Merge pull request #485 from bigcapitalhq/BIG-186

fix: Closing balance in general ledger report does not sum the negative figures

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

@@ -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/BalanceSheet/BalanceSheetRepository.ts

@@ -3,7 +3,6 @@ import * as R from 'ramda';
 import { Knex } from 'knex';
 import { isEmpty } from 'lodash';
 import {
-  IAccount,
   IAccountTransactionsGroupBy,
   IBalanceSheetQuery,
   ILedger,
@@ -12,7 +11,6 @@ import { transformToMapBy } from 'utils';
 import Ledger from '@/services/Accounting/Ledger';
 import { BalanceSheetQuery } from './BalanceSheetQuery';
 import { FinancialDatePeriods } from '../FinancialDatePeriods';
-import { ACCOUNT_PARENT_TYPE, ACCOUNT_TYPE } from '@/data/AccountTypes';
 import { BalanceSheetRepositoryNetIncome } from './BalanceSheetRepositoryNetIncome';
 
 @Service()

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

@@ -1,29 +1,31 @@
-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,
   IGeneralLedgerSheetAccountBalance,
   IGeneralLedgerSheetAccountTransaction,
   IAccount,
-  IJournalPoster,
+  ILedgerEntry,
-  IJournalEntry,
-  IContact,
 } from '@/interfaces';
 import FinancialSheet from '../FinancialSheet';
-import moment from 'moment';
+import { GeneralLedgerRepository } from './GeneralLedgerRepository';
+import { FinancialSheetStructure } from '../FinancialSheetStructure';
+import { flatToNestedArray } from '@/utils';
+import Ledger from '@/services/Accounting/Ledger';
+import { calculateRunningBalance } from './_utils';
 
 /**
  * General ledger sheet.
  */
-export default class GeneralLedgerSheet extends FinancialSheet {
+export default class GeneralLedgerSheet extends R.compose(
-  tenantId: number;
+  FinancialSheetStructure
-  accounts: IAccount[];
+)(FinancialSheet) {
-  query: IGeneralLedgerSheetQuery;
+  private query: IGeneralLedgerSheetQuery;
-  openingBalancesJournal: IJournalPoster;
+  private baseCurrency: string;
-  transactions: IJournalPoster;
+  private i18n: any;
-  contactsMap: Map<number, IContact>;
+  private repository: GeneralLedgerRepository;
-  baseCurrency: string;
-  i18n: any;
 
   /**
    * Constructor method.
@@ -34,63 +36,59 @@ export default class GeneralLedgerSheet extends FinancialSheet {
    * @param {IJournalPoster} closingBalancesJournal -
    */
   constructor(
-    tenantId: number,
     query: IGeneralLedgerSheetQuery,
-    accounts: IAccount[],
+    repository: GeneralLedgerRepository,
-    contactsByIdMap: Map<number, IContact>,
-    transactions: IJournalPoster,
-    openingBalancesJournal: IJournalPoster,
-    baseCurrency: string,
     i18n
   ) {
     super();
 
-    this.tenantId = tenantId;
     this.query = query;
     this.numberFormat = this.query.numberFormat;
-    this.accounts = accounts;
+    this.repository = repository;
-    this.contactsMap = contactsByIdMap;
+    this.baseCurrency = this.repository.tenant.metadata.currencyCode;
-    this.transactions = transactions;
-    this.openingBalancesJournal = openingBalancesJournal;
-    this.baseCurrency = baseCurrency;
     this.i18n = i18n;
   }
 
