$self->_parse_form;
-
eval {
_year_end_bookings( start_date => $self->cb_startdate,
cb_date => $self->cb_date,
);
my $html = $self->render('yearend/_charts', { layout => 0 , process => 1, output => 0 },
- charts => $report_data,
- profit_loss_sum => $profit_loss_sum,
- );
+ charts => $report_data,
+ profit_loss_sum => $profit_loss_sum,
+ );
return $self->js->flash('info', t8('Year-end bookings were successfully completed!'))
->html('#charts', $html)
->render;
);
$self->render('yearend/_charts', { layout => 0 , process => 1 },
- charts => $report_data,
- profit_loss_sum => $profit_loss_sum,
+ charts => $report_data,
+ profit_loss_sum => $profit_loss_sum,
);
}
$self->cb_startdate($::locale->parse_date_to_object($self->get_balance_starting_date($self->cb_date)));
die "cb_date must come after start_date" unless $self->cb_date > $self->cb_startdate;
-
}
sub _year_end_bookings {
cb_date => $cb_date,
);
+ # load all charts from report as objects and store them in a hash
+ my @report_chart_ids = map { $_->{chart_id} } @{ $report_data };
+ my %charts_by_id = map { ( $_->id => $_ ) } @{ SL::DB::Manager::Chart->get_all(where => [ id => \@report_chart_ids ]) };
+
my @asset_accounts = grep { $_->{account_type} eq 'asset_account' } @{ $report_data };
my @profit_loss_accounts = grep { $_->{account_type} eq 'profit_loss_account' } @{ $report_data };
description => 'Automatische SB-Buchungen Bestandskonten Soll für ' . $cb_date->year,
ob_transaction => 0,
cb_transaction => 1,
+ taxincluded => 0,
+ transactions => [],
);
my $asset_ob_debit_entry = SL::DB::GLTransaction->new(
employee_id => $employee_id,
description => 'Automatische EB-Buchungen Bestandskonten Haben für ' . $ob_date->year,
ob_transaction => 1,
cb_transaction => 0,
+ taxincluded => 0,
+ transactions => [],
);
my $asset_cb_credit_entry = SL::DB::GLTransaction->new(
employee_id => $employee_id,
description => 'Automatische SB-Buchungen Bestandskonten Haben für ' . $cb_date->year,
ob_transaction => 0,
cb_transaction => 1,
+ taxincluded => 0,
+ transactions => [],
);
my $asset_ob_credit_entry = SL::DB::GLTransaction->new(
employee_id => $employee_id,
description => 'Automatische EB-Buchungen Bestandskonten Soll für ' . $ob_date->year,
ob_transaction => 1,
cb_transaction => 0,
+ taxincluded => 0,
+ transactions => [],
);
- $asset_cb_debit_entry->transactions([]);
- $asset_ob_debit_entry->transactions([]);
- $asset_cb_credit_entry->transactions([]);
- $asset_ob_credit_entry->transactions([]);
foreach my $asset_account ( @asset_accounts ) {
next if $asset_account->{amount_with_cb} == 0;
-
- # create cb and ob acc_trans entry here, but decide which gl entry to add it to later
- my $asset_cb_acc = SL::DB::AccTransaction->new(
- transdate => $cb_date,
- ob_transaction => 0,
- cb_transaction => 1,
- chart_id => $asset_account->{chart_id},
- chart_link => $asset_account->{chart_link},
- tax_id => 0,
- taxkey => 0,
- amount => - $asset_account->{amount_with_cb},
- );
- my $asset_ob_acc = SL::DB::AccTransaction->new(
- transdate => $ob_date,
- ob_transaction => 1,
- cb_transaction => 0,
- chart_id => $asset_account->{chart_id},
- chart_link => $asset_account->{chart_link},
- tax_id => 0,
- taxkey => 0,
- amount => $asset_account->{amount_with_cb},
- );
+ my $ass_acc = $charts_by_id{ $asset_account->{chart_id} };
if ( $asset_account->{amount_with_cb} < 0 ) {
- $debit_balance += $asset_account->{amount_with_cb};
# $main::lxdebug->message(0, sprintf("adding accno %s with balance %s to debit", $asset_account->{accno}, $asset_account->{amount_with_cb}));
+ $debit_balance += $asset_account->{amount_with_cb};
+
+ $asset_cb_debit_entry->add_chart_booking(
+ chart => $ass_acc,
+ credit => - $asset_account->{amount_with_cb},
+ tax_id => 0
+ );
+ $asset_ob_debit_entry->add_chart_booking(
+ chart => $ass_acc,
+ debit => - $asset_account->{amount_with_cb},
+ tax_id => 0
+ );
- $asset_cb_debit_entry->add_transactions($asset_cb_acc);
- $asset_ob_debit_entry->add_transactions($asset_ob_acc);
} else {
# $main::lxdebug->message(0, sprintf("adding accno %s with balance %s to credit", $asset_account->{accno}, $asset_account->{amount_with_cb}));
$credit_balance += $asset_account->{amount_with_cb};
- $asset_cb_credit_entry->add_transactions($asset_cb_acc);
- $asset_ob_credit_entry->add_transactions($asset_ob_acc);
+
+ $asset_cb_credit_entry->add_chart_booking(
+ chart => $ass_acc,
+ debit => $asset_account->{amount_with_cb},
+ tax_id => 0
+ );
+ $asset_ob_credit_entry->add_chart_booking(
+ chart => $ass_acc,
+ credit => $asset_account->{amount_with_cb},
+ tax_id => 0
+ );
};
};
- my $debit_cb_acc = SL::DB::AccTransaction->new(
- transdate => $cb_date,
- ob_transaction => 0,
- cb_transaction => 1,
- chart_id => $carry_over_chart->id,
- chart_link => $carry_over_chart->link, # maybe leave chart_link empty?
