odania_plutus 0.13

data/app/models/plutus/credit_amount.rb

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+module Plutus
+  # The CreditAmount class represents credit entries in the entry journal.
+  #
+  # @example
+  #     credit_amount = Plutus::CreditAmount.new(:account => revenue, :amount => 1000)
+  #
+  # @author Michael Bulat
+  class CreditAmount < Amount
+  end
+end

data/app/models/plutus/debit_amount.rb

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+module Plutus
+  # The DebitAmount class represents debit entries in the entry journal.
+  #
+  # @example
+  #     debit_amount = Plutus::DebitAmount.new(:account => cash, :amount => 1000)
+  #
+  # @author Michael Bulat
+  class DebitAmount < Amount
+  end
+end

data/app/models/plutus/entry.rb

@@ -0,0 +1,77 @@
+module Plutus
+  # Entries are the recording of debits and credits to various accounts.
+  # This table can be thought of as a traditional accounting Journal.
+  #
+  # Posting to a Ledger can be considered to happen automatically, since
+  # Accounts have the reverse 'has_many' relationship to either it's credit or
+  # debit entries
+  #
+  # @example
+  #   cash = Plutus::Asset.find_by_name('Cash')
+  #   accounts_receivable = Plutus::Asset.find_by_name('Accounts Receivable')
+  #
+  #   debit_amount = Plutus::DebitAmount.new(:account => cash, :amount => 1000)
+  #   credit_amount = Plutus::CreditAmount.new(:account => accounts_receivable, :amount => 1000)
+  #
+  #   entry = Plutus::Entry.new(:description => "Receiving payment on an invoice")
+  #   entry.debit_amounts << debit_amount
+  #   entry.credit_amounts << credit_amount
+  #   entry.save
+  #
+  # @see http://en.wikipedia.org/wiki/Journal_entry Journal Entry
+  #
+  # @author Michael Bulat
+  class Entry < ActiveRecord::Base
+    before_save :default_date
+
+    if ActiveRecord::VERSION::MAJOR > 4
+      belongs_to :commercial_document, :polymorphic => true, optional: true
+    else
+      belongs_to :commercial_document, :polymorphic => true
+    end
+
+    has_many :credit_amounts, :extend => AmountsExtension, :class_name => 'Plutus::CreditAmount', :inverse_of => :entry
+    has_many :debit_amounts, :extend => AmountsExtension, :class_name => 'Plutus::DebitAmount', :inverse_of => :entry
+    has_many :credit_accounts, :through => :credit_amounts, :source => :account, :class_name => 'Plutus::Account'
+    has_many :debit_accounts, :through => :debit_amounts, :source => :account, :class_name => 'Plutus::Account'
+
+    validates_presence_of :description
+    validate :has_credit_amounts?
+    validate :has_debit_amounts?
+    validate :amounts_cancel?
+
+    # Support construction using 'credits' and 'debits' keys
+    accepts_nested_attributes_for :credit_amounts, :debit_amounts, allow_destroy: true
+    alias_method :credits=, :credit_amounts_attributes=
+    alias_method :debits=, :debit_amounts_attributes=
+    # attr_accessible :credits, :debits
+
+    # Support the deprecated .build method
+    def self.build(hash)
+      ActiveSupport::Deprecation.warn('Plutus::Transaction.build() is deprecated (use new instead)', caller)
+      new(hash)
+    end
+
+    def initialize(*args)
+      super
+    end
+
+    private
+      def default_date
+        todays_date = ActiveRecord::Base.default_timezone == :utc ? Time.now.utc : Time.now
+        self.date ||= todays_date
+      end
+
+      def has_credit_amounts?
+        errors[:base] << "Entry must have at least one credit amount" if self.credit_amounts.blank?
+      end
+
+      def has_debit_amounts?
+        errors[:base] << "Entry must have at least one debit amount" if self.debit_amounts.blank?
+      end
+
+      def amounts_cancel?
+        errors[:base] << "The credit and debit amounts are not equal" if credit_amounts.balance_for_new_record != debit_amounts.balance_for_new_record
+      end
+  end
+end

