keepr 0.0.1

checksums.yaml

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data/.gitignore

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+*.gem
+*.rbc
+.bundle
+.config
+.yardoc
+Gemfile.lock
+InstalledFiles
+_yardoc
+coverage
+doc/
+lib/bundler/man
+pkg
+rdoc
+spec/reports
+test/tmp
+test/version_tmp
+tmp

data/.travis.yml

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+language: ruby
+rvm:
+  - 1.9.3
+  - 2.1.5
+  - 2.2.0
+gemfile:
+  - ci/Gemfile-rails-4-1
+  - ci/Gemfile-rails-4-2
+before_install: gem update bundler

data/Gemfile

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+source 'https://rubygems.org'
+
+# Specify your gem's dependencies in keepr.gemspec
+gemspec

data/LICENSE.txt

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+Copyright (c) 2013-2015 Georg Ledermann
+
+MIT License
+
+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.md

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+# Keepr
+
+This Ruby gem provides a double entry accounting system for use in any Rails application. It stores all the data via ActiveRecord in the SQL database.
+
+[![Build Status](https://travis-ci.org/ledermann/keepr.svg?branch=master)](https://travis-ci.org/ledermann/keepr)
+
+
+## Features
+
+* Journal entries with two or more postings
+* Accounts (including subaccounts and groups)
+* Tax
+* Cost center
+* Balance sheet
+* Profit and loss statement
+
+
+## Dependencies
+
+* Ruby 1.9.3 or later
+* Rails 4.1 or 4.2
+
+
+## Installation
+
+Add this line to your application's Gemfile:
+
+    gem 'keepr'
+
+And then execute:
+
+    $ bundle
+
+Or install it yourself as:
+
+    $ gem install keepr
+
+
+## Usage
+
+TODO: Write usage instructions here
+
+
+## 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
+
+
+## Similar projects
+
+* https://github.com/mbulat/plutus
+* https://github.com/betterplace/acts_as_account
+* https://github.com/steveluscher/bookkeeper
+* https://github.com/mstrauss/double-entry-accounting
+* https://github.com/logicleague/double_booked
+* https://github.com/telent/pacioli
+* https://github.com/astrails/deb
+* https://github.com/bigfleet/accountable

data/Rakefile

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+require 'bundler/gem_tasks'
+require 'rspec/core/rake_task'
+
+RSpec::Core::RakeTask.new(:spec)
+
+task :default => :spec

data/ci/Gemfile-rails-4-1

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+source 'https://rubygems.org'
+
+gem 'activerecord', '~> 4.1.0'
+gem 'ancestry'
+gem 'sqlite3'
+gem 'rake'
+gem 'rspec'
+gem 'simplecov'
+gem 'coveralls'
+gem 'database_cleaner'
+gem 'factory_girl'

data/ci/Gemfile-rails-4-2

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+source 'https://rubygems.org'
+
+gem 'activerecord', '~> 4.2.0'
+gem 'ancestry'
+gem 'sqlite3'
+gem 'rake'
+gem 'rspec'
+gem 'simplecov'
+gem 'coveralls'
+gem 'database_cleaner'
+gem 'factory_girl'

data/keepr.gemspec

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+# coding: utf-8
+lib = File.expand_path('../lib', __FILE__)
+$LOAD_PATH.unshift(lib) unless $LOAD_PATH.include?(lib)
+require 'keepr/version'
+
+Gem::Specification.new do |spec|
+  spec.name          = "keepr"
+  spec.version       = Keepr::VERSION
+  spec.authors       = 'Georg Ledermann'
+  spec.email         = 'mail@georg-ledermann.de'
+  spec.description   = %q{Double entry bookkeeping with Rails}
+  spec.summary       = %q{Some basic ActiveRecord models to build a double entry bookkeeping application}
+  spec.homepage      = 'https://github.com/ledermann/keepr'
+  spec.license       = 'MIT'
+  spec.required_ruby_version = '>= 1.9.3'
+
+  spec.files         = `git ls-files`.split($/)
+  spec.executables   = spec.files.grep(%r{^bin/}) { |f| File.basename(f) }
+  spec.test_files    = spec.files.grep(%r{^(test|spec|features)/})
+  spec.require_paths = ['lib']
+
+  spec.add_dependency 'activerecord', '>= 4.1'
+  spec.add_dependency 'ancestry'
+
+  spec.add_development_dependency 'bundler', '~> 1.3'
+  spec.add_development_dependency 'rake'
+  spec.add_development_dependency 'sqlite3'
+  spec.add_development_dependency 'rspec'
+  spec.add_development_dependency 'database_cleaner'
+  spec.add_development_dependency 'factory_girl'
+end