- tax_id => 0,
- taxkey => 0,
- amount => $debit_balance,
- );
- my $debit_ob_acc = SL::DB::AccTransaction->new(
- transdate => $ob_date,
- ob_transaction => 1,
- cb_transaction => 0,
- chart_id => $carry_over_chart->id,
- chart_link => $carry_over_chart->link,
- tax_id => 0,
- taxkey => 0,
- amount => - $debit_balance,
- );
- my $credit_cb_acc = SL::DB::AccTransaction->new(
- transdate => $cb_date,
- ob_transaction => 0,
- cb_transaction => 1,
- chart_id => $carry_over_chart->id,
- chart_link => $carry_over_chart->link, # maybe leave chart_link empty?
- tax_id => 0,
- taxkey => 0,
- amount => $credit_balance,
- );
- my $credit_ob_acc = SL::DB::AccTransaction->new(
- transdate => $ob_date,
- ob_transaction => 1,
- cb_transaction => 0,
- chart_id => $carry_over_chart->id,
- chart_link => $carry_over_chart->link,
- tax_id => 0,
- taxkey => 0,
- amount => - $credit_balance,
- );
- $asset_cb_debit_entry->add_transactions($debit_cb_acc);
- $asset_ob_debit_entry->add_transactions($debit_ob_acc);
- $asset_cb_credit_entry->add_transactions($credit_cb_acc);
- $asset_ob_credit_entry->add_transactions($credit_ob_acc);
+ if ( $debit_balance ) {
+ $asset_cb_debit_entry->add_chart_booking(
+ chart => $carry_over_chart,
+ debit => -1 * $debit_balance,
+ tax_id => 0,
+ );
+
+ $asset_ob_debit_entry->add_chart_booking(
+ chart => $carry_over_chart,
+ credit => -1 * $debit_balance,
+ tax_id => 0,
+ );
+ };
+
+ if ( $credit_balance ) {
+ $asset_cb_credit_entry->add_chart_booking(
+ chart => $carry_over_chart,
+ credit => $credit_balance,
+ tax_id => 0,
+ );
+ $asset_ob_credit_entry->add_chart_booking(
+ chart => $carry_over_chart,
+ debit => $credit_balance,
+ tax_id => 0,
+ );
+ };
- $asset_cb_debit_entry->save if scalar @{ $asset_cb_debit_entry->transactions } > 1;
- $asset_ob_debit_entry->save if scalar @{ $asset_ob_debit_entry->transactions } > 1;
- $asset_cb_credit_entry->save if scalar @{ $asset_cb_credit_entry->transactions } > 1;
- $asset_ob_credit_entry->save if scalar @{ $asset_ob_credit_entry->transactions } > 1;
+ $asset_cb_debit_entry->post if scalar @{ $asset_cb_debit_entry->transactions } > 1;
+ $asset_ob_debit_entry->post if scalar @{ $asset_ob_debit_entry->transactions } > 1;
+ $asset_cb_credit_entry->post if scalar @{ $asset_cb_credit_entry->transactions } > 1;
+ $asset_ob_credit_entry->post if scalar @{ $asset_ob_credit_entry->transactions } > 1;
####### profit-loss accounts #######
# these only have a closing balance, the balance is transferred to the profit-loss account
my $profit_loss_sum = sum map { $_->{amount_with_cb} }
grep { $_->{account_type} eq 'profit_loss_account' }
@{$report_data};
+ $profit_loss_sum ||= 0;
my $pl_chart;
if ( $profit_loss_sum > 0 ) {
$pl_chart = $profit_chart;
description => 'Automatische SB-Buchungen Erfolgskonten Soll für ' . $cb_date->year,
ob_transaction => 0,
cb_transaction => 1,
+ taxincluded => 0,
+ transactions => [],
);
my $pl_cb_credit_entry = SL::DB::GLTransaction->new(
employee_id => $employee_id,
description => 'Automatische SB-Buchungen Erfolgskonten Haben für ' . $cb_date->year,
ob_transaction => 0,
cb_transaction => 1,
+ taxincluded => 0,
+ transactions => [],
);
- $pl_cb_debit_entry->transactions([]);
- $pl_cb_credit_entry->transactions([]);
foreach my $profit_loss_account ( @profit_loss_accounts ) {
# $main::lxdebug->message(0, sprintf("found chart %s with balance %s", $profit_loss_account->{accno}, $profit_loss_account->{amount_with_cb}));
+ my $chart = $charts_by_id{ $profit_loss_account->{chart_id} };
next if $profit_loss_account->{amount_with_cb} == 0;
- my $debit_cb_acc = SL::DB::AccTransaction->new(
- transdate => $cb_date,
- ob_transaction => 0,
- cb_transaction => 1,
- chart_id => $profit_loss_account->{chart_id},
- chart_link => $profit_loss_account->{chart_link},
- tax_id => 0,
- taxkey => 0,
- amount => - $profit_loss_account->{amount_with_cb},
- );
- my $credit_cb_acc = SL::DB::AccTransaction->new(
- transdate => $cb_date,
- ob_transaction => 0,
- cb_transaction => 1,
- chart_id => $profit_loss_account->{chart_id},
- chart_link => $profit_loss_account->{chart_link},
- tax_id => 0,
- taxkey => 0,
- amount => $profit_loss_account->{amount_with_cb},
- );
- if ( { $profit_loss_account->{amount_with_cb} < 0 } ) {
- $pl_debit_balance += $profit_loss_account->{amount_with_cb};
- $pl_cb_debit_entry->add_transactions($debit_cb_acc);
