pacioli 0.0.1

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/.rvmrc

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+rvm use 1.9.2@pacioli --create

data/Gemfile

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+source 'https://rubygems.org'
+
+# Specify your gem's dependencies in pacioli.gemspec
+gemspec
+
+group :development do
+  gem 'rspec'
+  gem 'rspec-rails'
+  gem 'sqlite3'
+end

data/LICENSE.txt

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+Copyright (c) 2013 Jeffrey van Aswegen
+
+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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+# Pacioli
+
+TODO: Write a gem description
+
+## Installation
+
+Add this line to your application's Gemfile:
+
+    gem 'pacioli'
+
+And then execute:
+
+    $ bundle
+
+Or install it yourself as:
+
+    $ gem install pacioli
+
+## 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

data/Rakefile

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+require "bundler/gem_tasks"

data/config.ru

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+require 'rubygems'
+require 'bundler'
+
+Bundler.require :default, :development
+
+Combustion.initialize!
+run Combustion::Application

data/lib/generators/active_record/pacioli_generator.rb

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+module Pacioli
+  module Generators
+    class InstallGenerator < Rails::Generators::Base
+      include Rails::Generators::Migration
+      
+      source_root File.expand_path("../templates", __FILE__)
+
+      desc <<-CONTENT
+        Copies the pacioli migration file to the migrations
+        folder.
+        
+        Please run rake db:migrate once the installer is 
+        complete.
+
+  CONTENT
+
+      def self.next_migration_number(dirname) #:nodoc:
+        if ActiveRecord::Base.timestamped_migrations
+          Time.now.utc.strftime("%Y%m%d%H%M%S")
+        else
+          "%.3d" % (current_migration_number(dirname) + 1)
+        end
+      end
+
+      def create_migration_file
+        migration_template 'migration.rb', 'db/migrate/create_pacioli_tables.rb'
+      end
+    end
+  end
+end

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

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+class CreatePacioliTables < ActiveRecord::Migration
+  def self.change
+
+    create_table :pacioli_companies, :force => true do |t|
+      t.integer :companyable_id
+      t.string :companyable_type
+      t.string :name
+
+      t.timestamps
+    end
+
+    create_table :pacioli_customers, :force => true do |t|
+      t.references :pacioli_company
+      t.integer :customerable_id
+      t.string :customerable_type
+      t.string :name
+
+      t.timestamps
+    end
+
+    create_table :pacioli_accounts, :force => true do |t|
+      t.references :pacioli_company
+      t.string :code
+      t.string :name
+      t.string :description
+      t.string :type
+
+      t.timestamps
+    end
+
+    create_table :pacioli_journal_entries, :force => true do |t|
+      t.string :journal_type
+      t.string :description
+      t.references :pacioli_company
+      t.decimal :amount, :precision => 20, :scale => 10
+
+      t.datetime :dated
+      t.timestamps
+    end
+
+    create_table :pacioli_transactions, :force => true do |t|
+      t.references :pacioli_journal_entry
+      t.references :pacioli_account
+      t.references :pacioli_customer
+
+      t.string :type
+      t.decimal :amount, :precision => 20, :scale => 10
+
+      t.datetime :dated
+      t.timestamps
+    end
+
+    create_table :pacioli_posting_rules, :force => true do |t|
+      t.references :pacioli_company
+      t.string :name
+      t.text :rules
+    end
+
+  end
+end

data/lib/pacioli.rb

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+require "active_record"
+require "pacioli/version"
+
+module Pacioli
+  def self.table_name_prefix
+    'pacioli_'
+  end
+
+  def self.register_company(&block)
+    company = Company.new
+    company.instance_eval(&block)
+    company.save!
+    company
+  end
+
+end
+
+require "pacioli/company"
+require "pacioli/customer"
+require "pacioli/account"
+require "pacioli/asset_account"
+require "pacioli/liability_account"
+require "pacioli/equity_account"
+require "pacioli/income_account"
+require "pacioli/expense_account"
+require "pacioli/journal_entry"
+require "pacioli/transaction"
+require "pacioli/credit"
+require "pacioli/debit"
+require "pacioli/posting_rule"
+require "pacioli/exception"
+
+require "pacioli/validations/journal_entry_validator"
+require "pacioli/validations/posting_rule_validator"

