X-Git-Url: http://wagnertech.de/git?a=blobdiff_plain;f=SL%2FRP.pm;h=8ea8f4f7e28c52a06cab107a7e39348d68c05226;hb=f7b22ba3be03a171bb5ac64e1e408fcb3287caf1;hp=365d6e0235d4c2dd81f733efc731d2db2840f5fd;hpb=653ae9ea701b5c88f2ed720931c8e864a97aeaa4;p=kivitendo-erp.git

diff --git a/SL/RP.pm b/SL/RP.pm
index 365d6e023..8ea8f4f7e 100644
--- a/SL/RP.pm
+++ b/SL/RP.pm
@@ -1,4 +1,4 @@
-###=====================================================================
+#=====================================================================
 # LX-Office ERP
 # Copyright (C) 2004
 # Based on SQL-Ledger Version 2.1.9
@@ -36,14 +36,25 @@ package RP;
 
 use SL::DBUtils;
 use Data::Dumper;
+use List::Util qw(sum);
+# use strict;
+# use warnings;
+
 
+# new implementation of balance sheet
+# readme!
+#
+# stuff missing from the original implementation:
+# - bold stuff
+# - subdescription
+# - proper testing for heading charts
+# - transmission from $form to TMPL realm is not as clear as i'd like
 sub balance_sheet {
   $main::lxdebug->enter_sub();
 
-  my ($self, $myconfig, $form) = @_;
-
-  # connect to database
-  my $dbh = $form->dbconnect($myconfig);
+  my $myconfig = \%main::myconfig;
+  my $form     = $main::form;
+  my $dbh      = $form->get_standard_dbh($myconfig);
 
   my $last_period = 0;
   my @categories  = qw(A C L Q);
@@ -53,261 +64,91 @@ sub balance_sheet {
     $form->{period} = $form->{this_period} = conv_dateq($form->{asofdate});
   }
 
-  $form->{decimalplaces} *= 1;
-
-  &get_accounts($dbh, $last_period, "", $form->{asofdate}, $form,
-                \@categories);
+  get_accounts($dbh, $last_period, "", $form->{asofdate}, $form, \@categories);
 
   # if there are any compare dates
   if ($form->{compareasofdate}) {
-
     $last_period = 1;
-    &get_accounts($dbh, $last_period, "", $form->{compareasofdate},
-                  $form, \@categories);
-
+    get_accounts($dbh, $last_period, "", $form->{compareasofdate}, $form, \@categories);
     $form->{last_period} = conv_dateq($form->{compareasofdate});
-
   }
 
-  # disconnect
-  $dbh->disconnect;
-
   # now we got $form->{A}{accno}{ }    assets
   # and $form->{L}{accno}{ }           liabilities
   # and $form->{Q}{accno}{ }           equity
   # build asset accounts
 
-  my $str;
-  my $key;
-
-  my %account = (
-                 'A' => { 'label'  => 'asset',
-                          'labels' => 'assets',
-                          'ml'     => -1
-                 },
-                 'L' => { 'label'  => 'liability',
-                          'labels' => 'liabilities',
-                          'ml'     => 1
-                 },
-                 'Q' => { 'label'  => 'equity',
-                          'labels' => 'equity',
-                          'ml'     => 1
-                 });
+  my %account = ('A' => { 'ml'     => -1 },
+                 'L' => { 'ml'     =>  1 },
+                 'Q' => { 'ml'     =>  1 });
+
+  my $TMPL_DATA = {};
 
   foreach my $category (grep { !/C/ } @categories) {
 
-    foreach $key (sort keys %{ $form->{$category} }) {
+    $TMPL_DATA->{$category} = [];
+    my $ml  = $account{$category}{ml};
 
-      $str = ($form->{l_heading}) ? $form->{padding} : "";
+    foreach my $key (sort keys %{ $form->{$category} }) {
 
-      if ($form->{$category}{$key}{charttype} eq "A") {
-        $str .=
-          ($form->{l_accno})
-          ? "$form->{$category}{$key}{accno} - $form->{$category}{$key}{description}"
-          : "$form->{$category}{$key}{description}";
-      }
-      if ($form->{$category}{$key}{charttype} eq "H") {
-        if ($account{$category}{subtotal} && $form->{l_subtotal}) {
-          $dash = "- ";
-          push(@{ $form->{"$account{$category}{label}_account"} },
-               "$str$form->{bold}$account{$category}{subdescription}$form->{endbold}"
-          );
-          push(@{ $form->{"$account{$category}{label}_this_period"} },
-               $form->format_amount(
-                        $myconfig,
-                        $account{$category}{subthis} * $account{$category}{ml},
-                        $form->{decimalplaces}, $dash
-               ));
+      my $row = { %{ $form->{$category}{$key} } };
 
-          if ($last_period) {
-            push(@{ $form->{"$account{$category}{label}_last_period"} },
-                 $form->format_amount(
-                        $myconfig,
-                        $account{$category}{sublast} * $account{$category}{ml},
-                        $form->{decimalplaces}, $dash
-                 ));
-          }
+      # if charttype "heading" - calculate this entry, start a new batch of charts belonging to this heading and skip the rest bo the loop
+      # header charts are not real charts. start a sub aggregation with them, but don't calculate anything with them
+      if ($row->{charttype} eq "H") {
+        if ($account{$category}{subtotal} && $form->{l_subtotal}) {
+          $row->{subdescription} = $account{$category}{subdescription};
+          $row->{this}           = $account{$category}{subthis} * $ml;                   # format: $dec, $dash
+          $row->{last}           = $account{$category}{sublast} * $ml if $last_period;   # format: $dec, $dash
         }
 
-        $str =
-          "$form->{bold}$form->{$category}{$key}{description}$form->{endbold}";
-
-        $account{$category}{subthis}        = $form->{$category}{$key}{this};
-        $account{$category}{sublast}        = $form->{$category}{$key}{last};
-        $account{$category}{subdescription} =
-          $form->{$category}{$key}{description};
+        $row->{subheader} = 1;
+        $account{$category}{subthis}        = $row->{this};
+        $account{$category}{sublast}        = $row->{last};
+        $account{$category}{subdescription} = $row->{description};
         $account{$category}{subtotal} = 1;
 
