plutus 0.5.2 → 0.7.0

data/app/controllers/plutus/transactions_controller.rb

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+module Plutus
+  # This controller provides restful route handling for Transactions.
+  #
+  # The controller supports ActiveResource, and provides for
+  # HMTL, XML, and JSON presentation.
+  #
+  # == Security:
+  # Only GET requests are supported. You should ensure that your application
+  # controller enforces its own authentication and authorization, which this
+  # controller will inherit.
+  #
+  # @author Michael Bulat
+  class TransactionsController < ApplicationController
+    unloadable
+    # @example
+    #   GET /transactions
+    #   GET /transactions.xml
+    #   GET /transactions.json
+    def index
+      @transactions = Transaction.all
+
+      respond_to do |format|
+        format.html # index.html.erb
+        format.xml  { render :xml => @transactions }
+        format.json  { render :json => @transactions }
+      end
+    end
+
+    # @example
+    #   GET /transactions/1
+    #   GET /transactions/1.xml
+    #   GET /transactions/1.json
+    def show
+      @transaction = Transaction.find(params[:id])
+
+      respond_to do |format|
+        format.html # show.html.erb
+        format.xml  { render :xml => @transaction }
+        format.json  { render :json => @transaction }
+      end
+    end
+
+  end
+end

data/app/models/plutus/account.rb

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+module Plutus
+  # The Account class represents accounts in the system. Each account must be subclassed as one of the following types:
+  #
+  #   TYPE        | NORMAL BALANCE    | DESCRIPTION
+  #   --------------------------------------------------------------------------
+  #   Asset       | Debit             | Resources owned by the Business Entity
+  #   Liability   | Credit            | Debts owed to outsiders
+  #   Equity      | Credit            | Owners rights to the Assets
+  #   Revenue     | Credit            | Increases in owners equity
+  #   Expense     | Debit             | Assets or services consumed in the generation of revenue
+  #
+  # Each account can also be marked as a "Contra Account". A contra account will have it's
+  # normal balance swapped. For example, to remove equity, a "Drawing" account may be created
+  # as a contra equity account as follows:
+  #
+  #   Plutus::Equity.create(:name => "Drawing", contra => true)
+  #
+  # At all times the balance of all accounts should conform to the "accounting equation"
+  #   Plutus::Assets = Liabilties + Owner's Equity
+  #
+  # Each sublclass account acts as it's own ledger. See the individual subclasses for a
+  # description.
+  #
+  # @abstract
+  #   An account must be a subclass to be saved to the database. The Account class
+  #   has a singleton method {trial_balance} to calculate the balance on all Accounts.
+  #
+  # @see http://en.wikipedia.org/wiki/Accounting_equation Accounting Equation
+  # @see http://en.wikipedia.org/wiki/Debits_and_credits Debits, Credits, and Contra Accounts
+  #
+  # @author Michael Bulat
+  class Account < ActiveRecord::Base
+    attr_accessible :name
+    
+    has_many :credit_amounts
+    has_many :debit_amounts
+    has_many :credit_transactions, :through => :credit_amounts, :source => :transaction
+    has_many :debit_transactions, :through => :debit_amounts, :source => :transaction
+
+    validates_presence_of :type, :name
+    validates_uniqueness_of :name
+
+    # The trial balance of all accounts in the system. This should always equal zero,
+    # otherwise there is an error in the system.
+    #
+    # @example
+    #   >> Account.trial_balance.to_i
+    #   => 0
+    #
+    # @return [BigDecimal] The decimal value balance of all accounts
+    def self.trial_balance
+      unless self.new.class == Account
+        raise(NoMethodError, "undefined method 'trial_balance'")
+      else
+        Asset.balance - (Liability.balance + Equity.balance + Revenue.balance - Expense.balance)
+      end
+    end
+
+  end
+end

data/app/models/plutus/amount.rb

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+module Plutus
+  # The Amount class represents debit and credit amounts in the system.
+  #
+  # @abstract
+  #   An amount must be a subclass as either a debit or a credit to be saved to the database. 
+  #
+  # @author Michael Bulat
+  class Amount < ActiveRecord::Base
+    attr_accessible :account, :amount, :transaction
+    
+    belongs_to :transaction
+    belongs_to :account
+
+    validates_presence_of :type, :amount, :transaction, :account
+  end
+end