data/lib/pacioli/account.rb

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+module Pacioli
+  class Account < ActiveRecord::Base
+    has_many :transactions, foreign_key: :pacioli_account_id
+
+    def asset?
+      false
+    end
+
+    def liability?
+      false
+    end
+
+    def equity?
+      false
+    end
+
+    def income?
+      false
+    end
+
+    def expense?
+      false
+    end
+  end
+end

data/lib/pacioli/asset_account.rb

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+module Pacioli
+  class AssetAccount < Account
+
+    def asset?
+      true
+    end
+
+  end
+end

data/lib/pacioli/company.rb

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+module Pacioli
+  class Company < ActiveRecord::Base
+    belongs_to :companyable, polymorphic: true
+    has_many :accounts, foreign_key: :pacioli_company_id, dependent: :destroy
+    has_many :chart_of_accounts, through: :accounts
+    has_many :journal_entries, foreign_key: :pacioli_company_id, dependent: :destroy
+    has_many :posting_rules, foreign_key: :pacioli_company_id, dependent: :destroy
+    has_many :customers, foreign_key: :pacioli_company_id, dependent: :destroy
+
+    def self.for(company)
+      Company.where(companyable_type: company.class.name, companyable_id: company.id).first || Company.create!(companyable_type: company.class.name, companyable_id: company.id)
+    end
+
+    def with_name(company_name)
+      self.name = company_name
+    end
+
+    def with_source(companyable_object)
+      self.companyable = companyable_object
+    end
+
+    def add_asset_account(options={})
+      account = AssetAccount.create!(options)
+      self.accounts << account
+      account
+    end
+
+    def add_equity_account(options={})
+      account = EquityAccount.create!(options)
+      self.accounts << account
+      account
+    end
+
+    def add_liability_account(options={})
+      account = LiabilityAccount.create!(options)
+      self.accounts << account
+      account
+    end
+
+    def add_income_account(options={})
+      account = IncomeAccount.create!(options)
+      self.accounts << account
+      account
+    end
+
+    def add_expense_account(options={})
+      account = ExpenseAccount.create!(options)
+      self.accounts << account
+      account
+    end
+
+    def record_journal_entry(&block)
+      self.transaction do
+        journal_entry = JournalEntry.new
+        self.journal_entries << journal_entry
+        journal_entry.instance_eval(&block)
+
+        journal_entry.execute_posting_rules
+
+        JournalEntryValidator.for(journal_entry).execute
+
+        journal_entry.amount = journal_entry.calculate_amount if journal_entry.amount.blank?
+        journal_entry.save!
+        journal_entry
+      end
+    end
+
+    def create_posting_rule(&block)
+      self.transaction do
+        posting_rule = PostingRule.new
+        self.posting_rules << posting_rule
+        posting_rule.instance_eval(&block)
+
+        PostingRuleValidator.for(posting_rule).execute
+
+        posting_rule.save!
+        posting_rule
+      end
+    end
+
+    def register_customer(&block)
+      self.transaction do 
+        customer = Customer.new
+        self.customers << customer
+        customer.instance_eval(&block)
+        customer.save!
+        customer
+      end
+    end
+  end
+end

data/lib/pacioli/credit.rb

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+module Pacioli
+  class Credit < Transaction
+
+  end
+end

data/lib/pacioli/customer.rb

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+module Pacioli
+  class Customer < ActiveRecord::Base
+    belongs_to :customerable, polymorphic: true
+    belongs_to :company, foreign_key: :pacioli_company_id
+    has_many :transactions, foreign_key: :pacioli_customer_id
+
+    def self.for(customer)
+      Customer.where(customerable_type: customer.class.name, customerable_id: customer.id).first || Customer.create!(customerable_type: customer.class.name, customerable_id: customer.id)
+    end
+
+    def with_name(customer_name)
+      self.name = customer_name
+    end
+
+    def with_source(customerable_object)
+      self.customerable = customerable_object
+    end
+
+    def debits
+      transactions.where(type: 'Pacioli::Debit')
+    end
+
+    def credits
+      transactions.where(type: 'Pacioli::Credit')
+    end
+
+    def balance
+      debits.sum(&:amount) - credits.sum(&:amount)
+    end
+  end
+end

