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refactoring: balance sheet report.
refactoring: trial balance sheet report. refactoring: general ledger report. refactoring: journal report. refactoring: P&L report.
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Ahmed Bouhuolia
@@ -0,0 +1,369 @@
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import { flatten, pick, sumBy } from 'lodash';
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import { IProfitLossSheetQuery } from "interfaces/ProfitLossSheet";
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import FinancialSheet from "../FinancialSheet";
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import {
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IAccount,
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IAccountType,
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IJournalPoster,
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IProfitLossSheetAccount,
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IProfitLossSheetTotal,
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IProfitLossSheetStatement,
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IProfitLossSheetAccountsSection,
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IProfitLossSheetTotalSection,
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} from 'interfaces';
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import { flatToNestedArray, dateRangeCollection } from 'utils';
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export default class ProfitLossSheet extends FinancialSheet {
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tenantId: number;
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query: IProfitLossSheetQuery;
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accounts: IAccount & { type: IAccountType }[];
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journal: IJournalPoster;
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dateRangeSet: string[];
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comparatorDateType: string;
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baseCurrency: string;
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/**
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* Constructor method.
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* @param {number} tenantId -
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* @param {IProfitLossSheetQuery} query -
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* @param {IAccount[]} accounts -
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* @param {IJournalPoster} transactionsJournal -
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*/
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constructor(
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tenantId: number,
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query: IProfitLossSheetQuery,
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accounts: IAccount & { type: IAccountType }[],
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journal: IJournalPoster,
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baseCurrency: string,
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) {
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super();
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this.tenantId = tenantId;
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this.query = query;
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this.numberFormat = this.query.numberFormat;
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this.accounts = accounts;
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this.journal = journal;
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this.baseCurrency = baseCurrency;
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this.comparatorDateType = query.displayColumnsType === 'total'
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? 'day'
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: query.displayColumnsBy;
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this.initDateRangeCollection();
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}
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/**
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* Filtering income accounts.
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* @return {IAccount & { type: IAccountType }[]}
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*/
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get incomeAccounts() {
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return this.accounts.filter(a => a.type.key === 'income');
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}
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/**
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* Filtering expenses accounts.
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* @return {IAccount & { type: IAccountType }[]}
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*/
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get expensesAccounts() {
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return this.accounts.filter(a => a.type.key === 'expense');
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}
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/**
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* Filter other expenses accounts.
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* @return {IAccount & { type: IAccountType }[]}}
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*/
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get otherExpensesAccounts() {
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return this.accounts.filter(a => a.type.key === 'other_expense');
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}
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/**
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* Filtering cost of sales accounts.
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* @return {IAccount & { type: IAccountType }[]}
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*/
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get costOfSalesAccounts() {
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return this.accounts.filter(a => a.type.key === 'cost_of_goods_sold');
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}
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/**
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* Initialize date range set.
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*/
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initDateRangeCollection() {
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if (this.query.displayColumnsType === 'date_periods') {
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this.dateRangeSet = dateRangeCollection(
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this.query.fromDate,
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this.query.toDate,
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this.comparatorDateType
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);
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}
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}
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/**
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* Retrieve account total in the query date.
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* @param {IAccount} account -
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* @return {IProfitLossSheetTotal}
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*/
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private getAccountTotal(account: IAccount): IProfitLossSheetTotal {
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const amount = this.journal.getAccountBalance(
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account.id,
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this.query.toDate,
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this.comparatorDateType,
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);
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const formattedAmount = this.formatNumber(amount);
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const currencyCode = this.baseCurrency;
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return { amount, formattedAmount, currencyCode };
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}
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/**
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* Retrieve account total periods.