data/app/models/plutus/asset.rb

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+module Plutus
+  # The Asset class is an account type used to represents resources owned by the business entity.
+  #
+  # === Normal Balance
+  # The normal balance on Asset accounts is a *Debit*.
+  #
+  # @see http://en.wikipedia.org/wiki/Asset Assets
+  #
+  # @author Michael Bulat
+  class Asset < Account
+
+    # The credit balance for the account.
+    #
+    # @example
+    #   >> asset.credits_balance
+    #   => #<BigDecimal:103259bb8,'0.1E4',4(12)>
+    #
+    # @return [BigDecimal] The decimal value credit balance
+    def credits_balance
+      credits_balance = BigDecimal.new('0')
+      credit_amounts.each do |credit_amount|
+        credits_balance += credit_amount.amount
+      end
+      return credits_balance
+    end
+
+    # The debit balance for the account.
+    #
+    # @example
+    #   >> asset.debits_balance
+    #   => #<BigDecimal:103259bb8,'0.3E4',4(12)>
+    #
+    # @return [BigDecimal] The decimal value credit balance
+    def debits_balance
+      debits_balance = BigDecimal.new('0')
+      debit_amounts.each do |debit_amount|
+        debits_balance += debit_amount.amount
+      end
+      return debits_balance
+    end
+
+    # The balance of the account.
+    #
+    # Assets 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
+    #
+    # @example
+    #   >> asset.balance
+    #   => #<BigDecimal:103259bb8,'0.2E4',4(12)>
+    #
+    # @return [BigDecimal] The decimal value balance
+    def balance
+      unless contra
+        debits_balance - credits_balance
+      else
+        credits_balance - debits_balance
+      end
+    end
+
+    # This class method is used to return
+    # the balance of all Asset accounts.
+    #
+    # Contra accounts are automatically subtracted from the balance.
+    #
+    # @example
+    #   >> Plutus::Asset.balance
+    #   => #<BigDecimal:1030fcc98,'0.82875E5',8(20)>
+    #
+    # @return [BigDecimal] The decimal value balance
+    def self.balance
+      accounts_balance = BigDecimal.new('0')
+      accounts = self.find(:all)
+      accounts.each do |asset|
+        unless asset.contra
+          accounts_balance += asset.balance
+        else
+          accounts_balance -= asset.balance
+        end
+      end
+      accounts_balance
+    end
+  end
+end

data/app/models/plutus/credit_amount.rb

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+module Plutus
+  # The CreditAmount class represents credit entries in the transaction 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 transaction journal.
+  #
+  # @example
+  #     debit_amount = Plutus::DebitAmount.new(:account => cash, :amount => 1000)
+  #
+  # @author Michael Bulat
+  class DebitAmount < Amount
+  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
+
+    # The credit balance for the account.
+    #
+    # @example
+    #   >> equity.credits_balance
+    #   => #<BigDecimal:103259bb8,'0.3E4',4(12)>
+    #
+    # @return [BigDecimal] The decimal value credit balance
+    def credits_balance
+      credits_balance = BigDecimal.new('0')
+      credit_amounts.each do |credit_amount|
+        credits_balance = credits_balance + credit_amount.amount
+      end
+      return credits_balance
+    end
+
+    # The debit balance for the account.
+    #
+    # @example
+    #   >> equity.debits_balance
+    #   => #<BigDecimal:103259bb8,'0.1E4',4(12)>
+    #
+    # @return [BigDecimal] The decimal value credit balance
+    def debits_balance
+      debits_balance = BigDecimal.new('0')
+      debit_amounts.each do |debit_amount|
+        debits_balance = debits_balance + debit_amount.amount
+      end
+      return debits_balance
+    end
+
+
+    # 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
+    #
+    # @example
+    #   >> asset.balance
+    #   => #<BigDecimal:103259bb8,'0.2E4',4(12)>
+    #
+    # @return [BigDecimal] The decimal value balance
+    def balance
+      unless contra
+        credits_balance - debits_balance
+      else
+        debits_balance - credits_balance
+      end
+    end
+
+    # This class method is used to return
+    # the balance of all Equity accounts.
+    #
+    # Contra accounts are automatically subtracted from the balance.
+    #
+    # @example
+    #   >> Plutus::Equity.balance
+    #   => #<BigDecimal:1030fcc98,'0.82875E5',8(20)>
+    #
+    # @return [BigDecimal] The decimal value balance
+    def self.balance
+      accounts_balance = BigDecimal.new('0')
+      accounts = self.find(:all)
+      accounts.each do |equity|
+        unless equity.contra
+          accounts_balance += equity.balance
+        else
+          accounts_balance -= equity.balance
+        end
+      end
+      accounts_balance
+    end
+  end
+end