-  /**
-   * Retrieve the transaction amount.
-   * @param {number} credit - Credit amount.
-   * @param {number} debit - Debit amount.
-   * @param {string} normal - Credit or debit.
-   */
-  getAmount(credit: number, debit: number, normal: string) {
-    return normal === 'credit' ? credit - debit : debit - credit;
-  }
-
   /**
    * Entry mapper.
-   * @param {IJournalEntry} entry -
+   * @param {ILedgerEntry} entry -
    * @return {IGeneralLedgerSheetAccountTransaction}
    */
-  entryReducer(
+  private getEntryRunningBalance(
-    entries: IGeneralLedgerSheetAccountTransaction[],
+    entry: ILedgerEntry,
-    entry: IJournalEntry,
+    openingBalance: number,
-    openingBalance: number
+    runningBalance?: number
-  ): IGeneralLedgerSheetAccountTransaction[] {
+  ): number {
-    const lastEntry = last(entries);
+    const lastRunningBalance = runningBalance || openingBalance;
 
-    const contact = this.contactsMap.get(entry.contactId);
+    const amount = Ledger.getAmount(
-    const amount = this.getAmount(
       entry.credit,
       entry.debit,
       entry.accountNormal
     );
-    const runningBalance =
+    return calculateRunningBalance(amount, lastRunningBalance);
-      amount + (!isEmpty(entries) ? lastEntry.runningBalance : openingBalance);
+  }
 
-    const newEntry = {
+  /**
+   * Maps the given ledger entry to G/L transaction.
+   * @param {ILedgerEntry} entry
+   * @param {number} runningBalance
+   * @returns {IGeneralLedgerSheetAccountTransaction}
+   */
+  private transactionMapper(
+    entry: ILedgerEntry,
+    runningBalance: number
+  ): IGeneralLedgerSheetAccountTransaction {
+    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,
@@ -109,16 +107,15 @@ export default class GeneralLedgerSheet extends FinancialSheet {
       amount,
       runningBalance,
 
-      formattedAmount: this.formatNumber(amount),
+      formattedAmount: this.formatNumber(amount, { excerptZero: false }),
-      formattedCredit: this.formatNumber(entry.credit),
+      formattedCredit: this.formatNumber(entry.credit, { excerptZero: false }),
-      formattedDebit: this.formatNumber(entry.debit),
+      formattedDebit: this.formatNumber(entry.debit, { excerptZero: false }),
-      formattedRunningBalance: this.formatNumber(runningBalance),
+      formattedRunningBalance: this.formatNumber(runningBalance, {
+        excerptZero: false,
+      }),
 
       currencyCode: this.baseCurrency,
-    };
+    } as IGeneralLedgerSheetAccountTransaction;
-    entries.push(newEntry);
-
-    return entries;
   }
 
   /**
@@ -130,28 +127,48 @@ export default class GeneralLedgerSheet extends FinancialSheet {
     account: IAccount,
     openingBalance: number
   ): IGeneralLedgerSheetAccountTransaction[] {
-    const entries = this.transactions.getAccountEntries(account.id);
+    const entries = this.repository.transactionsLedger
+      .whereAccountId(account.id)
+      .getEntries();
 
-    return entries.reduce(
+    return entries
-      (
+      .reduce((prev: Array<[number, ILedgerEntry]>, current: ILedgerEntry) => {
-        entries: IGeneralLedgerSheetAccountTransaction[],
+        const prevEntry = last(prev);
-        entry: IJournalEntry
+        const prevRunningBalance = head(prevEntry) as number;
-      ) => {
+        const amount = this.getEntryRunningBalance(
-        return this.entryReducer(entries, entry, openingBalance);
+          current,
-      },
+          openingBalance,
-      []
+          prevRunningBalance
-    );
+        );
+        return [...prev, [amount, current]];
+      }, [])
+      .map((entryPair: [number, ILedgerEntry]) => {
+        const [runningBalance, entry] = entryPair;
+
+        return this.transactionMapper(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(
+  private accountOpeningBalanceTotal(
-    account: IAccount
+    accountId: number
   ): IGeneralLedgerSheetAccountBalance {
-    const amount = this.openingBalancesJournal.getAccountBalance(account.id);
+    const amount = this.accountOpeningBalance(accountId);
     const formattedAmount = this.formatTotalNumber(amount);
     const currencyCode = this.baseCurrency;
     const date = this.query.fromDate;
@@ -160,15 +177,31 @@ 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(
+  private accountClosingBalanceTotal(
-    openingBalance: number,
+    accountId: number
-    transactions: IGeneralLedgerSheetAccountTransaction[]
   ): 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;
@@ -176,31 +209,78 @@ export default class GeneralLedgerSheet extends FinancialSheet {
     return { amount, formattedAmount, currencyCode, date };
   }
 