data/lib/generators/keepr/migration/migration_generator.rb

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+require 'rails/generators'
+require 'rails/generators/migration'
+
+module Keepr
+  class MigrationGenerator < Rails::Generators::Base
+    include Rails::Generators::Migration
+
+    desc 'Generates migration for keepr'
+    source_root File.expand_path('../templates', __FILE__)
+
+    def create_migration_file
+      migration_template 'migration.rb', 'db/migrate/keepr_migration'
+    end
+
+    def self.next_migration_number(dirname)
+      if ActiveRecord::Base.timestamped_migrations
+        Time.now.utc.strftime("%Y%m%d%H%M%S")
+      else
+        "%.3d" % (current_migration_number(dirname) + 1)
+      end
+    end
+  end
+end

data/lib/generators/keepr/migration/templates/migration.rb

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+class KeeprMigration < ActiveRecord::Migration
+  def self.up
+    create_table :keepr_groups, force: true do |t|
+      t.integer    :target, :null => false
+      t.string     :number
+      t.string     :name, :null => false
+      t.boolean    :is_result, :null => false, :default => false
+      t.string     :ancestry
+    end
+    add_index :keepr_groups, :ancestry
+
+    create_table :keepr_taxes, force: true do |t|
+      t.string     :name, :null => false
+      t.string     :description
+      t.decimal    :value, :precision => 8, :scale => 2, :null => false
+      t.references :keepr_account, :null => false
+    end
+    add_index :keepr_taxes, :keepr_account_id
+
+    create_table :keepr_cost_centers, force: true do |t|
+      t.string     :number, :null => false
+      t.string     :name, :null => false
+      t.text       :note
+    end
+
+    create_table :keepr_accounts, force: true do |t|
+      t.integer    :number, :null => false
+      t.string     :ancestry
+      t.string     :name, :null => false
+      t.integer    :kind, :null => false
+      t.references :keepr_group
+      t.references :accountable, :polymorphic => true
+      t.references :keepr_tax
+      t.datetime   :created_at
+      t.datetime   :updated_at
+    end
+    add_index :keepr_accounts, :number
+    add_index :keepr_accounts, :ancestry
+    add_index :keepr_accounts, [:accountable_type, :accountable_id]
+    add_index :keepr_accounts, :keepr_group_id
+    add_index :keepr_accounts, :keepr_tax_id
+
+    create_table :keepr_journals, force: true do |t|
+      t.string   :number
+      t.date     :date, :null => false
+      t.string   :subject
+      t.references :accountable, :polymorphic => true
+      t.text     :note
+      t.datetime :created_at
+      t.datetime :updated_at
+    end
+    add_index :keepr_journals, :date
+    add_index :keepr_journals, [:accountable_type, :accountable_id], :name => 'index_keepr_journals_on_accountable'
+
+    create_table :keepr_postings, force: true do |t|
+      t.references :keepr_account, :null => false
+      t.references :keepr_journal, :null => false
+      t.decimal    :amount, :precision => 8, :scale => 2, :null => false
+      t.references :keepr_cost_center
+    end
+    add_index :keepr_postings, :keepr_account_id
+    add_index :keepr_postings, :keepr_journal_id
+    add_index :keepr_postings, :keepr_cost_center_id
+  end
+
+  def self.down
+    drop_table :keepr_postings
+    drop_table :keepr_journals
+    drop_table :keepr_accounts
+    drop_table :keepr_groups
+  end
+end

data/lib/keepr.rb

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+require 'ancestry'
+
+require 'keepr/version'
+require 'keepr/group'
+require 'keepr/groups_creator'
+require 'keepr/cost_center'
+require 'keepr/tax'
+require 'keepr/account'
+require 'keepr/posting'
+require 'keepr/journal'
+require 'keepr/active_record_extension'
+
+class ActiveRecord::Base
+  include Keepr::ActiveRecordExtension
+end