+ if ( $profit_loss_account->{amount_with_cb} < 0 ) {
+ $pl_debit_balance -= $profit_loss_account->{amount_with_cb};
+ $pl_cb_debit_entry->add_chart_booking(
+ chart => $chart,
+ tax_id => 0,
+ credit => - $profit_loss_account->{amount_with_cb},
+ );
} else {
$pl_credit_balance += $profit_loss_account->{amount_with_cb};
- $pl_cb_credit_entry->add_transactions($credit_cb_acc);
+ $pl_cb_credit_entry->add_chart_booking(
+ chart => $chart,
+ tax_id => 0,
+ debit => $profit_loss_account->{amount_with_cb},
+ );
};
};
- $debit_cb_acc = SL::DB::AccTransaction->new(
- transdate => $cb_date,
- ob_transaction => 0,
- cb_transaction => 1,
- chart_id => $pl_chart->id,
- chart_link => $pl_chart->link,
- tax_id => 0,
- taxkey => 0,
- amount => $pl_debit_balance,
- );
- $credit_cb_acc = SL::DB::AccTransaction->new(
- transdate => $cb_date,
- ob_transaction => 0,
- cb_transaction => 1,
- chart_id => $pl_chart->id,
- chart_link => $pl_chart->link,
- tax_id => 0,
- taxkey => 0,
- amount => - $pl_credit_balance,
- );
- $pl_cb_debit_entry->add_transactions($debit_cb_acc);
- $pl_cb_credit_entry->add_transactions($credit_cb_acc);
+ # $main::lxdebug->message(0, "pl_debit_balance = $pl_debit_balance");
+ # $main::lxdebug->message(0, "pl_credit_balance = $pl_credit_balance");
+
+ $pl_cb_debit_entry->add_chart_booking(
+ chart => $pl_chart,
+ tax_id => 0,
+ debit => $pl_debit_balance,
+ ) if $pl_debit_balance;
+
+ $pl_cb_credit_entry->add_chart_booking(
+ chart => $pl_chart,
+ tax_id => 0,
+ credit => $pl_credit_balance,
+ ) if $pl_credit_balance;
- $pl_cb_debit_entry->save if scalar @{ $pl_cb_debit_entry->transactions } > 1;
- $pl_cb_credit_entry->save if scalar @{ $pl_cb_credit_entry->transactions } > 1;
+ # printf("debit : %s -> %s\n", $_->chart->displayable_name, $_->amount) foreach @{ $pl_cb_debit_entry->transactions };
+ # printf("credit: %s -> %s\n", $_->chart->displayable_name, $_->amount) foreach @{ $pl_cb_credit_entry->transactions };
+
+ $pl_cb_debit_entry->post if scalar @{ $pl_cb_debit_entry->transactions } > 1;
+ $pl_cb_credit_entry->post if scalar @{ $pl_cb_credit_entry->transactions } > 1;
######### profit-loss transfer #########
# and finally transfer the new balance of the profit-loss account via the carry-over account
# we want to use profit_loss_sum with cb!
- my $carry_over_cb_entry = SL::DB::GLTransaction->new(
- employee_id => $employee_id,
- transdate => $cb_date,
- reference => 'SB ' . $cb_date->year,
- description => sprintf('Automatische SB-Buchung für %s %s',
- $profit_loss_sum >= 0 ? 'Gewinnvortrag' : 'Verlustvortrag',
- $cb_date->year,
- ),
- ob_transaction => 0,
- cb_transaction => 1,
- );
- my $carry_over_ob_entry = SL::DB::GLTransaction->new(
- employee_id => $employee_id,
- transdate => $ob_date,
- reference => 'EB ' . $ob_date->year,
- description => sprintf('Automatische EB-Buchung für %s %s',
- $profit_loss_sum >= 0 ? 'Gewinnvortrag' : 'Verlustvortrag',
- $ob_date->year,
- ),
- ob_transaction => 1,
- cb_transaction => 0,
- );
- $carry_over_cb_entry->transactions([]);
- $carry_over_ob_entry->transactions([]);
+ if ( $profit_loss_sum != 0 ) {
- my $carry_over_cb_acc_co = SL::DB::AccTransaction->new(
- transdate => $cb_date,
- ob_transaction => 0,
- cb_transaction => 1,
- chart_id => $carry_over_chart->id,
- chart_link => $carry_over_chart->link,
- tax_id => 0,
- taxkey => 0,
- amount => $profit_loss_sum,
- );
- my $carry_over_cb_acc_pl = SL::DB::AccTransaction->new(
- transdate => $cb_date,
- ob_transaction => 0,
- cb_transaction => 1,
- chart_id => $pl_chart->id,
- chart_link => $pl_chart->link,
- tax_id => 0,
- taxkey => 0,
- amount => - $profit_loss_sum,
- );
+ my $carry_over_cb_entry = SL::DB::GLTransaction->new(
+ employee_id => $employee_id,
+ transdate => $cb_date,
+ reference => 'SB ' . $cb_date->year,
+ description => sprintf('Automatische SB-Buchung für %s %s',
+ $profit_loss_sum >= 0 ? 'Gewinnvortrag' : 'Verlustvortrag',
+ $cb_date->year,
+ ),
+ ob_transaction => 0,
+ cb_transaction => 1,
+ taxincluded => 0,
+ transactions => [],
+ );
+ my $carry_over_ob_entry = SL::DB::GLTransaction->new(
+ employee_id => $employee_id,
+ transdate => $ob_date,
+ reference => 'EB ' . $ob_date->year,
+ description => sprintf('Automatische EB-Buchung für %s %s',
+ $profit_loss_sum >= 0 ? 'Gewinnvortrag' : 'Verlustvortrag',
+ $ob_date->year,
+ ),
+ ob_transaction => 1,
+ cb_transaction => 0,
+ taxincluded => 0,
