keepr 0.3.1 → 0.7.0

data/lib/keepr/groups_creator/es/profit_and_loss.txt

@@ -0,0 +1,31 @@
+01. Ventas
+02. Aumento o disminución de existencias de productos terminados y sin terminar
+03. otro trabajo propio capitalizado
+04. otros ingresos operativos
+05. Costo de materiales
+  a) Gastos por materias primas, consumibles y suministros y por bienes adquiridos
+  b) Gastos por servicios adquiridos
+06. Gastos de personal
+  a) Sueldos y salarios
+  b) Seguridad social y gastos de pensión y manutención.
+    de eso para pensiones
+07. Depreciación
+  a) sobre activos intangibles y propiedades, planta y equipo
+  b) de los activos corrientes, en la medida en que estos excedan la depreciación habitual en la corporación
+08. otros gastos operativos
+09. Ingresos de inversiones
+  a) de los cuales de empresas afiliadas
+10. Ingresos de otros valores y préstamos de activos financieros
+  a) de los cuales de empresas afiliadas
+11. otros intereses e ingresos similares
+  a) de los cuales de empresas afiliadas
+12. Depreciación de activos financieros y valores mantenidos como activo corriente
+13. Intereses y gastos similares
+  de los cuales a empresas afiliadas
+14. Resultados de las actividades comerciales ordinarias
+15. Ingresos extraordinarios
+16. Gastos extraordinarios
+17. Resultado extraordinario
+18. Impuestos sobre la renta y las ganancias
+19. Otros impuestos
+20. Superávit anual / déficit anual

data/lib/keepr/journal.rb

@@ -1,17 +1,19 @@
+# frozen_string_literal: true
+
 class Keepr::Journal < ActiveRecord::Base
   self.table_name = 'keepr_journals'
 
   validates_presence_of :date
-  validates_uniqueness_of :number, :allow_blank => true
+  validates_uniqueness_of :number, allow_blank: true
 
-  has_many :keepr_postings, -> { order(:amount => :desc) },
-           :class_name => 'Keepr::Posting', :foreign_key => 'keepr_journal_id', :dependent => :destroy
+  has_many :keepr_postings, -> { order(amount: :desc) },
+           class_name: 'Keepr::Posting', foreign_key: 'keepr_journal_id', dependent: :destroy
 
-  belongs_to :accountable, :polymorphic => true
+  belongs_to :accountable, polymorphic: true
 
-  accepts_nested_attributes_for :keepr_postings, :allow_destroy => true, :reject_if => :all_blank
+  accepts_nested_attributes_for :keepr_postings, allow_destroy: true, reject_if: :all_blank
 
-  default_scope { order({:date => :desc}, {:id => :desc}) }
+  default_scope { order({ date: :desc }, id: :desc) }
 
   validate :validate_postings
 
@@ -31,7 +33,8 @@ class Keepr::Journal < ActiveRecord::Base
   before_update :check_permanent
   before_destroy :check_permanent
 
-private
+  private
+
   def existing_postings
     keepr_postings.to_a.delete_if(&:marked_for_destruction?)
   end
@@ -51,15 +54,15 @@ private
   end
 
   def check_permanent
-    if self.permanent_was
-      # If marked as permanent, no changes are allowed
-      errors.add :base, :changes_not_allowed
-
-      if ActiveRecord::VERSION::MAJOR < 5
-        false
-      else
-        throw :abort
-      end
+    return unless permanent_was
+
+    # If marked as permanent, no changes are allowed
+    errors.add :base, :changes_not_allowed
+
+    if ActiveRecord::VERSION::MAJOR < 5
+      false
+    else
+      throw :abort
     end
   end
 end

data/lib/keepr/journal_export.rb

@@ -1,5 +1,7 @@
+# frozen_string_literal: true
+
 class Keepr::JournalExport
-  def initialize(journals, header_options={}, &block)
+  def initialize(journals, header_options = {}, &block)
     @journals = journals
     @header_options = header_options
     @block = block
@@ -13,12 +15,12 @@ class Keepr::JournalExport
     export.to_file(filename)
   end
 