data/app/models/plutus/equity.rb

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+module Plutus
+  # The Equity class is an account type used to represents owners rights to the assets.
+  #
+  # === Normal Balance
+  # The normal balance on Equity accounts is a *Credit*.
+  #
+  # @see http://en.wikipedia.org/wiki/Equity_(finance) Equity
+  #
+  # @author Michael Bulat
+  class Equity < Account
+
+    self.normal_credit_balance = true
+
+    # The balance of the account.
+    #
+    # Equity accounts have normal credit balances, so the debits are subtracted from the credits
+    # unless this is a contra account, in which credits are subtracted from debits
+    #
+    # Takes an optional hash specifying :from_date and :to_date for calculating balances during periods.
+    # :from_date and :to_date may be strings of the form "yyyy-mm-dd" or Ruby Date objects
+    #
+    # @example
+    #   >> equity.balance({:from_date => "2000-01-01", :to_date => Date.today})
+    #   => #<BigDecimal:103259bb8,'0.1E4',4(12)>
+    #
+    # @example
+    #   >> equity.balance
+    #   => #<BigDecimal:103259bb8,'0.2E4',4(12)>
+    #
+    # @return [BigDecimal] The decimal value balance
+    def balance(options={})
+      super
+    end
+
+    # This class method is used to return
+    # the balance of all Equity accounts.
+    #
+    # Contra accounts are automatically subtracted from the balance.
+    #
+    # Takes an optional hash specifying :from_date and :to_date for calculating balances during periods.
+    # :from_date and :to_date may be strings of the form "yyyy-mm-dd" or Ruby Date objects
+    #
+    # @example
+    #   >> Plutus::Equity.balance({:from_date => "2000-01-01", :to_date => Date.today})
+    #   => #<BigDecimal:103259bb8,'0.1E4',4(12)>
+    #
+    # @example
+    #   >> Plutus::Equity.balance
+    #   => #<BigDecimal:1030fcc98,'0.82875E5',8(20)>
+    #
+    # @return [BigDecimal] The decimal value balance
+    def self.balance(options={})
+      super
+    end
+  end
+end

data/app/models/plutus/expense.rb

@@ -0,0 +1,56 @@
+module Plutus
+  # The Expense class is an account type used to represents assets or services consumed in the generation of revenue.
+  #
+  # === Normal Balance
+  # The normal balance on Expense accounts is a *Debit*.
+  #
+  # @see http://en.wikipedia.org/wiki/Expense Expenses
+  #
+  # @author Michael Bulat
+  class Expense < Account
+
+    self.normal_credit_balance = false
+
+    # The balance of the account.
+    #
+    # Expenses have normal debit balances, so the credits are subtracted from the debits
+    # unless this is a contra account, in which debits are subtracted from credits
+    #
+    # Takes an optional hash specifying :from_date and :to_date for calculating balances during periods.
+    # :from_date and :to_date may be strings of the form "yyyy-mm-dd" or Ruby Date objects
+    #
+    # @example
+    #   >> expense.balance({:from_date => "2000-01-01", :to_date => Date.today})
+    #   => #<BigDecimal:103259bb8,'0.1E4',4(12)>
+    #
+    # @example
+    #   >> expense.balance
+    #   => #<BigDecimal:103259bb8,'0.2E4',4(12)>
+    #
+    # @return [BigDecimal] The decimal value balance
+    def balance(options={})
+      super
+    end
+
+    # This class method is used to return
+    # the balance of all Expense accounts.
+    #
+    # Contra accounts are automatically subtracted from the balance.
+    #
+    # Takes an optional hash specifying :from_date and :to_date for calculating balances during periods.
+    # :from_date and :to_date may be strings of the form "yyyy-mm-dd" or Ruby Date objects
+    #
+    # @example
+    #   >> Plutus::Expense.balance({:from_date => "2000-01-01", :to_date => Date.today})
+    #   => #<BigDecimal:103259bb8,'0.1E4',4(12)>
+    #
+    # @example
+    #   >> Plutus::Expense.balance
+    #   => #<BigDecimal:1030fcc98,'0.82875E5',8(20)>
+    #
+    # @return [BigDecimal] The decimal value balance
+    def self.balance(options={})
+      super
+    end
+  end
+end

data/app/models/plutus/liability.rb

@@ -0,0 +1,56 @@
+module Plutus
+  # The Liability class is an account type used to represents debts owed to outsiders.
+  #
+  # === Normal Balance
+  # The normal balance on Liability accounts is a *Credit*.
+  #
+  # @see http://en.wikipedia.org/wiki/Liability_(financial_accounting) Liability
+  #
+  # @author Michael Bulat
+  class Liability < Account
+
+    self.normal_credit_balance = true
+
+    # The balance of the account.
+    #
+    # Liability accounts have normal credit balances, so the debits are subtracted from the credits
+    # unless this is a contra account, in which credits are subtracted from debits
+    #
+    # Takes an optional hash specifying :from_date and :to_date for calculating balances during periods.
+    # :from_date and :to_date may be strings of the form "yyyy-mm-dd" or Ruby Date objects
+    #
+    # @example
+    #   >> liability.balance({:from_date => "2000-01-01", :to_date => Date.today})
+    #   => #<BigDecimal:103259bb8,'0.1E4',4(12)>
+    #
+    # @example
+    #   >> liability.balance
+    #   => #<BigDecimal:103259bb8,'0.2E4',4(12)>
+    #
+    # @return [BigDecimal] The decimal value balance
+    def balance(options={})
+      super
+    end
+
+    # This class method is used to return
+    # the balance of all Liability accounts.
+    #
+    # Contra accounts are automatically subtracted from the balance.
+    #
+    # Takes an optional hash specifying :from_date and :to_date for calculating balances during periods.
+    # :from_date and :to_date may be strings of the form "yyyy-mm-dd" or Ruby Date objects
+    #
+    # @example
+    #   >> Plutus::Liability.balance({:from_date => "2000-01-01", :to_date => Date.today})
+    #   => #<BigDecimal:103259bb8,'0.1E4',4(12)>
+    #
+    # @example
+    #   >> Plutus::Liability.balance
+    #   => #<BigDecimal:1030fcc98,'0.82875E5',8(20)>
+    #
+    # @return [BigDecimal] The decimal value balance
+    def self.balance(options={})
+      super
+    end
+  end
+end