+ transactions => [],
+ );
- $carry_over_cb_entry->add_transactions($carry_over_cb_acc_co);
- $carry_over_cb_entry->add_transactions($carry_over_cb_acc_pl);
- $carry_over_cb_entry->save if $profit_loss_sum != 0;
+ my ($amount1, $amount2);
+ if ( $profit_loss_sum < 0 ) {
+ $amount1 = 'debit';
+ $amount2 = 'credit';
+ } else {
+ $amount1 = 'credit';
+ $amount2 = 'debit';
+ };
- my $carry_over_ob_acc_co = SL::DB::AccTransaction->new(
- transdate => $ob_date,
- ob_transaction => 1,
- cb_transaction => 0,
- chart_id => $pl_chart->id,
- chart_link => $pl_chart->link,
- tax_id => 0,
- taxkey => 0,
- amount => $profit_loss_sum,
- );
- my $carry_over_ob_acc_pl = SL::DB::AccTransaction->new(
- transdate => $ob_date,
- ob_transaction => 1,
- cb_transaction => 0,
- chart_id => $carry_over_chart->id,
- chart_link => $carry_over_chart->link,
- tax_id => 0,
- taxkey => 0,
- amount => - $profit_loss_sum,
- );
+ $carry_over_cb_entry->add_chart_booking(
+ chart => $carry_over_chart,
+ tax_id => 0,
+ $amount1 => abs($profit_loss_sum),
+ );
+ $carry_over_cb_entry->add_chart_booking(
+ chart => $pl_chart,
+ tax_id => 0,
+ $amount2 => abs($profit_loss_sum),
+ );
+ $carry_over_ob_entry->add_chart_booking(
+ chart => $carry_over_chart,
+ tax_id => 0,
+ $amount2 => abs($profit_loss_sum),
+ );
+ $carry_over_ob_entry->add_chart_booking(
+ chart => $pl_chart,
+ tax_id => 0,
+ $amount1 => abs($profit_loss_sum),
+ );
+
+ # printf("debit : %s -> %s\n", $_->chart->displayable_name, $_->amount) foreach @{ $carry_over_ob_entry->transactions };
+ # printf("credit: %s -> %s\n", $_->chart->displayable_name, $_->amount) foreach @{ $carry_over_ob_entry->transactions };
- $carry_over_ob_entry->add_transactions($carry_over_ob_acc_co);
- $carry_over_ob_entry->add_transactions($carry_over_ob_acc_pl);
- $carry_over_ob_entry->save if $profit_loss_sum != 0;
+ $carry_over_cb_entry->post if scalar @{ $carry_over_cb_entry->transactions } > 1;
+ $carry_over_ob_entry->post if scalar @{ $carry_over_ob_entry->transactions } > 1;
+ };
my $consistency_query = <<SQL;
select sum(amount)
where (ob_transaction is true or cb_transaction is true)
and (transdate = ? or transdate = ?)
SQL
- my ($sum) = my ($empty) = selectrow_query($::form, $db->dbh, $consistency_query,
- $cb_date,
- $ob_date
- );
+ my ($sum) = selectrow_query($::form, $db->dbh, $consistency_query,
+ $cb_date,
+ $ob_date
+ );
die "acc_trans transactions don't add up to zero" unless $sum == 0;
1;
select c.id as chart_id,
c.accno,
c.description,
- c.link as chart_link,
c.category,
sum(a.amount) filter (where cb_transaction is false and ob_transaction is false) as amount,
sum(a.amount) filter (where ob_transaction is true ) as ob_amount,
--- /dev/null
+use strict;
+use warnings;
+
+use Test::More tests => 18;
+use lib 't';
+use utf8;
+
+use Carp;
+use Data::Dumper;
+use Support::TestSetup;
+use Test::Exception;
+use SL::DBUtils qw(selectall_hashref_query);
+
+use SL::DB::BankAccount;
+use SL::DB::Chart;
+use SL::DB::Invoice;
+use SL::DB::PurchaseInvoice;
+
+use SL::Dev::Record qw(create_ar_transaction create_ap_transaction create_gl_transaction);
+
+use SL::Controller::YearEndTransactions;
+
+Support::TestSetup::login();
+
+clear_up();
+
+# comments:
+
+# * in the default test client the tax accounts are configured as I/E rather than A/L
+# * also the default test client has the accounting method "cash" rather than "accrual"
+# (Ist-versteuerung, rather than Soll-versteuerung)
+
+my $year = 2019;
+
+note('configuring accounts');
+my $bank_account = SL::DB::BankAccount->new(
+ account_number => '123',
+ bank_code => '123',
+ iban => '123',
+ bic => '123',
+ bank => '123',
+ chart_id => SL::DB::Manager::Chart->find_by(description => 'Bank')->id,
+ name => SL::DB::Manager::Chart->find_by(description => 'Bank')->description,
+)->save;
+
+my $profit_account = SL::DB::Manager::Chart->find_by(accno => '0890') //
+ SL::DB::Chart->new(
+ accno => '0890',
+ description => 'Gewinnvortrag vor Verwendung',
+ charttype => 'A',
+ category => 'Q',
+ link => '',
+ taxkey_id => '0',
+ datevautomatik => 'f',
+ )->save;
+
+my $loss_account = SL::DB::Manager::Chart->find_by(accno => '0868') //
+ SL::DB::Chart->new(
+ accno => '0868',
+ description => 'Verlustvortrag vor Verwendung',
+ charttype => 'A',
+ category => 'Q',
+ link => '',
+ taxkey_id => '0',
+ datevautomatik => 'f',
+ )->save;
+
