plutus 0.5.2 → 0.7.0

data/.yardopts

@@ -1,2 +0,0 @@
-app/**/*.rb
-LICENSE

data/VERSION.yml

@@ -1,5 +0,0 @@
---- 
-:major: 0
-:minor: 5
-:build: 
-:patch: 2

data/app/controllers/accounts_controller.rb

@@ -1,43 +0,0 @@
-# This controller provides restful route handling for Accounts.
-#
-# 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 AccountsController < ApplicationController
-  unloadable
-  
-  # @example
-  #   GET /accounts
-  #   GET /accounts.xml
-  #   GET /accounts.json
-  def index
-    @accounts = Account.all
-
-    respond_to do |format|
-      format.html # index.html.erb
-      format.xml  { render :xml => @accounts }
-      format.json  { render :json => @accounts }
-    end
-  end
-  
-  # @example
-  #   GET /accounts/1
-  #   GET /accounts/1.xml
-  #   GET /accounts/1.json
-  def show
-    @account = Account.find(params[:id])
-
-    respond_to do |format|
-      format.html # show.html.erb
-      format.xml  { render :xml => @account }
-      format.json  { render :json => @account }
-    end
-  end  
-  
-end

data/app/controllers/transactions_controller.rb

@@ -1,42 +0,0 @@
-# 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

data/app/models/account.rb

@@ -1,57 +0,0 @@
-#
-# == Overview:
-#
-# 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:
-#
-#   Equity.create(:name => "Drawing", contra => true)
-#
-# At all times the balance of all accounts should conform to the "accounting equation"
-#   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
-  
-  validates_presence_of :type, :name
-  
-  has_many :credit_transactions,  :class_name => "Transaction", :foreign_key => "credit_account_id"
-  has_many :debit_transactions,  :class_name => "Transaction", :foreign_key => "debit_account_id"      
-  
-  # 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

data/app/models/asset.rb

@@ -1,81 +0,0 @@
-# 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_transactions.each do |credit_transaction|
-      credits_balance += credit_transaction.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_transactions.each do |debit_transaction|
-      debits_balance += debit_transaction.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
-  #   >> 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

data/app/models/equity.rb

@@ -1,82 +0,0 @@
-# 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_transactions.each do |credit_transaction|
-      credits_balance = credits_balance + credit_transaction.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_transactions.each do |debit_transaction|
-      debits_balance = debits_balance + debit_transaction.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
-  #   >> 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

data/app/models/expense.rb

@@ -1,81 +0,0 @@
-# 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_transactions.each do |credit_transaction|
-      credits_balance = credits_balance + credit_transaction.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_transactions.each do |debit_transaction|
-      debits_balance = debits_balance + debit_transaction.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
-  #   >> 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

data/app/models/liability.rb

@@ -1,76 +0,0 @@
-# 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_transactions.each do |credit_transaction|
-      credits_balance = credits_balance + credit_transaction.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_transactions.each do |debit_transaction|
-      debits_balance = debits_balance + debit_transaction.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
-  #   >> 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