snappler_contable_multicurrency 2.2.0

data/lib/generators/snappler_contable/templates/snappler_contable_add_currencies.rb

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+# -*- coding: utf-8 -*-
+class SnapplerContableAddCurrencies < ActiveRecord::Migration[4.2]
+
+  def self.up
+    add_column :ledger_accounts, :balance_sum_usd, :integer, default: 0, limit: 8
+    add_column :ledger_accounts, :balance_sum_eur, :integer, default: 0, limit: 8
+    add_column :ledger_accounts, :balance_sum_brl, :integer, default: 0, limit: 8
+
+    LedgerCurrency.create(name: 'Dolar', code: 'USD', sym: 'u$s')
+    LedgerCurrency.create(name: 'Euro', code: 'EUR', sym: '€')
+    LedgerCurrency.create(name: 'Real', code: 'BRL', sym: 'R$')
+  end
+
+  def self.down
+    remove_column :ledger_accounts, :balance_sum_usd
+    remove_column :ledger_accounts, :balance_sum_eur
+    remove_column :ledger_accounts, :balance_sum_brl
+  end
+
+end

data/lib/generators/snappler_contable/templates/snappler_contable_app_ledger_accounts.rb

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+class SnapplerContableAppLedgerAccounts < ActiveRecord::Migration[4.2]
+  def self.up
+    activo = LedgerAccount.get('activo')
+    pasivo = LedgerAccount.get('pasivo')
+    patrimonio_neto = LedgerAccount.get('patrimonio_neto')
+    resultado_positivo = LedgerAccount.get('resultado_positivo')
+    resultado_negativo = LedgerAccount.get('resultado_negativo')
+
+
+
+
+    #-----------------------------------------------------------------
+    #--------------------------------------------- DUMMY DATA
+    # ------------------------- Activo
+    disponibilidades = activo.add_child("Disponibilidades", "disponibilidades")
+    disponibilidades.add_child("Caja", "caja")
+    disponibilidades.add_child("Tesorería", "tesoreria")
+    bancos = disponibilidades.add_child("Bancos", "bancos")
+    bancos.add_child("Banco 1", "banco_1")
+    bancos.add_child("Banco 2", "banco_2")
+    cxc = activo.add_child("Cuentas por Cobrar", "cuentas_por_cobrar")
+    cxc.add_child("Cliente 1", "cliente_1")
+    cxc.add_child("Cliente 2", "cliente_2")
+
+    # ------------------------- Pasivo
+    cxp = pasivo.add_child("Cuentas por Pagar", "cuentas_por_pagar")
+    cxp.add_child("Proveedor 1", "proveedor_1")
+    cxp.add_child("Proveedor 2", "proveedor_2")
+
+    # ------------------------- Patrimonio Neto
+    ap_ret_de_socios = patrimonio_neto.add_child("Ap/Ret de Socios", "ap_ret_de_socios")
+
+    # ------------------------- Resultado Positivo
+    resultado_positivo.add_child("Ventas", "ventas")
+   
+    # ------------------------- Resultado Negativo
+    resultado_negativo.add_child("Compras", "compras")
+
+    #-----------------------------------------------------------------
+    #-----------------------------------------------------------------
+
+
+  end
+
+  def self.down
+    LedgerAccount.destroy_all("master_ledger_account_id <> 0")
+  end
+end

