feat: general ledger sub-accounts

packages/server/src/interfaces/GeneralLedgerSheet.ts

@@ -56,6 +56,8 @@ export interface IGeneralLedgerSheetAccount {
   transactions: IGeneralLedgerSheetAccountTransaction[];
   openingBalance: IGeneralLedgerSheetAccountBalance;
   closingBalance: IGeneralLedgerSheetAccountBalance;
+  closingBalanceSubaccounts: IGeneralLedgerSheetAccountBalance;
+  children?: IGeneralLedgerSheetAccount[];
 }
 
 export type IGeneralLedgerSheetData = IGeneralLedgerSheetAccount[];

packages/server/src/services/Accounting/Ledger.ts

@@ -51,7 +51,7 @@ export default class Ledger implements ILedger {
 
   /**
    * Filters entries by the given accounts ids then returns a new ledger.
-   * @param {number[]} accountIds 
+   * @param {number[]} accountIds
    * @returns {ILedger}
    */
   public whereAccountsIds(accountIds: number[]): ILedger {
@@ -274,4 +274,14 @@ export default class Ledger implements ILedger {
     const entries = Ledger.mappingTransactions(transactions);
     return new Ledger(entries);
   }
+
+  /**
+   * Retrieve the transaction amount.
+   * @param {number} credit - Credit amount.
+   * @param {number} debit - Debit amount.
+   * @param {string} normal - Credit or debit.
+   */
+  static getAmount(credit: number, debit: number, normal: string) {
+    return normal === 'credit' ? credit - debit : debit - credit;
+  }
 }

packages/server/src/services/FinancialStatements/BalanceSheet/BalanceSheetAggregators.ts

@@ -1,6 +1,4 @@
 import * as R from 'ramda';
-import { FinancialPreviousPeriod } from '../FinancialPreviousPeriod';
-import { FinancialHorizTotals } from '../FinancialHorizTotals';
 import { FinancialSheetStructure } from '../FinancialSheetStructure';
 import {
   BALANCE_SHEET_SCHEMA_NODE_TYPE,

packages/server/src/services/FinancialStatements/GeneralLedger/GeneralLedger.ts

@@ -1,5 +1,6 @@
-import { isEmpty, get, last, sumBy } from 'lodash';
+import { isEmpty, get, last, sumBy, first, head } from 'lodash';
 import moment from 'moment';
+import * as R from 'ramda';
 import {
   IGeneralLedgerSheetQuery,
   IGeneralLedgerSheetAccount,
@@ -10,11 +11,16 @@ import {
 } from '@/interfaces';
 import FinancialSheet from '../FinancialSheet';
 import { GeneralLedgerRepository } from './GeneralLedgerRepository';
+import { FinancialSheetStructure } from '../FinancialSheetStructure';
+import { flatToNestedArray } from '@/utils';
+import Ledger from '@/services/Accounting/Ledger';
 
 /**
  * General ledger sheet.
  */
-export default class GeneralLedgerSheet extends FinancialSheet {
+export default class GeneralLedgerSheet extends R.compose(
+  FinancialSheetStructure
+)(FinancialSheet) {
   tenantId: number;
   query: IGeneralLedgerSheetQuery;
   baseCurrency: string;
@@ -46,13 +52,14 @@ export default class GeneralLedgerSheet extends FinancialSheet {
   }
 
   /**
-   * Retrieve the transaction amount.
-   * @param {number} credit - Credit amount.
-   * @param {number} debit - Debit amount.
-   * @param {string} normal - Credit or debit.
+   * Calculate the running balance.
+   * @param {number} amount - Transaction amount.
+   * @param {number} lastRunningBalance - Last running balance.
+   * @param {number} openingBalance - Opening balance.
+   * @return {number} Running balance.
    */
-  getAmount(credit: number, debit: number, normal: string) {
-    return normal === 'credit' ? credit - debit : debit - credit;
+  calculateRunningBalance(amount: number, lastRunningBalance: number): number {
+    return amount + lastRunningBalance;
   }
 
   /**
@@ -60,26 +67,38 @@ export default class GeneralLedgerSheet extends FinancialSheet {
    * @param {ILedgerEntry} entry -
    * @return {IGeneralLedgerSheetAccountTransaction}
    */
-  entryReducer(
-    entries: IGeneralLedgerSheetAccountTransaction[],
+  private getEntryRunningBalance(
     entry: ILedgerEntry,
-    openingBalance: number
-  ): IGeneralLedgerSheetAccountTransaction[] {
-    const lastEntry = last(entries);
+    openingBalance: number,
+    runningBalance?: number
+  ): number {
+    const lastRunningBalance = runningBalance || openingBalance;
 
