shutro-erp 0.3.5 → 0.3.7

package/dist/accounting/module.js

@@ -18,9 +18,13 @@ import { messagingShutro } from '../messaging/index.js';
 import { approvalGuard, permissionsShutro, requestApprovals } from '../permissions/index.js';
 import { computeTaxes, productShutro, taxRule } from '../product/index.js';
 import { reportingShutro } from '../reporting/index.js';
+import { emitting } from '../server/index.js';
 import { orm } from '../server/orm.js';
 import { check, compute, defineModel, defineModule, extendModel, f, method, onchange, record, records, ref, } from './.kosh/bindings.js';
+import { AccountFiscalPosition, AccountFiscalPositionAccount, AccountFiscalPositionTax, applyFiscalPositions, CategoryAccounts, determineAccounts, PartnerAccounts, ProductAccounts, } from './fiscal.js';
+import { AccountFollowup, AccountFollowupLevel, AccountFollowupSent } from './followups.js';
 import { postPayments } from './payments.js';
+import { AccountBankStatement, AccountBankStatementLine, AccountReconcileRule, } from './statements.js';
 const READ = ['read'];
 const WRITE = ['read', 'write', 'create'];
 const ALL = ['read', 'write', 'create', 'unlink', 'export', 'import'];
@@ -124,6 +128,30 @@ export const ResCurrencyRate = defineModel('res.currency.rate', {
         },
     },
 });
+/**
+ * A cost centre (RFC 0024 §2.5): a department, a project, a branch — an optional dimension of journal lines that
+ * reports and budgets read. Kept small and explicit: one dimension, a tree, no distribution keys.
+ */
+export const AccountAnalytic = defineModel('account.analytic', {
+    label: 'Cost centre',
+    recName: 'name',
+    order: ['code asc', 'name asc'],
+    archivable: true,
+    companyScoped: { required: true },
+    access: { 'account.invoicing': READ, 'account.user': READ, 'account.manager': ALL },
+    fields: {
+        code: f.char({ size: 32, label: 'Code' }),
+        name: f.char({ required: true, translate: true }),
+        parent: f.many2one('account.analytic', { ondelete: 'restrict', label: 'Part of' }),
+        note: f.text(),
+    },
+    sqlConstraints: {
+        codeUnique: {
+            unique: ['company', 'code'],
+            message: 'A cost centre code is used once per company.',
+        },
+    },
+});
 export const AccountAccount = defineModel('account.account', {
     label: 'Account',
     order: ['code asc'],
@@ -140,7 +168,10 @@ export const AccountAccount = defineModel('account.account', {
                     a.displayName = `${a.code} ${a.name}`;
             }),
         }),
-        type: f.selection(ACCOUNT_TYPES, { required: true }),
+        type: f.selection(ACCOUNT_TYPES, {
+            required: true,
+            help: 'Where the account appears in the balance sheet or the profit and loss, and whether it holds receivables, payables or money.',
+        }),
         /** Lines on this account are matched against each other (receivables, payables, suspense). */
         reconcile: f.boolean({ default: false, label: 'Allow reconciliation' }),
         currency: f.many2one('res.currency', { label: 'Account currency' }),
@@ -162,9 +193,17 @@ export const AccountJournal = defineModel('account.journal', {
     fields: {
         code: f.char({ required: true, size: 8 }),
         name: f.char({ required: true, translate: true }),
-        type: f.selection(JOURNAL_TYPES, { required: true, default: 'general' }),
+        type: f.selection(JOURNAL_TYPES, {
+            required: true,
+            default: 'general',
+            help: 'What the journal records: sales, purchases, cash, bank or miscellaneous entries.',
+        }),
         /** Cash and bank journals: the account of the money; sales and purchases: the default income / expense. */
         defaultAccount: f.many2one('account.account', { checkCompany: true, label: 'Default account' }),
+        /** A bank feed adapter's name (RFC 0029 §3.1): its lines are pulled into statements. */
+        bankFeed: f.char({ label: 'Bank feed' }),
+        /** Where the feed's last pull ended. */
+        bankFeedCursor: f.char({ label: 'Feed cursor' }),
     },
     sqlConstraints: {
         codeUnique: {
@@ -197,6 +236,7 @@ export const ResBankAccount = defineModel('res.bank.account', {
 });
 export const AccountFiscalYear = defineModel('account.fiscal.year', {
     label: 'Fiscal year',
+    tracking: ['state', 'lockDate'],