data/lib/generators/snappler_contable/templates/snappler_contable_migrate.rb

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+# -*- coding: utf-8 -*-
+class SnapplerContableMigrate < ActiveRecord::Migration[4.2]
+  def self.up
+    create_table :ledger_accounts do |t|
+      t.references :owner, polymorphic: true, index: true
+      t.references :master_ledger_account, index: true
+      t.string :internal_name
+      t.integer :balance_sum_ars, default: 0, limit: 8
+      t.string :code_name
+      t.string :type
+      t.timestamps
+    end
+
+
+    create_table :ledger_account_relations do |t|
+      t.references :ledger_account_father, index: true
+      t.references :ledger_account_child, index: true
+      t.timestamps
+    end
+
+
+    #Las primeras 5 deben existir
+    aa = LedgerAccountActivo.create(name: 'Activo')
+    ap = LedgerAccountPasivo.create(name: 'Pasivo')
+    apn = LedgerAccountPatrimonioNeto.create(name: 'Patrimonio Neto')
+    arp = LedgerAccountResultadoPositivo.create(name: 'Resultado Positivo')
+    arn = LedgerAccountResultadoNegativo.create(name: 'Resultado Negativo')
+
+    create_table :ledger_moves do |t|
+      t.references :ledger_entry, index: true
+      t.references :ledger_account, index: true
+      t.references :real_ledger_currency, index: true
+      t.references :represent_ledger_currency, index: true
+      t.string :dh, limit: 1
+      t.integer :real_value, default: 0, limit: 8
+      t.integer :represent_value, default: 0, limit: 8
+      t.integer :currency_change
+
+      t.datetime :datetime
+
+      t.timestamps
+    end
+
+
+    create_table :ledger_entries do |t|
+      t.references :owner, polymorphic: true, index: true      
+      t.string :code_name      
+      t.timestamps
+    end
+
+    create_table :ledger_currencies do |t|
+      t.string :name
+      t.string :code
+      t.string :sym
+      t.timestamps
+    end   
+     
+    LedgerCurrency.create(name: 'Peso', code: 'ARS', sym: '$')
+  end
+
+  def self.down
+    drop_table :ledger_accounts
+    drop_table :ledger_account_relations    
+    drop_table :ledger_moves
+    drop_table :ledger_entries
+    drop_table :ledger_currencies
+  end
+end

data/lib/generators/snappler_contable/templates/snappler_contable_new_currency.rb

@@ -0,0 +1,14 @@
+# -*- coding: utf-8 -*-
+class SnapplerContableNewCurrency < ActiveRecord::Migration[4.2]
+
+  def self.up
+    add_column :ledger_accounts, :balance_sum_jpy, :integer, default: 0, limit: 8
+
+    LedgerCurrency.create(name: 'Yen', code: 'JPY', sym: '¥')
+  end
+
+  def self.down
+    remove_column :ledger_accounts, :balance_sum_jpy
+  end
+
+end

data/lib/snappler_contable/ext/string.rb

@@ -0,0 +1,5 @@
+class String
+  def snp_underscore
+    self.underscore.gsub(' ', '_')
+  end
+end

data/lib/snappler_contable/railtie.rb

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+module SnapplerContable
+  class Engine < ::Rails::Engine
+  end
+end

