refactor: GL entries

packages/server-nest/src/modules/Bills/commands/BillGLEntries.ts

@@ -1,288 +0,0 @@
-// import moment from 'moment';
-// import { sumBy } from 'lodash';
-// import { Knex } from 'knex';
-// import { Inject, Service } from 'typedi';
-// import * as R from 'ramda';
-// import { AccountNormal, IBill, IItemEntry, ILedgerEntry } from '@/interfaces';
-// import HasTenancyService from '@/services/Tenancy/TenancyService';
-// import Ledger from '@/services/Accounting/Ledger';
-// import LedgerStorageService from '@/services/Accounting/LedgerStorageService';
-// import ItemsEntriesService from '@/services/Items/ItemsEntriesService';
-
-// @Service()
-// export class BillGLEntries {
-//   @Inject()
-//   private tenancy: HasTenancyService;
-
-//   @Inject()
-//   private ledgerStorage: LedgerStorageService;
-
-//   @Inject()
-//   private itemsEntriesService: ItemsEntriesService;
-
-//   /**
-//    * Creates bill GL entries.
-//    * @param {number} tenantId -
-//    * @param {number} billId -
-//    * @param {Knex.Transaction} trx -
-//    */
-//   public writeBillGLEntries = async (
-//     tenantId: number,
-//     billId: number,
-//     trx?: Knex.Transaction
-//   ) => {
-//     const { accountRepository } = this.tenancy.repositories(tenantId);
-//     const { Bill } = this.tenancy.models(tenantId);
-
-//     // Retrieves bill with associated entries and landed costs.
-//     const bill = await Bill.query(trx)
-//       .findById(billId)
-//       .withGraphFetched('entries.item')
-//       .withGraphFetched('entries.allocatedCostEntries')
-//       .withGraphFetched('locatedLandedCosts.allocateEntries');
-
-//     // Finds or create a A/P account based on the given currency.
-//     const APAccount = await accountRepository.findOrCreateAccountsPayable(
-//       bill.currencyCode,
-//       {},
-//       trx
-//     );
-//     // Find or create tax payable account.
-//     const taxPayableAccount = await accountRepository.findOrCreateTaxPayable(
-//       {},
-//       trx
-//     );
-//     const billLedger = this.getBillLedger(
-//       bill,
-//       APAccount.id,
-//       taxPayableAccount.id
-//     );
-//     // Commit the GL enties on the storage.
-//     await this.ledgerStorage.commit(tenantId, billLedger, trx);
-//   };
-
-//   /**
-//    * Reverts the given bill GL entries.
-//    * @param {number} tenantId
-//    * @param {number} billId
-//    * @param {Knex.Transaction} trx
-//    */
-//   public revertBillGLEntries = async (
-//     tenantId: number,
-//     billId: number,
-//     trx?: Knex.Transaction
-//   ) => {
-//     await this.ledgerStorage.deleteByReference(tenantId, billId, 'Bill', trx);
-//   };
-
-//   /**
-//    * Rewrites the given bill GL entries.
-//    * @param {number} tenantId
-//    * @param {number} billId
-//    * @param {Knex.Transaction} trx
-//    */
-//   public rewriteBillGLEntries = async (
-//     tenantId: number,
-//     billId: number,
-//     trx?: Knex.Transaction
-//   ) => {
-//     // Reverts the bill GL entries.
-//     await this.revertBillGLEntries(tenantId, billId, trx);
-
-//     // Writes the bill GL entries.
-//     await this.writeBillGLEntries(tenantId, billId, trx);
-//   };
-
-//   /**
-//    * Retrieves the bill common entry.
-//    * @param {IBill} bill
-//    * @returns {ILedgerEntry}
-//    */
-//   private getBillCommonEntry = (bill: IBill) => {
-//     return {
-//       debit: 0,
-//       credit: 0,
-//       currencyCode: bill.currencyCode,
-//       exchangeRate: bill.exchangeRate || 1,
-
-//       transactionId: bill.id,
-//       transactionType: 'Bill',
-
-//       date: moment(bill.billDate).format('YYYY-MM-DD'),
-//       userId: bill.userId,
-
-//       referenceNumber: bill.referenceNo,
-//       transactionNumber: bill.billNumber,
-
-//       branchId: bill.branchId,
-//       projectId: bill.projectId,
-
-//       createdAt: bill.createdAt,
-//     };
-//   };
-
-//   /**
-//    * Retrieves the bill item inventory/cost entry.