data/lib/pacioli/debit.rb

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+module Pacioli
+  class Debit < Transaction
+
+  end
+end

data/lib/pacioli/equity_account.rb

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+module Pacioli
+  class EquityAccount < Account
+
+    def equity?
+      true
+    end
+
+  end
+end

data/lib/pacioli/exception.rb

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+module Pacioli
+  class AccountsNotBalancedException < Exception; end
+  class PostingRuleNotBalancedException < Exception; end
+end

data/lib/pacioli/expense_account.rb

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+module Pacioli
+  class ExpenseAccount < Account
+
+    def expense?
+      true
+    end
+
+  end
+end

data/lib/pacioli/income_account.rb

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+module Pacioli
+  class IncomeAccount < Account
+
+    def income?
+      true
+    end
+
+  end
+end

data/lib/pacioli/journal_entry.rb

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+module Pacioli
+  class JournalEntry < ActiveRecord::Base
+    belongs_to :company, foreign_key: :pacioli_company_id
+    has_many :transactions, foreign_key: :pacioli_journal_entry_id
+
+    def with_description(desc)
+      self.description = desc
+    end
+
+    def with_amount(amt)
+      self.amount = amt
+    end
+
+    def type(type=nil)
+      self.journal_type = type
+    end
+
+    def debit(options={})
+      account = self.company.accounts.where(name: options[:account]).first
+      debit = Debit.new(journal_entry: self, account: account, amount: options[:amount])
+      debit.customer = options[:against_customer] if options.has_key? :against_customer
+      self.transactions << debit
+    end
+
+    def credit(options={})
+      account = self.company.accounts.where(name: options[:account]).first
+      credit = Credit.new(journal_entry: self, account: account, amount: options[:amount])
+      credit.customer = options[:against_customer] if options.has_key? :against_customer
+      self.transactions << credit
+    end
+
+    def balanced?
+      debits.sum(&:amount) == credits.sum(&:amount)
+    end
+
+    def debits
+      transactions.where(type: 'Pacioli::Debit')
+    end
+
+    def credits
+      transactions.where(type: 'Pacioli::Credit')
+    end
+
+    def calculate_amount
+      credits.sum(&:amount)
+    end
+
+    def execute_posting_rules
+      return if journal_type.blank?
+      posting_rule = self.company.posting_rules.where(name: self.journal_type).first
+      
+      posting_rule.rules[:debits].each do |debit|
+        self.debit(account: debit[:account], amount: (self.amount / 100) * debit[:percentage])
+      end
+
+      posting_rule.rules[:credits].each do |credit|
+        self.credit(account: credit[:account], amount: (self.amount / 100) * credit[:percentage])
+      end
+    end
+  end
+end

data/lib/pacioli/liability_account.rb

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+module Pacioli
+  class LiabilityAccount < Account
+
+    def liability?
+      true
+    end
+
+  end
+end

data/lib/pacioli/posting_rule.rb

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+module Pacioli
+  class PostingRule < ActiveRecord::Base
+    belongs_to :company, foreign_key: :pacioli_company_id
+
+    serialize :rules
+
+    def with_name(name)
+      self.name = name
+    end
+
+    def debit(account_name, options={})
+      self.rules ||= {}
+      self.rules[:debits] ||= []
+      self.rules[:debits] << prepare_rules(account_name, options)
+    end
+
+    def credit(account_name, options={})
+      self.rules ||= {}
+      self.rules[:credits] ||= []
+      self.rules[:credits] << prepare_rules(account_name, options)
+    end
+
+    def prepare_rules(account_name, options={})
+      options[:percentage] = 100 if options.empty?
+      options[:account] = account_name
+      options
+    end
+
+    def balanced?
+      self.rules[:credits].inject(0) { |sum, cr| sum += cr[:percentage] } == self.rules[:debits].inject(0) { |sum, dr| sum += dr[:percentage] }
+    end
+
+  end
+end

