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

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11 KiB
TypeScript

import { isEmpty, get, last, sumBy, first, head } from 'lodash';
import moment from 'moment';
import * as R from 'ramda';
import {
IGeneralLedgerSheetQuery,
IGeneralLedgerSheetAccount,
IGeneralLedgerSheetAccountBalance,
IGeneralLedgerSheetAccountTransaction,
IAccount,
ILedgerEntry,
} from '@/interfaces';
import FinancialSheet from '../FinancialSheet';
import { GeneralLedgerRepository } from './GeneralLedgerRepository';
import { FinancialSheetStructure } from '../FinancialSheetStructure';
import { flatToNestedArray } from '@/utils';
import Ledger from '@/services/Accounting/Ledger';
import { calculateRunningBalance } from './_utils';
import { getTransactionTypeLabel } from '@/utils/transactions-types';
/**
* General ledger sheet.
*/
export default class GeneralLedgerSheet extends R.compose(
FinancialSheetStructure
)(FinancialSheet) {
private query: IGeneralLedgerSheetQuery;
private baseCurrency: string;
private i18n: any;
private repository: GeneralLedgerRepository;
/**
* Constructor method.
* @param {number} tenantId -
* @param {IAccount[]} accounts -
* @param {IJournalPoster} transactions -
* @param {IJournalPoster} openingBalancesJournal -
* @param {IJournalPoster} closingBalancesJournal -
*/
constructor(
query: IGeneralLedgerSheetQuery,
repository: GeneralLedgerRepository,
i18n
) {
super();
this.query = query;
this.numberFormat = this.query.numberFormat;
this.repository = repository;
this.baseCurrency = this.repository.tenant.metadata.currencyCode;
this.i18n = i18n;
}
/**
* Entry mapper.
* @param {ILedgerEntry} entry -
* @return {IGeneralLedgerSheetAccountTransaction}
*/
private getEntryRunningBalance(
entry: ILedgerEntry,
openingBalance: number,
runningBalance?: number
): number {
const lastRunningBalance = runningBalance || openingBalance;
const amount = Ledger.getAmount(
entry.credit,
entry.debit,
entry.accountNormal
);
return calculateRunningBalance(amount, lastRunningBalance);
}
/**
* 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'),
referenceType: entry.transactionType,
referenceId: entry.transactionId,
transactionNumber: entry.transactionNumber,
transactionTypeFormatted: this.i18n.__(
getTransactionTypeLabel(entry.transactionType, entry.transactionSubType)
),
contactName: get(contact, 'displayName'),
contactType: get(contact, 'contactService'),
transactionType: entry.transactionType,
index: entry.index,
note: entry.note,
credit: entry.credit,
debit: entry.debit,
amount,
runningBalance,
formattedAmount: this.formatNumber(amount, { excerptZero: false }),
formattedCredit: this.formatNumber(entry.credit, { excerptZero: false }),
formattedDebit: this.formatNumber(entry.debit, { excerptZero: false }),
formattedRunningBalance: this.formatNumber(runningBalance, {
excerptZero: false,
}),
currencyCode: this.baseCurrency,
} as IGeneralLedgerSheetAccountTransaction;
}
/**
* Mapping the account transactions to general ledger transactions of the given account.
* @param {IAccount} account
* @return {IGeneralLedgerSheetAccountTransaction[]}
*/
private accountTransactionsMapper(
account: IAccount,
openingBalance: number
): IGeneralLedgerSheetAccountTransaction[] {
const entries = this.repository.transactionsLedger
.whereAccountId(account.id)
.getEntries();
return entries
.reduce((prev: Array<[number, ILedgerEntry]>, current: ILedgerEntry) => {
const prevEntry = last(prev);
const prevRunningBalance = head(prevEntry) as number;
const amount = this.getEntryRunningBalance(
current,
openingBalance,
prevRunningBalance
);
return [...prev, [amount, current]];
}, [])
.map((entryPair: [number, ILedgerEntry]) => {
const [runningBalance, entry] = entryPair;
return this.transactionMapper(entry, runningBalance);
});
}
/**
* 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 accountOpeningBalanceTotal(
accountId: number
): IGeneralLedgerSheetAccountBalance {
const amount = this.accountOpeningBalance(accountId);
const formattedAmount = this.formatTotalNumber(amount);
const currencyCode = this.baseCurrency;
const date = this.query.fromDate;
return { amount, formattedAmount, currencyCode, date };
}
/**
* 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 accountClosingBalanceTotal(
accountId: number
): IGeneralLedgerSheetAccountBalance {
const amount = this.accountClosingBalance(accountId);
const formattedAmount = this.formatTotalNumber(amount);
const currencyCode = this.baseCurrency;
const date = this.query.toDate;
return { amount, formattedAmount, currencyCode, date };
}
/**
* 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);
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 => {
const openingBalance = this.accountOpeningBalanceTotal(account.id);
const transactions = this.accountTransactionsMapper(
account,
openingBalance.amount
);
const closingBalance = this.accountClosingBalanceTotal(account.id);
const closingBalanceSubaccounts =
this.accountClosingBalanceWithSubaccountsTotal(account.id);
const initialNode = {
id: account.id,
name: account.name,
code: account.code,
index: account.index,
parentAccountId: account.parentAccountId,
openingBalance,
transactions,
closingBalance,
};
return R.compose(
R.when(
() => this.isAccountNodeIncludesClosingSubaccounts(account.id),
R.assoc('closingBalanceSubaccounts', closingBalanceSubaccounts)
)
)(initialNode);
};
/**
* 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 R.compose(
R.defaultTo([]),
this.filterAccountNodesByTransactionsFilter,
this.accountNodesDeepMap,
R.defaultTo([]),
this.filterAccountNodesByAccountsFilter,
this.nestedAccountsNode
)(accounts);
}
/**
* Retrieves general ledger report data.
* @return {IGeneralLedgerSheetAccount[]}
*/
public reportData(): IGeneralLedgerSheetAccount[] {
return this.accountsWalker(this.repository.accounts);
}
}