-//    * @param {IBill} bill -
-//    * @param {IItemEntry} entry -
-//    * @param {number} index -
-//    */
-//   private getBillItemEntry = R.curry(
-//     (bill: IBill, entry: IItemEntry, index: number): ILedgerEntry => {
-//       const commonJournalMeta = this.getBillCommonEntry(bill);
-
-//       const localAmount = bill.exchangeRate * entry.amountExludingTax;
-//       const landedCostAmount = sumBy(entry.allocatedCostEntries, 'cost');
-
-//       return {
-//         ...commonJournalMeta,
-//         debit: localAmount + landedCostAmount,
-//         accountId:
-//           ['inventory'].indexOf(entry.item.type) !== -1
-//             ? entry.item.inventoryAccountId
-//             : entry.costAccountId,
-//         index: index + 1,
-//         indexGroup: 10,
-//         itemId: entry.itemId,
-//         itemQuantity: entry.quantity,
-//         accountNormal: AccountNormal.DEBIT,
-//       };
-//     }
-//   );
-
-//   /**
-//    * Retrieves the bill landed cost entry.
-//    * @param {IBill} bill -
-//    * @param {} landedCost -
-//    * @param {number} index -
-//    */
-//   private getBillLandedCostEntry = R.curry(
-//     (bill: IBill, landedCost, index: number): ILedgerEntry => {
-//       const commonJournalMeta = this.getBillCommonEntry(bill);
-
-//       return {
-//         ...commonJournalMeta,
-//         credit: landedCost.amount,
-//         accountId: landedCost.costAccountId,
-//         accountNormal: AccountNormal.DEBIT,
-//         index: 1,
-//         indexGroup: 20,
-//       };
-//     }
-//   );
-
-//   /**
-//    * Retrieves the bill payable entry.
-//    * @param   {number} payableAccountId
-//    * @param   {IBill} bill
-//    * @returns {ILedgerEntry}
-//    */
-//   private getBillPayableEntry = (
-//     payableAccountId: number,
-//     bill: IBill
-//   ): ILedgerEntry => {
-//     const commonJournalMeta = this.getBillCommonEntry(bill);
-
-//     return {
-//       ...commonJournalMeta,
-//       credit: bill.totalLocal,
-//       accountId: payableAccountId,
-//       contactId: bill.vendorId,
-//       accountNormal: AccountNormal.CREDIT,
-//       index: 1,
-//       indexGroup: 5,
-//     };
-//   };
-
-//   /**
-//    * Retrieves the bill tax GL entry.
-//    * @param {IBill} bill -
-//    * @param {number} taxPayableAccountId -
-//    * @param {IItemEntry} entry -
-//    * @param {number} index -
-//    * @returns {ILedgerEntry}
-//    */
-//   private getBillTaxEntry = R.curry(
-//     (
-//       bill: IBill,
-//       taxPayableAccountId: number,
-//       entry: IItemEntry,
-//       index: number
-//     ): ILedgerEntry => {
-//       const commonJournalMeta = this.getBillCommonEntry(bill);
-
-//       return {
-//         ...commonJournalMeta,
-//         debit: entry.taxAmount,
-//         index,
-//         indexGroup: 30,
-//         accountId: taxPayableAccountId,
-//         accountNormal: AccountNormal.CREDIT,
-//         taxRateId: entry.taxRateId,
-//         taxRate: entry.taxRate,
-//       };
-//     }
-//   );
-
-//   /**
-//    * Retrieves the bill tax GL entries.
-//    * @param {IBill} bill
-//    * @param {number} taxPayableAccountId
-//    * @returns {ILedgerEntry[]}
-//    */
-//   private getBillTaxEntries = (bill: IBill, taxPayableAccountId: number) => {
-//     // Retrieves the non-zero tax entries.