data/lib/pacioli/transaction.rb

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+module Pacioli
+  class Transaction < ActiveRecord::Base
+    belongs_to :journal_entry, foreign_key: :pacioli_journal_entry_id
+    belongs_to :account, foreign_key: :pacioli_account_id
+    belongs_to :customer, foreign_key: :pacioli_customer_id
+  end
+end

data/lib/pacioli/validations/journal_entry_validator.rb

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+module Pacioli
+  class JournalEntryValidator
+    attr_accessor :journal_entry
+
+    def self.for(journal_entry)
+      validator = new
+      validator.journal_entry = journal_entry
+      validator
+    end
+
+    def execute
+      unless self.journal_entry.balanced?
+        raise Pacioli::AccountsNotBalancedException, "The aggregate balance of all accounts having positive balances must be equal to the aggregate balance of all accounts having negative balances."
+      end
+    end
+  end
+end

data/lib/pacioli/validations/posting_rule_validator.rb

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+module Pacioli
+  class PostingRuleValidator
+    attr_accessor :posting_rule
+
+    def self.for(posting_rule)
+      validator = new
+      validator.posting_rule = posting_rule
+      validator
+    end
+
+    def execute
+      raise Pacioli::PostingRuleNotBalancedException, "The aggregate balance of debits and credits must be equal" unless self.posting_rule.balanced?
+    end
+  end
+end

data/lib/pacioli/version.rb

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+module Pacioli
+  VERSION = "0.0.1"
+end

data/pacioli.gemspec

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+# -*- encoding: utf-8 -*-
+lib = File.expand_path('../lib', __FILE__)
+$LOAD_PATH.unshift(lib) unless $LOAD_PATH.include?(lib)
+require 'pacioli/version'
+
+Gem::Specification.new do |gem|
+  gem.name          = "pacioli"
+  gem.version       = Pacioli::VERSION
+  gem.authors       = ["Jeffrey van Aswegen"]
+  gem.email         = ["jeffmess@gmail.com"]
+  gem.description   = %q{A double-entry bookkeeping system for Ruby on Rails}
+  gem.summary       = %q{A double-entry bookkeeping system for Ruby on Rails}
+  gem.homepage      = ""
+
+  gem.files         = `git ls-files`.split($/)
+  gem.executables   = gem.files.grep(%r{^bin/}).map{ |f| File.basename(f) }
+  gem.test_files    = gem.files.grep(%r{^(test|spec|features)/})
+  gem.require_paths = ["lib"]
+
+  gem.add_dependency "activesupport"
+  gem.add_dependency "activerecord", "~> 3.0"
+  gem.add_dependency "i18n"
+  
+  gem.add_development_dependency 'combustion', '~> 0.3.1'
+end

data/spec/internal/config/database.yml

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+test:
+  adapter:  sqlite3
+  database: db/pacioli_test.sqlite

data/spec/internal/config/routes.rb

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+Rails.application.routes.draw do
+  #
+end