data/lib/keepr/account.rb

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+class Keepr::Account < ActiveRecord::Base
+  self.table_name = 'keepr_accounts'
+
+  has_ancestry :orphan_strategy => :restrict
+
+  enum :kind => [ :asset, :liability, :revenue, :expense, :neutral ]
+
+  validates_presence_of :number, :name
+  validates_uniqueness_of :number
+  validate :group_validation
+  validate :tax_validation
+
+  has_many :keepr_postings, :class_name => 'Keepr::Posting', :foreign_key => 'keepr_account_id', :dependent => :restrict_with_error
+  has_many :keepr_taxes, :class_name => 'Keepr::Tax', :foreign_key => 'keepr_account_id', :dependent => :restrict_with_error
+
+  belongs_to :keepr_tax, :class_name => 'Keepr::Tax'
+  belongs_to :keepr_group, :class_name => 'Keepr::Group'
+  belongs_to :accountable, :polymorphic => true
+
+  default_scope { order(:number) }
+
+  def self.with_sums(date=nil)
+    scope = select('keepr_accounts.*, SUM(amount) AS sum_amount').
+              group('keepr_accounts.id').
+              joins('LEFT JOIN keepr_postings ON keepr_postings.keepr_account_id = keepr_accounts.id')
+
+    if date
+      scope = scope.joins('LEFT JOIN keepr_journals ON keepr_journals.id = keepr_postings.keepr_journal_id')
+
+      if date.is_a?(Date)
+        scope = scope.where("keepr_journals.id IS NULL OR keepr_journals.date <= '#{date.to_s(:db)}'")
+      elsif date.is_a?(Range)
+        scope = scope.where("keepr_journals.id IS NULL OR (keepr_journals.date BETWEEN '#{date.first.to_s(:db)}' AND '#{date.last.to_s(:db)}')")
+      else
+        raise ArgumentError
+      end
+    end
+
+    scope
+  end
+
+  def self.merged_with_sums(date=nil)
+    accounts = with_sums(date).to_a
+
+    # Sum up child accounts to parent
+    position = 0
+    while account = accounts[position] do
+      if account.parent_id
+        if parent_account = accounts.find { |a| a.id == account.parent_id }
+          parent_account.sum_amount ||= 0
+          parent_account.sum_amount += account.sum_amount
+          accounts.delete_at(position)
+        else
+          raise
+        end
+      else
+        position += 1
+      end
+    end
+
+    accounts
+  end
+
+  def profit_and_loss?
+    revenue? || expense?
+  end
+
+  def keepr_postings
+    Keepr::Posting.
+      joins(:keepr_account).
+      where(subtree_conditions)
+  end
+
+  def balance(date=nil)
+    if date
+      if date.is_a?(Date)
+        keepr_postings.joins(:keepr_journal).where("keepr_journals.date <= '#{date.to_s(:db)}'").sum(:amount)
+      elsif date.is_a?(Range)
+        keepr_postings.joins(:keepr_journal).where("keepr_journals.date BETWEEN '#{date.first.to_s(:db)}' AND '#{date.last.to_s(:db)}'").sum(:amount)
+      else
+        raise ArgumentError
+      end
+    else
+      keepr_postings.sum(:amount)
+    end
+  end
+
+  def number_as_string
+    if number < 1000
+      "%04d" % number
+    else
+      number.to_s
+    end
+  end
+
+  def to_s
+    "#{number_as_string} (#{name})"
+  end
+
+private
+  def group_validation
+    if keepr_group.present?
+      if asset?
+        errors.add(:kind, 'does match group') unless keepr_group.asset?
+      elsif liability?
+        errors.add(:kind, 'does match group') unless keepr_group.liability?
+      elsif profit_and_loss?
+        errors.add(:kind, 'does match group') unless keepr_group.profit_and_loss?
+      else
+        errors.add(:kind, 'conflicts with group')
+      end
+
+      errors.add(:keepr_group_id, 'is a result group') if keepr_group.is_result
+    end
+  end
+
+  def tax_validation
+    errors.add(:keepr_tax_id, 'circular reference') if keepr_tax && keepr_tax.keepr_account == self
+  end
+end

data/lib/keepr/active_record_extension.rb

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+module Keepr::ActiveRecordExtension
+  def self.included(base)
+    base.extend ClassMethods
+  end
+
+  module ClassMethods
+    def has_keepr_account
+      has_one :keepr_account, :class_name => 'Keepr::Account', :as => :accountable
+    end
+
+    def is_keepr_accountable
+      has_many :keepr_journals, :class_name => 'Keepr::Journal', :as => :accountable
+
+      class_eval <<-EOT
+        def keepr_booked?
+          keepr_journals.exists?
+        end
+
+        scope :keepr_unbooked, -> {
+                                    joins('LEFT JOIN keepr_journals ON keepr_journals.accountable_id = #{table_name}.id AND keepr_journals.accountable_type="#{base_class.name}"').
+                                    where('keepr_journals.id' => nil)
+                                  }
+        scope :keepr_booked,   -> { joins(:keepr_journals) }
+      EOT
+    end
+  end
+end