     order: ['dateFrom desc'],
     companyScoped: { required: true },
     access: { 'account.invoicing': READ, 'account.user': READ, 'account.manager': ALL },
@@ -204,7 +244,11 @@ export const AccountFiscalYear = defineModel('account.fiscal.year', {
         name: f.char({ required: true }),
         dateFrom: f.date({ required: true, label: 'From' }),
         dateTo: f.date({ required: true, label: 'To' }),
-        state: f.selection({ open: 'Open', closed: 'Closed' }, { required: true, default: 'open' }),
+        state: f.selection({ open: 'Open', closed: 'Closed' }, {
+            required: true,
+            default: 'open',
+            help: 'A closed year has its result moved to retained earnings and accepts no more entries on or before its lock date.',
+        }),
         /** Set when the year closes: nothing is posted on or before it. */
         lockDate: f.date({ label: 'Lock date' }),
         /** The entry that moved the year's result to retained earnings (closing.ts). */
@@ -354,7 +398,11 @@ export const AccountTaxComponent = defineModel('account.tax.component', {
         name: f.char({ required: true, translate: true }),
         /** Its part of the tax's amount: 0.5 for half. */
         share: f.decimal({ scale: 4, required: true, default: '1' }),
-        scope: f.selection({ always: 'Always', intra: 'Within the state', inter: 'Between states or abroad' }, { required: true, default: 'always' }),
+        scope: f.selection({ always: 'Always', intra: 'Within the state', inter: 'Between states or abroad' }, {
+            required: true,
+            default: 'always',
+            help: 'When this part of the tax applies: always, only for supplies within the state, or only between states and abroad.',
+        }),
         /** What the returns call it: CGST, SGST, IGST, CESS. */
         code: f.char({ size: 16 }),
         account: f.many2one('account.account'),
@@ -483,7 +531,12 @@ export const AccountMove = defineModel('account.move', {
         }),
         journal: f.many2one('account.journal', { required: true, checkCompany: true }),
         date: f.date({ required: true, default: (env) => env.today() }),
-        kind: f.selection(MOVE_KINDS, { required: true, default: 'entry', label: 'Type' }),
+        kind: f.selection(MOVE_KINDS, {
+            required: true,
+            default: 'entry',
+            label: 'Type',
+            help: 'A journal entry, or the kind of document: customer or vendor invoice, credit note or debit note.',
+        }),
         partner: f.many2one('res.partner', { checkCompany: true }),
         ref: f.char({ label: 'Reference' }),
         currency: f.many2one('res.currency', { required: true }),
@@ -505,12 +558,14 @@ export const AccountMove = defineModel('account.move', {
             currency: 'companyCurrency',
             store: true,
             label: 'Debit',
+            help: 'The sum of the debits of the entry’s lines, in the company currency.',
             ...moveTotals,
         }),
         amountCredit: f.monetary({
             currency: 'companyCurrency',
             store: true,
             label: 'Credit',
+            help: 'The sum of the credits of the entry’s lines, in the company currency.',
             ...moveTotals,
         }),
         // Documents
@@ -547,18 +602,33 @@ export const AccountMove = defineModel('account.move', {
             }),
         }),
         paymentTerm: f.many2one('account.payment.term', { label: 'Payment terms' }),
+        /** Maps taxes and accounts when posted (RFC 0029 §3.5); empty: the partner's, or one that applies by itself. */
+        fiscalPosition: f.many2one('account.fiscal.position', {
+            ondelete: 'restrict',
+            checkCompany: true,
+            label: 'Fiscal position',
+            help: 'Maps taxes and accounts when posted; empty: the partner’s, or one that applies by itself.',
+        }),
         invoiceOrigin: f.char({ label: 'Source document' }),
         amountUntaxed: f.monetary({
             currency: 'currency',
             store: true,
             label: 'Untaxed',
+            help: 'The sum of the product lines before taxes, in the document’s currency.',
+            ...documentTotals,
+        }),
+        amountTax: f.monetary({
+            currency: 'currency',
+            store: true,
+            label: 'Taxes',