-  private calcClosingBalance(
+  /**
-    openingBalance: number,
+   * Retrieves the given account closing balance with subaccounts.
-    transactions: IGeneralLedgerSheetAccountTransaction[]
+   * @param {number} accountId
-  ) {
+   * @returns {number}
-    return openingBalance + sumBy(transactions, (trans) => trans.amount);
+   */
-  }
+  private accountClosingBalanceWithSubaccounts = (
+    accountId: number
+  ): number => {
+    const depsAccountsIds =
+      this.repository.accountsGraph.dependenciesOf(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;
+  };
+
+  /**
+   * Retrieves the closing balance with subaccounts total node.
+   * @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 };
+  };
+
+  /**
+   * Detarmines whether the closing balance subaccounts node should be exist.
+   * @param {number} accountId
+   * @returns {boolean}
+   */
+  private isAccountNodeIncludesClosingSubaccounts = (accountId: number) => {
+    // Retrun early if there is no accounts in the filter so
+    // return closing subaccounts in all cases.
+    if (isEmpty(this.query.accountsIds)) {
+      return true;
+    }
+    // Returns true if the given account id includes transactions.
+    return this.repository.accountNodesIncludeTransactions.includes(accountId);
+  };
 
   /**
    * Retreive general ledger accounts sections.
    * @param {IAccount} account
    * @return {IGeneralLedgerSheetAccount}
    */
-  private accountMapper(account: IAccount): IGeneralLedgerSheetAccount {
+  private accountMapper = (account: IAccount): IGeneralLedgerSheetAccount => {
-    const openingBalance = this.accountOpeningBalance(account);
+    const openingBalance = this.accountOpeningBalanceTotal(account.id);
-
     const transactions = this.accountTransactionsMapper(
       account,
       openingBalance.amount
     );
-    const closingBalance = this.accountClosingBalance(
+    const closingBalance = this.accountClosingBalanceTotal(account.id);
-      openingBalance.amount,
+    const closingBalanceSubaccounts =
-      transactions
+      this.accountClosingBalanceWithSubaccountsTotal(account.id);
-    );
 
-    return {
+    const initialNode = {
       id: account.id,
       name: account.name,
       code: account.code,
@@ -210,34 +290,90 @@ export default class GeneralLedgerSheet extends FinancialSheet {
       transactions,
       closingBalance,
     };
-  }
+
+    return R.compose(
+      R.when(
+        () => this.isAccountNodeIncludesClosingSubaccounts(account.id),
+        R.assoc('closingBalanceSubaccounts', closingBalanceSubaccounts)
+      )
+    )(initialNode);
+  };
 
   /**
-   * 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 filterAccountNodesByTransactionsFilter = (
+    nodes: IGeneralLedgerSheetAccount[]
+  ): IGeneralLedgerSheetAccount[] => {
+    return this.filterNodesDeep(
+      nodes,
+      (account: IGeneralLedgerSheetAccount) =>
+        !(account.transactions.length === 0 && this.query.noneTransactions)
+    );
+  };
+
+  /**
+   * Filters account nodes by the acounts filter.
+   * @param {IAccount[]} nodes
+   * @returns {IAccount[]}
+   */
+  private filterAccountNodesByAccountsFilter = (
+    nodes: IAccount[]
+  ): IAccount[] => {
+    return this.filterNodesDeep(nodes, (node: IGeneralLedgerSheetAccount) => {
+      if (R.isEmpty(this.query.accountsIds)) {
+        return true;
+      }
+      // Returns true if the given account id exists in the filter.
+      return this.repository.accountNodeInclude?.includes(node.id);
+    });
+  };
+
+  /**
+   * Retrieves mapped accounts with general ledger transactions and
+   * opeing/closing balance.
    * @param {IAccount[]} accounts -
    * @return {IGeneralLedgerSheetAccount[]}
    */
   private accountsWalker(accounts: IAccount[]): IGeneralLedgerSheetAccount[] {
-    return (
+    return R.compose(
-      accounts
+      R.defaultTo([]),
-        .map((account: IAccount) => this.accountMapper(account))
+      this.filterAccountNodesByTransactionsFilter,
-        // Filter general ledger accounts that have no transactions
+      this.accountNodesDeepMap,
-        // when`noneTransactions` is on.
+      R.defaultTo([]),
-        .filter(
+      this.filterAccountNodesByAccountsFilter,
-          (generalLedgerAccount: IGeneralLedgerSheetAccount) =>
+      this.nestedAccountsNode
-            !(
+    )(accounts);
-              generalLedgerAccount.transactions.length === 0 &&
-              this.query.noneTransactions
-            )
-        )
-    );
   }
 
