plutus 0.5.2 → 0.7.0

data/app/models/plutus/revenue.rb

@@ -0,0 +1,83 @@
+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
+
+    # The credit balance for the account.
+    #
+    # @example
+    #   >> revenue.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
+    #   >> revenue.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.
+    #
+    # 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
+    #
+    # @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 Revenue accounts.
+    #
+    # Contra accounts are automatically subtracted from the balance.
+    #
+    # @example
+    #   >> Plutus::Revenue.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 |revenue|
+        unless revenue.contra
+          accounts_balance += revenue.balance
+        else
+          accounts_balance -= revenue.balance
+        end
+      end
+      accounts_balance
+    end
+  end
+end

data/app/models/plutus/transaction.rb

@@ -0,0 +1,83 @@
+module Plutus
+  # Transactions 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 transactions
+  #
+  # @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)
+  #
+  #   transaction = Plutus::Transaction.new(:description => "Receiving payment on an invoice")
+  #   transaction.debit_amounts << debit_amount
+  #   transaction.credit_amounts << credit_amount
+  #   transaction.save
+  #
+  # @see http://en.wikipedia.org/wiki/Journal_entry Journal Entry
+  #
+  # @author Michael Bulat
+  class Transaction < ActiveRecord::Base
+    attr_accessible :description, :commercial_document
+
+    belongs_to :commercial_document, :polymorphic => true
+    has_many :credit_amounts
+    has_many :debit_amounts
+    has_many :credit_accounts, :through => :credit_amounts, :source => :account
+    has_many :debit_accounts, :through => :debit_amounts, :source => :account
+
+    validates_presence_of :description
+    validate :has_credit_amounts?
+    validate :has_debit_amounts?
+    validate :amounts_cancel?
+
+
+    # Simple API for building a transaction and associated debit and credit amounts
+    #
+    # @example
+    #   transaction = Plutus::Transaction.build(
+    #     description: "Sold some widgets",
+    #     debits: [
+    #       {account: "Accounts Receivable", amount: 50}], 
+    #     credits: [
+    #       {account: "Sales Revenue", amount: 45},
+    #       {account: "Sales Tax Payable", amount: 5}])
+    #
+    # @return [Plutus::Transaction] A Transaction with built credit and debit objects ready for saving
+    def self.build(hash)
+      transaction = Transaction.new(:description => hash[:description], :commercial_document => hash[:commercial_document])
+      hash[:debits].each do |debit|
+        a = Account.find_by_name(debit[:account])
+        transaction.debit_amounts << DebitAmount.new(:account => a, :amount => debit[:amount], :transaction => transaction)
+      end
+      hash[:credits].each do |credit|
+        a = Account.find_by_name(credit[:account])
+        transaction.credit_amounts << CreditAmount.new(:account => a, :amount => credit[:amount], :transaction => transaction)
+      end
+      transaction
+    end
+
+    private
+      def has_credit_amounts?
+        errors[:base] << "Transaction must have at least one credit amount" if self.credit_amounts.blank?
+      end
+
+      def has_debit_amounts?
+        errors[:base] << "Transaction 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 difference_of_amounts != 0
+      end
+
+      def difference_of_amounts
+        credit_amount_total = credit_amounts.inject(0) {|sum, credit_amount| sum + credit_amount.amount.to_i}
+        debit_amount_total = debit_amounts.inject(0) {|sum, debit_amount| sum + debit_amount.amount.to_i}
+        credit_amount_total - debit_amount_total  
+      end
+  end
+end

data/app/views/{accounts → plutus/accounts}/index.html.erb

@@ -1,3 +1,4 @@
+<div class="plutus_container">
 <h1>Listing Accounts</h1>
 
 <table>
@@ -12,9 +13,9 @@
 
 <% @accounts.each do |account| %>
   <tr class="<%= cycle("even", "odd") -%>">
-    <td><%=h account.id %></td>
+    <td><%=link_to(account.id, account_path(account.id)) %></td>
     <td><%=h account.name %></td>
-    <td><%=h account.type %></td>
+    <td><%=h account.type.sub('Plutus::','') %></td>
     <td><%=h account.credits_balance %></td>
     <td><%=h account.debits_balance %></td>
     <td><%=h account.balance %></td>
@@ -25,3 +26,4 @@
 <br />
 
 <h3>Go to <%= link_to 'Transactions', transactions_path %></h3>
+</div>

data/app/views/{accounts → plutus/accounts}/show.html.erb

@@ -1,3 +1,4 @@
+<div class="plutus_container">
 <h1><%=h @account.name %> Account</h1>
 