data/spec/internal/db/schema.rb

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+ActiveRecord::Schema.define do
+
+  create_table :pacioli_companies, :force => true do |t|
+    t.integer :companyable_id
+    t.string :companyable_type
+    t.string :name
+
+    t.timestamps
+  end
+
+  create_table :pacioli_customers, :force => true do |t|
+    t.references :pacioli_company
+    t.integer :customerable_id
+    t.string :customerable_type
+    t.string :name
+
+    t.timestamps
+  end
+
+  create_table :pacioli_accounts, :force => true do |t|
+    t.references :pacioli_company
+    t.string :code
+    t.string :name
+    t.string :description
+    t.string :type
+
+    t.timestamps
+  end
+
+  create_table :pacioli_journal_entries, :force => true do |t|
+    t.string :journal_type
+    t.string :description
+    t.references :pacioli_company
+    t.decimal :amount, :precision => 20, :scale => 10
+
+    t.datetime :dated
+    t.timestamps
+  end
+
+  create_table :pacioli_transactions, :force => true do |t|
+    t.references :pacioli_journal_entry
+    t.references :pacioli_account
+    t.references :pacioli_customer
+
+    t.string :type
+    t.decimal :amount, :precision => 20, :scale => 10
+
+    t.datetime :dated
+    t.timestamps
+  end
+
+  create_table :pacioli_posting_rules, :force => true do |t|
+    t.references :pacioli_company
+    t.string :name
+    t.text :rules
+  end
+  
+end

data/spec/internal/log/.gitignore

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+*.log

data/spec/lib/pacioli/account_spec.rb

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+require 'spec_helper'
+
+describe Pacioli::Account do 
+  include Helpers
+
+  before(:each) do
+    tear_it_down
+
+    @company = Pacioli::register_company do
+      with_name "Coca-Cola"
+    end
+  end
+
+  context "Create Accounts" do
+
+    it "should be able to create an asset account" do
+      account = @company.add_asset_account name: "Accounts Receivable"
+      account.should be_asset
+    end
+
+    it "should be able to create an equity account" do
+      account = @company.add_equity_account name: "Shareholders Capital"
+      account.should be_equity
+    end
+
+    it "should be able to create a liability account" do
+      account = @company.add_liability_account name: "Accounts Payable"
+      account.should be_liability
+    end
+
+    it "should be able to create an expense account" do
+      account = @company.add_expense_account name: "Entertainment"
+      account.should be_expense
+    end
+
+    it "should be able to create an income account" do
+      account = @company.add_income_account name: "Sales"
+      account.should be_income
+    end
+
+  end
+  
+end

data/spec/lib/pacioli/company_spec.rb

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+require 'spec_helper'
+
+describe Pacioli::Company do 
+  include Helpers
+
+  before(:each) do
+    tear_it_down
+
+    @company = Pacioli::register_company do
+      with_name "Coca-Cola"
+    end
+  end
+
+  it "should create a company" do
+    Pacioli::Company.all.count.should == 1
+    Pacioli::Company.first.name.should == "Coca-Cola"
+  end
+  
+end

data/spec/lib/pacioli/customer_spec.rb

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+require 'spec_helper'
+
+describe Pacioli::Customer do 
+  include Helpers
+
+  before(:each) do
+    tear_it_down
+
+    @company = Pacioli::register_company do
+      with_name "Coca-Cola"
+    end
+
+    @customer = @company.register_customer do
+      with_name "Leonardo da Vinci"
+    end
+  end
+
+  it "should create a customer" do
+    Pacioli::Customer.all.count.should == 1
+    @customer.name.should == "Leonardo da Vinci"
+    @customer.company.should == @company
+  end
+end