data/app/models/plutus/expense.rb

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+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
+
+    # The credit balance for the account.
+    #
+    # @example
+    #   >> expense.credits_balance
+    #   => #<BigDecimal:103259bb8,'0.1E4',4(12)>
+    #
+    # @return [BigDecimal] The decimal value credit balance
+    def credits_balance
+      credits_balance = BigDecimal.new('0')
+      credit_amounts.each do |credit_amount|
+        credits_balance = credits_balance + credit_amount.amount
+      end
+      return credits_balance
+    end
+
+    # The debit balance for the account.
+    #
+    # @example
+    #   >> expense.debits_balance
+    #   => #<BigDecimal:103259bb8,'0.3E4',4(12)>
+    #
+    # @return [BigDecimal] The decimal value credit balance
+    def debits_balance
+      debits_balance = BigDecimal.new('0')
+      debit_amounts.each do |debit_amount|
+        debits_balance = debits_balance + debit_amount.amount
+      end
+      return debits_balance
+    end
+
+    # 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
+    #
+    # @example
+    #   >> expense.balance
+    #   => #<BigDecimal:103259bb8,'0.2E4',4(12)>
+    #
+    # @return [BigDecimal] The decimal value balance
+    def balance
+      unless contra
+        debits_balance - credits_balance
+      else
+        credits_balance - debits_balance
+      end
+    end
+
+    # This class method is used to return
+    # the balance of all Expense accounts.
+    #
+    # Contra accounts are automatically subtracted from the balance.
+    #
+    # @example
+    #   >> Plutus::Expense.balance
+    #   => #<BigDecimal:1030fcc98,'0.82875E5',8(20)>
+    #
+    # @return [BigDecimal] The decimal value balance
+    def self.balance
+      accounts_balance = BigDecimal.new('0')
+      accounts = self.find(:all)
+      accounts.each do |expense|
+        unless expense.contra
+          accounts_balance += expense.balance
+        else
+          accounts_balance -= expense.balance
+        end
+      end
+      accounts_balance
+    end
+  end
+end

data/app/models/plutus/liability.rb

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+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
+
+    # The credit balance for the account.
+    #
+    # @example
+    #   >> liability.credits_balance
+    #   => #<BigDecimal:103259bb8,'0.3E4',4(12)>
+    #
+    # @return [BigDecimal] The decimal value credit balance
+    def credits_balance
+      credits_balance = BigDecimal.new('0')
+      credit_amounts.each do |credit_amount|
+        credits_balance = credits_balance + credit_amount.amount
+      end
+      return credits_balance
+    end
+
+    # The debit balance for the account.
+    #
+    # @example
+    #   >> liability.debits_balance
+    #   => #<BigDecimal:103259bb8,'0.1E4',4(12)>
+    #
+    # @return [BigDecimal] The decimal value credit balance
+    def debits_balance
+      debits_balance = BigDecimal.new('0')
+      debit_amounts.each do |debit_amount|
+        debits_balance = debits_balance + debit_amount.amount
+      end
+      return debits_balance
+    end
+
+    # 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
+    #
+    # @example
+    #   >> liability.balance
+    #   => #<BigDecimal:103259bb8,'0.2E4',4(12)>
+    #
+    # @return [BigDecimal] The decimal value balance
+    def balance
+      unless contra
+        credits_balance - debits_balance
+      else
+        debits_balance - credits_balance
+      end
+    end
+
+    # Balance of all Liability accounts
+    #
+    # @example
+    #   >> Plutus::Liability.balance
+    #   => #<BigDecimal:1030fcc98,'0.82875E5',8(20)>
+    def self.balance
+      accounts_balance = BigDecimal.new('0')
+      accounts = self.find(:all)
+      accounts.each do |liability|
+        unless liability.contra
+          accounts_balance += liability.balance
+        else
+          accounts_balance -= liability.balance
+        end
+      end
+      accounts_balance
+    end
+  end
+end