+my $carry_over_chart = SL::DB::Manager::Chart->find_by(accno => 9000);
+my $income_chart = SL::DB::Manager::Chart->find_by(accno => '8400'); # income 19%, taxkey 3
+my $bank = SL::DB::Manager::Chart->find_by(description => 'Bank');
+my $cash = SL::DB::Manager::Chart->find_by(description => 'Kasse');
+my $privateinlagen = SL::DB::Manager::Chart->find_by(description => 'Privateinlagen');
+my $betriebsbedarf = SL::DB::Manager::Chart->find_by(description => 'Betriebsbedarf');
+
+my $dbh = SL::DB->client->dbh;
+$dbh->do('UPDATE defaults SET carry_over_account_chart_id = ' . $carry_over_chart->id);
+$dbh->do('UPDATE defaults SET profit_carried_forward_chart_id = ' . $profit_account->id);
+$dbh->do('UPDATE defaults SET loss_carried_forward_chart_id = ' . $loss_account->id);
+
+
+note('creating transactions');
+my $ar_transaction = create_ar_transaction(
+ taxincluded => 0,
+ bookings => [
+ {
+ chart => $income_chart, # income 19%, taxkey 3
+ amount => 140,
+ }
+ ],
+);
+
+$ar_transaction->pay_invoice(
+ chart_id => $bank_account->chart_id,
+ transdate => DateTime->today_local->to_kivitendo,
+ amount => $ar_transaction->amount,
+ payment_type => 'without_skonto',
+ );
+
+my $ar_transaction2 = create_ar_transaction(
+ taxincluded => 1,
+ bookings => [
+ {
+ chart => $income_chart, # income 19%, taxkey 3
+ amount => 166.60,
+ }
+ ],
+);
+
+my $ap_transaction = create_ap_transaction(
+ taxincluded => 0,
+ bookings => [
+ {
+ chart => SL::DB::Manager::Chart->find_by( accno => '3400' ), # Wareneingang 19%, taxkey 9
+ amount => 100,
+ }
+ ],
+);
+
+
+gl_booking(40, "01.01.$year", 'foo', 'bar', $bank, $privateinlagen, 1, 0);
+
+is(SL::DB::Manager::AccTransaction->get_all_count( ), 13, 'acc_trans transactions created ok');
+is(SL::DB::Manager::AccTransaction->get_all_count(where => [ ob_transaction => 1 ]), 2, 'acc_trans ob_transactions created ok');
+is(SL::DB::Manager::AccTransaction->get_all_count(where => [ cb_transaction => 1 ]), 0, 'no cb_transactions created ok');
+
+is_deeply( &get_account_balances,
+ [
+ {
+ 'accno' => '1200',
+ 'account_type' => 'asset_account',
+ 'sum' => '-206.60000'
+ },
+ {
+ 'accno' => '1400',
+ 'account_type' => 'asset_account',
+ 'sum' => '-166.60000'
+ },
+ {
+ 'accno' => '1600',
+ 'account_type' => 'asset_account',
+ 'sum' => '119.00000'
+ },
+ {
+ 'accno' => '1890',
+ 'account_type' => 'asset_account',
+ 'sum' => '40.00000'
+ },
+ {
+ 'accno' => '1576',
+ 'account_type' => 'profit_loss_account',
+ 'sum' => '-19.00000'
+ },
+ {
+ 'accno' => '1776',
+ 'account_type' => 'profit_loss_account',
+ 'sum' => '53.20000'
+ },
+ {
+ 'accno' => '3400',
+ 'account_type' => 'profit_loss_account',
+ 'sum' => '-100.00000'
+ },
+ {
+ 'accno' => '8400',
+ 'account_type' => 'profit_loss_account',
+ 'sum' => '280.00000'
+ }
+ ],
+ 'account balances before year_end bookings ok',
+);
+
+# accno | account_type | sum
+# -------+---------------------+------------
+# 1200 | asset_account | -206.60000
+# 1400 | asset_account | -166.60000
+# 1600 | asset_account | 119.00000
+# 1890 | asset_account | 40.00000
+# 1576 | profit_loss_account | -19.00000
+# 1776 | profit_loss_account | 53.20000
+# 3400 | profit_loss_account | -100.00000
+# 8400 | profit_loss_account | 280.00000
+
+
+note('running year-end transactions');
+my $start_date = DateTime->new(year => $year, month => 1, day => 1);
+my $cb_date = DateTime->new(year => $year, month => 12, day => 31);
+my $ob_date = $cb_date->clone->add(days => 1);
+
+SL::Controller::YearEndTransactions::_year_end_bookings( start_date => $start_date,
+ cb_date => $cb_date,
+ );
+
+is(SL::DB::Manager::AccTransaction->get_all_count(where => [ cb_transaction => 1 ]), 14, 'acc_trans cb_transactions created ok');
+is(SL::DB::Manager::AccTransaction->get_all_count(where => [ ob_transaction => 1 ]), 10, 'acc_trans ob_transactions created ok');
+is(SL::DB::Manager::GLTransaction->get_all_count( where => [ cb_transaction => 1 ]), 5, 'GL cb_transactions created ok');
+is(SL::DB::Manager::GLTransaction->get_all_count( where => [ ob_transaction => 1 ]), 4, 'GL ob_transactions created ok');
+
+my $final_account_balances = [
+ {
+ 'accno' => '0890',
+ 'amount' => undef,
+ 'amount_with_cb' => '0.00000',
+ 'cat' => 'Q',
+ 'cb_amount' => '0.00000',
+ 'ob_amount' => undef,
+ 'ob_next_year' => '214.20000',
+ 'type' => 'asset',
+ 'year_end_amount' => undef
+ },
+ {
+ 'accno' => '1200',