-private
+  private
 
   def export
     export = Datev::BookingExport.new(@header_options)
 
-    @journals.includes(:keepr_postings => :keepr_account).reorder(:date, :id).each do |journal|
+    @journals.includes(keepr_postings: :keepr_account).reorder(:date, :id).each do |journal|
       to_datev(journal).each do |hash|
         export << hash
       end
@@ -29,19 +31,20 @@ private
 
   def to_datev(journal)
     main_posting = journal.keepr_postings.find { |p| p.keepr_account.debtor? || p.keepr_account.creditor? }
-    main_posting ||= journal.keepr_postings.sort_by(&:amount).last
+    main_posting ||= journal.keepr_postings.max_by(&:amount)
 
-    journal.keepr_postings.sort_by { |p| [ p.side == main_posting.side ? 1 : 0, -p.amount ] }.map do |posting|
+    journal.keepr_postings.sort_by { |p| [p.side == main_posting.side ? 1 : 0, -p.amount] }.map do |posting|
       next if posting == main_posting
 
-      { 'Umsatz (ohne Soll/Haben-Kz)'    => posting.amount,
+      {
+        'Umsatz (ohne Soll/Haben-Kz)'    => posting.amount,
         'Soll/Haben-Kennzeichen'         => 'S',
         'Konto'                          => posting.debit?  ? posting.keepr_account.number : main_posting.keepr_account.number,
         'Gegenkonto (ohne BU-Schlüssel)' => posting.credit? ? posting.keepr_account.number : main_posting.keepr_account.number,
         'BU-Schlüssel'                   => '40', # Steuerautomatik deaktivieren
         'Belegdatum'                     => journal.date,
         'Belegfeld 1'                    => journal.number,
-        'Buchungstext'                   => journal.subject.slice(0,60),
+        'Buchungstext'                   => journal.subject.slice(0, 60),
         'Festschreibung'                 => journal.permanent
       }.merge(@block ? @block.call(posting) : {})
     end.compact

data/lib/keepr/posting.rb

@@ -1,13 +1,15 @@
+# frozen_string_literal: true
+
 class Keepr::Posting < ActiveRecord::Base
   self.table_name = 'keepr_postings'
 
   validates_presence_of :keepr_account_id, :amount
   validate :cost_center_validation
 
-  belongs_to :keepr_account, :class_name => 'Keepr::Account'
-  belongs_to :keepr_journal, :class_name => 'Keepr::Journal'
-  belongs_to :keepr_cost_center, :class_name => 'Keepr::CostCenter'
-  belongs_to :accountable, :polymorphic => true
+  belongs_to :keepr_account, class_name: 'Keepr::Account'
+  belongs_to :keepr_journal, class_name: 'Keepr::Journal'
+  belongs_to :keepr_cost_center, class_name: 'Keepr::CostCenter'
+  belongs_to :accountable, polymorphic: true
 
   SIDE_DEBIT  = 'debit'
   SIDE_CREDIT = 'credit'
@@ -17,19 +19,20 @@ class Keepr::Posting < ActiveRecord::Base
 
   def side
     @side || begin
-      (raw_amount < 0 ? SIDE_CREDIT : SIDE_DEBIT) if raw_amount
+      (raw_amount.negative? ? SIDE_CREDIT : SIDE_DEBIT) if raw_amount
     end
   end
 
   def side=(value)
+    raise ArgumentError unless [SIDE_DEBIT, SIDE_CREDIT].include?(value)
+
     @side = value
+    return unless amount
 
     if credit?
-      self.raw_amount = -amount if amount
+      self.raw_amount = -amount.to_d
     elsif debit?
-      self.raw_amount =  amount if amount
-    else
-      raise ArgumentError
+      self.raw_amount =  amount.to_d
     end
   end
 
@@ -54,23 +57,25 @@ class Keepr::Posting < ActiveRecord::Base
   end
 
   def amount=(value)
-    raise ArgumentError.new('Negative amount not allowed!') if value.to_f < 0
     @side ||= SIDE_DEBIT
 
