def trial_balance(self, request):
active_accounts = Account.objects.filter(is_active=True)
nonzero_accounts = []
debit_total = 0
credit_total = 0
for account in active_accounts:
account_balance = account.get_balance()
if account_balance != 0:
nonzero_accounts.append({
'account_id':
account.pk,
'account_number':
account.account_number(),
'account_name':
account.name,
'balance':
format_currency(account_balance),
'is_debit':
account.is_debit(),
})
if account.is_debit():
debit_total += account_balance
else:
credit_total += account_balance
return Response({
'accounts': nonzero_accounts,
'debit_total': format_currency(debit_total),
'credit_total': format_currency(credit_total),
'as_of_date': timezone.now()
})
def income_statement(self, request):
accounts = Account.objects.filter(is_active=True,
account_type__category__in=[
AccountCategories.REVENUE,
AccountCategories.EXPENSE
])
expenses = []
revenues = []
expenses_total = 0
revenues_total = 0
for account in accounts:
account_balance = account.get_balance()
if account_balance != 0:
account_summary = {
'account_id': account.pk,
'account_number': account.account_number(),
'account_name': account.name,
'balance': format_currency(account_balance),
'is_debit': account.is_debit()
}
if account.account_type.category == AccountCategories.REVENUE:
revenues.append(account_summary)
revenues_total += account_balance
elif account.account_type.category == AccountCategories.EXPENSE:
expenses.append(account_summary)
expenses_total += account_balance
return Response({
'expenses':
expenses,
'revenues':
revenues,
'expenses_total':
format_currency(expenses_total * -1),
'revenues_total':
format_currency(revenues_total),
'net_profit':
format_currency(revenues_total - expenses_total),
'as_of_date':
timezone.now()
})
def retained_earnings(self, request):
accounts = Account.objects.filter(is_active=True,
account_type__category__in=[
AccountCategories.EQUITY,
AccountCategories.REVENUE,
AccountCategories.EXPENSE
])
retained_earnings_beginning = 0
net_profit = 0
dividends_total = 0
for account in accounts:
account_balance = account.get_balance()
if account.account_type.category == AccountCategories.EQUITY:
if account.name == 'Retained Earnings':
retained_earnings_beginning = account_balance
elif 'Drawing' in account.name:
# or account.name == "Paid in Capital in Excess of Par/Stated Value--Common Stock" \
# or account.name == 'Paid in Capital in Excess of Par/Stated Value--Preferred Stock' \
# or account.name == 'Paid in Capital from Sale of Treasury Stock':
# NOTE: We are only accounting for business owner equity here, not shareholders equity.
dividends_total += account_balance
elif account.account_type.category == AccountCategories.REVENUE:
net_profit += account_balance
elif account.account_type.category == AccountCategories.EXPENSE:
net_profit -= account_balance
return Response({
'retained_earnings_beginning':
format_currency(retained_earnings_beginning),
'net_profit':
format_currency(net_profit),
'dividends_paid':
format_currency(dividends_total),
'retained_earnings_ending':
format_currency(retained_earnings_beginning + net_profit -
dividends_total),
'as_of_date':
timezone.now()
})
def get_transaction_history(self):
transactions = []
post_balance = self.initial_balance
for t in self.transactions.all():
if t.journal_entry.is_approved:
post_balance += (t.value *
pow(-1, int(self.is_debit() ^ t.is_debit)))
transactions.append({
'balance':
format_currency(post_balance),
'is_debit':
t.is_debit,
'journal_entry_id':
t.journal_entry.id,
'date':
t.journal_entry.date,
'journal_entry_description':
t.journal_entry.description,
'value':
format_currency(t.value)
})
return transactions
def balance_sheet(self, request):
active_accounts = Account.objects.filter(is_active=True)
current_assets = []
current_assets_total = 0
noncurrent_assets = []
noncurrent_assets_total = 0
current_liabilities = []
current_liabilities_total = 0
noncurrent_liabilities = []
noncurrent_liabilities_total = 0
expenses_total = 0
revenues_total = 0
equity = []
equity_total = 0
for account in active_accounts:
account_balance = account.get_balance()
if account.is_contra:
# Since we are calculating total valuation for each category/classification
# of account, we need to make sure that the balances of any contra
# accounts are subtracted from the totals.
account_balance = account_balance * -1
if account_balance != 0:
account_summary = {
'account_id': account.pk,
'account_number': account.account_number(),
'account_name': account.name,
'balance': format_currency(account_balance),
}
if account.account_type.category == AccountCategories.ASSET:
if account.account_type.classification == AccountClassifications.CURRENT:
current_assets.append(account_summary)
current_assets_total += account_balance
else:
noncurrent_assets.append(account_summary)
noncurrent_assets_total += account_balance
elif account.account_type.category == AccountCategories.LIABILITY:
if account.account_type.classification == AccountClassifications.CURRENT:
current_liabilities.append(account_summary)
current_liabilities_total += account_balance
else:
noncurrent_liabilities.append(account_summary)
noncurrent_liabilities_total += account_balance
elif account.account_type.category == AccountCategories.EQUITY:
equity.append(account_summary)
equity_total += account_balance
elif account.account_type.category == AccountCategories.REVENUE:
revenues_total += account_balance
elif account.account_type.category == AccountCategories.EXPENSE:
expenses_total += account_balance
#Part of Cheaty Method
# FIXME
if revenues_total - expenses_total != 0:
equity.append({
'account_id':
0,
'account_number':
0,
'account_name':
'Income Estimation',
'balance':
format_currency(revenues_total - expenses_total),
})
#####################
hacky_equity_total = equity_total + revenues_total - expenses_total # FIXME: THIS IS A HACKY SOLUTION DO NOT TRUST
asset_total = current_assets_total + noncurrent_assets_total
liability_total = equity_total + current_liabilities_total + noncurrent_liabilities_total + revenues_total - expenses_total
response = {
'current_assets':
current_assets,
'current_liabilities':
current_liabilities,
'noncurrent_assets':
noncurrent_assets,
'noncurrent_liabilities':
noncurrent_liabilities,
'equity':
equity,
'current_assets_total':
format_currency(current_assets_total)
if current_assets_total is not 0 else None,
'noncurrent_assets_total':
format_currency(noncurrent_assets_total)
if noncurrent_assets_total is not 0 else None,
'current_liabilities_total':
format_currency(current_liabilities_total)
if current_liabilities_total is not 0 else None,
'noncurrent_liabilities_total':
format_currency(noncurrent_liabilities_total)
if noncurrent_liabilities_total is not 0 else None,
'equity_total':
format_currency(hacky_equity_total)
if hacky_equity_total is not 0 else None,
'asset_total':
format_currency(asset_total),
'liability_total':
format_currency(liability_total),
'as_of_date':
timezone.now()
}
return Response(response)
def get_balance(self, obj):
return format_currency(obj.get_balance())
def get_initial_balance(self, obj):
return format_currency(obj.initial_balance)
def get_value(self, obj):
return format_currency(obj.value, False)