+ 'amount' => '-166.60000',
+ 'amount_with_cb' => '0.00000',
+ 'cat' => 'A',
+ 'cb_amount' => '-206.60000',
+ 'ob_amount' => '-40.00000',
+ 'ob_next_year' => '-206.60000',
+ 'type' => 'asset',
+ 'year_end_amount' => '-206.60000'
+ },
+ {
+ 'accno' => '1400',
+ 'amount' => '-166.60000',
+ 'amount_with_cb' => '0.00000',
+ 'cat' => 'A',
+ 'cb_amount' => '-166.60000',
+ 'ob_amount' => undef,
+ 'ob_next_year' => '-166.60000',
+ 'type' => 'asset',
+ 'year_end_amount' => '-166.60000'
+ },
+ {
+ 'accno' => '1600',
+ 'amount' => '119.00000',
+ 'amount_with_cb' => '0.00000',
+ 'cat' => 'L',
+ 'cb_amount' => '119.00000',
+ 'ob_amount' => undef,
+ 'ob_next_year' => '119.00000',
+ 'type' => 'asset',
+ 'year_end_amount' => '119.00000'
+ },
+ {
+ 'accno' => '1890',
+ 'amount' => undef,
+ 'amount_with_cb' => '0.00000',
+ 'cat' => 'Q',
+ 'cb_amount' => '40.00000',
+ 'ob_amount' => '40.00000',
+ 'ob_next_year' => '40.00000',
+ 'type' => 'asset',
+ 'year_end_amount' => '40.00000'
+ },
+ {
+ 'accno' => '9000',
+ 'amount' => undef,
+ 'amount_with_cb' => '0.00000',
+ 'cat' => 'A',
+ 'cb_amount' => '0.00000',
+ 'ob_amount' => undef,
+ 'ob_next_year' => '0.00000',
+ 'type' => 'asset',
+ 'year_end_amount' => undef
+ },
+ {
+ 'accno' => '1576',
+ 'amount' => '-19.00000',
+ 'amount_with_cb' => '0.00000',
+ 'cat' => 'E',
+ 'cb_amount' => '-19.00000',
+ 'ob_amount' => undef,
+ 'ob_next_year' => undef,
+ 'type' => 'pl',
+ 'year_end_amount' => '-19.00000'
+ },
+ {
+ 'accno' => '1776',
+ 'amount' => '53.20000',
+ 'amount_with_cb' => '0.00000',
+ 'cat' => 'I',
+ 'cb_amount' => '53.20000',
+ 'ob_amount' => undef,
+ 'ob_next_year' => undef,
+ 'type' => 'pl',
+ 'year_end_amount' => '53.20000'
+ },
+ {
+ 'accno' => '3400',
+ 'amount' => '-100.00000',
+ 'amount_with_cb' => '0.00000',
+ 'cat' => 'E',
+ 'cb_amount' => '-100.00000',
+ 'ob_amount' => undef,
+ 'ob_next_year' => undef,
+ 'type' => 'pl',
+ 'year_end_amount' => '-100.00000'
+ },
+ {
+ 'accno' => '8400',
+ 'amount' => '280.00000',
+ 'amount_with_cb' => '0.00000',
+ 'cat' => 'I',
+ 'cb_amount' => '280.00000',
+ 'ob_amount' => undef,
+ 'ob_next_year' => undef,
+ 'type' => 'pl',
+ 'year_end_amount' => '280.00000'
+ }
+ ];
+
+# running _year_end_bookings several times shouldn't change the anything, the
+# second and third run should be no-ops, at least while no further bookings where
+# made
+
+SL::Controller::YearEndTransactions::_year_end_bookings( start_date => $start_date,
+ cb_date => $cb_date,
+ );
+
+is(SL::DB::Manager::AccTransaction->get_all_count(where => [ cb_transaction => 1 ]), 14, 'acc_trans cb_transactions created ok');
+is(SL::DB::Manager::AccTransaction->get_all_count(where => [ ob_transaction => 1 ]), 10, 'acc_trans ob_transactions created ok');
+is(SL::DB::Manager::GLTransaction->get_all_count( where => [ cb_transaction => 1 ]), 5, 'GL cb_transactions created ok');
+is(SL::DB::Manager::GLTransaction->get_all_count( where => [ ob_transaction => 1 ]), 4, 'GL ob_transactions created ok');
+
+
+# all asset accounts should be the same, except 0890, which should be the sum of p/l-accounts
+# all p/l account should be 0
+
+# accno | account_type | sum
+# -------+---------------------+------------
+# 0890 | asset_account | 214.20000
+# 1200 | asset_account | -206.60000
+# 1400 | asset_account | -166.60000
+# 1600 | asset_account | 119.00000
+# 1890 | asset_account | 40.00000
+# 9000 | asset_account | 0.00000
+# 1576 | profit_loss_account | 0.00000
+# 1776 | profit_loss_account | 0.00000
+# 3400 | profit_loss_account | 0.00000
+# 8400 | profit_loss_account | 0.00000
+# (10 rows)
+
+is_deeply( &get_final_balances,
+ $final_account_balances,
+ 'balances after second year_end ok (nothing changed)');
+
+
+# select c.accno,
+# c.description,
+# c.category as cat,
+# sum(a.amount ) filter (where ob_transaction is true and a.transdate < '2020-01-01') as ob_amount,
+# sum(a.amount ) filter (where cb_transaction is false and ob_transaction is false and a.transdate < '2020-01-01') as amount,
+# sum(a.amount ) filter (where cb_transaction is false and a.transdate < '2020-01-01') as year_end_amount,
+# sum(a.amount ) filter (where a.transdate < '2020-01-01') as amount_with_cb,
+# sum(a.amount * -1) filter (where cb_transaction is true and a.transdate < '2020-01-01') as cb_amount,
+# sum(a.amount ) filter (where ob_transaction is true and a.transdate >= '2020-01-01') as ob_next_year,