-    if credit?
-      self.raw_amount = -value
-    else
-      self.raw_amount = value
+    unless value
+      self.raw_amount = nil
+      return
     end
+
+    raise ArgumentError, 'Negative amount not allowed!' if value.to_d.negative?
+
+    self.raw_amount = credit? ? -value.to_d : value.to_d
   end
 
-private
+  private
+
   def cost_center_validation
-    if keepr_cost_center
-      unless keepr_account.profit_and_loss?
-        # allowed for expense or revenue accounts only
-        errors.add :keepr_cost_center_id, :allowed_for_expense_or_revenue_only
-      end
-    end
+    return unless keepr_cost_center
+    return if keepr_account.profit_and_loss?
+
+    # allowed for expense or revenue accounts only
+    errors.add :keepr_cost_center_id, :allowed_for_expense_or_revenue_only
   end
 end

data/lib/keepr/tax.rb

@@ -1,11 +1,13 @@
+# frozen_string_literal: true
+
 class Keepr::Tax < ActiveRecord::Base
   self.table_name = 'keepr_taxes'
 
   validates_presence_of :name, :value, :keepr_account_id
   validates_numericality_of :value
 
-  belongs_to :keepr_account, :class_name => 'Keepr::Account'
-  has_many :keepr_accounts, :class_name => 'Keepr::Account', :foreign_key => 'keepr_tax_id', :dependent => :restrict_with_error
+  belongs_to :keepr_account, class_name: 'Keepr::Account'
+  has_many :keepr_accounts, class_name: 'Keepr::Account', foreign_key: 'keepr_tax_id', dependent: :restrict_with_error
 
   validate do |tax|
     tax.errors.add(:keepr_account_id, :circular_reference) if tax.keepr_account.try(:keepr_tax) == tax

data/lib/keepr/version.rb

@@ -1,3 +1,5 @@
+# frozen_string_literal: true
+
 module Keepr
-  VERSION = '0.3.1'
+  VERSION = '0.7.0'
 end

data/spec/factories/account.rb

@@ -1,7 +1,9 @@
-FactoryGirl.define do
+# frozen_string_literal: true
+
+FactoryBot.define do
   factory :account, class: Keepr::Account do
-    number 12345
-    kind :asset
-    name 'Foo'
+    number { 12_345 }
+    kind { :asset }
+    name { 'Foo' }
   end
 end

data/spec/factories/cost_center.rb

@@ -1,6 +1,8 @@
-FactoryGirl.define do
+# frozen_string_literal: true
+
+FactoryBot.define do
   factory :cost_center, class: Keepr::CostCenter do
-    number 'FZ1'
-    name 'Kleintransporter'
+    number { 'FZ1' }
+    name { 'Kleintransporter' }
   end
 end

data/spec/factories/group.rb

@@ -1,6 +1,8 @@
-FactoryGirl.define do
+# frozen_string_literal: true
+
+FactoryBot.define do
   factory :group, class: Keepr::Group do
-    target :asset
-    name 'Foo'
+    target { :asset }
+    name { 'Foo' }
   end
 end

data/spec/factories/tax.rb

@@ -1,8 +1,10 @@
-FactoryGirl.define do
+# frozen_string_literal: true
+
+FactoryBot.define do
   factory :tax, class: Keepr::Tax do
-    name 'USt19'
-    description 'Umsatzsteuer 19%'
-    value 19.0
-    keepr_account { FactoryGirl.create :account, :number => 1776 }
+    name { 'USt19' }
+    description { 'Umsatzsteuer 19%' }
+    value { 19.0 }
+    keepr_account { FactoryBot.create :account, number: 1776 }
   end
 end

data/spec/keepr/account_export_spec.rb

@@ -1,26 +1,29 @@
+# frozen_string_literal: true
+
 require 'spec_helper'
 