data/lib/snappler_contable/snappler_contable.rb

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+module SnapplerContable
+  class << self
+
+    #-------------------------- Configuraciones
+
+    #Moneda por defecto
+    def default_currency
+      LedgerCurrency.find_by_code(@my_default_currency)
+    end
+
+    def default_currency=(default_currency)
+      @my_default_currency = default_currency
+    end
+
+    #Monedas usadas/configuradas
+    def used_currencies
+      @my_used_currencies
+    end
+
+    def used_currencies=(used_currencies)
+      @my_used_currencies = used_currencies
+    end
+
+    #Divisor por defecto
+    def default_divisor
+      @my_default_divisor
+    end
+
+    def default_divisor=(default_divisor)
+      @my_default_divisor = default_divisor
+    end
+
+
+    def root_accounts
+      LedgerAccount.where(master_ledger_account: nil)
+    end
+
+
+
+    def op(array_debe, array_haber, params={})
+
+      code_name = params[:code_name] || nil
+      owner = params[:owner] || nil
+      datetime = params[:datetime] || DateTime.now
+
+      debe_accounts  = extract_accounts(array_debe,  'D')
+      haber_accounts = extract_accounts(array_haber, 'H')
+
+
+      total_debe  = debe_accounts.inject(0){|init, move| init + move[:value] }
+      total_haber = haber_accounts.inject(0){|init, move| init + move[:value] }
+
+
+
+
+      if total_haber != total_debe
+        raise "Las sumas del DEBE y HABER son diferentes - debe: #{total_debe} haber: #{total_haber}"
+      end
+
+
+      moves = debe_accounts + haber_accounts
+
+
+      if moves.all?{|move| move.key? :order}
+        moves.sort!{|a, b| a[:order] <=> b[:order]}
+      end
+
+
+      entry = LedgerEntry.create(code_name: code_name, owner: owner)
+      moves.each do |m|
+
+
+
+        if m.key? :ledger_currency
+          if m[:ledger_currency].is_a? Numeric
+            m[:ledger_currency] = LedgerCurrency.find(m[:ledger_currency])
+          elsif m[:ledger_currency].is_a? String
+            m[:ledger_currency] = LedgerCurrency.find_by_code(m[:ledger_currency])
+          end
+        else
+          m[:ledger_currency] = SnapplerContable.default_currency
+        end
+
+
+        if m.key? :represent_ledger_currency
+          if m[:represent_ledger_currency].is_a? Numeric
+            m[:represent_ledger_currency] = LedgerCurrency.find(m[:represent_ledger_currency])
+          elsif m[:represent_ledger_currency].is_a? String
+            m[:represent_ledger_currency] = LedgerCurrency.find_by_code(m[:represent_ledger_currency])
+          end
+        else
+          m[:represent_ledger_currency] = m[:ledger_currency]
+        end
+
+
+        unless m.key? :currency_change
+          if m[:ledger_currency] == m[:represent_ledger_currency]
+            m[:currency_change] = 1
+          else
+            raise "Especificar ratio de cambio entre valor real y representado"
+          end
+        end
+
+        unless m.key? :represent_value
+          m[:represent_value] = m[:value]
+        end
+
+        
+        
+        entry.ledger_moves.build(ledger_account: m[:account],
+         real_ledger_currency: m[:ledger_currency],
+         real_value: m[:value],
+         represent_ledger_currency: m[:represent_ledger_currency],
+         represent_value: m[:represent_value], 
+         currency_change: m[:currency_change], 
+         dh: m[:dh], 
+         datetime: datetime)
+      end
+
+      if entry.save
+        entry
+      else
+        entry.destroy
+        raise "Fallo la creacion del movimiento: #{moves}"
+      end
+    end
+
+
+
+    def extract_accounts(moves_array, debe_haber)
+      res_accounts = []
+      moves_array.each do |move|
+        move[:dh] = debe_haber
+        if move.key? :account
+          acc = move[:account]
+          if (acc.class.to_s == 'LedgerAccount') or (acc.class.superclass.to_s == 'LedgerAccount')
+            res_accounts << move
+          else
+            if acc.nil?
+              raise "Se paso como cuenta un objeto Nil"
+            end
+          end
+        else
+          raise "El hash de movimiento no tiene :account - #{move}"
+        end
+      end
+      return res_accounts
+    end
+
+
+
+  end
+
+end

data/lib/snappler_contable/version.rb

@@ -0,0 +1,3 @@
+module SnapplerContable
+  VERSION = "2.2.0"
+end

data/lib/snappler_contable_multicurrency.rb

@@ -0,0 +1,14 @@
+require "snappler_contable/ext/string"
+require "snappler_contable/snappler_contable"
+
+module SnapplerContable
+
+  # To setup run $ rails generate snappler_contable:install
+  def self.setup
+    yield self
+  end
+
+
+end
+
+require 'snappler_contable/railtie' if defined?(Rails)

data/lib/tasks/snappler_contable_tasks.rake

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+# desc "Explaining what the task does"
+# task :snappler_contable do
+#   # Task goes here
+# end

data/spec/internal/config/database_example.yml

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+test:
+  adapter: mysql2
+  encoding: utf8
+  pool: 5
+  database: gemacontable_test
+  username: root
+  password: root
+  socket: /var/run/mysqld/mysqld.sock

data/spec/internal/config/initializers/snappler_contable.rb

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+# Monedas usadas
+SnapplerContable.used_currencies = ['ARS','USD','EUR', 'BRL'] #'JPY'
+
+# Moneda por defecto
+SnapplerContable.default_currency = 'ARS'
+
+# Divisor por defecto (2 decimales)
+SnapplerContable.default_divisor = 100.0