+            help: 'The taxes of the product lines, in the document’s currency.',
             ...documentTotals,
         }),
-        amountTax: f.monetary({ currency: 'currency', store: true, label: 'Taxes', ...documentTotals }),
         amountTotal: f.monetary({
             currency: 'currency',
             store: true,
             label: 'Total',
+            help: 'The untaxed amount plus the taxes: what the document is for.',
             ...documentTotals,
         }),
         /** What is still due on a posted document, in its currency. */
@@ -566,6 +636,7 @@ export const AccountMove = defineModel('account.move', {
             currency: 'currency',
             store: true,
             label: 'Amount due',
+            help: 'What is still to be paid on the posted document after the payments and credit notes matched with it.',
             ...moveResidual,
         }),
         paymentState: f.selection({
@@ -573,7 +644,12 @@ export const AccountMove = defineModel('account.move', {
             not_paid: 'Not paid',
             partial: 'Partially paid',
             paid: 'Paid',
-        }, { store: true, label: 'Payment', ...moveResidual }),
+        }, {
+            store: true,
+            label: 'Payment',
+            help: 'Whether the posted document is not paid, partially paid or paid, from what is still due on it.',
+            ...moveResidual,
+        }),
         payments: f.many2many('account.payment', { label: 'Paid by' }),
         state: f.state({
             states: {
@@ -583,6 +659,7 @@ export const AccountMove = defineModel('account.move', {
                 cancel: 'Cancelled',
             },
             initial: 'draft',
+            help: 'A draft can be changed; a bill may wait for approval; a posted entry is in the books and is corrected only by a reversal.',
             transitions: {
                 /** Bills: ask the approvers the amount needs (none needed: post right after). */
                 submit: {
@@ -770,7 +847,12 @@ export const AccountMoveLine = defineModel('account.move.line', {
             product: 'Product',
             tax: 'Tax',
             counterpart: 'Receivable / payable',
-        }, { required: true, default: 'entry', label: 'Kind' }),
+        }, {
+            required: true,
+            default: 'entry',
+            label: 'Kind',
+            help: 'A line of a journal entry, a product line of a document, or a tax or receivable / payable line made at posting.',
+        }),
         /** The document this is a product line of (null on entry lines and generated lines). */
         invoice: f.many2one('account.move', {
             store: true,
@@ -781,6 +863,11 @@ export const AccountMoveLine = defineModel('account.move.line', {
             }),
         }),
         product: f.many2one('product.product'),
+        analytic: f.many2one('account.analytic', {
+            ondelete: 'restrict',
+            label: 'Cost centre',
+            help: 'The department, project or branch the amount belongs to; reports and budgets read it.',
+        }),
         quantity: f.decimal({ scale: 3, default: '1' }),
         priceUnit: f.decimal({ scale: 2, default: '0', label: 'Unit price' }),
         /** Percent off the unit price (0–100). */
@@ -794,6 +881,7 @@ export const AccountMoveLine = defineModel('account.move.line', {
             currency: 'currency',
             store: true,
             label: 'Subtotal',
+            help: 'Quantity times unit price less the discount, before taxes, in the document’s currency.',
             ...compute('account.move.line', 'subtotal', [
                 'lineKind',
                 'quantity',
@@ -816,6 +904,7 @@ export const AccountMoveLine = defineModel('account.move.line', {
             currency: 'currency',
             store: true,
             label: 'Tax',
+            help: 'The taxes of this product line, in the document’s currency.',
             ...compute('account.move.line', 'taxAmount', [
                 'lineKind',
                 'quantity',
@@ -845,6 +934,7 @@ export const AccountMoveLine = defineModel('account.move.line', {
         balance: f.monetary({
             currency: 'companyCurrency',
             store: true,
+            help: 'Debit minus credit, in the company currency.',
             // companyCurrency too: money reads are null until it is stored, and the sides may never change again.