 describe Keepr::AccountExport do
-  let!(:account_1000)  { FactoryGirl.create :account, :kind => :asset,     :number => 1000,  :name => 'Kasse'                     }
-  let!(:account_1776)  { FactoryGirl.create :account, :kind => :liability, :number => 1776,  :name => 'Umsatzsteuer 19 %'         }
-  let!(:account_4920)  { FactoryGirl.create :account, :kind => :expense,   :number => 4920,  :name => 'Telefon'                   }
-  let!(:account_8400)  { FactoryGirl.create :account, :kind => :revenue,   :number => 8400,  :name => 'Erlöse 19 %'               }
-  let!(:account_9000)  { FactoryGirl.create :account, :kind => :neutral,   :number => 9000,  :name => 'Saldenvorträge Sachkonten' }
-  let!(:account_10000) { FactoryGirl.create :account, :kind => :creditor,  :number => 10000, :name => 'Diverse Kreditoren'        }
-  let!(:account_70000) { FactoryGirl.create :account, :kind => :debtor,    :number => 70000, :name => 'Diverse Debitoren'         }
+  let!(:account_1000)  { FactoryBot.create :account, kind: :asset,     number:  1000,  name: 'Kasse'                     }
+  let!(:account_1776)  { FactoryBot.create :account, kind: :liability, number:  1776,  name: 'Umsatzsteuer 19 %'         }
+  let!(:account_4920)  { FactoryBot.create :account, kind: :expense,   number:  4920,  name: 'Telefon'                   }
+  let!(:account_8400)  { FactoryBot.create :account, kind: :revenue,   number:  8400,  name: 'Erlöse 19 %'               }
+  let!(:account_9000)  { FactoryBot.create :account, kind: :forward,   number:  9000,  name: 'Saldenvorträge Sachkonten' }
+  let!(:account_10000) { FactoryBot.create :account, kind: :creditor,  number: 10_000, name: 'Diverse Kreditoren'        }
+  let!(:account_70000) { FactoryBot.create :account, kind: :debtor,    number: 70_000, name: 'Diverse Debitoren'         }
 
   let(:scope) { Keepr::Account.all }
 
-  let(:export) {
-    Keepr::AccountExport.new(scope,
-      'Berater'     => 1234567,
-      'Mandant'     => 78901,
-      'WJ-Beginn'   => Date.new(2016,1,1),
+  let(:export) do
+    Keepr::AccountExport.new(
+      scope,
+      'Berater'     => 1_234_567,
+      'Mandant'     => 78_901,
+      'WJ-Beginn'   => Date.new(2016, 1, 1),
       'Bezeichnung' => 'Keepr-Konten'
-    ) do |account|
+    ) do
       { 'Sprach-ID' => 'de-DE' }
     end
-  }
+  end
 
   describe :to_s do
     subject { export.to_s }
@@ -29,17 +32,17 @@ describe Keepr::AccountExport do
       subject.lines[2..-1].map { |line| line.encode(Encoding::UTF_8) }
     end
 
-    it "should return CSV lines" do
+    it 'should return CSV lines' do
       subject.lines.each { |line| expect(line).to include(';') }
     end
 
-    it "should include header data" do
+    it 'should include header data' do
       expect(subject.lines[0]).to include('1234567;')
       expect(subject.lines[0]).to include('78901;')
       expect(subject.lines[0]).to include('"Keepr-Konten";')
     end
 
-    it "should include all accounts except debtor/creditor" do
+    it 'should include all accounts except debtor/creditor' do
       expect(account_lines.count).to eq(5)
 
       expect(account_lines[0]).to include('1000;')
@@ -58,14 +61,14 @@ describe Keepr::AccountExport do
       expect(account_lines[4]).to include('"Saldenvorträge Sachkonten";')
     end
 
-    it "should include data from block" do
+    it 'should include data from block' do
       expect(account_lines[0]).to include(';"de-DE"')
       expect(account_lines[1]).to include(';"de-DE"')
     end
   end
 
   describe :to_file do
-    it "should create CSV file" do
+    it 'should create CSV file' do
       Dir.mktmpdir do |dir|
         filename = "#{dir}/EXTF_Kontenbeschriftungen.csv"
         export.to_file(filename)

data/spec/keepr/account_spec.rb

@@ -1,89 +1,90 @@
-# encoding: utf-8
+# frozen_string_literal: true
+
 require 'spec_helper'
 
 describe Keepr::Account do
   describe :number_as_string do
-    it "should return number with leading zeros for low values" do
-      account = Keepr::Account.new(:number => 999)
+    it 'should return number with leading zeros for low values' do
+      account = Keepr::Account.new(number: 999)
       expect(account.number_as_string).to eq('0999')
     end
 
