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@@ -4,6 +4,13 @@ authors = ["Eric Forgy <[email protected]>"] | |
| version = "0.1.0" | ||
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| [deps] | ||
| BenchmarkTools = "6e4b80f9-dd63-53aa-95a3-0cdb28fa8baf" | ||
| Countries = "d5396ca0-2cf9-11e9-2c96-2532c40e11ac" | ||
| ISOCurrencies = "5683cba2-2ced-11e9-0d3f-33b1fe4e9d91" | ||
| AbstractTrees = "1520ce14-60c1-5f80-bbc7-55ef81b5835c" | ||
| Dates = "ade2ca70-3891-5945-98fb-dc099432e06a" | ||
| Positions = "81d999f0-3725-11e9-2196-fd457307c398" | ||
| Reexport = "189a3867-3050-52da-a836-e630ba90ab69" | ||
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| [extras] | ||
| Test = "8dfed614-e22c-5e08-85e1-65c5234f0b40" | ||
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| [targets] | ||
| test = ["Test"] | ||
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| # GeneralLedgers.jl |
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| module GeneralLedgers | ||
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| import ISOCurrencies.Currencies: Currency, USD | ||
| using Reexport, AbstractTrees | ||
| @reexport using Positions | ||
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| # There should be three types of accounts: | ||
| # 1. GeneralLedger - Has no parent. Has children. Cannot post journal entries directly. | ||
| # 2. AccountGroup - Has a parent. Has children. Cannot post journal entries directly. | ||
| # 3. LedgerAccount - Has a parent. Has no children. Can post journal entries directly. | ||
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| # What about "Modules"? | ||
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| # - Financial Reports | ||
| # - Audit Controls | ||
| # - Inventory Management | ||
| # - Invoice / Customer / Purchase Order / Vendor / Receipts Management | ||
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| # Account types | ||
| # - Balance Sheet | ||
| # - Income Statement | ||
| # - Retained Earnings | ||
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| abstract type Ledger end | ||
| abstract type Account end | ||
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| struct GeneralLedger <: Ledger | ||
| name::String | ||
| currency::Currency | ||
| children::Dict{String,Union{Ledger,Account}} | ||
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| GeneralLedger(name::String,currency::Currency,children=Dict{String,Union{Ledger,Account}}()) = new(name,currency,children) | ||
| end | ||
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| struct AccountGroup <: Ledger | ||
| parent::Ledger | ||
| name::String | ||
| code::String | ||
| children::Dict{String,Union{Ledger,Account}} | ||
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| function AccountGroup(parent,name,code) | ||
| haskey(parent.children,code) && error("Account code $(code) already exists.") | ||
| account = new(parent,name,code,Dict{String,Union{Ledger,Account}}()) | ||
| parent.children[code] = account | ||
| return account | ||
| end | ||
| end | ||
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| struct DebitAccount <: Account | ||
| parent::Ledger | ||
| name::String | ||
| code::String | ||
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| function DebitAccount(parent,name,code) | ||
| haskey(parent.children,code) && error("Account code $(code) already exists.") | ||
| account = new(parent,name,code) | ||
| parent.children[code] = account | ||
| return account | ||
| end | ||
| end | ||
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| struct CreditAccount <: Account | ||
| parent::Ledger | ||
| name::String | ||
| code::String | ||
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| function CreditAccount(parent,name,code) | ||
| haskey(parent.children,code) && error("Account code $(code) already exists.") | ||
| account = new(parent,name,code) | ||
| parent.children[code] = account | ||
| return account | ||
| end | ||
| end | ||
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| include("show.jl") | ||
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| function example() | ||
| ledger = GeneralLedger("NewCo",USD) | ||
| assets = DebitAccount(ledger,"Assets","1") | ||
| liabilities = CreditAccount(ledger,"Liabilities","2") | ||
| return ledger | ||
| end | ||
| include("account.jl") | ||
| include("entries.jl") | ||
| include("display.jl") | ||
| include("example.jl") | ||
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| end # module |
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| struct GeneralLedger{C} end | ||
| struct DebitGroup{C} end | ||
| struct CreditGroup{C} end | ||
| struct DebitAccount{C} end | ||
| struct CreditAccount{C} end | ||
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| mutable struct Account{C<:Currency} | ||
| parent::Union{Account,Nothing} | ||
| name::String | ||
| code::Union{String,Nothing} | ||
| isdebit::Union{Bool,Nothing} | ||
| balance::Union{Position{C},Nothing} | ||
| subaccounts::Union{Vector{Account},Nothing} | ||
| chart::Union{Dict{String,Account},Nothing} | ||
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| function Account{C}(parent,name,code,isdebit,balance,subaccounts,chart) where C<:Currency | ||
| a = new(parent,name,code,isdebit,balance,subaccounts,chart) | ||
| if !isnothing(parent) | ||
| push!(parent.subaccounts,a) | ||
| if isnothing(subaccounts) | ||
| add(a) | ||
| end | ||
| end | ||
| return a | ||
| end | ||
| end | ||
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| function get_ledger(a::Account) | ||
| p = a | ||
| while !isnothing(p.parent) | ||
| p = p.parent | ||
| end | ||
| return p | ||
| end | ||
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| function add(a::Account) | ||