             ...compute('account.move.line', 'balance', ['debit', 'credit', 'companyCurrency'], (lines) => {
                 for (const l of lines)
@@ -864,6 +954,7 @@ export const AccountMoveLine = defineModel('account.move.line', {
         accountType: f.selection(ACCOUNT_TYPES, {
             store: true,
             label: 'Account type',
+            help: 'The type of the line’s account, for grouping in the reports.',
             ...compute('account.move.line', 'accountType', ['account.type'], (lines) => {
                 for (const l of lines)
                     l.accountType = l.account?.type ?? null;
@@ -887,12 +978,14 @@ export const AccountMoveLine = defineModel('account.move.line', {
             currency: 'companyCurrency',
             store: true,
             label: 'Residual',
+            help: 'What is still unmatched on this receivable or payable line, in the company currency.',
             ...lineResiduals,
         }),
         amountResidualCurrency: f.monetary({
             currency: 'currency',
             store: true,
             label: 'Residual in currency',
+            help: 'What is still unmatched on this receivable or payable line, in the entry’s currency.',
             ...lineResiduals,
         }),
         reconciled: f.boolean({ store: true, ...lineResiduals }),
@@ -949,6 +1042,8 @@ async function currentTx(env) {
  */
 async function postMoves(moves) {
     const env = moves.env;
+    // The fiscal position of each document, and its taxes mapped, before anything is computed (RFC 0029 §3.5).
+    await applyFiscalPositions(env, moves.ids);
     const loaded = await moves.load({
         lines: { taxes: { components: true } },
         partner: true,
@@ -1011,8 +1106,10 @@ async function postMoves(moves) {
                 .model('account.move')
                 .browse([m.id])
                 .productLineAccounts();
+            // Each line's account: its own, an app's, the product's, its category's or the journal's, then the position.
+            const determined = await determineAccounts(env, m.id, proposed);
             for (const l of products) {
-                const account = l.account?.id ?? proposed.get(l.id) ?? m.journal.defaultAccount?.id ?? null;
+                const account = determined.lines.get(l.id)?.account ?? null;
                 if (account === null)
                     throw fail(['lines'], `Line "${l.name ?? ''}" has no account and the journal ${m.journal.code} has no default account.`, 'Set the account on the line, or a default account on the journal.');
                 const subtotal = round(l.subtotal?.amount ?? orm.toDecimal(0));
@@ -1121,7 +1218,8 @@ async function postMoves(moves) {
                 }
             }
             // Customers' documents settle on the receivable account, vendors' on the payable one.
-            const counterpart = customer ? m.company.accountReceivable : m.company.accountPayable;
+            // The partner's account, else the company's, through the fiscal position.
+            const counterpart = determined.counterpart.account === null ? null : { id: determined.counterpart.account };
             if (counterpart === null)
                 throw fail(['partner'], `The company has no ${customer ? 'receivable' : 'payable'} account.`, 'Install a chart of accounts (Accounting › Configuration), or set the account on the company.');
             // One counterpart line per payment term part, the whole rounded total allocated between them.
@@ -1145,7 +1243,7 @@ async function postMoves(moves) {
                     {
                         move: m.id,
                         lineKind: 'counterpart',
-                        account: counterpart.id,
+                        account: orm.asId(counterpart.id, 'account.account'),
                         partner: m.partner.id,
                         name: m.ref ?? m.invoiceOrigin ?? m.name,
                         dateMaturity: due,
@@ -1254,8 +1352,17 @@ export const AccountWithholding = defineModel('account.withholding', {
     fields: {
         name: f.char({ required: true, translate: true }),
         sequence: f.integer({ required: true, default: 10 }),
-        direction: f.selection({ vendor: 'We withhold when paying vendors', customer: 'Customers withhold from us' }, { required: true, default: 'vendor' }),
-        base: f.selection({ untaxed: 'Untaxed amount', tax: 'Tax amount', total: 'Total' }, { required: true, default: 'untaxed', label: 'Computed on' }),
+        direction: f.selection({ vendor: 'We withhold when paying vendors', customer: 'Customers withhold from us' }, {
+            required: true,
+            default: 'vendor',
+            help: 'Whether we keep the amount back when paying vendors, or customers keep it back when paying us.',
+        }),
+        base: f.selection({ untaxed: 'Untaxed amount', tax: 'Tax amount', total: 'Total' }, {