-//     const nonZeroTaxEntries = this.itemsEntriesService.getNonZeroEntries(
-//       bill.entries
-//     );
-//     const transformTaxEntry = this.getBillTaxEntry(bill, taxPayableAccountId);
-
-//     return nonZeroTaxEntries.map(transformTaxEntry);
-//   };
-
-//   /**
-//    * Retrieves the given bill GL entries.
-//    * @param {IBill} bill
-//    * @param {number} payableAccountId
-//    * @returns {ILedgerEntry[]}
-//    */
-//   private getBillGLEntries = (
-//     bill: IBill,
-//     payableAccountId: number,
-//     taxPayableAccountId: number
-//   ): ILedgerEntry[] => {
-//     const payableEntry = this.getBillPayableEntry(payableAccountId, bill);
-
-//     const itemEntryTransformer = this.getBillItemEntry(bill);
-//     const landedCostTransformer = this.getBillLandedCostEntry(bill);
-
-//     const itemsEntries = bill.entries.map(itemEntryTransformer);
-//     const landedCostEntries = bill.locatedLandedCosts.map(
-//       landedCostTransformer
-//     );
-//     const taxEntries = this.getBillTaxEntries(bill, taxPayableAccountId);
-
-//     // Allocate cost entries journal entries.
-//     return [payableEntry, ...itemsEntries, ...landedCostEntries, ...taxEntries];
-//   };
-
-//   /**
-//    * Retrieves the given bill ledger.
-//    * @param {IBill} bill
-//    * @param {number} payableAccountId
-//    * @returns {Ledger}
-//    */
-//   private getBillLedger = (
-//     bill: IBill,
-//     payableAccountId: number,
-//     taxPayableAccountId: number
-//   ) => {
-//     const entries = this.getBillGLEntries(
-//       bill,
-//       payableAccountId,
-//       taxPayableAccountId
-//     );
-
-//     return new Ledger(entries);
-//   };
-// }

packages/server-nest/src/modules/Bills/commands/BillGLEntriesSubscriber.ts

@@ -1,75 +0,0 @@
-// import { Inject, Service } from 'typedi';
-// import events from '@/subscribers/events';
-// import {
-//   IBillCreatedPayload,
-//   IBillEditedPayload,
-//   IBIllEventDeletedPayload,
-//   IBillOpenedPayload,
-// } from '@/interfaces';
-// import { BillGLEntries } from './BillGLEntries';
-
-// @Service()
-// export class BillGLEntriesSubscriber {
-//   @Inject()
-//   private billGLEntries: BillGLEntries;
-
-//   /**
-//    * Attaches events with handles.
-//    */
-//   public attach(bus) {
-//     bus.subscribe(
-//       events.bill.onCreated,
-//       this.handlerWriteJournalEntriesOnCreate
-//     );
-//     bus.subscribe(
-//       events.bill.onOpened,
-//       this.handlerWriteJournalEntriesOnCreate
-//     );
-//     bus.subscribe(
-//       events.bill.onEdited,
-//       this.handleOverwriteJournalEntriesOnEdit
-//     );
-//     bus.subscribe(events.bill.onDeleted, this.handlerDeleteJournalEntries);
-//   }
-
-//   /**
-//    * Handles writing journal entries once bill created.
-//    * @param {IBillCreatedPayload} payload -
-//    */
-//   private handlerWriteJournalEntriesOnCreate = async ({
-//     tenantId,
-//     bill,
-//     trx,
-//   }: IBillCreatedPayload | IBillOpenedPayload) => {
-//     if (!bill.openedAt) return null;
-
-//     await this.billGLEntries.writeBillGLEntries(tenantId, bill.id, trx);
-//   };
-
-//   /**
-//    * Handles the overwriting journal entries once bill edited.
-//    * @param {IBillEditedPayload} payload -
-//    */
-//   private handleOverwriteJournalEntriesOnEdit = async ({
-//     tenantId,
-//     billId,
-//     bill,
-//     trx,
-//   }: IBillEditedPayload) => {
-//     if (!bill.openedAt) return null;
-
-//     await this.billGLEntries.rewriteBillGLEntries(tenantId, billId, trx);
-//   };
-
-//   /**
-//    * Handles revert journal entries on bill deleted.