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 "ledger_account_relations", force: :true, options: "ENGINE=InnoDB DEFAULT CHARSET=utf8" do |t|
+    t.integer  "ledger_account_father_id"
+    t.integer  "ledger_account_child_id"
+    t.datetime "created_at"
+    t.datetime "updated_at"
+    t.index ["ledger_account_child_id"], name: "index_ledger_account_relations_on_ledger_account_child_id", using: :btree
+    t.index ["ledger_account_father_id"], name: "index_ledger_account_relations_on_ledger_account_father_id", using: :btree
+  end
+
+  create_table "ledger_accounts", force: :true, options: "ENGINE=InnoDB DEFAULT CHARSET=utf8" do |t|
+    t.string   "owner_type"
+    t.integer  "owner_id"
+    t.integer  "master_ledger_account_id"
+    t.string   "internal_name"
+    t.bigint   "balance_sum_ars",          default: 0
+    t.string   "code_name"
+    t.string   "type"
+    t.datetime "created_at"
+    t.datetime "updated_at"
+    t.bigint   "balance_sum_usd",          default: 0
+    t.bigint   "balance_sum_eur",          default: 0
+    t.bigint   "balance_sum_brl",          default: 0
+    t.index ["master_ledger_account_id"], name: "index_ledger_accounts_on_master_ledger_account_id", using: :btree
+    t.index ["owner_type", "owner_id"], name: "index_ledger_accounts_on_owner_type_and_owner_id", using: :btree
+  end
+
+  create_table "ledger_currencies", force: :true, options: "ENGINE=InnoDB DEFAULT CHARSET=utf8" do |t|
+    t.string   "name"
+    t.string   "code"
+    t.string   "sym"
+    t.datetime "created_at"
+    t.datetime "updated_at"
+  end
+
+  create_table "ledger_entries", force: :true, options: "ENGINE=InnoDB DEFAULT CHARSET=utf8" do |t|
+    t.string   "owner_type"
+    t.integer  "owner_id"
+    t.string   "code_name"
+    t.datetime "created_at"
+    t.datetime "updated_at"
+    t.index ["owner_type", "owner_id"], name: "index_ledger_entries_on_owner_type_and_owner_id", using: :btree
+  end
+
+  create_table "ledger_moves", force: :true, options: "ENGINE=InnoDB DEFAULT CHARSET=utf8" do |t|
+    t.integer  "ledger_entry_id"
+    t.integer  "ledger_account_id"
+    t.integer  "real_ledger_currency_id"
+    t.integer  "represent_ledger_currency_id"
+    t.string   "dh",                           limit: 1
+    t.bigint   "real_value",                             default: 0
+    t.bigint   "represent_value",                        default: 0
+    t.integer  "currency_change"
+    t.datetime "datetime"
+    t.datetime "created_at"
+    t.datetime "updated_at"
+    t.index ["ledger_account_id"], name: "index_ledger_moves_on_ledger_account_id", using: :btree
+    t.index ["ledger_entry_id"], name: "index_ledger_moves_on_ledger_entry_id", using: :btree
+    t.index ["real_ledger_currency_id"], name: "index_ledger_moves_on_real_ledger_currency_id", using: :btree
+    t.index ["represent_ledger_currency_id"], name: "index_ledger_moves_on_represent_ledger_currency_id", using: :btree
+  end
+
+end