-    const contact = this.repository.contactsById.get(entry.contactId);
-    const amount = this.getAmount(
+    const amount = Ledger.getAmount(
       entry.credit,
       entry.debit,
       entry.accountNormal
     );
-    const runningBalance =
-      amount + (!isEmpty(entries) ? lastEntry.runningBalance : openingBalance);
+    return this.calculateRunningBalance(amount, lastRunningBalance);
+  }
 
-    const newEntry = {
+  /**
+   *
+   * @param entry
+   * @param runningBalance
+   * @returns
+   */
+  private entryMapper(entry: ILedgerEntry, runningBalance: number) {
+    const contact = this.repository.contactsById.get(entry.contactId);
+    const amount = Ledger.getAmount(
+      entry.credit,
+      entry.debit,
+      entry.accountNormal
+    );
+    return {
+      id: entry.id,
       date: entry.date,
       dateFormatted: moment(entry.date).format('YYYY MMM DD'),
-      entryId: entry.id,
 
       transactionNumber: entry.transactionNumber,
       referenceType: entry.referenceType,
@@ -104,10 +123,7 @@ export default class GeneralLedgerSheet extends FinancialSheet {
       formattedRunningBalance: this.formatNumber(runningBalance),
 
       currencyCode: this.baseCurrency,
-    };
-    entries.push(newEntry);
-
-    return entries;
+    } as IGeneralLedgerSheetAccountTransaction;
   }
 
   /**
@@ -123,28 +139,40 @@ export default class GeneralLedgerSheet extends FinancialSheet {
       .whereAccountId(account.id)
       .getEntries();
 
-    return entries.reduce(
-      (
-        entries: IGeneralLedgerSheetAccountTransaction[],
-        entry: ILedgerEntry
-      ) => {
-        return this.entryReducer(entries, entry, openingBalance);
-      },
-      []
-    );
+    return entries
+      .reduce((prev: Array<[number, ILedgerEntry]>, current: ILedgerEntry) => {
+        const amount = this.getEntryRunningBalance(
+          current,
+          openingBalance,
+          head(last(prev)) as number
+        );
+        return new Array([amount, current]);
+      }, [])
+      .map(([runningBalance, entry]: [number, ILedgerEntry]) =>
+        this.entryMapper(entry, runningBalance)
+      );
   }
 
   /**
-   * Retrieve account opening balance.
+   * Retrieves the given account opening balance.
+   * @param {number} accountId
+   * @returns {number}
+   */
+  private accountOpeningBalance(accountId: number): number {
+    return this.repository.openingBalanceTransactionsLedger
+      .whereAccountId(accountId)
+      .getClosingBalance();
+  }
+
+  /**
+   * Retrieve the given account opening balance.
    * @param {IAccount} account
    * @return {IGeneralLedgerSheetAccountBalance}
    */
-  private accountOpeningBalance(
-    account: IAccount
+  private accountOpeningBalanceTotal(
+    accountId: number
   ): IGeneralLedgerSheetAccountBalance {
-    const amount = this.repository.openingBalanceTransactionsLedger
-      .whereAccountId(account.id)
-      .getClosingBalance();
+    const amount = this.accountOpeningBalance(accountId);
     const formattedAmount = this.formatTotalNumber(amount);
     const currencyCode = this.baseCurrency;
     const date = this.query.fromDate;
@@ -153,15 +181,31 @@ export default class GeneralLedgerSheet extends FinancialSheet {
   }
 
   /**
-   * Retrieve account closing balance.
+   * Retrieves the given account closing balance.
+   * @param {number} accountId
+   * @returns {number}
+   */
+  private accountClosingBalance(accountId: number): number {
+    const openingBalance = this.repository.openingBalanceTransactionsLedger
+      .whereAccountId(accountId)
+      .getClosingBalance();
+
+    const transactionsBalance = this.repository.transactionsLedger
+      .whereAccountId(accountId)
+      .getClosingBalance();
+
+    return openingBalance + transactionsBalance;
+  }
+
+  /**
+   * Retrieves the given account closing balance.
    * @param {IAccount} account
    * @return {IGeneralLedgerSheetAccountBalance}
    */
-  private accountClosingBalance(
-    openingBalance: number,
-    transactions: IGeneralLedgerSheetAccountTransaction[]
+  private accountClosingBalanceTotal(
+    accountId: number
   ): IGeneralLedgerSheetAccountBalance {
-    const amount = this.calcClosingBalance(openingBalance, transactions);
+    const amount = this.accountClosingBalance(accountId);
     const formattedAmount = this.formatTotalNumber(amount);
     const currencyCode = this.baseCurrency;
     const date = this.query.toDate;
@@ -169,29 +213,63 @@ export default class GeneralLedgerSheet extends FinancialSheet {
     return { amount, formattedAmount, currencyCode, date };
   }
 