   /**
-   * Retrieve general ledger report data.
+   * Retrieves general ledger report data.
    * @return {IGeneralLedgerSheetAccount[]}
    */
   public reportData(): IGeneralLedgerSheetAccount[] {
-    return this.accountsWalker(this.accounts);
+    return this.accountsWalker(this.repository.accounts);
   }
 }

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

@@ -0,0 +1,180 @@
+import moment from 'moment';
+import * as R from 'ramda';
+import {
+  IAccount,
+  IAccountTransaction,
+  IContact,
+  IGeneralLedgerSheetQuery,
+  ITenant,
+} from '@/interfaces';
+import Ledger from '@/services/Accounting/Ledger';
+import { transformToMap } from '@/utils';
+import { Tenant } from '@/system/models';
+import { flatten, isEmpty, uniq } from 'lodash';
+
+export class GeneralLedgerRepository {
+  public filter: IGeneralLedgerSheetQuery;
+  public accounts: IAccount[];
+
+  public transactions: IAccountTransaction[];
+  public openingBalanceTransactions: IAccountTransaction[];
+
+  public transactionsLedger: Ledger;
+  public openingBalanceTransactionsLedger: Ledger;
+
+  public repositories: any;
+  public models: any;
+  public accountsGraph: any;
+
+  public contacts: IContact;
+  public contactsById: Map<number, IContact>;
+
+  public tenantId: number;
+  public tenant: ITenant;
+
+  public accountNodesIncludeTransactions: Array<number> = [];
+  public accountNodeInclude: Array<number> = [];
+
+  /**
+   * Constructor method.
+   * @param models
+   * @param repositories
+   * @param filter
+   */
+  constructor(
+    repositories: any,
+    filter: IGeneralLedgerSheetQuery,
+    tenantId: number
+  ) {
+    this.filter = filter;
+    this.repositories = repositories;
+    this.tenantId = tenantId;
+  }
+
+  /**
+   * Initialize the G/L report.
+   */
+  public async asyncInitialize() {
+    await this.initTenant();
+    await this.initAccounts();
+    await this.initAccountsGraph();
+    await this.initContacts();
+    await this.initAccountsOpeningBalance();
+    this.initAccountNodesIncludeTransactions();
+    await this.initTransactions();
+    this.initAccountNodesIncluded();
+  }
+
+  /**
+   * Initialize the tenant.
+   */
+  public async initTenant() {
+    this.tenant = await Tenant.query()
+      .findById(this.tenantId)
+      .withGraphFetched('metadata');
+  }
+
+  /**
+   * Initialize the accounts.
+   */
+  public async initAccounts() {
+    this.accounts = await this.repositories.accountRepository
+      .all()
+      .orderBy('name', 'ASC');
+  }
+
+  /**
+   * Initialize the accounts graph.
+   */
+  public async initAccountsGraph() {
+    this.accountsGraph =
+      await this.repositories.accountRepository.getDependencyGraph();
+  }
+
+  /**
+   * Initialize the contacts.
+   */
+  public async initContacts() {
+    this.contacts = await this.repositories.contactRepository.all();
+    this.contactsById = transformToMap(this.contacts, 'id');
+  }
+
+  /**
+   * Initialize the G/L transactions from/to the given date.
+   */
+  public async initTransactions() {
+    this.transactions = await this.repositories.transactionsRepository
+      .journal({
+        fromDate: this.filter.fromDate,