data/app/models/plutus/no_tenancy.rb

@@ -0,0 +1,9 @@
+module Plutus
+  module NoTenancy
+    extend ActiveSupport::Concern
+
+    included do
+      validates :name, presence: true, uniqueness: true
+    end
+  end
+end

data/app/models/plutus/revenue.rb

@@ -0,0 +1,56 @@
+module Plutus
+  # The Revenue class is an account type used to represents increases in owners equity.
+  #
+  # === Normal Balance
+  # The normal balance on Revenue accounts is a *Credit*.
+  #
+  # @see http://en.wikipedia.org/wiki/Revenue Revenue
+  #
+  # @author Michael Bulat
+  class Revenue < Account
+
+    self.normal_credit_balance = true
+
+    # The balance of the account.
+    #
+    # Revenue accounts have normal credit balances, so the debits are subtracted from the credits
+    # unless this is a contra account, in which credits are subtracted from debits
+    #
+    # Takes an optional hash specifying :from_date and :to_date for calculating balances during periods.
+    # :from_date and :to_date may be strings of the form "yyyy-mm-dd" or Ruby Date objects
+    #
+    # @example
+    #   >> revenue.balance({:from_date => "2000-01-01", :to_date => Date.today})
+    #   => #<BigDecimal:103259bb8,'0.1E4',4(12)>
+    #
+    # @example
+    #   >> revenue.balance
+    #   => #<BigDecimal:103259bb8,'0.2E4',4(12)>
+    #
+    # @return [BigDecimal] The decimal value balance
+    def balance(options={})
+      super
+    end
+
+    # This class method is used to return
+    # the balance of all Revenue accounts.
+    #
+    # Contra accounts are automatically subtracted from the balance.
+    #
+    # Takes an optional hash specifying :from_date and :to_date for calculating balances during periods.
+    # :from_date and :to_date may be strings of the form "yyyy-mm-dd" or Ruby Date objects
+    #
+    # @example
+    #   >> Plutus::Revenue.balance({:from_date => "2000-01-01", :to_date => Date.today})
+    #   => #<BigDecimal:103259bb8,'0.1E4',4(12)>
+    #
+    # @example
+    #   >> Plutus::Revenue.balance
+    #   => #<BigDecimal:1030fcc98,'0.82875E5',8(20)>
+    #
+    # @return [BigDecimal] The decimal value balance
+    def self.balance(options={})
+      super
+    end
+  end
+end

data/app/models/plutus/tenancy.rb

@@ -0,0 +1,15 @@
+module Plutus
+  module Tenancy
+    extend ActiveSupport::Concern
+
+    included do
+      validates :name, presence: true, uniqueness: { scope: :tenant_id }
+
+      if ActiveRecord::VERSION::MAJOR > 4
+        belongs_to :tenant, class_name: Plutus.tenant_class, optional: true
+      else
+        belongs_to :tenant, class_name: Plutus.tenant_class
+      end
+    end
+  end
+end

data/app/views/layouts/plutus/_messages.html.erb

@@ -0,0 +1,9 @@
+<%# Rails flash messages styled for Bootstrap 3.0 %>
+<% flash.each do |name, msg| %>
+  <% if msg.is_a?(String) %>
+    <div class="alert alert-<%= name.to_s == 'notice' ? 'success' : 'danger' %>">
+      <button type="button" class="close" data-dismiss="alert" aria-hidden="true">&times;</button>
+      <%= content_tag :div, msg, :id => "flash_#{name}" %>
+    </div>
+  <% end %>
+<% end %>