-        $form->{$category}{$key}{this} = 0;
-        $form->{$category}{$key}{last} = 0;
+        $row->{this} = 0;
+        $row->{last} = 0;
 
         next unless $form->{l_heading};
-
-        $dash = " ";
       }
 
-      # push description onto array
-      push(@{ $form->{"$account{$category}{label}_account"} }, $str);
-
-      if ($form->{$category}{$key}{charttype} eq 'A') {
-        $form->{"total_$account{$category}{labels}_this_period"} +=
-          $form->{$category}{$key}{this} * $account{$category}{ml};
-        $dash = "- ";
+      for my $period (qw(this last)) {
+        next if ($period eq 'last' && !$last_period);
+        # only add assets
+        $row->{$period}                    *= $ml;
+        $form->{total}{$category}{$period} += $row->{$period};      #      if ($row->{charttype} eq 'A') {   # why??
       }
 
-      push(@{ $form->{"$account{$category}{label}_this_period"} },
-           $form->format_amount(
-                      $myconfig,
-                      $form->{$category}{$key}{this} * $account{$category}{ml},
-                      $form->{decimalplaces}, $dash
-           ));
-
-      if ($last_period) {
-        $form->{"total_$account{$category}{labels}_last_period"} +=
-          $form->{$category}{$key}{last} * $account{$category}{ml};
-
-        push(@{ $form->{"$account{$category}{label}_last_period"} },
-             $form->format_amount(
-                      $myconfig,
-                      $form->{$category}{$key}{last} * $account{$category}{ml},
-                      $form->{decimalplaces}, $dash
-             ));
-      }
-    }
+      push @{ $TMPL_DATA->{$category} }, $row;
+    } # foreach
 
-    $str = ($form->{l_heading}) ? $form->{padding} : "";
+    # resolve heading/subtotal
     if ($account{$category}{subtotal} && $form->{l_subtotal}) {
-      push(@{ $form->{"$account{$category}{label}_account"} },
-           "$str$form->{bold}$account{$category}{subdescription}$form->{endbold}"
-      );
-      push(@{ $form->{"$account{$category}{label}_this_period"} },
-           $form->format_amount(
-                        $myconfig,
-                        $account{$category}{subthis} * $account{$category}{ml},
-                        $form->{decimalplaces}, $dash
-           ));
-
-      if ($last_period) {
-        push(@{ $form->{"$account{$category}{label}_last_period"} },
-             $form->format_amount(
-                        $myconfig,
-                        $account{$category}{sublast} * $account{$category}{ml},
-                        $form->{decimalplaces}, $dash
-             ));
-      }
+      $TMPL_DATA->{$category}[-1]{subdescription} = $account{$category}{subdescription};
+      $TMPL_DATA->{$category}[-1]{this}           = $account{$category}{subthis} * $ml;                   # format: $dec, $dash
+      $TMPL_DATA->{$category}[-1]{last}           = $account{$category}{sublast} * $ml if $last_period;   # format: $dec, $dash
     }
 
+    $TMPL_DATA->{total}{$category}{this} = sum map { $_->{this} } @{ $TMPL_DATA->{$category} };
+    $TMPL_DATA->{total}{$category}{last} = sum map { $_->{last} } @{ $TMPL_DATA->{$category} };
   }
 
-  # totals for assets, liabilities
-  $form->{total_assets_this_period} =
-    $form->round_amount($form->{total_assets_this_period},
-                        $form->{decimalplaces});
-  $form->{total_liabilities_this_period} =
-    $form->round_amount($form->{total_liabilities_this_period},
-                        $form->{decimalplaces});
-  $form->{total_equity_this_period} =
-    $form->round_amount($form->{total_equity_this_period},
-                        $form->{decimalplaces});
-
-  # calculate earnings
-  $form->{earnings_this_period} =
-    $form->{total_assets_this_period} -
-    $form->{total_liabilities_this_period} - $form->{total_equity_this_period};
-
-  push(@{ $form->{equity_this_period} },
-       $form->format_amount($myconfig,
-                            $form->{earnings_this_period},
-                            $form->{decimalplaces}, "- "
-       ));
-
-  $form->{total_equity_this_period} =
-    $form->round_amount(
-             $form->{total_equity_this_period} + $form->{earnings_this_period},
-             $form->{decimalplaces});
-
-  # add liability + equity
-  $form->{total_this_period} =
-    $form->format_amount(
-    $myconfig,
-    $form->{total_liabilities_this_period} + $form->{total_equity_this_period},
-    $form->{decimalplaces},
-    "- ");
-
-  if ($last_period) {
-
-    # totals for assets, liabilities
-    $form->{total_assets_last_period} =
-      $form->round_amount($form->{total_assets_last_period},
-                          $form->{decimalplaces});
-    $form->{total_liabilities_last_period} =
-      $form->round_amount($form->{total_liabilities_last_period},
-                          $form->{decimalplaces});
-    $form->{total_equity_last_period} =
-      $form->round_amount($form->{total_equity_last_period},
-                          $form->{decimalplaces});
-
-    # calculate retained earnings
-    $form->{earnings_last_period} =
-      $form->{total_assets_last_period} -
-      $form->{total_liabilities_last_period} -
-      $form->{total_equity_last_period};
-
-    push(@{ $form->{equity_last_period} },
-         $form->format_amount($myconfig,
-                              $form->{earnings_last_period},
-                              $form->{decimalplaces}, "- "
-         ));
-
-    $form->{total_equity_last_period} =
-      $form->round_amount(
-             $form->{total_equity_last_period} + $form->{earnings_last_period},
-             $form->{decimalplaces});
-
-    # add liability + equity
-    $form->{total_last_period} =
-      $form->format_amount($myconfig,
-                           $form->{total_liabilities_last_period} +
-                             $form->{total_equity_last_period},
-                           $form->{decimalplaces},
-                           "- ");
+  for my $period (qw(this last)) {
+    next if ($period eq 'last' && !$last_period);
 