+            required: true,
+            default: 'untaxed',
+            label: 'Computed on',
+            help: 'The part of the document the rate is applied to: the untaxed amount, the tax or the total.',
+        }),
         /** 0.05 for 5 %. */
         rate: f.decimal({ scale: 4, required: true, default: '0' }),
         /** A document whose total is below it is not withheld from. */
@@ -1277,6 +1384,12 @@ export const AccountWithholding = defineModel('account.withholding', {
 /** The withholdings that apply to a partner (vendor or customer): what a payment of their documents proposes. */
 export const PartnerWithholdings = extendModel('res.partner', {
     fields: {
+        /** Invoices and credit notes emailed with their PDF once posted (RFC 0029 §3.3). */
+        sendInvoicesByEmail: f.boolean({
+            default: false,
+            label: 'Send invoices by email',
+            help: 'Each invoice and credit note is emailed with its PDF when it is posted.',
+        }),
         withholdings: f.many2many('account.withholding', {
             relation: 'res_partner_withholding_rel',
             label: 'Withholdings',
@@ -1325,7 +1438,12 @@ export const AccountPayment = defineModel('account.payment', {
                     p.name = p.move?.name ?? orm.UNNUMBERED;
             }),
         }),
-        kind: f.selection({ inbound: 'Receive', outbound: 'Send' }, { required: true, default: 'inbound', label: 'Direction' }),
+        kind: f.selection({ inbound: 'Receive', outbound: 'Send' }, {
+            required: true,
+            default: 'inbound',
+            label: 'Direction',
+            help: 'Whether the money is received from the partner or sent to them.',
+        }),
         partner: f.many2one('res.partner', { required: true, checkCompany: true }),
         journal: f.many2one('account.journal', { required: true, checkCompany: true }),
         date: f.date({ required: true, default: (env) => env.today() }),
@@ -1340,6 +1458,7 @@ export const AccountPayment = defineModel('account.payment', {
             currency: 'currency',
             store: true,
             label: 'Withheld',
+            help: 'The sum of the amounts withheld (VDS, TDS); with the amount paid, it settles the documents.',
             ...compute('account.payment', 'amountWithheld', ['withholdings.amount'], (payments) => {
                 for (const p of payments)
                     p.amountWithheld = p.withholdings.sum('amount', p.currency);
@@ -1349,12 +1468,13 @@ export const AccountPayment = defineModel('account.payment', {
         state: f.state({
             states: { draft: 'Draft', posted: 'Posted', cancel: 'Cancelled' },
             initial: 'draft',
+            help: 'A draft payment can be changed; posting records it in the journal and matches it with the documents it pays.',
             transitions: {
-                post: {
+                post: emitting('account.payment.posted', {
                     from: ['draft'],
                     to: 'posted',
                     before: records('account.payment', (payments) => postPayments(payments)),
-                },
+                }),
                 cancel: { from: ['draft'], to: 'cancel' },
                 redraft: { from: ['cancel'], to: 'draft' },
             },
@@ -1374,7 +1494,7 @@ const sequence = (type, prefix) => orm.defineSequence({
 });
 export const accountingShutro = defineModule({
     name: 'accounting',
-    version: '0.3.0',
+    version: '0.8.0',
     migrations: [
         {
             version: '0.2.0',
@@ -1407,9 +1527,19 @@ export const accountingShutro = defineModule({
         sequence('general', 'MISC'),
     ],
     models: [
+        AccountBankStatement,
+        AccountBankStatementLine,
+        AccountReconcileRule,
+        AccountFollowupLevel,
+        AccountFollowup,
+        AccountFollowupSent,
+        AccountFiscalPosition,
+        AccountFiscalPositionTax,
+        AccountFiscalPositionAccount,
         ResCurrencyRate,
         ResBankAccount,
         AccountWithholding,
+        AccountAnalytic,
         AccountAccount,
         AccountJournal,
         AccountFiscalYear,
@@ -1453,5 +1583,12 @@ export const accountingShutro = defineModule({
         record('account.payment.term.line', 'term_half_now', { term: ref('account.payment.term', 'accounting.term_half'), days: 0, percent: '50' }, { noupdate: true }),
         record('account.payment.term.line', 'term_half_later', { term: ref('account.payment.term', 'accounting.term_half'), days: 30, percent: '50' }, { noupdate: true }),
     ],
-    extensions: [CompanyAccounting, TaxAccounts, PartnerWithholdings],
+    extensions: [
+        CompanyAccounting,
+        TaxAccounts,
+        PartnerWithholdings,
+        PartnerAccounts,
+        ProductAccounts,
+        CategoryAccounts,
+    ],
 });