-  private calcClosingBalance(
-    openingBalance: number,
-    transactions: IGeneralLedgerSheetAccountTransaction[]
-  ) {
-    return openingBalance + sumBy(transactions, (trans) => trans.amount);
-  }
+  /**
+   * Retrieves the given account closing balance with subaccounts.
+   * @param {number} accountId
+   * @returns {number}
+   */
+  private accountClosingBalanceWithSubaccounts = (
+    accountId: number
+  ): number => {
+    const depsAccountsIds =
+      this.repository.accountsGraph.dependenciesOf(accountId);
+
+    console.log([...depsAccountsIds, accountId]);
+
+    const openingBalance = this.repository.openingBalanceTransactionsLedger
+      .whereAccountsIds([...depsAccountsIds, accountId])
+      .getClosingBalance();
+
+    const transactionsBalanceWithSubAccounts =
+      this.repository.transactionsLedger
+        .whereAccountsIds([...depsAccountsIds, accountId])
+        .getClosingBalance();
+
+    const closingBalance = openingBalance + transactionsBalanceWithSubAccounts;
+
+    return closingBalance;
+  };
+
+  /**
+   *
+   * @param {number} accountId
+   * @returns {IGeneralLedgerSheetAccountBalance}
+   */
+  private accountClosingBalanceWithSubaccountsTotal = (
+    accountId: number
+  ): IGeneralLedgerSheetAccountBalance => {
+    const amount = this.accountClosingBalanceWithSubaccounts(accountId);
+    const formattedAmount = this.formatTotalNumber(amount);
+    const currencyCode = this.baseCurrency;
+    const date = this.query.toDate;
+
+    return { amount, formattedAmount, currencyCode, date };
+  };
 
   /**
    * Retreive general ledger accounts sections.
    * @param {IAccount} account
    * @return {IGeneralLedgerSheetAccount}
    */
-  private accountMapper(account: IAccount): IGeneralLedgerSheetAccount {
-    const openingBalance = this.accountOpeningBalance(account);
-
+  private accountMapper = (account: IAccount): IGeneralLedgerSheetAccount => {
+    const openingBalance = this.accountOpeningBalanceTotal(account.id);
     const transactions = this.accountTransactionsMapper(
       account,
       openingBalance.amount
     );
-    const closingBalance = this.accountClosingBalance(
-      openingBalance.amount,
-      transactions
-    );
+    const closingBalance = this.accountClosingBalanceTotal(account.id);
+    const closingBalanceSubaccounts =
+      this.accountClosingBalanceWithSubaccountsTotal(account.id);
 
     return {
       id: account.id,
@@ -202,32 +280,65 @@ export default class GeneralLedgerSheet extends FinancialSheet {
       openingBalance,
       transactions,
       closingBalance,
+      closingBalanceSubaccounts,
     };
-  }
+  };
 
   /**
-   * Retrieve mapped accounts with general ledger transactions and opeing/closing balance.
+   * Maps over deep nodes to retrieve the G/L account node.
+   * @param {IAccount[]} accounts
+   * @returns {IGeneralLedgerSheetAccount[]}
+   */
+  private accountNodesDeepMap = (
+    accounts: IAccount[]
+  ): IGeneralLedgerSheetAccount[] => {
+    return this.mapNodesDeep(accounts, this.accountMapper);
+  };
+
+  /**
+   * Transformes the flatten nodes to nested nodes.
+   */
+  private nestedAccountsNode = (flattenAccounts: IAccount[]): IAccount[] => {
+    return flatToNestedArray(flattenAccounts, {
+      id: 'id',
+      parentId: 'parentAccountId',
+    });
+  };
+
+  /**
+   * Filters account nodes.
+   * @param {IGeneralLedgerSheetAccount[]} nodes
+   * @returns  {IGeneralLedgerSheetAccount[]}
+   */
+  private filterAccountNodes = (
+    nodes: IGeneralLedgerSheetAccount[]
+  ): IGeneralLedgerSheetAccount[] => {
+    return this.filterNodesDeep(
+      nodes,
+      (generalLedgerAccount: IGeneralLedgerSheetAccount) =>
+        !(
+          generalLedgerAccount.transactions.length === 0 &&
+          this.query.noneTransactions
+        )
+    );
+  };
+
+  /**
+   * Retrieves mapped accounts with general ledger transactions and
+   * opeing/closing balance.
    * @param {IAccount[]} accounts -
    * @return {IGeneralLedgerSheetAccount[]}
    */
   private accountsWalker(accounts: IAccount[]): IGeneralLedgerSheetAccount[] {
-    return (
-      accounts
-        .map((account: IAccount) => this.accountMapper(account))
-        // Filter general ledger accounts that have no transactions
-        // when`noneTransactions` is on.
-        .filter(
-          (generalLedgerAccount: IGeneralLedgerSheetAccount) =>
-            !(
-              generalLedgerAccount.transactions.length === 0 &&
-              this.query.noneTransactions
-            )
-        )
-    );
+    return R.compose(
+      this.filterAccountNodes,
+      this.accountNodesDeepMap,
+      this.nestedAccountsNode
+    )(accounts);
   }
 