+    $form->{E}{$period}             = $form->{total}{A}{$period} - $form->{total}{L}{$period} - $form->{total}{Q}{$period};
+    $form->{total}{Q}{$period}     += $form->{E}{$period};
+    $TMPL_DATA->{total}{Q}{$period} = $form->{total}{Q}{$period};
+    $TMPL_DATA->{total}{$period}    = $form->{total}{L}{$period} + $form->{total}{Q}{$period};
   }
 
-  $form->{total_liabilities_last_period} =
-    $form->format_amount($myconfig,
-                         $form->{total_liabilities_last_period},
-                         $form->{decimalplaces}, "- ")
-    if ($form->{total_liabilities_last_period} != 0);
-
-  $form->{total_equity_last_period} =
-    $form->format_amount($myconfig,
-                         $form->{total_equity_last_period},
-                         $form->{decimalplaces}, "- ")
-    if ($form->{total_equity_last_period} != 0);
-
-  $form->{total_assets_last_period} =
-    $form->format_amount($myconfig,
-                         $form->{total_assets_last_period},
-                         $form->{decimalplaces}, "- ")
-    if ($form->{total_assets_last_period} != 0);
-
-  $form->{total_assets_this_period} =
-    $form->format_amount($myconfig,
-                         $form->{total_assets_this_period},
-                         $form->{decimalplaces}, "- ");
-
-  $form->{total_liabilities_this_period} =
-    $form->format_amount($myconfig,
-                         $form->{total_liabilities_this_period},
-                         $form->{decimalplaces}, "- ");
-
-  $form->{total_equity_this_period} =
-    $form->format_amount($myconfig,
-                         $form->{total_equity_this_period},
-                         $form->{decimalplaces}, "- ");
+  push @{ $TMPL_DATA->{Q} }, $form->{E};
 
   $main::lxdebug->leave_sub();
+
+  return $TMPL_DATA;
 }
 
 sub get_accounts {
@@ -318,14 +159,15 @@ sub get_accounts {
   my ($null, $department_id) = split /--/, $form->{department};
 
   my $query;
-  my $dpt_where;
-  my $dpt_join;
-  my $project;
-  my $where    = "1 = 1";
-  my $glwhere  = "";
-  my $subwhere = "";
+  my $dpt_where = '';
+  my $dpt_join  = '';
+  my $project   = '';
+  my $where     = "1 = 1";
+  my $glwhere   = "";
+  my $subwhere  = "";
   my $item;
   my $sth;
+  my $dec = $form->{decimalplaces};
 
   my $category = qq| AND (| . join(" OR ", map({ "(c.category = " . $dbh->quote($_) . ")" } @{$categories})) . qq|) |;
 
@@ -340,7 +182,7 @@ sub get_accounts {
   $sth = prepare_execute_query($form, $dbh, $query);
 
   my @headingaccounts = ();
-  while ($ref = $sth->fetchrow_hashref(NAME_lc)) {
+  while (my $ref = $sth->fetchrow_hashref("NAME_lc")) {
     $form->{ $ref->{category} }{ $ref->{accno} }{description} =
       "$ref->{description}";
     $form->{ $ref->{category} }{ $ref->{accno} }{charttype} = "H";
@@ -536,9 +378,9 @@ sub get_accounts {
   my $accno;
   my $ref;
 
-  my $sth = prepare_execute_query($form, $dbh, $query);
+  $sth = prepare_execute_query($form, $dbh, $query);
 
-  while ($ref = $sth->fetchrow_hashref(NAME_lc)) {
+  while ($ref = $sth->fetchrow_hashref("NAME_lc")) {
 
     if ($ref->{category} eq 'C') {
       $ref->{category} = 'A';
@@ -556,8 +398,7 @@ sub get_accounts {
     }
 
     $form->{ $ref->{category} }{ $ref->{accno} }{accno}       = $ref->{accno};
-    $form->{ $ref->{category} }{ $ref->{accno} }{description} =
-      $ref->{description};
+    $form->{ $ref->{category} }{ $ref->{accno} }{description} = $ref->{description};
     $form->{ $ref->{category} }{ $ref->{accno} }{charttype} = "A";
 
     if ($last_period) {
@@ -571,12 +412,8 @@ sub get_accounts {
   # remove accounts with zero balance
   foreach $category (@{$categories}) {
     foreach $accno (keys %{ $form->{$category} }) {
-      $form->{$category}{$accno}{last} =
-        $form->round_amount($form->{$category}{$accno}{last},
-                            $form->{decimalplaces});
-      $form->{$category}{$accno}{this} =
-        $form->round_amount($form->{$category}{$accno}{this},
-                            $form->{decimalplaces});
+      $form->{$category}{$accno}{last} = $form->round_amount($form->{$category}{$accno}{last}, $dec);
+      $form->{$category}{$accno}{this} = $form->round_amount($form->{$category}{$accno}{this}, $dec);
 
       delete $form->{$category}{$accno}
         if (   $form->{$category}{$accno}{this} == 0
@@ -609,7 +446,7 @@ sub get_accounts_g {
     if ($form->{method} eq 'cash') {
       $subwhere .= " AND (transdate    >= $fromdate)";
       $glwhere   = " AND (ac.transdate >= $fromdate)";
-      $prwhere   = " AND (ar.transdate >= $fromdate)";
+      $prwhere   = " AND (a.transdate  >= $fromdate)";
     } else {
       $where    .= " AND (ac.transdate >= $fromdate)";
     }
@@ -619,7 +456,7 @@ sub get_accounts_g {
     $todate = conv_dateq($todate);
     $subwhere   .= " AND (transdate    <= $todate)";
     $where      .= " AND (ac.transdate <= $todate)";
-    $prwhere    .= " AND (ar.transdate <= $todate)";
+    $prwhere    .= " AND (a.transdate  <= $todate)";
   }
 
   if ($department_id) {
@@ -642,7 +479,7 @@ sub get_accounts_g {
          WHERE $where $dpt_where
            AND ac.trans_id IN ( SELECT trans_id FROM acc_trans JOIN chart ON (chart_id = id) WHERE (link LIKE '%AR_paid%') $subwhere)
            $project
-         GROUP BY c.$category 
+         GROUP BY c.$category
 