-//    * @param {IBIllEventDeletedPayload} payload -
-//    */
-//   private handlerDeleteJournalEntries = async ({
-//     tenantId,
-//     billId,
-//     trx,
-//   }: IBIllEventDeletedPayload) => {
-//     await this.billGLEntries.revertBillGLEntries(tenantId, billId, trx);
-//   };
-// }

packages/server-nest/src/modules/Bills/commands/BillsGL.ts

@@ -0,0 +1,243 @@
+import { sumBy } from 'lodash';
+import { ILedgerEntry } from '@/modules/Ledger/types/Ledger.types';
+import { ItemEntry } from '@/modules/Items/models/ItemEntry';
+import { Bill } from '../models/Bill';
+import { AccountNormal } from '@/modules/Accounts/Accounts.types';
+import { Ledger } from '@/modules/Ledger/Ledger';
+import { BillLandedCost } from '@/modules/BillLandedCosts/models/BillLandedCost';
+
+export class BillGL {
+  private bill: Bill;
+  private payableAccountId: number;
+  private taxPayableAccountId: number;
+  private purchaseDiscountAccountId: number;
+  private otherExpensesAccountId: number;
+
+  constructor(bill: Bill) {
+    this.bill = bill;
+  }
+
+  setPayableAccountId(payableAccountId: number) {
+    this.payableAccountId = payableAccountId;
+    return this;
+  }
+
+  setTaxPayableAccountId(taxPayableAccountId: number) {
+    this.taxPayableAccountId = taxPayableAccountId;
+    return this;
+  }
+
+  setPurchaseDiscountAccountId(purchaseDiscountAccountId: number) {
+    this.purchaseDiscountAccountId = purchaseDiscountAccountId;
+    return this;
+  }
+
+  setOtherExpensesAccountId(otherExpensesAccountId: number) {
+    this.otherExpensesAccountId = otherExpensesAccountId;
+    return this;
+  }
+
+  /**
+   * Retrieves the bill common entry.
+   * @returns {ILedgerEntry}
+   */
+  private get billCommonEntry() {
+    return {
+      debit: 0,
+      credit: 0,
+
+      currencyCode: this.bill.currencyCode,
+      exchangeRate: this.bill.exchangeRate || 1,
+
+      transactionId: this.bill.id,
+      transactionType: 'Bill',
+
+      date: moment(this.bill.billDate).format('YYYY-MM-DD'),
+      userId: this.bill.userId,
+
+      referenceNumber: this.bill.referenceNo,
+      transactionNumber: this.bill.billNumber,
+
+      branchId: this.bill.branchId,
+      projectId: this.bill.projectId,
+
+      createdAt: this.bill.createdAt,
+    };
+  }
+
+  /**
+   * Retrieves the bill item inventory/cost entry.
+   * @param {ItemEntry} entry -
+   * @param {number} index -
+   */
+  private getBillItemEntry(entry: ItemEntry, index: number): ILedgerEntry {
+    const commonJournalMeta = this.billCommonEntry;
+    const totalLocal = this.bill.exchangeRate * entry.totalExcludingTax;
+    const landedCostAmount = sumBy(entry.allocatedCostEntries, 'cost');
+
+    return {
+      ...commonJournalMeta,
+      debit: totalLocal + landedCostAmount,
+      accountId:
+        ['inventory'].indexOf(entry.item.type) !== -1
+          ? entry.item.inventoryAccountId
+          : entry.costAccountId,
+      index: index + 1,
+      indexGroup: 10,
+      itemId: entry.itemId,
+      itemQuantity: entry.quantity,
+      accountNormal: AccountNormal.DEBIT,
+    };
+  }
+
+  /**
+   * Retrieves the bill landed cost entry.