data/spec/models/ledger_account_spec.rb

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+require 'spec_helper'
+
+RSpec.describe "SnapplerContable operations" do
+
+  before(:each) do
+
+    # Capital - Patrimonio Neto
+    capital = LedgerAccount.get('capital')
+
+    # Caja - Disponibilidades - Activo
+    caja = LedgerAccount.get('caja')
+
+    # Banco - Disponibilidades - Activo
+    banco = LedgerAccount.get('banco')
+
+    # Mercaderia - Activo
+    mercaderia = LedgerAccount.get('mercaderia')
+
+    # Muebles - Activo
+    muebles = LedgerAccount.get('muebles')
+
+    # Documentos a pagar - Pasivo
+    documentos_a_pagar = LedgerAccount.get('documentos_a_pagar')
+
+
+    # PESOS PESOS PESOS
+    #INCREMENTO CAPITAL POR $100.000 --> Caja: $50.000, Mercadería: $20.000, Banco: $30.000
+    SnapplerContable.op([{account: caja, value: 10000}, {account: mercaderia, value: 30000}, {account: banco, value: 70000}, {account: muebles, value: 1000, ledger_currency: 'USD'}], 
+                        [{account: capital, value: 100000}, {account: documentos_a_pagar, value: 10000}, {account: documentos_a_pagar, value: 1000, ledger_currency: 'USD'}])
+    
+
+    # USD USD USD
+    #INCREMENTO CAPITAL POR u$s10.000 --> Banco: u$s10.000
+    SnapplerContable.op([{account: banco, value: 10000, ledger_currency: 'USD'}], 
+                        [{account: capital, value: 10000, ledger_currency: 'USD'}])
+
+  end
+
+  describe "Inicial Fundation Accounts" do
+
+    # ACTIVO ============================================
+    it "should have 'activo' with 110000.0 ars" do
+      activo = LedgerAccount.get('activo')
+      expect(activo.balance_ars).to be == 110000
+    end
+    it "should have 'activo' with 10000.0 usd" do
+      activo = LedgerAccount.get('activo')
+      expect(activo.balance_usd).to be == 11000
+    end
+
+    # PASIVO ============================================
+    it "should have 'pasivo' with 10000.0 ars" do
+      pasivo = LedgerAccount.get('pasivo')
+      expect(pasivo.balance_ars).to be == 10000
+    end
+    it "should have 'pasivo' with 1000.0 usd" do
+      pasivo = LedgerAccount.get('pasivo')
+      expect(pasivo.balance_usd).to be == 1000
+    end
+
+    # PATRIMONIO NETO ===================================
+    it "should have 'patrimonio_neto' with 100000.0 ars" do
+      patrimonio_neto = LedgerAccount.get('patrimonio_neto')
+      expect(patrimonio_neto.balance_ars).to be == 100000
+    end
+    
+
+    describe "'Activo" do
+
+      # DISPONIBILIDADES ==================================
+      it "should have 'disponibilidades' with 10000.0 usd" do
+        disponibilidades = LedgerAccount.get('disponibilidades')
+        expect(disponibilidades.balance_usd).to be == 10000
+      end
+
+      it "should have 'disponibilidades' with 80000.0 ars" do
+        disponibilidades = LedgerAccount.get('disponibilidades')
+        expect(disponibilidades.balance_ars).to be == 80000
+      end
+
+      # MERCADERIA ========================================
+      it "should have 'mercaderia' with 20000.0 ars" do
+        mercaderia = LedgerAccount.get('mercaderia')
+        expect(mercaderia.balance_ars).to be == 30000
+      end
+
+      # MUEBLES ===========================================
+      it "should have 'mercaderia' with 1000.0 ars" do
+        muebles = LedgerAccount.get('muebles')
+        expect(muebles.balance_usd).to be == 1000
+      end
+
+      describe "'Disponibilidades'" do
+
+        # CAJA ==============================================
+        it "should have 'caja' with 50000.0 ars" do
+          caja = LedgerAccount.get('caja')
+          expect(caja.balance_ars).to be == 10000
+        end
+
+
+        # BANCO =============================================
+        it "should have 'banco' with 30000.0 ars" do
+          banco = LedgerAccount.get('banco')
+          expect(banco.balance_ars).to be == 70000
+        end
+
+        it "should have 'banco' with 10000.0 usd" do
+          banco = LedgerAccount.get('banco')
+          expect(banco.balance_usd).to be == 10000
+        end
+
+      end
+