          UNION
 
@@ -654,7 +491,7 @@ sub get_accounts_g {
          WHERE $where $dpt_where
            AND ac.trans_id IN ( SELECT trans_id FROM acc_trans JOIN chart ON (chart_id = id) WHERE (link LIKE '%AP_paid%') $subwhere)
            $project
-         GROUP BY c.$category 
+         GROUP BY c.$category
 
          UNION
 
@@ -663,16 +500,14 @@ sub get_accounts_g {
          JOIN chart c ON (c.id = ac.chart_id)
          JOIN gl a ON (a.id = ac.trans_id)
          $dpt_join
-         WHERE $where $dpt_where $glwhere 
+         WHERE $where $dpt_where $glwhere
            AND NOT ((c.link = 'AR') OR (c.link = 'AP'))
            $project
-
-         $project_union
-        GROUP BY c.$category 
+         GROUP BY c.$category
         |;
 
     if ($form->{project_id}) {
-      $project_union = qq|
+      $query .= qq|
          UNION
 
          SELECT SUM(ac.sellprice * ac.qty * chart_category_to_sgn(c.category)) AS amount, c.$category
@@ -684,7 +519,7 @@ sub get_accounts_g {
          WHERE (c.category = 'I') $prwhere $dpt_where
            AND ac.trans_id IN ( SELECT trans_id FROM acc_trans JOIN chart ON (chart_id = id) WHERE (link LIKE '%AR_paid%') $subwhere)
            $project
-         GROUP BY c.$category 
+         GROUP BY c.$category
 
          UNION
 
@@ -697,7 +532,7 @@ sub get_accounts_g {
          WHERE (c.category = 'E') $prwhere $dpt_where
            AND ac.trans_id IN ( SELECT trans_id FROM acc_trans JOIN chart ON (chart_id = id) WHERE (link LIKE '%AP_paid%') $subwhere)
          $project
-         GROUP BY c.$category 
+         GROUP BY c.$category
          |;
     }
 
@@ -755,7 +590,7 @@ sub get_accounts_g {
 
   my $sth = prepare_execute_query($form, $dbh, $query);
 
-  while ($ref = $sth->fetchrow_hashref(NAME_lc)) {
+  while ($ref = $sth->fetchrow_hashref("NAME_lc")) {
     if ($category eq "pos_bwa") {
       if ($last_period) {
         $form->{ $ref->{$category} }{kumm} += $ref->{amount};
@@ -774,7 +609,7 @@ sub get_accounts_g {
 sub trial_balance {
   $main::lxdebug->enter_sub();
 
-  my ($self, $myconfig, $form) = @_;
+  my ($self, $myconfig, $form, %options) = @_;
 
   my $dbh = $form->dbconnect($myconfig);
 
@@ -804,45 +639,80 @@ sub trial_balance {
   }
 
   my $acc_cash_where = "";
-  my $ar_cash_where = "";
-  my $ap_cash_where = "";
+#  my $ar_cash_where = "";
+#  my $ap_cash_where = "";
 
 
   if ($form->{method} eq "cash") {
-    $acc_cash_where = qq| AND (ac.trans_id IN (SELECT id FROM ar WHERE datepaid>='$form->{fromdate}' AND datepaid<='$form->{todate}' UNION SELECT id FROM ap WHERE datepaid>='$form->{fromdate}' AND datepaid<='$form->{todate}' UNION SELECT id FROM gl WHERE transdate>='$form->{fromdate}' AND transdate<='$form->{todate}')) |;
-    $ar_ap_cash_where = qq| AND (a.datepaid>='$form->{fromdate}' AND a.datepaid<='$form->{todate}') |;
+    $acc_cash_where =
+      qq| AND (ac.trans_id IN (
+            SELECT id
+            FROM ar
+            WHERE datepaid >= '$form->{fromdate}'
+              AND datepaid <= '$form->{todate}'
+
+            UNION
+
+            SELECT id
+            FROM ap
+            WHERE datepaid >= '$form->{fromdate}'
+              AND datepaid <= '$form->{todate}'
+
+            UNION
+
+            SELECT id
+            FROM gl
+            WHERE transdate >= '$form->{fromdate}'
+              AND transdate <= '$form->{todate}'
+          )) |;
+#    $ar_ap_cash_where = qq| AND (a.datepaid>='$form->{fromdate}' AND a.datepaid<='$form->{todate}') |;
   }
 
-  # get beginning balances
-  $query =
-    qq|SELECT c.accno, c.category, SUM(ac.amount) AS amount, c.description
-        FROM acc_trans ac
-        LEFT JOIN chart c ON (ac.chart_id = c.id)
-        $dpt_join
-        WHERE ((select date_trunc('year', ac.transdate::date)) = (select date_trunc('year', ?::date))) AND ac.ob_transaction $acc_cash_where
-          $dpt_where
-          $project
-        GROUP BY c.accno, c.category, c.description |;
+  if ($options{beginning_balances}) {
+    foreach my $prefix (qw(from to)) {
+      next if ($form->{"${prefix}date"});
+
+      my $min_max = $prefix eq 'from' ? 'min' : 'max';
+      $query      = qq|SELECT ${min_max}(transdate)
+                       FROM acc_trans ac
+                       $dpt_join
+                       WHERE (1 = 1)
+                         $dpt_where
+                         $project|;
+      ($form->{"${prefix}date"}) = selectfirst_array_query($form, $dbh, $query);
+    }
+
+    # get beginning balances
+    $query =
+      qq|SELECT c.accno, c.category, SUM(ac.amount) AS amount, c.description
+          FROM acc_trans ac
+          LEFT JOIN chart c ON (ac.chart_id = c.id)
+          $dpt_join
+          WHERE ((select date_trunc('year', ac.transdate::date)) = (select date_trunc('year', ?::date))) AND ac.ob_transaction $acc_cash_where
+            $dpt_where
+            $project
+          GROUP BY c.accno, c.category, c.description |;
 