   /**
-   * Retrieve general ledger report data.
+   * Retrieves general ledger report data.
    * @return {IGeneralLedgerSheetAccount[]}
    */
   public reportData(): IGeneralLedgerSheetAccount[] {

packages/server/src/services/FinancialStatements/GeneralLedger/GeneralLedgerTable.ts

@@ -113,6 +113,27 @@ export class GeneralLedgerTable extends R.compose(
     ];
   }
 
+  /**
+   * Closing balance row column accessors.
+   * @returns {ITableColumnAccessor[]}
+   */
+  private closingBalanceWithSubaccountsColumnAccessors(): IColumnMapperMeta[] {
+    return [
+      { key: 'date', value: this.meta.toDate },
+      { key: 'account_name', value: 'Closing Balance with sub-accounts' },
+      { key: 'reference_type', accessor: '_empty_' },
+      { key: 'reference_number', accessor: '_empty_' },
+      { key: 'description', accessor: '_empty_' },
+      { key: 'credit', accessor: '_empty_' },
+      { key: 'debit', accessor: '_empty_' },
+      { key: 'amount', accessor: 'closingBalanceSubaccounts.formattedAmount' },
+      {
+        key: 'running_balance',
+        accessor: 'closingBalanceSubaccounts.formattedAmount',
+      },
+    ];
+  }
+
   /**
    * Retrieves the common table columns.
    * @returns {ITableColumn[]}
@@ -191,6 +212,21 @@ export class GeneralLedgerTable extends R.compose(
     return tableRowMapper(account, columns, meta);
   };
 
+  /**
+   * Maps the given account node to opening balance table row.
+   * @param {IGeneralLedgerSheetAccount} account
+   * @returns {ITableRow}
+   */
+  private closingBalanceWithSubaccountsMapper = (
+    account: IGeneralLedgerSheetAccount
+  ): ITableRow => {
+    const columns = this.closingBalanceWithSubaccountsColumnAccessors();
+    const meta = {
+      rowTypes: [ROW_TYPE.CLOSING_BALANCE],
+    };
+    return tableRowMapper(account, columns, meta);
+  };
+
   /**
    * Maps the given account node to transactions table rows.
    * @param {IGeneralLedgerSheetAccount} account
@@ -221,8 +257,23 @@ export class GeneralLedgerTable extends R.compose(
       rowTypes: [ROW_TYPE.ACCOUNT],
     };
     const row = tableRowMapper(account, columns, meta);
+    const closingBalanceWithSubaccounts =
+      this.closingBalanceWithSubaccountsMapper(account);
 
-    return R.assoc('children', transactions)(row);
+    const children = R.compose(
+      // Appends the closing balance with sub-accounts row if the account has children accounts.
+      R.when(
+        () => account.children?.length > 0,
+        R.append(closingBalanceWithSubaccounts)
+      ),
+      R.concat(R.defaultTo([], transactions)),
+      R.when(
+        () => account?.children?.length > 0,
+        R.concat(R.defaultTo([], account.children))
+      )
+    )([]);
+
+    return R.assoc('children', children)(row);
   };
 
   /**
@@ -233,7 +284,7 @@ export class GeneralLedgerTable extends R.compose(
   private accountsMapper = (
     accounts: IGeneralLedgerSheetAccount[]
   ): ITableRow[] => {
-    return this.mapNodesDeep(accounts, this.accountMapper);
+    return this.mapNodesDeepReverse(accounts, this.accountMapper);
   };
 
   /**
@@ -250,7 +301,6 @@ export class GeneralLedgerTable extends R.compose(
    */
   public tableColumns(): ITableColumn[] {
     const columns = this.commonColumns();
-
     return R.compose(this.tableColumnsCellIndexing)(columns);
   }
 }