+# case when c.category = ANY( '{I,E}' ) then 'pl'
+# when c.category = ANY( '{A,C,L,Q}' ) then 'asset'
+# else null
+# end as type
+# from acc_trans a
+# inner join chart c on (c.id = a.chart_id)
+# where a.transdate >= '2019-01-01'
+# and a.transdate <= '2020-01-01'
+# group by c.id, c.accno, c.category
+# order by type, c.accno;
+# accno | description | cat | ob_amount | amount | year_end_amount | amount_with_cb | cb_amount | ob_next_year | type
+# -------+-------------------------------------+-----+-----------+------------+-----------------+----------------+------------+--------------+-------
+# 0890 | Gewinnvortrag vor Verwendung | Q | | | | 0.00000 | 0.00000 | 214.20000 | asset
+# 1200 | Bank | A | -40.00000 | -166.60000 | -206.60000 | 0.00000 | -206.60000 | -206.60000 | asset
+# 1400 | Ford. a.Lieferungen und Leistungen | A | | -166.60000 | -166.60000 | 0.00000 | -166.60000 | -166.60000 | asset
+# 1600 | Verbindlichkeiten aus Lief.u.Leist. | L | | 119.00000 | 119.00000 | 0.00000 | 119.00000 | 119.00000 | asset
+# 1890 | Privateinlagen | Q | 40.00000 | | 40.00000 | 0.00000 | 40.00000 | 40.00000 | asset
+# 9000 | Saldenvorträge,Sachkonten | A | | | | 0.00000 | 0.00000 | 0.00000 | asset
+# 1576 | Abziehbare Vorsteuer 19 % | E | | -19.00000 | -19.00000 | 0.00000 | -19.00000 | | pl
+# 1776 | Umsatzsteuer 19 % | I | | 53.20000 | 53.20000 | 0.00000 | 53.20000 | | pl
+# 3400 | Wareneingang 16%/19% Vorsteuer | E | | -100.00000 | -100.00000 | 0.00000 | -100.00000 | | pl
+# 8400 | Erlöse 16%/19% USt. | I | | 280.00000 | 280.00000 | 0.00000 | 280.00000 | | pl
+# (10 rows)
+
+# ob_amount + amount = year_end_amount
+# amount_with_cb should be 0 after year-end transactions
+# year_end_amount and cb_amount should be the same (will be true with amount_with_cb = 0)
+# cb_amount should match ob_next_year for asset accounts, except for profit-carried-forward
+# ob_next_year should be empty for profit-loss-accounts
+
+# Oops, we forgot some bookings, lets quickly add them and run
+#_year_end_bookings again.
+
+# Just these new bookings by themselves will lead to a loss, so the loss account
+# will be booked rather than the profit account.
+# It would probably be better to check the total profit/loss so far, and
+# adjust that profit-loss-carry-over # chart, rather than creating a new entry
+# for the loss.
+
+gl_booking(10, "22.12.$year", 'foo', 'bar', $cash, $bank, 0, 0);
+gl_booking(5, "22.12.$year", 'foo', 'bar', $betriebsbedarf, $cash, 0, 0);
+
+SL::Controller::YearEndTransactions::_year_end_bookings( start_date => $start_date,
+ cb_date => $cb_date,
+ );
+
+is(SL::DB::Manager::AccTransaction->get_all_count(where => [ cb_transaction => 1 ]), 23, 'acc_trans cb_transactions created ok');
+is(SL::DB::Manager::AccTransaction->get_all_count(where => [ ob_transaction => 1 ]), 16, 'acc_trans ob_transactions created ok');
+is(SL::DB::Manager::GLTransaction->get_all_count( where => [ cb_transaction => 1 ]), 9, 'GL cb_transactions created ok');
+is(SL::DB::Manager::GLTransaction->get_all_count( where => [ ob_transaction => 1 ]), 7, 'GL ob_transactions created ok');
+
+is_deeply( &get_final_balances,
+ [
+ {
+ 'accno' => '0868',
+ 'amount' => undef,
+ 'amount_with_cb' => '0.00000',
+ 'cat' => 'Q',
+ 'cb_amount' => '0.00000',
+ 'ob_amount' => undef,
+ 'ob_next_year' => '-5.00000',
+ 'type' => 'asset',
+ 'year_end_amount' => undef
+ },
+ {
+ 'accno' => '0890',
+ 'amount' => undef,
+ 'amount_with_cb' => '0.00000',
+ 'cat' => 'Q',
+ 'cb_amount' => '0.00000',
+ 'ob_amount' => undef,
+ 'ob_next_year' => '214.20000',
+ 'type' => 'asset',
+ 'year_end_amount' => undef
+ },
+ {
+ 'accno' => '1000',
+ 'amount' => '-5.00000',
+ 'amount_with_cb' => '0.00000',
+ 'cat' => 'A',
+ 'cb_amount' => '-5.00000',
+ 'ob_amount' => undef,
+ 'ob_next_year' => '-5.00000',
+ 'type' => 'asset',
+ 'year_end_amount' => '-5.00000'
+ },
+ {
+ 'accno' => '1200',
+ 'amount' => '-156.60000',
+ 'amount_with_cb' => '0.00000',
+ 'cat' => 'A',
+ 'cb_amount' => '-196.60000',
+ 'ob_amount' => '-40.00000',
+ 'ob_next_year' => '-196.60000',
+ 'type' => 'asset',
+ 'year_end_amount' => '-196.60000'
+ },
+ {
+ 'accno' => '1400',
+ 'amount' => '-166.60000',
+ 'amount_with_cb' => '0.00000',
+ 'cat' => 'A',
+ 'cb_amount' => '-166.60000',
+ 'ob_amount' => undef,
+ 'ob_next_year' => '-166.60000',
+ 'type' => 'asset',
+ 'year_end_amount' => '-166.60000'
+ },
+ {