-  $sth = prepare_execute_query($form, $dbh, $query, $form->{fromdate});
+    $sth = prepare_execute_query($form, $dbh, $query, $form->{fromdate});
 
-  while (my $ref = $sth->fetchrow_hashref(NAME_lc)) {
+    while (my $ref = $sth->fetchrow_hashref("NAME_lc")) {
 
-    if ($ref->{amount} != 0 || $form->{all_accounts}) {
-      $trb{ $ref->{accno} }{description} = $ref->{description};
-      $trb{ $ref->{accno} }{charttype}   = 'A';
-   
-      if ($ref->{amount} > 0) {
-        $trb{ $ref->{accno} }{haben_eb}   = $ref->{amount};
-      } else {
-        $trb{ $ref->{accno} }{soll_eb}   = $ref->{amount} * -1;
+      if ($ref->{amount} != 0 || $form->{all_accounts}) {
+        $trb{ $ref->{accno} }{description} = $ref->{description};
+        $trb{ $ref->{accno} }{charttype}   = 'A';
+        $trb{ $ref->{accno} }{beginning_balance} = $ref->{amount};
+
+        if ($ref->{amount} > 0) {
+          $trb{ $ref->{accno} }{haben_eb}   = $ref->{amount};
+        } else {
+          $trb{ $ref->{accno} }{soll_eb}   = $ref->{amount} * -1;
+        }
+        $trb{ $ref->{accno} }{category}    = $ref->{category};
       }
-      $trb{ $ref->{accno} }{category}    = $ref->{category};
-    }
 
+    }
+    $sth->finish;
   }
-  $sth->finish;
-
 
   # get headings
   $query =
@@ -853,7 +723,7 @@ sub trial_balance {
 
   $sth = prepare_execute_query($form, $dbh, $query);
 
-  while ($ref = $sth->fetchrow_hashref(NAME_lc)) {
+  while ($ref = $sth->fetchrow_hashref("NAME_lc")) {
     $trb{ $ref->{accno} }{description} = $ref->{description};
     $trb{ $ref->{accno} }{charttype}   = 'H';
     $trb{ $ref->{accno} }{category}    = $ref->{category};
@@ -864,32 +734,39 @@ sub trial_balance {
   $sth->finish;
 
   $where = " 1 = 1 ";
-  $saldowhere = " 1 = 1 ";
-  $sumwhere = " 1 = 1 ";
+  my $saldowhere    = " 1 = 1 ";
+  my $sumwhere      = " 1 = 1 ";
+  my $subwhere      = '';
+  my $sumsubwhere   = '';
+  my $saldosubwhere = '';
+  my $glsaldowhere  = '';
+  my $glsubwhere    = '';
+  my $glwhere       = '';
+  my $glsumwhere    = '';
   my $tofrom;
 
   if ($form->{fromdate} || $form->{todate}) {
     if ($form->{fromdate}) {
       my $fromdate = conv_dateq($form->{fromdate});
-      $tofrom   .= " AND (ac.transdate >= $fromdate)";
-      $subwhere .= " AND (transdate >= $fromdate)";
-      $sumsubwhere .= " AND (transdate >= (select date_trunc('year', date $fromdate))) ";
+      $tofrom        .= " AND (ac.transdate >= $fromdate)";
+      $subwhere      .= " AND (transdate >= $fromdate)";
+      $sumsubwhere   .= " AND (transdate >= (select date_trunc('year', date $fromdate))) ";
       $saldosubwhere .= " AND transdate>=(select date_trunc('year', date $fromdate))  ";
-      $invwhere .= " AND (a.transdate >= $fromdate)";
-      $glsaldowhere .= " AND ac.transdate>=(select date_trunc('year', date $fromdate)) ";
-      $glwhere = " AND (ac.transdate >= $fromdate)";
-      $glsumwhere = " AND (ac.transdate >= (select date_trunc('year', date $fromdate))) ";
+      $invwhere      .= " AND (a.transdate >= $fromdate)";
+      $glsaldowhere  .= " AND ac.transdate>=(select date_trunc('year', date $fromdate)) ";
+      $glwhere        = " AND (ac.transdate >= $fromdate)";
+      $glsumwhere     = " AND (ac.transdate >= (select date_trunc('year', date $fromdate))) ";
     }
     if ($form->{todate}) {
       my $todate = conv_dateq($form->{todate});
-      $tofrom   .= " AND (ac.transdate <= $todate)";
-      $invwhere .= " AND (a.transdate <= $todate)";
+      $tofrom        .= " AND (ac.transdate <= $todate)";
+      $invwhere      .= " AND (a.transdate <= $todate)";
       $saldosubwhere .= " AND (transdate <= $todate)";
-      $sumsubwhere .= " AND (transdate <= $todate)";
-      $subwhere .= " AND (transdate <= $todate)";
-      $glwhere  .= " AND (ac.transdate <= $todate)";
-      $glsumwhere .= " AND (ac.transdate <= $todate) ";
-      $glsaldowhere .= " AND (ac.transdate <= $todate) ";
+      $sumsubwhere   .= " AND (transdate <= $todate)";
+      $subwhere      .= " AND (transdate <= $todate)";
+      $glwhere       .= " AND (ac.transdate <= $todate)";
+      $glsumwhere    .= " AND (ac.transdate <= $todate) ";
+      $glsaldowhere  .= " AND (ac.transdate <= $todate) ";
    }
   }
 