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* @param {IAccount} account -
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* @return {IProfitLossSheetTotal[]}
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*/
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private getAccountTotalPeriods(account: IAccount): IProfitLossSheetTotal[] {
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return this.dateRangeSet.map((date) => {
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const amount = this.journal.getAccountBalance(
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account.id,
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date,
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this.comparatorDateType,
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);
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const formattedAmount = this.formatNumber(amount);
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const currencyCode = this.baseCurrency;
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return { date, amount, formattedAmount, currencyCode };
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})
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}
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/**
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* Mapping the given account to total result with account metadata.
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* @param {IAccount} account -
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* @return {IProfitLossSheetAccount}
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*/
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private accountMapper(account: IAccount): IProfitLossSheetAccount {
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const entries = this.journal.getAccountEntries(account.id);
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return {
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...pick(account, ['id', 'index', 'name', 'code', 'parentAccountId']),
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hasTransactions: entries.length > 0,
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total: this.getAccountTotal(account),
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// Date periods when display columns type `periods`.
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...(this.query.displayColumnsType === 'date_periods' && {
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totalPeriods: this.getAccountTotalPeriods(account),
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}),
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};
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}
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/**
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*
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* @param {IAccount[]} accounts -
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* @return {IProfitLossSheetAccount[]}
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*/
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private accountsWalker(accounts: IAccount & { type: IAccountType }[]): IProfitLossSheetAccount[] {
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const flattenAccounts = accounts
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.map(this.accountMapper.bind(this))
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// Filter accounts that have no transaction when `noneTransactions` is on.
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.filter((account: IProfitLossSheetAccount) =>
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!(!account.hasTransactions && this.query.noneTransactions),
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)
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// Filter accounts that have zero total amount when `noneZero` is on.
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.filter((account: IProfitLossSheetAccount) =>
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!(account.total.amount === 0 && this.query.noneZero)
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);
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return flatToNestedArray(
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flattenAccounts,
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{ id: 'id', parentId: 'parentAccountId' },
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);
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}
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/**
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* Retreive the report total section.
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* @param {IAccount[]} accounts -
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* @return {IProfitLossSheetTotal}
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*/
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private gatTotalSection(accounts: IProfitLossSheetAccount[]): IProfitLossSheetTotal {
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const amount = sumBy(accounts, 'total.amount');
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const formattedAmount = this.formatNumber(amount);
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const currencyCode = this.baseCurrency;
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return { amount, formattedAmount, currencyCode };
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}
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/**
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* Retrieve the report total section in periods display type.
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* @param {IAccount} accounts -
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* @return {IProfitLossSheetTotal[]}
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*/
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private getTotalPeriodsSection(accounts: IProfitLossSheetAccount[]): IProfitLossSheetTotal[] {
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return this.dateRangeSet.map((date, index) => {
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const amount = sumBy(accounts, `totalPeriods[${index}].amount`);
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const formattedAmount = this.formatNumber(amount);
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const currencyCode = this.baseCurrency;
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return { amount, formattedAmount, currencyCode };
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});
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}
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sectionMapper(sectionAccounts) {
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const accounts = this.accountsWalker(sectionAccounts);
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const total = this.gatTotalSection(accounts);
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return {
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accounts,
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total,
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...(this.query.displayColumnsType === 'date_periods' && {
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totalPeriods: this.getTotalPeriodsSection(accounts),
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}),
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}
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}
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/**
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* Retrieve income section.
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* @return {IProfitLossSheetIncomeSection}
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*/
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private get incomeSection(): IProfitLossSheetAccountsSection {
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return {
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sectionTitle: 'Income accounts',
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entryNormal: 'credit',
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...this.sectionMapper(this.incomeAccounts),
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};
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}
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/**
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* Retreive expenses section.
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* @return {IProfitLossSheetLossSection}
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*/
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private get expensesSection(): IProfitLossSheetAccountsSection {
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return {
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sectionTitle: 'Expense accounts',
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entryNormal: 'debit',
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...this.sectionMapper(this.expensesAccounts),
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};
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}
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/**
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* Retrieve other expenses section.