+   * @param {BillLandedCost} landedCost - Landed cost
+   * @param {number} index - Index
+   */
+  private getBillLandedCostEntry(
+    landedCost: BillLandedCost,
+    index: number,
+  ): ILedgerEntry {
+    const commonJournalMeta = this.billCommonEntry;
+
+    return {
+      ...commonJournalMeta,
+      credit: landedCost.amount,
+      accountId: landedCost.costAccountId,
+      accountNormal: AccountNormal.DEBIT,
+      index: 1,
+      indexGroup: 20,
+    };
+  }
+
+  /**
+   * Retrieves the bill payable entry.
+   * @returns {ILedgerEntry}
+   */
+  private get billPayableEntry(): ILedgerEntry {
+    const commonJournalMeta = this.billCommonEntry;
+
+    return {
+      ...commonJournalMeta,
+      credit: this.bill.totalLocal,
+      accountId: this.payableAccountId,
+      contactId: this.bill.vendorId,
+      accountNormal: AccountNormal.CREDIT,
+      index: 1,
+      indexGroup: 5,
+    };
+  }
+
+  /**
+   * Retrieves the bill tax GL entry.
+   * @param {IBill} bill -
+   * @param {number} taxPayableAccountId -
+   * @param {IItemEntry} entry -
+   * @param {number} index -
+   * @returns {ILedgerEntry}
+   */
+  private getBillTaxEntry(entry: ItemEntry, index: number): ILedgerEntry {
+    const commonJournalMeta = this.billCommonEntry;
+
+    return {
+      ...commonJournalMeta,
+      debit: entry.taxAmount,
+      index,
+      indexGroup: 30,
+      accountId: this.taxPayableAccountId,
+      accountNormal: AccountNormal.CREDIT,
+      taxRateId: entry.taxRateId,
+      taxRate: entry.taxRate,
+    };
+  }
+
+  /**
+   * Retrieves the bill tax GL entries.
+   * @param {IBill} bill
+   * @param {number} taxPayableAccountId
+   * @returns {ILedgerEntry[]}
+   */
+  // private getBillTaxEntries = () => {
+  //   // Retrieves the non-zero tax entries.
+  //   const nonZeroTaxEntries = this.itemsEntriesService.getNonZeroEntries(
+  //     this.bill.entries,
+  //   );
+  //   const transformTaxEntry = this.getBillTaxEntry(
+  //     this.bill,
+  //     this.taxPayableAccountId,
+  //   );
+
+  //   return nonZeroTaxEntries.map(transformTaxEntry);
+  // };
+
+  /**
+   * Retrieves the purchase discount GL entry.
+   * @returns {ILedgerEntry}
+   */
+  private get purchaseDiscountEntry(): ILedgerEntry {
+    const commonEntry = this.billCommonEntry;
+
+    return {
+      ...commonEntry,
+      credit: this.bill.discountAmountLocal,
+      accountId: this.purchaseDiscountAccountId,
+      accountNormal: AccountNormal.DEBIT,
+      index: 1,
+      indexGroup: 40,
+    };
+  }
+
+  /**
+   * Retrieves the purchase other charges GL entry.
+   * @returns {ILedgerEntry}
+   */
+  private get adjustmentEntry(): ILedgerEntry {
+    const commonEntry = this.billCommonEntry;
+    const adjustmentAmount = Math.abs(this.bill.adjustmentLocal);
+
+    return {
+      ...commonEntry,
+      debit: this.bill.adjustmentLocal > 0 ? adjustmentAmount : 0,
+      credit: this.bill.adjustmentLocal < 0 ? adjustmentAmount : 0,
+      accountId: this.otherExpensesAccountId,
+      accountNormal: AccountNormal.DEBIT,
+      index: 1,
+      indexGroup: 40,
+    };
+  }
+
+  /**
+   * Retrieves the given bill GL entries.
+   * @returns {ILedgerEntry[]}
+   */
+  private getBillGLEntries = (): ILedgerEntry[] => {
+    const payableEntry = this.billPayableEntry;
+
+    const itemsEntries = this.bill.entries.map((entry, index) =>
+      this.getBillItemEntry(entry, index),
+    );
+    const landedCostEntries = this.bill.locatedLandedCosts.map(
+      (landedCost, index) => this.getBillLandedCostEntry(landedCost, index),
+    );
+
+    // Allocate cost entries journal entries.