data/spec/lib/pacioli/journal_entry_spec.rb

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+require 'spec_helper'
+
+describe Pacioli::Account do 
+  include Helpers
+
+  before(:each) do
+    tear_it_down
+
+    @company = Pacioli::register_company do
+      with_name "Coca-Cola"
+      add_asset_account name: "Accounts Receivable", code: "100"
+      add_asset_account name: "Cash in Bank", code: "101"
+      add_income_account name: "Sales", code: "301"
+      add_liability_account name: "Sales Tax", code: "401"
+    end
+  end
+
+  context "Recording a journal entry" do
+    before(:each) do
+      @company.record_journal_entry do
+        with_description "Invoice 123 for November Rent"
+        debit account: "Accounts Receivable", amount: 4500.00
+        credit account: "Sales", amount: 4500.00
+      end
+    end
+
+    it "should record a journal entry" do
+      Pacioli::JournalEntry.all.count.should == 1
+    end
+
+    it "should record 1 transaction against Accounts Receivable Account" do
+      @company.accounts.where(name: "Accounts Receivable").first.transactions.count.should == 1
+    end
+
+    it "should have recorded 1 transaction against the Sales Account" do
+      @company.accounts.where(name: "Sales").first.transactions.count.should == 1
+    end
+
+    it "should balance" do
+      Pacioli::JournalEntry.last.should be_balanced
+    end
+
+    it "should record the amount of 4500.00 for the journal entry" do
+      Pacioli::JournalEntry.last.amount.should == 4500.00 
+    end
+  end
+
+  context "Recording a journal entry where the T-tables do not balance" do
+    it "should raise an AccountsNotBalancedException error" do
+      lambda {
+        @company.record_journal_entry do
+          with_description "Invoice 123 for November Rent"
+          debit account: "Accounts Receivable", amount: 4500.00
+        end
+      }.should raise_error(Pacioli::AccountsNotBalancedException, "The aggregate balance of all accounts having positive balances must be equal to the aggregate balance of all accounts having negative balances.")
+      
+      Pacioli::JournalEntry.all.should be_blank
+    end
+  end
+
+  context "Recording specific types of journal entries using posting rules" do
+    context "Against 2 accounts" do
+      before(:each) do
+        @company.create_posting_rule do
+          with_name :sale
+          debit "Accounts Receivable"
+          credit "Sales"
+        end
+
+        @sales = @company.record_journal_entry do
+          with_amount 5000.00
+          with_description "Invoice 123 for November Rent"
+          type :sale
+        end
+      end
+
+      it "should create a debit transaction against the Accounts Receivable account for 5000.00" do
+        account = @company.accounts.where(name: "Accounts Receivable").first
+        account.transactions.count.should == 1
+      end
+
+      it "should create a credit transaction against the Sales account for 5000.00" do
+        account = @company.accounts.where(name: "Sales").first
+        account.transactions.count.should == 1
+      end
+
+      it "should be balanced" do 
+        @sales.should be_balanced
+      end
+    end
+
+    context "Against multiple accounts" do
+      before(:each) do
+        @company2 = Pacioli::register_company do
+          with_name "Pepsi"
+          add_expense_account name: "Computer Equipment"
+          add_expense_account name: "Fund Balance"
+          add_liability_account name: "Account Payable"
+          add_liability_account name: "Capital Equipment"
+        end
+
+        @company2.create_posting_rule do
+          with_name :purchase_equipment_and_cover_replacements
+          debit "Computer Equipment"
+          credit "Account Payable"
+          debit "Fund Balance"
+          credit "Capital Equipment"
+        end
+
+        @purchase = @company2.record_journal_entry do
+          with_amount 10000.00
+          with_description "Purchase of Computer Equipment"
+          type :purchase_equipment_and_cover_replacements
+        end
+      end
+
+      it "should be balanced" do
+        @purchase.should be_balanced
+      end
+
+      it "should have 2 debit transactions" do
+        @purchase.debits.count.should == 2
+      end
+
+      it "should have 2 credit transactions" do
+        @purchase.credits.count.should == 2
+      end
+    end
+
+    context "Against multiple accounts and a percentage of an amount" do
+      before(:each) do
+        @company.create_posting_rule do
+          with_name :sale
+          debit "Accounts Receivable"
+          credit "Sales", percentage: 86
+          credit "Sales Tax", percentage: 14
+        end
+
+        @sales = @company.record_journal_entry do
+          with_amount 100.00
+          with_description "Invoice 123 for November Rent"
+          type :sale
+        end
+      end
+
+      it "should create a credit transaction against Sales for 86.00 and Sales Taxes for 14.00" do
+        @sales.credits.map(&:amount).should == [BigDecimal('86.00'), BigDecimal('14.00')]
+      end
+
+      it "should create a debit transaction against Accounts Receivable" do
+        @sales.debits.map(&:amount).should == [BigDecimal('100.00')]
+      end
+    end
+
+    context "Recording against a customer" do
+      before(:each) do
+        @customer = @company.register_customer do
+          with_name "Leonardo da Vinci"
+        end
+      end
+
+      context "Normal transactions where customer is invoiced" do
+        before(:each) do
+          customer = @customer
+
+          @company.record_journal_entry do
+            with_description "Invoice 123 for November Rent"
+            debit account: "Accounts Receivable", amount: 4500.00, against_customer: customer
+            credit account: "Sales", amount: 4500.00
+          end
+        end
+
+        it "should have a balance of 4500.00" do
+          @customer.balance.should == 4500.00
+        end
+
+        context "Customer makes a payment against the invoice" do
+          before(:each) do
+            customer = @customer
+
+            @company.record_journal_entry do
+              with_description "PMT Received"
+              debit account: "Cash in Bank", amount: 4500.00
+              credit account: "Accounts Receivable", amount: 4500.00, against_customer: customer
+            end
+          end
+
+          it "should have a balance of 0.00" do
+            @customer.balance.should == 0.00
+          end
+        end
+      end
+
+      context "Transactions using posting rules" do
+
+      end
+    end
+  end  
+end