 <table>
@@ -13,7 +14,7 @@
   <tr class="odd">
     <td><%=h @account.id %></td>
     <td><%=h @account.name %></td>
-    <td><%=h @account.type %></td>
+    <td><%=h @account.type.sub('Plutus::','') %></td>
     <td><%=h @account.credits_balance %></td>
     <td><%=h @account.debits_balance %></td>
     <td><%=h @account.balance %></td>
@@ -26,9 +27,6 @@
   <tr>
     <th class="nobg">ID</th>
     <th>Description</th>
-    <th>Credit Account</th>
-    <th>Debit Account</th>
-    <th>Amount</th>
     <th>Date</th>
   </tr>
 
@@ -36,9 +34,6 @@
   <tr class="<%= cycle("even", "odd") -%>">
     <td><%=h transaction.id %></td>
     <td><%=h transaction.description %></td>
-    <td><%=h transaction.credit_account.name %></td>
-    <td><%=h transaction.debit_account.name %></td>
-    <td><%=h transaction.amount %></td>
     <td><%=h transaction.created_at %></td>
   </tr>
 <% end %>
@@ -50,20 +45,15 @@
   <tr>
     <th class="nobg">ID</th>
     <th>Description</th>
-    <th>Credit Account</th>
-    <th>Debit Account</th>
-    <th>Amount</th>
     <th>Date</th>
   </tr>
 
-<% @account.debit_transactions.each do |transaction| %>
+<% @account.debit_transactions.each do |tr| %>
   <tr class="<%= cycle("even", "odd") -%>">
-    <td><%=h transaction.id %></td>
-    <td><%=h transaction.description %></td>
-    <td><%=h transaction.credit_account.name %></td>
-    <td><%=h transaction.debit_account.name %></td>
-    <td><%=h transaction.amount %></td>
-    <td><%=h transaction.created_at %></td>
+    <td><%=h tr.id %></td>
+    <td><%=h tr.description %></td>
+    <td><%=h tr.created_at %></td>
   </tr>
 <% end %>
-</table>
+</table>
+</div>

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

@@ -0,0 +1,48 @@
+<div class="plutus_container">
+<h1>Transactions</h1>
+
+<table cellspacing="0">
+  <thead>
+    <tr>
+      <th class="nobg">ID</th>
+      <th>Description</th>
+      <th>Debits</th>
+      <th>Credits</th>
+      <th>Date</th>
+    </tr>
+  </thead>
+  <tbody>
+  <% @transactions.each do |transaction| %>
+    <tr class="<%= cycle("even", "odd") -%>">
+      <td><%=link_to(transaction.id, transaction_path(transaction)) %></td>
+      <td><%=h transaction.description %></td>
+      <td></td>
+      <td></td>
+      <td><%=h transaction.created_at %></td>
+    </tr>
+    <% transaction.debit_amounts.each do |debit_amount| %>
+      <tr class="<%= cycle("odd", "odd") -%>">
+        <td></td>
+        <td>&nbsp;&nbsp;&nbsp;&nbsp;<%=h "#{debit_amount.account.name}" %></td>
+        <td><%=h debit_amount.amount %></td>
+        <td></td>
+        <td></td>
+      </tr>
+    <% end %>
+    <% transaction.credit_amounts.each do |credit_amount| %>
+      <tr class="<%= cycle("odd", "odd") -%>">
+        <td></td>
+        <td>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<%=h "#{credit_amount.account.name}" %></td>
+        <td></td>
+        <td><%=h credit_amount.amount %></td>
+        <td></td>
+      </tr>
+    <% end %>
+  <% end %>
+  </tbody>
+</table>
+
+<br />
+
+<h3>Go to <%= link_to 'Accounts', accounts_path %></h3>
+</div>

data/app/views/plutus/transactions/show.html.erb

@@ -0,0 +1,46 @@
+<div class="plutus_container">
+<h1><%=h @transaction.description %> Transaction</h1>
+
+<table cellspacing="0">
+  <thead>
+    <tr>
+      <th class="nobg">ID</th>
+      <th>Description</th>
+      <th>Debits</th>
+      <th>Credits</th>
+      <th>Date</th>
+    </tr>
+  </thead>
+  <tbody>
+    <tr class="<%= cycle("even", "odd") -%>">
+      <td><%=link_to(@transaction.id, transaction_path(@transaction)) %></td>
+      <td><%=h @transaction.description %></td>
+      <td></td>
+      <td></td>
+      <td><%=h @transaction.created_at %></td>
+    </tr>
+    <% @transaction.debit_amounts.each do |debit_amount| %>
+      <tr class="<%= cycle("odd", "odd") -%>">
+        <td></td>
+        <td>&nbsp;&nbsp;&nbsp;&nbsp;<%=h "#{debit_amount.account.name}" %></td>
+        <td><%=h debit_amount.amount %></td>
+        <td></td>
+        <td></td>
+      </tr>
+    <% end %>
+    <% @transaction.credit_amounts.each do |credit_amount| %>
+      <tr class="<%= cycle("odd", "odd") -%>">
+        <td></td>
+        <td>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<%=h "#{credit_amount.account.name}" %></td>
+        <td></td>
+        <td><%=h credit_amount.amount %></td>
+        <td></td>
+      </tr>
+    <% end %>
+  </tbody>
+</table>
+
+<br />
+
+<h3>Go to <%= link_to 'Accounts', accounts_path %></h3>
+</div>