data/app/views/layouts/plutus/_navigation.html.erb

@@ -0,0 +1,19 @@
+<%# navigation styled for Bootstrap 3.0 %>
+<nav class="navbar navbar-default navbar-fixed-top">
+  <div class="container">
+    <div class="navbar-header">
+      <button type="button" class="navbar-toggle" data-toggle="collapse" data-target=".navbar-collapse">
+        <span class="sr-only">Toggle navigation</span>
+        <span class="icon-bar"></span>
+        <span class="icon-bar"></span>
+        <span class="icon-bar"></span>
+      </button>
+      <a class="navbar-brand" href="/">&nbsp;Plutus</a>
+    </div>
+    <div class="collapse navbar-collapse">
+      <ul class="nav navbar-nav">
+        <%= render 'layouts/plutus/navigation_links' %>
+      </ul>
+    </div>
+  </div>
+</nav>

data/app/views/layouts/plutus/_navigation_links.html.erb

@@ -0,0 +1,5 @@
+<%# add navigation links to this file %>
+<li><%= link_to "Balance Sheet", reports_balance_sheet_path%></li>
+<li><%= link_to "Income Statement", reports_income_statement_path%></li>
+<li><%= link_to "General Ledger", accounts_path%></li>
+<li><%= link_to "Journal", entries_path%></li>

data/app/views/layouts/plutus/application.html.erb

@@ -0,0 +1,19 @@
+<!DOCTYPE html>
+<html>
+<head>
+  <meta name="viewport" content="width=device-width, initial-scale=1.0">
+  <title>Plutus</title>
+  <%= stylesheet_link_tag    "plutus/application", media: "all" %>
+  <%= javascript_include_tag "plutus/application" %>
+  <%= csrf_meta_tags %>
+</head>
+<body>
+    <header>
+      <%= render 'layouts/plutus/navigation' %>
+    </header>
+    <main role="main">
+       <%= render 'layouts/plutus/messages' %>
+       <%= yield %>
+    </main>
+</body>
+</html>

data/app/views/plutus/accounts/index.html.erb

@@ -0,0 +1,26 @@
+<div class="container">
+  <center>
+    <h1>General Ledger</h1>
+    <br>
+  </center>
+
+<table class="table table-striped table-hover">
+  <tr>
+    <th>Name</th>
+    <th>Type</th>
+    <th>Credit Balance</th>
+    <th>Debit Balance</th>
+    <th>Balance</td>
+  </tr>
+
+<% @accounts.each do |account| %>
+  <tr class="<%= cycle("even", "odd") -%>">
+    <td><%=h account.name %></td>
+    <td><%=h account.type.sub('Plutus::','') %></td>
+    <td><%=h account.credits_balance.round(2) %></td>
+    <td><%=h account.debits_balance.round(2) %></td>
+    <td><%=h account.balance.round(2) %></td>
+  </tr>
+<% end %>
+</table>
+</div>

data/app/views/plutus/entries/index.html.erb

@@ -0,0 +1,59 @@
+<div class="container">
+  <center>
+    <h1>Journal</h1>
+    <br>
+    <%= form_tag({:action => 'index'}, {:method => :get, :class => 'form-inline'}) do%>
+      <div class="form-group">
+      Per page: <%= select_tag :limit, options_for_select([25, 100, 200, 300], selected: params[:limit]), class: 'form-control' %>
+      Order: <%= select_tag :order, options_for_select(['descending', 'ascending'], selected: params[:order]), class: 'form-control' %>
+      </div>
+      <button type="submit" class="btn btn-default">Refresh</button>
+    <% end %>
+  </center>
+
+<table class="table table-striped table-hover">
+  <thead>
+    <tr>
+      <th>Description</th>
+      <th>Debits</th>
+      <th>Credits</th>
+      <th>Date</th>
+    </tr>
+  </thead>
+  <tbody>
+  <% @entries.each do |entry| %>
+    <tr class="<%= cycle("even", "odd") -%>">
+      <td><%=h entry.description %></td>
+      <td></td>
+      <td></td>
+      <td><%=h entry.created_at %></td>
+    </tr>
+    <% entry.debit_amounts.each do |debit_amount| %>
+      <tr class="<%= cycle("odd", "odd") -%>">
+        <td>&nbsp;&nbsp;&nbsp;&nbsp;<%=h "#{debit_amount.account.name}" %></td>
+        <td><%=h debit_amount.amount.round(2) %></td>
+        <td></td>
+        <td></td>
+      </tr>
+    <% end %>
+    <% entry.credit_amounts.each do |credit_amount| %>
+      <tr class="<%= cycle("odd", "odd") -%>">
+        <td>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<%=h "#{credit_amount.account.name}" %></td>
+        <td></td>
+        <td><%=h credit_amount.amount.round(2) %></td>
+        <td></td>
+      </tr>
+    <% end %>
+    <tr class="<%= cycle("odd", "odd") -%>">
+        <td></td>
+        <td></td>
+        <td></td>
+        <td></td>
+    </tr>
+  <% end %>
+  </tbody>
+</table>
+
+<%= paginate @entries %>
+
+</div>