@@ -920,8 +797,8 @@ sub trial_balance {
                (ac.trans_id in (SELECT id from gl)
                 $glwhere)
               )|;
-    $saldowhere .=       
-qq| AND ((ac.trans_id IN (SELECT id from ar) AND
+    $saldowhere .=
+      qq| AND ((ac.trans_id IN (SELECT id from ar) AND
                 ac.trans_id IN
                   (
                     SELECT trans_id
@@ -946,8 +823,8 @@ qq| AND ((ac.trans_id IN (SELECT id from ar) AND
                (ac.trans_id in (SELECT id from gl)
                 $glsaldowhere)
               )|;
-    $sumwhere .=       
-qq| AND ((ac.trans_id IN (SELECT id from ar) AND
+    $sumwhere .=
+      qq| AND ((ac.trans_id IN (SELECT id from ar) AND
                 ac.trans_id IN
                   (
                     SELECT trans_id
@@ -1026,7 +903,7 @@ qq| AND ((ac.trans_id IN (SELECT id from ar) AND
   $sth = prepare_execute_query($form, $dbh, $query);
 
   # calculate the debit and credit in the period
-  while ($ref = $sth->fetchrow_hashref(NAME_lc)) {
+  while ($ref = $sth->fetchrow_hashref("NAME_lc")) {
     $trb{ $ref->{accno} }{description} = $ref->{description};
     $trb{ $ref->{accno} }{charttype}   = 'A';
     $trb{ $ref->{accno} }{category}    = $ref->{category};
@@ -1065,7 +942,7 @@ qq| AND ((ac.trans_id IN (SELECT id from ar) AND
          WHERE $saldowhere
            $dpt_where
            $project
-         AND c.accno = ?) AS saldo,
+         AND c.accno = ? AND (NOT ac.ob_transaction OR ac.ob_transaction IS NULL)) AS saldo,
 
         (SELECT SUM(ac.amount)
          FROM acc_trans ac
@@ -1133,7 +1010,7 @@ qq| AND ((ac.trans_id IN (SELECT id from ar) AND
          WHERE $saldowhere
            $dpt_where
            $project
-         AND c.accno = ?) AS saldo,
+         AND c.accno = ? AND (NOT ac.ob_transaction OR ac.ob_transaction IS NULL)) AS saldo,
 
         (SELECT SUM(ac.amount)
          FROM acc_trans ac
@@ -1176,7 +1053,7 @@ qq| AND ((ac.trans_id IN (SELECT id from ar) AND
 
     $ref->{accno} = $accno;
     map { $ref->{$_} = $trb{$accno}{$_} }
-      qw(description category charttype amount soll_eb haben_eb);
+      qw(description category charttype amount soll_eb haben_eb beginning_balance);
 
     $ref->{balance} = $form->round_amount($balance{ $ref->{accno} }, 2);
 
@@ -1185,7 +1062,8 @@ qq| AND ((ac.trans_id IN (SELECT id from ar) AND
       # get DR/CR
       do_statement($form, $drcr, $q_drcr, $ref->{accno}, $ref->{accno}, $ref->{accno}, $ref->{accno}, $ref->{accno}, $ref->{accno});
 
-      ($debit, $credit, $saldo, $haben_saldo, $soll_saldo, $soll_kumuliert, $haben_kumuliert) = (0, 0, 0, 0, 0, 0, 0);
+      ($debit, $credit, $saldo, $haben_saldo, $soll_saldo) = (0, 0, 0, 0, 0);
+      my ($soll_kumuliert, $haben_kumuliert) = (0, 0);
       $last_transaction = "";
       while (($debit, $credit, $saldo, $haben_kumuliert, $soll_kumuliert, $last_transaction) = $drcr->fetchrow_array) {
         $ref->{debit}  += $debit;
@@ -1223,13 +1101,28 @@ qq| AND ((ac.trans_id IN (SELECT id from ar) AND
 
       $ref->{debit}  = $form->round_amount($ref->{debit},  2);
       $ref->{credit} = $form->round_amount($ref->{credit}, 2);
-      $ref->{haben_saldo}  = $form->round_amount($ref->{haben_saldo},  2);
+
+      if ($ref->{haben_saldo} != 0) {
+        $ref->{haben_saldo}  = $ref->{haben_saldo} + $ref->{beginning_balance};
+        if ($ref->{haben_saldo} < 0) {
+          $ref->{soll_saldo} = $form->round_amount(($ref->{haben_saldo} *- 1), 2);
+          $ref->{haben_saldo} = 0;
+        }
+      } elsif ($ref->{soll_saldo} != 0) {
+        $ref->{soll_saldo} = $ref->{soll_saldo} - $ref->{beginning_balance};
+        if ($ref->{soll_saldo} < 0) {
+          $ref->{haben_saldo} = $form->round_amount(($ref->{haben_saldo} * -1), 2);
+          $ref->{soll_saldo} = 0;
+        }
+     }
+      $ref->{haben_saldo} = $form->round_amount($ref->{haben_saldo}, 2);
       $ref->{soll_saldo} = $form->round_amount($ref->{soll_saldo}, 2);
       $ref->{haben_kumuliert}  = $form->round_amount($ref->{haben_kumuliert},  2);
       $ref->{soll_kumuliert} = $form->round_amount($ref->{soll_kumuliert}, 2);
     }
 
     # add subtotal
+    my @accno;
     @accno = grep { $_ le "$ref->{accno}" } @headingaccounts;
     $accno = pop @accno;
     if ($accno) {
@@ -1248,15 +1141,16 @@ qq| AND ((ac.trans_id IN (SELECT id from ar) AND
   $dbh->disconnect;
 
   # debits and credits for headings
-  foreach $accno (@headingaccounts) {
+  foreach my $accno (@headingaccounts) {
     foreach $ref (@{ $form->{TB} }) {
       if ($accno eq $ref->{accno}) {
-        $ref->{debit}  = $trb{$accno}{debit};
-        $ref->{credit} = $trb{$accno}{credit};
-        $ref->{soll_saldo}  = $trb{$accno}{soll_saldo};
-        $ref->{haben_saldo} = $trb{$accno}{haben_saldo};
+        $ref->{debit}           = $trb{$accno}{debit};
+        $ref->{credit}          = $trb{$accno}{credit};
+        $ref->{soll_saldo}      = $trb{$accno}{soll_saldo};
+        $ref->{haben_saldo}     = $trb{$accno}{haben_saldo};
         $ref->{soll_kumuliert}  = $trb{$accno}{soll_kumuliert};
-        $ref->{haben_kumuliert} = $trb{$accno}{haben_kumuliert};      }
+        $ref->{haben_kumuliert} = $trb{$accno}{haben_kumuliert};
+      }
     }
   }
 