+    end
+
+    describe "'Pasivo'" do
+
+      # DOCUMENTOS A PAGAR ==================================
+      it "should have 'documentos_a_pagar' with 10000.0 ars" do
+        documentos_a_pagar = LedgerAccount.get('documentos_a_pagar')
+        expect(documentos_a_pagar.balance_ars).to be == 10000
+      end
+      it "should have 'documentos_a_pagar' with 1000.0 usd" do
+        documentos_a_pagar = LedgerAccount.get('documentos_a_pagar')
+        expect(documentos_a_pagar.balance_usd).to be == 1000
+      end
+      
+    end
+
+    describe "'Patrimonio Neto'" do
+      # CAPITAL ===========================================
+      it "should have 'capital' with 100000.0 ars" do
+        capital = LedgerAccount.get('capital')
+        expect(capital.balance_ars).to be == 100000
+      end
+    end
+
+  end
+
+
+
+  describe "'Activo' child account operation in ARS" do
+    
+    it "should decrement parent ('disponibilidades') when the account is decremented with a non 'disponibilidades' account" do
+      disponibilidades = LedgerAccount.get('disponibilidades')
+      balance_disponibilidades_ars_before_op = disponibilidades.balance_ars
+
+      mercaderia = LedgerAccount.get('mercaderia')
+      caja = LedgerAccount.get('caja')
+
+      #Decrementa caja por $1.000 -- Aumenta mercaderia por $1.000
+      SnapplerContable.op([{account: mercaderia, value: 1000}], 
+                        [{account: caja, value: 1000}])
+
+      #Disponibilidades debería haber decrementado por $1.000
+      expect(disponibilidades.balance_ars).to be == balance_disponibilidades_ars_before_op - 1000
+    end
+
+    it "should decrement parent ('activo') when is decremented with a non 'activo' account" do
+      activo = LedgerAccount.get('activo')
+      balance_activo_ars_before_op = activo.balance_ars
+
+      caja = LedgerAccount.get('caja')
+      documentos_a_pagar = LedgerAccount.get('documentos_a_pagar')
+
+      #Decrementa caja por $1.000 -- Decrementa documentos_a_pagar por $1.000
+      SnapplerContable.op([{account: documentos_a_pagar, value: 1000}], 
+                        [{account: caja, value: 1000}])
+
+      #Activo debería haber decrementado por $1.000
+      expect(activo.balance_ars).to be == balance_activo_ars_before_op - 1000
+    end
+
+  end
+
+  describe "'Activo' child account operation in USD" do
+    
+    it "should decrement parent 'disponibilidades' when is decremented with a non 'disponibilidades' account" do
+      disponibilidades = LedgerAccount.get('disponibilidades')
+      balance_disponibilidades_usd_before_op = disponibilidades.balance_usd
+
+      banco = LedgerAccount.get('banco')
+      documentos_a_pagar = LedgerAccount.get('documentos_a_pagar')
+
+      #Decrementa banco por u$s1.000 -- Decrementa documentos_a_pagar por u$s1.000
+      SnapplerContable.op([{account: documentos_a_pagar, value: 1000, ledger_currency: 'USD'}], 
+                        [{account: banco, value: 1000, ledger_currency: 'USD'}])
+
+      #Disponibilidades debería haber decrementado por u$s1.000
+      expect(disponibilidades.balance_usd).to be == balance_disponibilidades_usd_before_op - 1000
+    end
+
+    it "should decrement parent 'activo' when is decremented with a non 'activo' account" do
+      activo = LedgerAccount.get('activo')
+      balance_activo_usd_before_op = activo.balance_usd
+
+      banco = LedgerAccount.get('banco')
+      documentos_a_pagar = LedgerAccount.get('documentos_a_pagar')
+
+      #Decrementa banco por u$s1.000 -- Decrementa documentos_a_pagar por u$s1.000
+      SnapplerContable.op([{account: documentos_a_pagar, value: 1000, ledger_currency: 'USD'}], 
+                        [{account: banco, value: 1000, ledger_currency: 'USD'}])
+
+      #Disponibilidades debería haber decrementado por u$s1.000
+      expect(activo.balance_usd).to be == balance_activo_usd_before_op - 1000
+    end
+
+  end
+
+  describe "Movements with more than one currency" do
+    
+    describe "Operation between 'Banco ARS' and 'Documentos a pagar USD'" do
+      
+      it "should decrement 'Banco ARS' by currency_change*represent_value" do