-    it "should return number unchanged for high values" do
-      account = Keepr::Account.new(:number => 70000)
+    it 'should return number unchanged for high values' do
+      account = Keepr::Account.new(number: 70_000)
       expect(account.number_as_string).to eq('70000')
     end
   end
 
   describe :to_s do
-    it "should format" do
-      account = Keepr::Account.new(:number => 27, :name => 'Software')
+    it 'should format' do
+      account = Keepr::Account.new(number: 27, name: 'Software')
       expect(account.to_s).to eq('0027 (Software)')
     end
   end
 end
 
 describe Keepr::Account do
-  let!(:account_1000) { FactoryGirl.create(:account, :number => 1000) }
-  let!(:account_1200) { FactoryGirl.create(:account, :number => 1200) }
+  let!(:account_1000) { FactoryBot.create(:account, number: 1000) }
+  let!(:account_1200) { FactoryBot.create(:account, number: 1200) }
 
   before :each do
-    Keepr::Journal.create! :date => Date.yesterday,
-                           :permanent => true,
-                           :keepr_postings_attributes => [
-                             { :keepr_account => account_1000, :amount => 20, :side => 'debit' },
-                             { :keepr_account => account_1200, :amount => 20, :side => 'credit' }
-                            ]
-
-    Keepr::Journal.create! :date => Date.yesterday,
-                           :keepr_postings_attributes => [
-                             { :keepr_account => account_1000, :amount =>  10, :side => 'credit' },
-                             { :keepr_account => account_1200, :amount =>  10, :side => 'debit' },
-                            ]
-
-    Keepr::Journal.create! :date => Date.today,
-                           :keepr_postings_attributes => [
-                             { :keepr_account => account_1000, :amount => 200, :side => 'debit' },
-                             { :keepr_account => account_1200, :amount => 200, :side => 'credit' }
-                            ]
-
-    Keepr::Journal.create! :date => Date.today,
-                           :keepr_postings_attributes => [
-                             { :keepr_account => account_1000, :amount => 100, :side => 'credit' },
-                             { :keepr_account => account_1200, :amount => 100, :side => 'debit' },
-                            ]
+    Keepr::Journal.create! date: Date.yesterday,
+                           permanent: true,
+                           keepr_postings_attributes: [
+                             { keepr_account: account_1000, amount: 20, side: 'debit' },
+                             { keepr_account: account_1200, amount: 20, side: 'credit' }
+                           ]
+
+    Keepr::Journal.create! date: Date.yesterday,
+                           keepr_postings_attributes: [
+                             { keepr_account: account_1000, amount:  10, side: 'credit' },
+                             { keepr_account: account_1200, amount:  10, side: 'debit' }
+                           ]
+
+    Keepr::Journal.create! date: Date.current,
+                           keepr_postings_attributes: [
+                             { keepr_account: account_1000, amount: 200, side: 'debit' },
+                             { keepr_account: account_1200, amount: 200, side: 'credit' }
+                           ]
+
+    Keepr::Journal.create! date: Date.current,
+                           keepr_postings_attributes: [
+                             { keepr_account: account_1000, amount: 100, side: 'credit' },
+                             { keepr_account: account_1200, amount: 100, side: 'debit' }
+                           ]
   end
 
   describe 'validations' do
-    let!(:result_group)    { FactoryGirl.create(:group, :target => :liability, :is_result => true) }
-    let!(:liability_group) { FactoryGirl.create(:group, :target => :liability) }
-    let!(:asset_group)     { FactoryGirl.create(:group, :target => :asset) }
+    let!(:result_group)    { FactoryBot.create(:group, target: :liability, is_result: true) }
+    let!(:liability_group) { FactoryBot.create(:group, target: :liability) }
+    let!(:asset_group)     { FactoryBot.create(:group, target: :asset) }
 