data/spec/lib/pacioli/posting_rule_spec.rb

@@ -0,0 +1,40 @@
+require 'spec_helper'
+
+describe Pacioli::Account do 
+  include Helpers
+
+  before(:each) do
+    tear_it_down
+
+    @company = Pacioli::register_company do
+      with_name "Coca-Cola"
+      add_asset_account name: "Accounts Receivable", code: "100"
+      add_income_account name: "Sales", code: "301"
+    end
+
+    @posting_rule = @company.create_posting_rule do
+      with_name :sale
+      debit "Accounts Receivable"
+      credit "Sales"
+    end
+  end
+
+  it "should store the rules" do
+    @posting_rule.rules.should == {
+      credits: [
+        {account: "Sales", percentage: 100}
+      ],
+      debits: [
+        {account: "Accounts Receivable", percentage: 100}
+      ]
+    }
+
+    @posting_rule.name.should == :sale
+  end
+
+  it "should be balanced" do
+    @posting_rule.should be_balanced
+  end
+
+
+end

data/spec/spec_helper.rb

@@ -0,0 +1,19 @@
+require 'rubygems'
+require 'bundler'
+
+Bundler.require :default, :development
+
+Combustion.initialize! :active_record
+
+require 'rspec/rails'
+
+require './spec/support/helpers.rb'
+
+RSpec.configure do |config|
+  config.use_transactional_fixtures = true
+  config.color_enabled = true
+  config.formatter = :documentation # :progress, :html, :textmate
+  #config.include FactoryGirl::Syntax::Methods
+end
+
+#FactoryGirl.find_definitions

data/spec/support/helpers.rb

@@ -0,0 +1,11 @@
+module Helpers
+  def tear_it_down
+    Pacioli::Company.delete_all
+    Pacioli::Account.delete_all
+    Pacioli::JournalEntry.delete_all
+    Pacioli::Transaction.delete_all
+    Pacioli::PostingRule.destroy_all
+    Pacioli::Customer.destroy_all
+  end
+end                                                                                                                                   
+        

