 --- !ruby/object:Gem::Specification
 name: has_accounts
 version: !ruby/object:Gem::Version
-  version: 1.1.3
+  version: 2.0.0
   prerelease: 
 platform: ruby
 authors:
@@ -9,11 +9,11 @@ authors:
 autorequire: 
 bindir: bin
 cert_chain: []
-date: 2013-08-16 00:00:00.000000000 Z
+date: 2014-02-12 00:00:00.000000000 Z
 dependencies:
 - !ruby/object:Gem::Dependency
   name: rails
-  requirement: &12373140 !ruby/object:Gem::Requirement
+  requirement: !ruby/object:Gem::Requirement
     none: false
     requirements:
     - - ~>
@@ -21,32 +21,15 @@ dependencies:
         version: '3.1'
   type: :runtime
   prerelease: false
-  version_requirements: *12373140
-- !ruby/object:Gem::Dependency
-  name: has_vcards
-  requirement: &12391500 !ruby/object:Gem::Requirement
-    none: false
-    requirements:
-    - - ! '>='
-      - !ruby/object:Gem::Version
-        version: '0'
-  type: :runtime
-  prerelease: false
-  version_requirements: *12391500
-- !ruby/object:Gem::Dependency
-  name: acts-as-taggable-on
-  requirement: &12388840 !ruby/object:Gem::Requirement
+  version_requirements: !ruby/object:Gem::Requirement
     none: false
     requirements:
-    - - ! '>='
+    - - ~>
       - !ruby/object:Gem::Version
-        version: '0'
-  type: :runtime
-  prerelease: false
-  version_requirements: *12388840
+        version: '3.1'
 - !ruby/object:Gem::Dependency
   name: validates_timeliness
-  requirement: &12388360 !ruby/object:Gem::Requirement
+  requirement: !ruby/object:Gem::Requirement
     none: false
     requirements:
     - - ! '>='
@@ -54,18 +37,12 @@ dependencies:
         version: '0'
   type: :runtime
   prerelease: false
-  version_requirements: *12388360
-- !ruby/object:Gem::Dependency
-  name: inherited_resources
-  requirement: &12387640 !ruby/object:Gem::Requirement
+  version_requirements: !ruby/object:Gem::Requirement
     none: false
     requirements:
     - - ! '>='
       - !ruby/object:Gem::Version
         version: '0'
-  type: :runtime
-  prerelease: false
-  version_requirements: *12387640
 description: HasAccounts is a full featured Rails 3 gem providing models for financial
   accounting.
 email:
@@ -79,17 +56,16 @@ files:
 - app/models/account.rb
 - app/models/account_scope_extension.rb
 - app/models/account_type.rb
-- app/models/bank.rb
-- app/models/bank_account.rb
 - app/models/booking.rb
 - app/models/booking_template.rb
 - config/locales/de.yml
 - config/locales/en.yml
 - db/migrate/20111108000000_create_has_accounts_tables.rb
 - db/migrate/20111109093857_use_string_for_account_number.rb
-- db/migrate/20111230121259_bank_now_inherits_from_person.rb
 - db/migrate/20111230222702_add_template_to_bookings.rb
 - db/migrate/20130707121400_create_booking_templates.rb
+- db/migrate/20131021123821_change_bookings_amount_to_use_decimal_scope.rb
+- db/migrate/20131105212025_add_index_on_account_parent_id.rb
 - lib/has_accounts.rb
 - lib/has_accounts/class_methods.rb
 - lib/has_accounts/core_ext/rounding.rb
@@ -119,7 +95,7 @@ required_rubygems_version: !ruby/object:Gem::Requirement
       version: '0'
 requirements: []
 rubyforge_project: 
-rubygems_version: 1.8.11
+rubygems_version: 1.8.23
 signing_key: 
 specification_version: 3
 summary: HasAccounts provides models for financial accounting.

data/app/models/bank.rb

@@ -1,12 +0,0 @@
-class Bank < Person
-  # Access restrictions
-  attr_accessible :swift, :clearing
-
-  has_many :bank_accounts
-
-  def to_s
-    return "" unless vcard
-
-    [vcard.full_name, vcard.locality].compact.join(', ')
-  end
-end

data/app/models/bank_account.rb

@@ -1,6 +0,0 @@
-class BankAccount < Account
-  # Access restrictions
-  attr_accessible :pc_id, :esr_id, :bank_id
-
-  belongs_to :bank
-end

data/db/migrate/20111230121259_bank_now_inherits_from_person.rb

@@ -1,28 +0,0 @@
-class LegacyBank < ActiveRecord::Base
-  set_table_name 'banks'
-end
-
-class BankNowInheritsFromPerson < ActiveRecord::Migration
-  def up
-    add_column :people, :swift, :string
-    add_column :people, :clearing, :string
-
-    for bank in LegacyBank.all
-      vcard = Vcard.where(:object_type => 'Bank', :object_id => bank.id).first
-      person = Bank.create!(
-        :vcard    => vcard,
-        :swift    => bank.swift,
-        :clearing => bank.clearing
-      )
-
-      if vcard
-        vcard.object = person
-        vcard.save!
-      else
-        person.build_vcard.save
-      end
-    end
-
-    drop_table :banks
-  end
-end