@@ -1318,7 +1212,7 @@ sub aging {
 
   my $dpt_join;
   if ($form->{department}) {
-    ($null, $department_id) = split /--/, $form->{department};
+    my ($null, $department_id) = split /--/, $form->{department};
     $dpt_join = qq| JOIN department d ON (a.department_id = d.id) |;
     $where .= qq| AND (a.department_id = | . conv_i($department_id, 'NULL') . qq|)|;
   }
@@ -1365,7 +1259,7 @@ sub aging {
   while (my ($id) = $sth->fetchrow_array) {
     do_statement($form, $sth_details, $q_details, $id);
 
-    while (my $ref = $sth_details->fetchrow_hashref(NAME_lc)) {
+    while (my $ref = $sth_details->fetchrow_hashref("NAME_lc")) {
       $ref->{module} = ($ref->{invoice}) ? $invoice : $arap;
       $ref->{exchangerate} = 1 unless $ref->{exchangerate};
       push @{ $form->{AG} }, $ref;
@@ -1491,6 +1385,7 @@ sub tax_report {
   my $sortorder = join ', ', $form->sort_columns(qw(transdate invnumber name));
   $sortorder = $form->{sort} if ($form->{sort} && grep({ $_ eq $form->{sort} } qw(id transdate invnumber name netamount tax)));
 
+  my $query = '';
   if ($form->{report} !~ /nontaxable/) {
     $query =
       qq|SELECT a.id, '0' AS invoice, $transdate AS transdate, a.invnumber, n.name, a.netamount,
@@ -1590,6 +1485,7 @@ sub payments {
 
   my $ml = 1;
   my $arap;
+  my $table;
   if ($form->{db} eq 'ar') {
     $table = 'customer';
     $ml = -1;
@@ -1632,16 +1528,41 @@ sub payments {
     $where .= " AND (ac.memo ILIKE " . $dbh->quote('%' . $form->{memo} . '%') . ") ";
   }
 
-  my $sortorder = join(', ', qw(name invnumber ordnumber transdate source));
-  $sortorder = $form->{sort} if ($form->{sort} && grep({ $_ eq $form->{sort} } qw(transdate invnumber name source memo)));
+  my %sort_columns =  (
+    'transdate'    => [ qw(transdate lower_invnumber lower_name) ],
+    'invnumber'    => [ qw(lower_invnumber lower_name transdate) ],
+    'name'         => [ qw(lower_name transdate)                 ],
+    'source'       => [ qw(lower_source)                         ],
+    'memo'         => [ qw(lower_memo)                           ],
+    );
+  my %lowered_columns =  (
+    'invnumber'       => { 'gl' => 'g.reference',   'arap' => 'a.invnumber', },
+    'memo'            => { 'gl' => 'ac.memo',       'arap' => 'ac.memo',     },
+    'source'          => { 'gl' => 'ac.source',     'arap' => 'ac.source',   },
+    'name'            => { 'gl' => 'g.description', 'arap' => 'c.name',      },
+    );
+
+  my $sortdir   = !defined $form->{sortdir} ? 'ASC' : $form->{sortdir} ? 'ASC' : 'DESC';
+  my $sortkey   = $sort_columns{$form->{sort}} ? $form->{sort} : 'transdate';
+  my $sortorder = join ', ', map { "$_ $sortdir" } @{ $sort_columns{$sortkey} };
+
+
+  my %columns_for_sorting = ( 'gl' => '', 'arap' => '', );
+  foreach my $spec (@{ $sort_columns{$sortkey} }) {
+    next if ($spec !~ m/^lower_(.*)$/);
+
+    my $column = $1;
+    map { $columns_for_sorting{$_} .= sprintf(', lower(%s) AS lower_%s', $lowered_columns{$column}->{$_}, $column) } qw(gl arap);
+  }
 
   $query = qq|SELECT id, accno, description FROM chart WHERE accno = ?|;
-  my $sth = prepare_query($form, $dbh, $query);
+  $sth = prepare_query($form, $dbh, $query);
 
   my $q_details =
       qq|SELECT c.name, a.invnumber, a.ordnumber,
            ac.transdate, ac.amount * $ml AS paid, ac.source,
            a.invoice, a.id, ac.memo, '${arap}' AS module
+           $columns_for_sorting{arap}
          FROM acc_trans ac
          JOIN $arap a ON (ac.trans_id = a.id)
          JOIN $table c ON (c.id = a.${table}_id)
@@ -1655,6 +1576,7 @@ sub payments {
          SELECT g.description, g.reference, NULL AS ordnumber,
            ac.transdate, ac.amount * $ml AS paid, ac.source,
            '0' as invoice, g.id, ac.memo, 'gl' AS module
+           $columns_for_sorting{gl}
          FROM acc_trans ac
          JOIN gl g ON (g.id = ac.trans_id)
          $dpt_join
@@ -1707,6 +1629,7 @@ sub bwa {
   &get_accounts_g($dbh, $last_period, $form->{fromdate}, $form->{todate}, $form, "pos_bwa");
 
   # if there are any compare dates
+  my $year;
   if ($form->{fromdate} || $form->{todate}) {
     $last_period = 1;
     if ($form->{fromdate}) {
@@ -1716,18 +1639,18 @@ sub bwa {
       $form->{todate} =~ /[0-9]*\.[0-9]*\.([0-9]*)/;
       $year = $1;
     }
-    $kummfromdate = $form->{comparefromdate};
-    $kummtodate   = $form->{comparetodate};
+    my $kummfromdate = $form->{comparefromdate};
+    my $kummtodate   = $form->{comparetodate};
     &get_accounts_g($dbh, $last_period, $kummfromdate, $kummtodate, $form, "pos_bwa");
   }
 