| ledger = get_ledger(a) | ||
| ledger.chart[a.code] = a | ||
| end | ||
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| function accounttype(a::Account{C}) where C | ||
| if isnothing(a.parent) | ||
| return GeneralLedger{C}() | ||
| elseif a.isdebit | ||
| if isnothing(a.subaccounts) | ||
| return DebitAccount{C}() | ||
| else | ||
| return DebitGroup{C}() | ||
| end | ||
| else | ||
| if isnothing(a.subaccounts) | ||
| return CreditAccount{C}() | ||
| else | ||
| return CreditGroup{C}() | ||
| end | ||
| end | ||
| end | ||
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| DebitAccount(p,n,c,b::Position{C}=Position(Currencies.USD,0.)) where C = Account{C}(p,n,c,true,b,nothing,nothing) | ||
| CreditAccount(p,n,c,b::Position{C}=Position(Currencies.USD,0.)) where C = Account{C}(p,n,c,false,b,nothing,nothing) | ||
| DebitGroup(p,n,c,::C=Currencies.USD) where C = Account{C}(p,n,c,true,nothing,Vector{Account}(),nothing) | ||
| CreditGroup(p,n,c,::C=Currencies.USD) where C = Account{C}(p,n,c,false,nothing,Vector{Account}(),nothing) | ||
| GeneralLedger(n,::C=Currencies.USD) where C = Account{C}(nothing,n,nothing,true,nothing,Vector{Account}(),Dict{String,Account}()) | ||
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| currency(a::Account{C}) where C = C() | ||
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| balance(a::Account) = balance(a,accounttype(a)) | ||
| balance(a::Account{C}, ::Union{DebitAccount{C},CreditAccount{C}}) where C = a.balance | ||
| function balance(a::Account{C}, ::Any) where C | ||
| b = Position{C}(0.) | ||
| for account in a.subaccounts | ||
| if isequal(a.isdebit,account.isdebit) | ||
| b += balance(account) | ||
| else | ||
| b -= balance(account) | ||
| end | ||
| end | ||
| return b | ||
| end |
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| AbstractTrees.printnode(x) = AbstractTrees.printnode(stdout,x) | ||
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| AbstractTrees.children(a::Account) = _children(a,accounttype(a)) | ||
| _children(a::Account,::GeneralLedger) = isnothing(a.subaccounts) ? Vector{Account}() : [a.subaccounts;[a.chart]] | ||
| _children(a::Account,::Any) = isnothing(a.subaccounts) ? Vector{Account}() : a.subaccounts | ||
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| AbstractTrees.printnode(io::IO,a::Account) = _printnode(io,a,accounttype(a)) | ||
| _printnode(io::IO,a::Account,::GeneralLedger{C}) where C = print(io,a.name) | ||
| _printnode(io::IO,a::Account,::Union{DebitGroup,CreditGroup}) = print(io,a.name) | ||
| _printnode(io::IO,a::Account,::Union{DebitAccount,CreditAccount}) = print(io,"$(a.name): ",balance(a)) | ||
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| AbstractTrees.printnode(io::IO,c::Dict{String,Account}) = print(io,"Chart of Accounts:") | ||
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| Base.show(io::IO,a::Account) = _show(io,a,accounttype(a)) | ||
| _show(io::IO,a::Account,::Union{GeneralLedger,DebitGroup,CreditGroup}) = print_tree(io,a) | ||
| _show(io::IO,a::Account,t::Union{DebitAccount,CreditAccount}) = _printnode(io,a,t) | ||
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| Base.show(io::IO,a::DebitGroup{C}) where C = print(io,"DebitGroup{",C(),"}") | ||
| Base.show(io::IO,a::CreditGroup{C}) where C = print(io,"CreditGroup{",C(),"}") | ||
| Base.show(io::IO,a::DebitAccount{C}) where C = print(io,"DebitAccount{",C(),"}") | ||
| Base.show(io::IO,a::CreditAccount{C}) where C = print(io,"CreditAccount{",C(),"}") | ||
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| AbstractTrees.children(e::Entry) = [e.debit,e.credit,e.amount] | ||
| AbstractTrees.printnode(io::IO,c::Entry) = print(io,"Entry") | ||
| AbstractTrees.printnode(io::IO,c::Position{C}) where C = print(io,c) | ||
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| Base.show(io::IO,c::Position{C}) where C<:Currency = print(io,c.amount," ",C()) | ||
| Base.show(io::IO,e::Entry) = print_tree(io,e) | ||
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| struct Entry{C<:Currency} | ||
| debit::Account{C} | ||
| credit::Account{C} | ||
| amount::Position{C} | ||
| end | ||
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| debit!(a::Account{C},c::Position{C}) where C = debit!(a,c,accounttype(a)) | ||
| credit!(a::Account{C},c::Position{C}) where C = credit!(a,c,accounttype(a)) | ||
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| function debit!(a::Account{C},c::Position{C},::DebitAccount{C}) where C | ||
| a.balance += c | ||
| return a | ||
| end | ||
| function debit!(a::Account{C},c::Position{C},::CreditAccount{C}) where C | ||
| a.balance -= c | ||
| return a | ||
| end | ||
| function credit!(a::Account{C},c::Position{C},::CreditAccount{C}) where C | ||
| a.balance += c | ||
| return a | ||
| end | ||
| function credit!(a::Account{C},c::Position{C},::DebitAccount{C}) where C | ||
| a.balance -= c | ||
| return a | ||
| end | ||
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| function post!(e::Entry) | ||
| debit!(e.debit,e.amount) | ||
| credit!(e.credit,e.amount) | ||
| end | ||
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| function example() | ||
| ledger = GeneralLedger("NewCo") | ||
| assets = DebitGroup(ledger,"Assets","1000000") | ||
| liabilities = CreditGroup(ledger,"Liabilities","2000000") | ||
| cash = DebitAccount(assets,"Cash","1010000") | ||
| payable = CreditAccount(liabilities,"Accounts Payable","2010000") | ||
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| entry = Entry(cash,payable,Position(Currencies.USD,10.)) | ||
| return ledger, assets, liabilities, cash, payable, entry | ||
| end |
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