+        banco = LedgerAccount.get('banco')
+        balance_banco_ars_before_op = banco.balance_ars
+
+        documentos_a_pagar = LedgerAccount.get('documentos_a_pagar')
+
+        currency_change = 15.2
+        represent_value = 1000
+
+        #Decrementa banco por $15.000 -- Decrementa documentos_a_pagar por u$s1.000 (u$s1 == $15)
+        SnapplerContable.op([{account: documentos_a_pagar, value: currency_change*represent_value, ledger_currency: 'ARS', represent_value: represent_value, represent_ledger_currency: 'USD', currency_change: currency_change}], 
+                        [{account: banco, value: currency_change*represent_value, ledger_currency: 'ARS'}])
+
+        expect(banco.balance_ars).to be == balance_banco_ars_before_op - (currency_change*represent_value)
+      end
+
+      it "should decrement 'Documentos a pagar USD' by represent_value" do
+        banco = LedgerAccount.get('banco')
+
+        documentos_a_pagar = LedgerAccount.get('documentos_a_pagar')
+        balance_documentos_a_pagar_usd_before_op = documentos_a_pagar.balance_usd
+
+        currency_change = 15.2
+        represent_value = 1000
+
+        #Decrementa banco por $15.000 -- Decrementa documentos_a_pagar por u$s1.000 (u$s1 == $15)
+        SnapplerContable.op([{account: documentos_a_pagar, value: currency_change*represent_value, ledger_currency: 'ARS', represent_value: represent_value, represent_ledger_currency: 'USD', currency_change: currency_change}], 
+                        [{account: banco, value: currency_change*represent_value, ledger_currency: 'ARS'}])
+
+        expect(documentos_a_pagar.balance_usd).to be == balance_documentos_a_pagar_usd_before_op - represent_value
+      end
+
+    end
+
+  end
+
+
+  describe "Balance between two dates" do
+    
+    from = "20/10/2016"
+    to = "20/11/2016"
+
+    it "should return balance between #{from} and #{to}" do
+      caja = LedgerAccount.get('caja')
+      mercaderia = LedgerAccount.get('mercaderia')
+      ventas = LedgerAccount.get('ventas')
+      cmv = LedgerAccount.get('cmv')
+
+      sale_value = 2500
+
+      # Dos ventas el 25/10/2016 por un total de 5000 ###################
+      sales_date = "25/10/2016".to_datetime
+      2.times do
+        SnapplerContable.op([{account: caja, value: sale_value, ledger_currency: 'ARS'}], 
+                        [{account: ventas, value: sale_value, ledger_currency: 'ARS'}],
+                        { datetime: sales_date })
+        SnapplerContable.op([{account: cmv, value: 1800, ledger_currency: 'ARS'}], 
+                        [{account: mercaderia, value: 1800, ledger_currency: 'ARS'}],
+                        { datetime: sales_date })
+      end
+
+      # Una venta el 25/11/2016 por un total de 2500 ####################
+      sale_date = "25/11/2016".to_datetime
+      SnapplerContable.op([{account: caja, value: sale_value, ledger_currency: 'ARS'}], 
+                      [{account: ventas, value: sale_value, ledger_currency: 'ARS'}],
+                      { datetime: sale_date })
+      SnapplerContable.op([{account: cmv, value: 900, ledger_currency: 'ARS'}], 
+                      [{account: mercaderia, value: 900, ledger_currency: 'ARS'}],
+                      { datetime: sale_date })
+
+      # Balance de ventas entre las 20/10/2016 y 20/11/2016 debe ser de (sale_value*2)
+
+      expect(ventas.balance_ars({from: from, to: to})).to be == sale_value*2
+    end
+
+  end
+
+  describe "SnapplerContable op" do
+    
+    it "should raise error when 'DEBE' amount is not equal to 'HABER' amount" do
+      caja = LedgerAccount.get('caja')
+      banco = LedgerAccount.get('banco')
+      expect { SnapplerContable.op([{account: caja, value: 100}], [{account: banco, value: 150}]) }.to raise_error /\ALas sumas del DEBE y HABER son diferentes/
+    end
+
+    it "should raise error when 'DEBE' or 'HABER' array is missing" do
+      caja = LedgerAccount.get('caja')
+      expect { SnapplerContable.op([{account: caja, value: 100}]) }. to raise_error ArgumentError, /\Awrong number of arguments/
+    end
+
+  end
+
+
+end