+ 'accno' => '1600',
+ 'amount' => '119.00000',
+ 'amount_with_cb' => '0.00000',
+ 'cat' => 'L',
+ 'cb_amount' => '119.00000',
+ 'ob_amount' => undef,
+ 'ob_next_year' => '119.00000',
+ 'type' => 'asset',
+ 'year_end_amount' => '119.00000'
+ },
+ {
+ 'accno' => '1890',
+ 'amount' => undef,
+ 'amount_with_cb' => '0.00000',
+ 'cat' => 'Q',
+ 'cb_amount' => '40.00000',
+ 'ob_amount' => '40.00000',
+ 'ob_next_year' => '40.00000',
+ 'type' => 'asset',
+ 'year_end_amount' => '40.00000'
+ },
+ {
+ 'accno' => '9000',
+ 'amount' => undef,
+ 'amount_with_cb' => '0.00000',
+ 'cat' => 'A',
+ 'cb_amount' => '0.00000',
+ 'ob_amount' => undef,
+ 'ob_next_year' => '0.00000',
+ 'type' => 'asset',
+ 'year_end_amount' => undef
+ },
+ {
+ 'accno' => '1576',
+ 'amount' => '-19.80000',
+ 'amount_with_cb' => '0.00000',
+ 'cat' => 'E',
+ 'cb_amount' => '-19.80000',
+ 'ob_amount' => undef,
+ 'ob_next_year' => undef,
+ 'type' => 'pl',
+ 'year_end_amount' => '-19.80000'
+ },
+ {
+ 'accno' => '1776',
+ 'amount' => '53.20000',
+ 'amount_with_cb' => '0.00000',
+ 'cat' => 'I',
+ 'cb_amount' => '53.20000',
+ 'ob_amount' => undef,
+ 'ob_next_year' => undef,
+ 'type' => 'pl',
+ 'year_end_amount' => '53.20000'
+ },
+ {
+ 'accno' => '3400',
+ 'amount' => '-100.00000',
+ 'amount_with_cb' => '0.00000',
+ 'cat' => 'E',
+ 'cb_amount' => '-100.00000',
+ 'ob_amount' => undef,
+ 'ob_next_year' => undef,
+ 'type' => 'pl',
+ 'year_end_amount' => '-100.00000'
+ },
+ {
+ 'accno' => '4980',
+ 'amount' => '-4.20000',
+ 'amount_with_cb' => '0.00000',
+ 'cat' => 'E',
+ 'cb_amount' => '-4.20000',
+ 'ob_amount' => undef,
+ 'ob_next_year' => undef,
+ 'type' => 'pl',
+ 'year_end_amount' => '-4.20000'
+ },
+ {
+ 'accno' => '8400',
+ 'amount' => '280.00000',
+ 'amount_with_cb' => '0.00000',
+ 'cat' => 'I',
+ 'cb_amount' => '280.00000',
+ 'ob_amount' => undef,
+ 'ob_next_year' => undef,
+ 'type' => 'pl',
+ 'year_end_amount' => '280.00000'
+ },
+ ],
+ 'balances after third year_end ok');
+
+clear_up();
+done_testing;
+
+1;
+
+sub clear_up {
+ foreach (qw(BankAccount
+ GLTransaction
+ AccTransaction
+ InvoiceItem
+ Invoice
+ PurchaseInvoice
+ Part
+ Customer
+ )
+ ) {
+ "SL::DB::Manager::${_}"->delete_all(all => 1);
+ }
+};
+
+sub get_account_balances {
+ my $query = <<SQL;
+ select c.accno,
+ case when c.category = ANY( '{I,E}' ) then 'profit_loss_account'
+ when c.category = ANY( '{A,C,L,Q}' ) then 'asset_account'
+ else null
+ end as account_type,
+ sum(a.amount)
+ from acc_trans a
+ left join chart c on (c.id = a.chart_id)
+group by c.accno, account_type
+order by account_type, c.accno;
+SQL
+
+ my $result = selectall_hashref_query($::form, $dbh, $query);
+ return $result;
+};
+
+sub get_final_balances {
+ my $query = <<SQL;
+ select c.accno,
+ c.category as cat,
+ sum(a.amount ) filter (where ob_transaction is true and a.transdate < ?) as ob_amount,
+ sum(a.amount ) filter (where cb_transaction is false and ob_transaction is false and a.transdate < ?) as amount,
+ sum(a.amount ) filter (where cb_transaction is false and a.transdate < ?) as year_end_amount,
+ sum(a.amount ) filter (where a.transdate < ?) as amount_with_cb,
+ sum(a.amount * -1) filter (where cb_transaction is true and a.transdate < ?) as cb_amount,
+ sum(a.amount ) filter (where ob_transaction is true and a.transdate = ?) as ob_next_year,
+ case when c.category = ANY( '{I,E}' ) then 'pl'
+ when c.category = ANY( '{A,C,L,Q}' ) then 'asset'
+ else null
+ end as type
+ from acc_trans a
+ inner join chart c on (c.id = a.chart_id)
+ where a.transdate >= ?
+ and a.transdate <= ?
+ group by c.id, c.accno, c.category
+ order by type, c.accno
+SQL
+
+ my $result = selectall_hashref_query($::form, $dbh, $query, $ob_date, $ob_date, $ob_date, $ob_date, $ob_date, $ob_date, $start_date, $ob_date);
+ return $result;
+}
+
+sub gl_booking {
+ # wrapper around SL::Dev::Record::create_gl_transaction for quickly creating transactions
+ my ($amount, $date, $reference, $description, $gegenkonto, $konto, $ob, $cb) = @_;
+
+ my $transdate = $::locale->parse_date_to_object($date);
+
+ return create_gl_transaction(
+ ob_transaction => $ob,
+ cb_transaction => $cb,
+ transdate => $transdate,
+ reference => $reference,
+ description => $description,
+ bookings => [
+ {
+ chart => $konto,
+ credit => $amount,
+ },
+ {
+ chart => $gegenkonto,
+ debit => $amount,
+ },
+ ],
+ );
+};
projects / kivitendo-erp.git / commitdiff