+        toDate: this.filter.toDate,
+        branchesIds: this.filter.branchesIds,
+      })
+      .orderBy('date', 'ASC')
+      .onBuild((query) => {
+        if (this.filter.accountsIds?.length > 0) {
+          query.whereIn('accountId', this.accountNodesIncludeTransactions);
+        }
+      });
+    // Transform array transactions to journal collection.
+    this.transactionsLedger = Ledger.fromTransactions(this.transactions);
+  }
+
+  /**
+   * Initialize the G/L accounts opening balance.
+   */
+  public async initAccountsOpeningBalance() {
+    // Retreive opening balance credit/debit sumation.
+    this.openingBalanceTransactions =
+      await this.repositories.transactionsRepository.journal({
+        toDate: moment(this.filter.fromDate).subtract(1, 'day'),
+        sumationCreditDebit: true,
+        branchesIds: this.filter.branchesIds,
+      });
+
+    // Accounts opening transactions.
+    this.openingBalanceTransactionsLedger = Ledger.fromTransactions(
+      this.openingBalanceTransactions
+    );
+  }
+
+  /**
+   * Initialize the account nodes that should include transactions.
+   * @returns {void}
+   */
+  public initAccountNodesIncludeTransactions() {
+    if (isEmpty(this.filter.accountsIds)) {
+      return;
+    }
+    const childrenNodeIds = this.filter.accountsIds?.map(
+      (accountId: number) => {
+        return this.accountsGraph.dependenciesOf(accountId);
+      }
+    );
+    const nodeIds = R.concat(this.filter.accountsIds, childrenNodeIds);
+
+    this.accountNodesIncludeTransactions = uniq(flatten(nodeIds));
+  }
+
+  /**
+   * Initialize the account node ids should be included,
+   * if the filter by acounts is presented.
+   * @returns {void}
+   */
+  public initAccountNodesIncluded() {
+    if (isEmpty(this.filter.accountsIds)) {
+      return;
+    }
+    const nodeIds = this.filter.accountsIds.map((accountId) => {
+      const childrenIds = this.accountsGraph.dependenciesOf(accountId);
+      const parentIds = this.accountsGraph.dependantsOf(accountId);
+
+      return R.concat(childrenIds, parentIds);
+    });
+
+    this.accountNodeInclude = R.compose(
+      R.uniq,
+      R.flatten,
+      R.concat(this.filter.accountsIds)
+    )(nodeIds);
+  }
+}

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

@@ -1,18 +1,10 @@
 import { Service, Inject } from 'typedi';
 import moment from 'moment';
-import { ServiceError } from '@/exceptions';
-import { difference } from 'lodash';
 import { IGeneralLedgerSheetQuery, IGeneralLedgerMeta } from '@/interfaces';
 import TenancyService from '@/services/Tenancy/TenancyService';
-import Journal from '@/services/Accounting/JournalPoster';
 import GeneralLedgerSheet from '@/services/FinancialStatements/GeneralLedger/GeneralLedger';
-import { transformToMap } from 'utils';
-import { Tenant } from '@/system/models';
 import { GeneralLedgerMeta } from './GeneralLedgerMeta';
-
+import { GeneralLedgerRepository } from './GeneralLedgerRepository';
-const ERRORS = {
-  ACCOUNTS_NOT_FOUND: 'ACCOUNTS_NOT_FOUND',
-};
 
 @Service()
 export class GeneralLedgerService {
@@ -40,29 +32,13 @@ export class GeneralLedgerService {
     };
   }
 