-    it "should not allow assigning to result group" do
-      account = FactoryGirl.build(:account, :keepr_group => result_group)
+    it 'should not allow assigning to result group' do
+      account = FactoryBot.build(:account, keepr_group: result_group)
       expect(account).to_not be_valid
-      expect(account.errors.added? :keepr_group_id, :no_group_allowed_for_result).to eq(true)
+      expect(account.errors.added?(:keepr_group_id, :no_group_allowed_for_result)).to eq(true)
     end
 
-    it "should not allow assigning asset account to liability group" do
-      account = FactoryGirl.build(:account, :kind => :asset, :keepr_group => liability_group)
+    it 'should not allow assigning asset account to liability group' do
+      account = FactoryBot.build(:account, kind: :asset, keepr_group: liability_group)
       expect(account).to_not be_valid
-      expect(account.errors.added? :kind, :group_mismatch).to eq(true)
+      expect(account.errors.added?(:kind, :group_mismatch)).to eq(true)
     end
 
-    it "should not allow assigning liability account to asset group" do
-      account = FactoryGirl.build(:account, :kind => :liability, :keepr_group => asset_group)
+    it 'should not allow assigning liability account to asset group' do
+      account = FactoryBot.build(:account, kind: :liability, keepr_group: asset_group)
       expect(account).to_not be_valid
-      expect(account.errors.added? :kind, :group_mismatch).to eq(true)
+      expect(account.errors.added?(:kind, :group_mismatch)).to eq(true)
     end
 
-    it "should not allow assigning neutral account to asset group" do
-      account = FactoryGirl.build(:account, :kind => :neutral, :keepr_group => asset_group)
+    it 'should not allow assigning forward account to asset group' do
+      account = FactoryBot.build(:account, kind: :forward, keepr_group: asset_group)
       expect(account).to_not be_valid
-      expect(account.errors.added? :kind, :group_conflict).to eq(true)
+      expect(account.errors.added?(:kind, :group_conflict)).to eq(true)
     end
 
-    it "should allow target match" do
-      account = FactoryGirl.build(:account, :kind => :asset, :keepr_group => asset_group)
+    it 'should allow target match' do
+      account = FactoryBot.build(:account, kind: :asset, keepr_group: asset_group)
       expect(account).to be_valid
     end
   end
@@ -131,7 +132,7 @@ describe Keepr::Account do
 
     context 'with date option' do
       it 'should work with Date' do
-        account1, account2 = Keepr::Account.with_sums(:date => Date.yesterday)
+        account1, account2 = Keepr::Account.with_sums(date: Date.yesterday)
 
         expect(account1.number).to eq(1000)
         expect(account1.sum_amount).to eq(10)
@@ -140,7 +141,7 @@ describe Keepr::Account do
       end
 
       it 'should work with Range' do
-        account1, account2 = Keepr::Account.with_sums(:date => Date.today..Date.tomorrow)
+        account1, account2 = Keepr::Account.with_sums(date: Date.today..Date.tomorrow)
 
         expect(account1.number).to eq(1000)
         expect(account1.sum_amount).to eq(100)
@@ -149,14 +150,14 @@ describe Keepr::Account do
       end
 
       it 'should raise for other class' do
-        expect { Keepr::Account.with_sums(:date => Time.current) }.to raise_error(ArgumentError)
-        expect { Keepr::Account.with_sums(:date => :foo)         }.to raise_error(ArgumentError)
+        expect { Keepr::Account.with_sums(date: Time.current) }.to raise_error(ArgumentError)
+        expect { Keepr::Account.with_sums(date: :foo)         }.to raise_error(ArgumentError)
       end
     end
 
     context 'with permanent_only option' do
       it 'should filter the permanent journals' do
-        account1, account2 = Keepr::Account.with_sums(:permanent_only => true)
+        account1, account2 = Keepr::Account.with_sums(permanent_only: true)
 
         expect(account1.number).to eq(1000)
         expect(account1.sum_amount).to eq(20)
@@ -175,17 +176,17 @@ describe Keepr::Account do
 end
 