-  @periods        = qw(jetzt kumm);
-  @gesamtleistung = qw(1 2 3);
-  @gesamtkosten   = qw (10 11 12 13 14 15 16 17 18 19 20);
-  @ergebnisse     =
+  my @periods        = qw(jetzt kumm);
+  my @gesamtleistung = qw(1 3);
+  my @gesamtkosten   = qw (10 11 12 13 14 15 16 17 18 19 20);
+  my @ergebnisse     =
     qw (rohertrag betriebrohertrag betriebsergebnis neutraleraufwand neutralerertrag ergebnisvorsteuern ergebnis gesamtleistung gesamtkosten);
 
-  foreach $key (@periods) {
+  foreach my $key (@periods) {
     $form->{ "$key" . "gesamtleistung" } = 0;
     $form->{ "$key" . "gesamtkosten" }   = 0;
 
@@ -1742,10 +1665,12 @@ sub bwa {
                                '0');
       }
     }
-    foreach $item (@gesamtleistung) {
+    foreach my $item (@gesamtleistung) {
       $form->{ "$key" . "gesamtleistung" } += $form->{$item}{$key};
     }
-    foreach $item (@gesamtkosten) {
+    $form->{ "$key" . "gesamtleistung" } -= $form->{2}{$key};
+
+    foreach my $item (@gesamtkosten) {
       $form->{ "$key" . "gesamtkosten" } += $form->{$item}{$key};
     }
     $form->{ "$key" . "rohertrag" } =
@@ -1782,7 +1707,7 @@ sub bwa {
                                '0');
         }
       }
-      foreach $item (@ergebnisse) {
+      foreach my $item (@ergebnisse) {
         $form->{ "$key" . "gl" . "$item" } =
           $form->format_amount($myconfig,
                                $form->round_amount(
@@ -1811,7 +1736,7 @@ sub bwa {
                                  '0');
         }
       }
-      foreach $item (@ergebnisse) {
+      foreach my $item (@ergebnisse) {
         $form->{ "$key" . "gk" . "$item" } =
           $form->format_amount($myconfig,
                                $form->round_amount(
@@ -1839,7 +1764,7 @@ sub bwa {
                         '0');
         }
       }
-      foreach $item (@ergebnisse) {
+      foreach my $item (@ergebnisse) {
         $form->{ "$key" . "pk" . "$item" } =
           $form->format_amount($myconfig,
                                $form->round_amount(
@@ -1867,7 +1792,7 @@ sub bwa {
                          '0');
         }
       }
-      foreach $item (@ergebnisse) {
+      foreach my $item (@ergebnisse) {
         $form->{ "$key" . "auf" . "$item" } =
           $form->format_amount($myconfig,
                                $form->round_amount(
@@ -1881,7 +1806,7 @@ sub bwa {
       }
     }
 
-    foreach $item (@ergebnisse) {
+    foreach my $item (@ergebnisse) {
       $form->{ "$key" . "$item" } =
         $form->format_amount($myconfig,
                              $form->round_amount($form->{ "$key" . "$item" },
@@ -1911,10 +1836,10 @@ sub ustva {
   my @categories_euro = qw(48 51 86 91 97 93 94);
   $form->{decimalplaces} *= 1;
 
-  foreach $item (@categories_cent) {
+  foreach my $item (@categories_cent) {
     $form->{"$item"} = 0;
   }
-  foreach $item (@categories_euro) {
+  foreach my $item (@categories_euro) {
     $form->{"$item"} = 0;
   }
 
@@ -1963,13 +1888,13 @@ sub ustva {
   $form->{"65"} = $form->{"43"} - $form->{"66"};
   $form->{"67"} = $form->{"43"} - $form->{"66"};
 
-  foreach $item (@categories_cent) {
+  foreach my $item (@categories_cent) {
     $form->{$item} =
       $form->format_amount($myconfig, $form->round_amount($form->{$item}, 2),
                            2, '0');
   }
 
-  foreach $item (@categories_euro) {
+  foreach my $item (@categories_euro) {
     $form->{$item} =
       $form->format_amount($myconfig, $form->round_amount($form->{$item}, 0),
                            0, '0');
@@ -1997,36 +1922,28 @@ sub income_statement {
 
   $form->{decimalplaces} *= 1;
 
-  foreach $item (@categories_einnahmen) {
-    $form->{$item} = 0;
-  }
-  foreach $item (@categories_ausgaben) {
-    $form->{$item} = 0;
-  }
 
-  foreach $item (@ergebnisse) {
-    $form->{$item} = 0;
-  }
 
   &get_accounts_g($dbh, $last_period, $form->{fromdate}, $form->{todate},
                   $form, "pos_eur");
 
-  foreach $item (@categories_einnahmen) {
+
+  foreach my $item (@categories_einnahmen) {
     $form->{"eur${item}"} =
-      $form->format_amount($myconfig, $form->round_amount($form->{$item}, 2));
+      $form->format_amount($myconfig, $form->round_amount($form->{$item}, 2),2);
     $form->{"sumeura"} += $form->{$item};
   }
-  foreach $item (@categories_ausgaben) {
+  foreach my $item (@categories_ausgaben) {
     $form->{"eur${item}"} =
-      $form->format_amount($myconfig, $form->round_amount($form->{$item}, 2));
+      $form->format_amount($myconfig, $form->round_amount($form->{$item}, 2),2);
     $form->{"sumeurb"} += $form->{$item};
   }
 
   $form->{"guvsumme"} = $form->{"sumeura"} - $form->{"sumeurb"};
 
-  foreach $item (@ergebnisse) {
+  foreach my $item (@ergebnisse) {
     $form->{$item} =
-      $form->format_amount($myconfig, $form->round_amount($form->{$item}, 2));
+      $form->format_amount($myconfig, $form->round_amount($form->{$item}, 2),2);
   }
   $main::lxdebug->leave_sub();
 }