-  /**
-   * Validates accounts existance on the storage.
-   * @param {number} tenantId
-   * @param {number[]} accountsIds
-   */
-  async validateAccountsExistance(tenantId: number, accountsIds: number[]) {
-    const { Account } = this.tenancy.models(tenantId);
-
-    const storedAccounts = await Account.query().whereIn('id', accountsIds);
-    const storedAccountsIds = storedAccounts.map((a) => a.id);
-
-    if (difference(accountsIds, storedAccountsIds).length > 0) {
-      throw new ServiceError(ERRORS.ACCOUNTS_NOT_FOUND);
-    }
-  }
-
   /**
    * Retrieve general ledger report statement.
    * @param {number} tenantId
    * @param {IGeneralLedgerSheetQuery} query
-   * @return {IGeneralLedgerStatement}
+   * @return {Promise<IGeneralLedgerStatement>}
    */
-  async generalLedger(
+  public async generalLedger(
     tenantId: number,
     query: IGeneralLedgerSheetQuery
   ): Promise<{
@@ -70,60 +46,24 @@ export class GeneralLedgerService {
     query: IGeneralLedgerSheetQuery;
     meta: IGeneralLedgerMeta;
   }> {
-    const { accountRepository, transactionsRepository, contactRepository } =
+    const repositories = this.tenancy.repositories(tenantId);
-      this.tenancy.repositories(tenantId);
-
     const i18n = this.tenancy.i18n(tenantId);
 
-    const tenant = await Tenant.query()
-      .findById(tenantId)
-      .withGraphFetched('metadata');
-
     const filter = {
       ...this.defaultQuery,
       ...query,
     };
-    // Retrieve all accounts with associated type from the storage.
+    const genealLedgerRepository = new GeneralLedgerRepository(
-    const accounts = await accountRepository.all();
+      repositories,
-    const accountsGraph = await accountRepository.getDependencyGraph();
+      query,
-
+      tenantId
-    // Retrieve all contacts on the storage.
-    const contacts = await contactRepository.all();
-    const contactsByIdMap = transformToMap(contacts, 'id');
-
-    // Retreive journal transactions from/to the given date.
-    const transactions = await transactionsRepository.journal({
-      fromDate: filter.fromDate,
-      toDate: filter.toDate,
-      branchesIds: filter.branchesIds,
-    });
-    // Retreive opening balance credit/debit sumation.
-    const openingBalanceTrans = await transactionsRepository.journal({
-      toDate: moment(filter.fromDate).subtract(1, 'day'),
-      sumationCreditDebit: true,
-      branchesIds: filter.branchesIds,
-    });
-    // Transform array transactions to journal collection.
-    const transactionsJournal = Journal.fromTransactions(
-      transactions,
-      tenantId,
-      accountsGraph
-    );
-    // Accounts opening transactions.
-    const openingTransJournal = Journal.fromTransactions(
-      openingBalanceTrans,
-      tenantId,
-      accountsGraph
     );
+    await genealLedgerRepository.asyncInitialize();
+
     // General ledger report instance.
     const generalLedgerInstance = new GeneralLedgerSheet(
-      tenantId,
       filter,
-      accounts,
+      genealLedgerRepository,
-      contactsByIdMap,
-      transactionsJournal,
-      openingTransJournal,
-      tenant.metadata.baseCurrency,
       i18n
     );
     // Retrieve general ledger report data.

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

@@ -83,8 +83,8 @@ export class GeneralLedgerTable extends R.compose(
    */
   private openingBalanceColumnsAccessors(): IColumnMapperMeta[] {
     return [
-      { key: 'date', value: this.meta.fromDate },
+      { key: 'date', value: 'Opening Balance' },
-      { key: 'account_name', value: 'Opening Balance' },
+      { key: 'account_name', value: '' },
       { key: 'reference_type', accessor: '_empty_' },
       { key: 'reference_number', accessor: '_empty_' },
       { key: 'description', accessor: 'description' },
@@ -97,12 +97,15 @@ export class GeneralLedgerTable extends R.compose(
 