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* @return {IProfitLossSheetAccountsSection}
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*/
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private get otherExpensesSection(): IProfitLossSheetAccountsSection {
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return {
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sectionTitle: 'Other expenses accounts',
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entryNormal: 'debit',
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...this.sectionMapper(this.otherExpensesAccounts),
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};
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}
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/**
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* Cost of sales section.
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* @return {IProfitLossSheetAccountsSection}
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*/
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private get costOfSalesSection(): IProfitLossSheetAccountsSection {
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return {
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sectionTitle: 'Cost of sales',
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entryNormal: 'debit',
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...this.sectionMapper(this.costOfSalesAccounts),
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};
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}
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private getSummarySectionDatePeriods(
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positiveSections: IProfitLossSheetTotalSection[],
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minesSections: IProfitLossSheetTotalSection[],
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) {
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return this.dateRangeSet.map((date, index: number) => {
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const totalPositive = sumBy(positiveSections, `totalPeriods[${index}].amount`);
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const totalMines = sumBy(minesSections, `totalPeriods[${index}].amount`);
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const amount = totalPositive - totalMines;
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const formattedAmount = this.formatNumber(amount);
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const currencyCode = this.baseCurrency;
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return { date, amount, formattedAmount, currencyCode };
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});
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};
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private getSummarySectionTotal(
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positiveSections: IProfitLossSheetTotalSection[],
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minesSections: IProfitLossSheetTotalSection[],
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) {
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const totalPositiveSections = sumBy(positiveSections, 'total.amount');
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const totalMinesSections = sumBy(minesSections, 'total.amount');
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const amount = totalPositiveSections - totalMinesSections;
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const formattedAmount = this.formatNumber(amount);
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const currencyCode = this.baseCurrency;
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return { amount, formattedAmount, currencyCode };
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}
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/**
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* Retrieve the summary section
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* @param
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*/
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private getSummarySection(
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sections: IProfitLossSheetTotalSection|IProfitLossSheetTotalSection[],
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subtractSections: IProfitLossSheetTotalSection|IProfitLossSheetTotalSection[]
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): IProfitLossSheetTotalSection {
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const positiveSections = Array.isArray(sections) ? sections : [sections];
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const minesSections = Array.isArray(subtractSections) ? subtractSections : [subtractSections];
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return {
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total: this.getSummarySectionTotal(positiveSections, minesSections),
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...(this.query.displayColumnsType === 'date_periods' && {
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totalPeriods: [
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...this.getSummarySectionDatePeriods(
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positiveSections,
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minesSections,
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),
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],
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}),
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}
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}
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/**
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* Retrieve date range columns of the given query.
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* @param {IBalanceSheetQuery} query
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* @return {string[]}
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*/
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private dateRangeColumns(): string[] {
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return this.dateRangeSet;
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}
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/**
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* Retrieve profit/loss report data.
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* @return {IProfitLossSheetStatement}
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*/
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public reportData(): IProfitLossSheetStatement {
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const income = this.incomeSection;
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const costOfSales = this.costOfSalesSection;
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const expenses = this.expensesSection;
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const otherExpenses = this.otherExpensesSection;
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// - Gross profit = Total income - COGS.
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const grossProfit = this.getSummarySection(income, costOfSales);
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// - Operating profit = Gross profit - Expenses.
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const operatingProfit = this.getSummarySection(grossProfit, [expenses, costOfSales]);
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// - Net income = Operating profit - Other expenses.
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const netIncome = this.getSummarySection(operatingProfit, otherExpenses);
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return {
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income,
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costOfSales,
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grossProfit,
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expenses,
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otherExpenses,
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netIncome,
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operatingProfit,
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};
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}
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/**
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* Retrieve profit/loss report columns.
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*/
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public reportColumns() {
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// Date range collection.
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return this.query.displayColumnsType === 'date_periods'
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? this.dateRangeColumns()
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: ['total'];
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}
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}
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