 describe Keepr::Account, 'with subaccounts' do
-  let!(:account_1400) { FactoryGirl.create(:account, :number => 1400) }
-  let!(:account_10000) { FactoryGirl.create(:account, :number => 10000, :parent => account_1400) }
-  let!(:account_10001) { FactoryGirl.create(:account, :number => 10001, :parent => account_1400) }
-  let!(:account_8400) { FactoryGirl.create(:account, :number => 8400) }
+  let!(:account_1400) { FactoryBot.create(:account, number: 1400) }
+  let!(:account_10000) { FactoryBot.create(:account, number: 10_000, parent: account_1400) }
+  let!(:account_10001) { FactoryBot.create(:account, number: 10_001, parent: account_1400) }
+  let!(:account_8400) { FactoryBot.create(:account, number: 8400) }
 
   before :each do
-    Keepr::Journal.create! :date => Date.yesterday,
-                           :keepr_postings_attributes => [
-                             { :keepr_account => account_10000, :amount => 20, :side => 'debit' },
-                             { :keepr_account => account_8400, :amount => 20, :side => 'credit' }
-                            ]
+    Keepr::Journal.create! date: Date.yesterday,
+                           keepr_postings_attributes: [
+                             { keepr_account: account_10000, amount: 20, side: 'debit' },
+                             { keepr_account: account_8400, amount: 20, side: 'credit' }
+                           ]
   end
 
   describe :keepr_postings do
@@ -209,42 +210,46 @@ describe Keepr::Account, 'with subaccounts' do
 
   describe :with_sums do
     it 'should calc balance' do
-      expect(Keepr::Account.with_sums.
-                     select(&:sum_amount).
-                     map { |a| [a.number, a.sum_amount] }).
-                     to eq([[8400, -20], [10000, 20]])
+      expect(Keepr::Account.with_sums
+                     .select(&:sum_amount)
+                     .map { |a| [a.number, a.sum_amount] })
+        .to eq([[8400, -20], [10_000, 20]])
     end
   end
 
   describe :merged_with_sums do
     it 'should calc merged balance' do
-      expect(Keepr::Account.merged_with_sums.
-                     select(&:sum_amount).
-                     map { |a| [a.number, a.sum_amount] }).
-                     to eq([[1400, 20], [8400, -20]])
+      expect(Keepr::Account.merged_with_sums
+                     .select(&:sum_amount)
+                     .map { |a| [a.number, a.sum_amount] })
+        .to eq([[1400, 20], [8400, -20]])
     end
   end
 end
 
 describe Keepr::Account, 'with tax' do
-  let!(:tax_account) { Keepr::Account.create! :number => 1776,
-                                              :name => 'Umsatzsteuer 19%',
-                                              :kind => :asset }
-
-  let!(:tax) { Keepr::Tax.create! :name          => 'USt19',
-                                  :description   => 'Umsatzsteuer 19%',
-                                  :value         => 19.0,
-                                  :keepr_account => tax_account }
-
-  it "should link to tax" do
-    account = Keepr::Account.new :number    => 8400,
-                                 :name      => 'Erlöse 19% USt',
-                                 :kind      => :revenue,
-                                 :keepr_tax => tax
+  let!(:tax_account) do
+    Keepr::Account.create! number: 1776,
+                           name: 'Umsatzsteuer 19%',
+                           kind: :asset
+  end
+
+  let!(:tax) do
+    Keepr::Tax.create! name: 'USt19',
+                       description: 'Umsatzsteuer 19%',
+                       value: 19.0,
+                       keepr_account: tax_account
+  end
+
+  it 'should link to tax' do
+    account = Keepr::Account.new number: 8400,
+                                 name: 'Erlöse 19% USt',
+                                 kind: :revenue,
+                                 keepr_tax: tax
     expect(account).to be_valid
   end
 
-  it "should avoid circular reference" do
+  it 'should avoid circular reference' do
     tax_account.keepr_tax_id = tax.id
     expect(tax_account).to be_invalid
   end