   /**
    * Closing balance row column accessors.
+   * @param {IGeneralLedgerSheetAccount} account -
    * @returns {ITableColumnAccessor[]}
    */
-  private closingBalanceColumnAccessors(): IColumnMapperMeta[] {
+  private closingBalanceColumnAccessors(
+    account: IGeneralLedgerSheetAccount
+  ): IColumnMapperMeta[] {
     return [
-      { key: 'date', value: this.meta.toDate },
+      { key: 'date', value: `Closing balance for ${account.name}` },
-      { key: 'account_name', value: 'Closing Balance' },
+      { key: 'account_name', value: `` },
       { key: 'reference_type', accessor: '_empty_' },
       { key: 'reference_number', accessor: '_empty_' },
       { key: 'description', accessor: '_empty_' },
@@ -113,6 +116,36 @@ export class GeneralLedgerTable extends R.compose(
     ];
   }
 
+  /**
+   * Closing balance row column accessors.
+   * @param {IGeneralLedgerSheetAccount} account -
+   * @returns {ITableColumnAccessor[]}
+   */
+  private closingBalanceWithSubaccountsColumnAccessors(
+    account: IGeneralLedgerSheetAccount
+  ): IColumnMapperMeta[] {
+    return [
+      {
+        key: 'date',
+        value: `Closing Balance for ${account.name} with sub-accounts`,
+      },
+      {
+        key: 'account_name',
+        value: ``,
+      },
+      { 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[]}
@@ -184,7 +217,22 @@ export class GeneralLedgerTable extends R.compose(
    * @returns {ITableRow}
    */
   private closingBalanceMapper = (account: IGeneralLedgerSheetAccount) => {
-    const columns = this.closingBalanceColumnAccessors();
+    const columns = this.closingBalanceColumnAccessors(account);
+    const meta = {
+      rowTypes: [ROW_TYPE.CLOSING_BALANCE],
+    };
+    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(account);
     const meta = {
       rowTypes: [ROW_TYPE.CLOSING_BALANCE],
     };
@@ -221,8 +269,27 @@ 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);
+    // Appends the closing balance with sub-accounts row if the account
+    // has children accounts and the node is define.
+    const isAppendClosingSubaccounts = () =>
+      account.children?.length > 0 && !!account.closingBalanceSubaccounts;
+
+    const children = R.compose(
+      R.when(
+        isAppendClosingSubaccounts,
+        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 +300,7 @@ 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 +317,6 @@ export class GeneralLedgerTable extends R.compose(
    */
   public tableColumns(): ITableColumn[] {
     const columns = this.commonColumns();
-
     return R.compose(this.tableColumnsCellIndexing)(columns);
   }
 }

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

@@ -0,0 +1,13 @@
+/**
+ * Calculate the running balance.
+ * @param {number} amount - Transaction amount.
+ * @param {number} lastRunningBalance - Last running balance.
+ * @param {number} openingBalance - Opening balance.
+ * @return {number} Running balance.
+ */
+export function calculateRunningBalance(
+  amount: number,
+  lastRunningBalance: number
+): number {
+  return amount + lastRunningBalance;
+}

packages/webapp/src/containers/FinancialStatements/GeneralLedger/GeneralLedgerTable.tsx

@@ -96,12 +96,19 @@ const GeneralLedgerDataTable = styled(ReportDataTable)`
             }
           }
         }
-        &:not(:first-child).is-expanded .td {
-          border-top: 1px solid #ddd;
-        }
       }
       &--OPENING_BALANCE,
       &--CLOSING_BALANCE {
+        .td {
+          color: #000;
+        }
+        .date {
+          font-weight: 500;
+
+          .cell-inner {
+            position: absolute;
+          }
+        }
         .amount {
           font-weight: 500;
         }
@@ -110,6 +117,9 @@ const GeneralLedgerDataTable = styled(ReportDataTable)`
         .name {
           font-weight: 500;
         }
+        .td {
+          border-top: 1px solid #ddd;
+        }
       }
     }
   }