metadata

@@ -0,0 +1,143 @@
+--- !ruby/object:Gem::Specification
+name: pacioli
+version: !ruby/object:Gem::Version
+  version: 0.0.1
+  prerelease: 
+platform: ruby
+authors:
+- Jeffrey van Aswegen
+autorequire: 
+bindir: bin
+cert_chain: []
+date: 2013-01-09 00:00:00.000000000Z
+dependencies:
+- !ruby/object:Gem::Dependency
+  name: activesupport
+  requirement: &70253548011320 !ruby/object:Gem::Requirement
+    none: false
+    requirements:
+    - - ! '>='
+      - !ruby/object:Gem::Version
+        version: '0'
+  type: :runtime
+  prerelease: false
+  version_requirements: *70253548011320
+- !ruby/object:Gem::Dependency
+  name: activerecord
+  requirement: &70253548010820 !ruby/object:Gem::Requirement
+    none: false
+    requirements:
+    - - ~>
+      - !ruby/object:Gem::Version
+        version: '3.0'
+  type: :runtime
+  prerelease: false
+  version_requirements: *70253548010820
+- !ruby/object:Gem::Dependency
+  name: i18n
+  requirement: &70253548010400 !ruby/object:Gem::Requirement
+    none: false
+    requirements:
+    - - ! '>='
+      - !ruby/object:Gem::Version
+        version: '0'
+  type: :runtime
+  prerelease: false
+  version_requirements: *70253548010400
+- !ruby/object:Gem::Dependency
+  name: combustion
+  requirement: &70253548009860 !ruby/object:Gem::Requirement
+    none: false
+    requirements:
+    - - ~>
+      - !ruby/object:Gem::Version
+        version: 0.3.1
+  type: :development
+  prerelease: false
+  version_requirements: *70253548009860
+description: A double-entry bookkeeping system for Ruby on Rails
+email:
+- jeffmess@gmail.com
+executables: []
+extensions: []
+extra_rdoc_files: []
+files:
+- .gitignore
+- .rvmrc
+- Gemfile
+- LICENSE.txt
+- README.md
+- Rakefile
+- config.ru
+- lib/generators/active_record/pacioli_generator.rb
+- lib/generators/active_record/templates/migration.rb
+- lib/pacioli.rb
+- lib/pacioli/account.rb
+- lib/pacioli/asset_account.rb
+- lib/pacioli/company.rb
+- lib/pacioli/credit.rb
+- lib/pacioli/customer.rb
+- lib/pacioli/debit.rb
+- lib/pacioli/equity_account.rb
+- lib/pacioli/exception.rb
+- lib/pacioli/expense_account.rb
+- lib/pacioli/income_account.rb
+- lib/pacioli/journal_entry.rb
+- lib/pacioli/liability_account.rb
+- lib/pacioli/posting_rule.rb
+- lib/pacioli/transaction.rb
+- lib/pacioli/validations/journal_entry_validator.rb
+- lib/pacioli/validations/posting_rule_validator.rb
+- lib/pacioli/version.rb
+- pacioli.gemspec
+- spec/internal/config/database.yml
+- spec/internal/config/routes.rb
+- spec/internal/db/pacioli_test.sqlite
+- spec/internal/db/schema.rb
+- spec/internal/log/.gitignore
+- spec/internal/public/favicon.ico
+- spec/lib/pacioli/account_spec.rb
+- spec/lib/pacioli/company_spec.rb
+- spec/lib/pacioli/customer_spec.rb
+- spec/lib/pacioli/journal_entry_spec.rb
+- spec/lib/pacioli/posting_rule_spec.rb
+- spec/spec_helper.rb
+- spec/support/helpers.rb
+homepage: ''
+licenses: []
+post_install_message: 
+rdoc_options: []
+require_paths:
+- lib
+required_ruby_version: !ruby/object:Gem::Requirement
+  none: false
+  requirements:
+  - - ! '>='
+    - !ruby/object:Gem::Version
+      version: '0'
+required_rubygems_version: !ruby/object:Gem::Requirement
+  none: false
+  requirements:
+  - - ! '>='
+    - !ruby/object:Gem::Version
+      version: '0'
+requirements: []
+rubyforge_project: 
+rubygems_version: 1.8.6
+signing_key: 
+specification_version: 3
+summary: A double-entry bookkeeping system for Ruby on Rails
+test_files:
+- spec/internal/config/database.yml
+- spec/internal/config/routes.rb
+- spec/internal/db/pacioli_test.sqlite
+- spec/internal/db/schema.rb
+- spec/internal/log/.gitignore
+- spec/internal/public/favicon.ico
+- spec/lib/pacioli/account_spec.rb
+- spec/lib/pacioli/company_spec.rb
+- spec/lib/pacioli/customer_spec.rb
+- spec/lib/pacioli/journal_entry_spec.rb
+- spec/lib/pacioli/posting_rule_spec.rb
+- spec/spec_helper.rb
+- spec/support/helpers.rb