data/config/database.yml

@@ -0,0 +1,5 @@
+# config/database.yml in Rails
+test:
+  adapter: sqlite3
+  database: ":memory:"
+  timeout: 500

data/config/routes.rb

@@ -0,0 +1,6 @@
+Plutus::Engine.routes.draw do
+  root :to => "accounts#index"
+
+  resources :accounts
+  resources :transactions
+end

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

@@ -1,33 +1,37 @@
 class CreatePlutusTables < ActiveRecord::Migration
   def self.up
-    create_table :accounts do |t|
+    create_table :plutus_accounts do |t|
       t.string :name
       t.string :type
       t.boolean :contra
 
       t.timestamps
     end
-    
-		add_index :accounts, [:name, :type]
-   
-    create_table :transactions do |t|
+    add_index :plutus_accounts, [:name, :type]
+
+    create_table :plutus_transactions do |t|
       t.string :description
-      t.integer :credit_account_id
-      t.integer :debit_account_id
-      t.decimal :amount, :precision => 20, :scale => 10
       t.integer :commercial_document_id
       t.string :commercial_document_type
 
       t.timestamps
     end
+    add_index :plutus_transactions, [:commercial_document_id, :commercial_document_type], :name => "index_transactions_on_commercial_doc"
 
-		add_index :transactions, :credit_account_id
-		add_index :transactions, :debit_account_id
-		add_index :transactions, [:commercial_document_id, :commercial_document_type], :name => "index_transactions_on_commercial_doc"
+    create_table :plutus_amounts do |t|
+      t.string :type
+      t.references :account
+      t.references :transaction
+      t.decimal :amount, :precision => 20, :scale => 10
+    end 
+    add_index :plutus_amounts, :type
+    add_index :plutus_amounts, [:account_id, :transaction_id]
+    add_index :plutus_amounts, [:transaction_id, :account_id]
   end
 
   def self.down
-    drop_table :accounts
-    drop_table :transactions
+    drop_table :plutus_accounts
+    drop_table :plutus_transactions
+    drop_table :plutus_amounts
   end
 end

data/lib/plutus.rb

@@ -1,6 +1,7 @@
 # Plutus
 require "rails"
 module Plutus
-	class Engine < Rails::Engine
-	end
+  class Engine < Rails::Engine
+    isolate_namespace Plutus
+  end
 end

data/lib/plutus/version.rb

@@ -0,0 +1,3 @@
+module Plutus
+  VERSION = "0.7.0"
+end

data/spec/controllers/accounts_controller_spec.rb

@@ -1,25 +1,28 @@
 require 'spec_helper'
 
-describe AccountsController do
+module Plutus
+  describe AccountsController do
+    # Run these tests if you enable routing in your rails app. See README
 
-  def mock_account(stubs={})
-    @mock_account ||= mock_model(Account, stubs)
-  end
-  
-  describe "GET index" do
-    it "assigns all accounts as @accounts" do
-      Account.stub(:find).with(:all).and_return([mock_account])
-      get :index
-      assigns[:accounts].should == [mock_account]
-    end
-  end
+    #def mock_account(stubs={})
+      #@mock_account ||= mock_model(Account, stubs)
+    #end
 
-  describe "GET show" do
-    it "assigns the requested account as @account" do
-      Account.stub(:find).with("37").and_return(mock_account)
-      get :show, :id => "37"
-      assigns[:account].should equal(mock_account)
-    end
-  end
+    #describe "GET index" do
+      #it "assigns all accounts as @accounts" do
+        #Account.stub(:find).with(:all).and_return([mock_account])
+        #get :index
+        #assigns[:accounts].should == [mock_account]
+      #end
+    #end
 
+    #describe "GET show" do
+      #it "assigns the requested account as @account" do
+        #Account.stub(:find).with("37").and_return(mock_account)
+        #get :show, :id => "37"
+        #assigns[:account].should equal(mock_account)
+      #end
+    #end
+
+  end
 end