+    return [
+      payableEntry,
+      ...itemsEntries,
+      ...landedCostEntries,
+      this.purchaseDiscountEntry,
+      this.adjustmentEntry,
+    ];
+  };
+
+  /**
+   * Retrieves the given bill ledger.
+   * @returns {Ledger}
+   */
+  public getBillLedger = () => {
+    const entries = this.getBillGLEntries();
+
+    return new Ledger(entries);
+  };
+}

packages/server-nest/src/modules/Bills/commands/BillsGLEntries.ts

@@ -0,0 +1,97 @@
+import { Knex } from 'knex';
+import { LedgerStorageService } from '@/modules/Ledger/LedgerStorage.service';
+import { AccountRepository } from '@/modules/Accounts/repositories/Account.repository';
+import { Bill } from '../models/Bill';
+import { Injectable } from '@nestjs/common';
+import { BillGL } from './BillsGL';
+
+@Injectable()
+export class BillGLEntries {
+  /**
+   * @param {LedgerStorageService} ledgerStorage - Ledger storage service.
+   * @param {AccountRepository} accountRepository - Account repository.
+   * @param {typeof Bill} billModel - Bill model.
+   */
+  constructor(
+    private readonly ledgerStorage: LedgerStorageService,
+    private readonly accountRepository: AccountRepository,
+    private readonly billModel: typeof Bill,
+  ) {}
+
+  /**
+   * Creates bill GL entries.
+   * @param {number} billId - Bill id.
+   * @param {Knex.Transaction} trx - Knex transaction.
+   */
+  public writeBillGLEntries = async (
+    billId: number,
+    trx?: Knex.Transaction,
+  ) => {
+    // Retrieves bill with associated entries and landed costs.
+    const bill = await this.billModel
+      .query(trx)
+      .findById(billId)
+      .withGraphFetched('entries.item')
+      .withGraphFetched('entries.allocatedCostEntries')
+      .withGraphFetched('locatedLandedCosts.allocateEntries');
+
+    // Finds or create a A/P account based on the given currency.
+    const APAccount = await this.accountRepository.findOrCreateAccountsPayable(
+      bill.currencyCode,
+      {},
+      trx,
+    );
+    // Find or create tax payable account.
+    const taxPayableAccount =
+      await this.accountRepository.findOrCreateTaxPayable({}, trx);
+
+    // Find or create other expenses account.
+    const otherExpensesAccount =
+      await this.accountRepository.findOrCreateOtherExpensesAccount({}, trx);
+
+    // Find or create purchase discount account.
+    const purchaseDiscountAccount =
+      await this.accountRepository.findOrCreatePurchaseDiscountAccount({}, trx);
+
+    // Retrieves the bill ledger.
+    const billLedger = new BillGL(bill)
+      .setPayableAccountId(APAccount.id)
+      .setTaxPayableAccountId(taxPayableAccount.id)
+      .setPurchaseDiscountAccountId(purchaseDiscountAccount.id)
+      .setOtherExpensesAccountId(otherExpensesAccount.id)
+      .getBillLedger();
+
+    // Commit the GL enties on the storage.
+    await this.ledgerStorage.commit(billLedger, trx);
+  };
+
+  /**
+   * Reverts the given bill GL entries.
+   * @param {number} tenantId
+   * @param {number} billId
+   * @param {Knex.Transaction} trx
+   */
+  public revertBillGLEntries = async (
+    billId: number,
+    trx?: Knex.Transaction,
+  ) => {
+    await this.ledgerStorage.deleteByReference(billId, 'Bill', trx);
+  };
+
+  /**
+   * Rewrites the given bill GL entries.
+   * @param {number} tenantId
+   * @param {number} billId
+   * @param {Knex.Transaction} trx
+   */
+  public rewriteBillGLEntries = async (
+    billId: number,
+    trx?: Knex.Transaction,
+  ) => {
+    // Reverts the bill GL entries.
+    await this.revertBillGLEntries(billId, trx);
+
+    // Writes the bill GL entries.
+    await this.writeBillGLEntries(billId, trx);
+  };
+}