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package SL::Controller::YearEndTransactions;
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use strict;
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use parent qw(SL::Controller::Base);
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use utf8; # Umlauts in hardcoded German default texts
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use DateTime;
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use SL::Locale::String qw(t8);
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use SL::Helper::Flash;
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use SL::DBUtils;
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use Data::Dumper;
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use List::Util qw(sum);
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use SL::ClientJS;
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use SL::DB::Chart;
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use SL::DB::GLTransaction;
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use SL::DB::AccTransaction;
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use SL::DB::Employee;
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use SL::DB::Helper::AccountingPeriod qw(get_balance_starting_date get_balance_startdate_method_options);
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use Rose::Object::MakeMethods::Generic (
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'scalar --get_set_init' => [ qw(cb_date cb_startdate ob_date) ],
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);
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__PACKAGE__->run_before('check_auth');
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sub action_form {
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my ($self) = @_;
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$self->cb_startdate($::locale->parse_date_to_object($self->get_balance_starting_date($self->cb_date)));
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my $defaults = SL::DB::Default->get;
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my $carry_over_chart = SL::DB::Manager::Chart->find_by( id => $defaults->carry_over_account_chart_id );
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my $profit_chart = SL::DB::Manager::Chart->find_by( id => $defaults->profit_carried_forward_chart_id );
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my $loss_chart = SL::DB::Manager::Chart->find_by( id => $defaults->loss_carried_forward_chart_id );
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$self->render('yearend/form',
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title => t8('Year-end closing'),
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carry_over_chart => $carry_over_chart,
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profit_chart => $profit_chart,
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loss_chart => $loss_chart,
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balance_startdate_method_options => get_balance_startdate_method_options(),
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);
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};
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sub action_year_end_bookings {
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my ($self) = @_;
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$self->_parse_form;
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eval {
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_year_end_bookings( start_date => $self->cb_startdate,
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cb_date => $self->cb_date,
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);
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1;
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} or do {
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$self->js->flash('error', t8('Error while applying year-end bookings!') . ' ' . $@);
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return $self->js->render;
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};
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my ($report_data, $profit_loss_sum) = _report(
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cb_date => $self->cb_date,
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start_date => $self->cb_startdate,
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);
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my $html = $self->render('yearend/_charts', { layout => 0 , process => 1, output => 0 },
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charts => $report_data,
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profit_loss_sum => $profit_loss_sum,
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);
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return $self->js->flash('info', t8('Year-end bookings were successfully completed!'))
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->html('#charts', $html)
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->render;
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}
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sub action_get_start_date {
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my ($self) = @_;
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my $cb_date = $self->cb_date; # parse from form via init
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unless ( $self->cb_date ) {
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return $self->hide('#apply_year_end_bookings_button')
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->flash('error', t8('Year-end date missing'))
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->render;
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}
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$self->cb_startdate($::locale->parse_date_to_object($self->get_balance_starting_date($self->cb_date, $::form->{'balance_startdate_method'})));
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# $main::lxdebug->message(0, "found start date: ", $self->cb_startdate->to_kivitendo);
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return $self->js->val('#cb_startdate', $self->cb_startdate->to_kivitendo)
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->show('#apply_year_end_bookings_button')
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->show('.startdate')
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->render;
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}
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sub action_update_charts {
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my ($self) = @_;
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$self->_parse_form;
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my ($report_data, $profit_loss_sum) = _report(
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cb_date => $self->cb_date,
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start_date => $self->cb_startdate,
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);
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$self->render('yearend/_charts', { layout => 0 , process => 1 },
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charts => $report_data,
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profit_loss_sum => $profit_loss_sum,
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);
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}
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#
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# helpers
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#
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sub _parse_form {
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my ($self) = @_;
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# parse dates
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$self->cb_startdate($::locale->parse_date_to_object($self->get_balance_starting_date($self->cb_date)));
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die "cb_date must come after start_date" unless $self->cb_date > $self->cb_startdate;
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}
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sub _year_end_bookings {
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my (%params) = @_;
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my $start_date = delete $params{start_date};
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my $cb_date = delete $params{cb_date};
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my $defaults = SL::DB::Default->get;
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my $carry_over_chart = SL::DB::Manager::Chart->find_by( id => $defaults->carry_over_account_chart_id ) // die t8('No carry-over chart configured!');
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my $profit_chart = SL::DB::Manager::Chart->find_by( id => $defaults->profit_carried_forward_chart_id ) // die t8('No profit carried forward chart configured!');
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my $loss_chart = SL::DB::Manager::Chart->find_by( id => $defaults->loss_carried_forward_chart_id ) // die t8('No profit and loss carried forward chart configured!');
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my ($report_data, $profit_loss_sum) = _report(
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start_date => $start_date,
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cb_date => $cb_date,
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);
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# load all charts from report as objects and store them in a hash
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my @report_chart_ids = map { $_->{chart_id} } @{ $report_data };
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my %charts_by_id = map { ( $_->id => $_ ) } @{ SL::DB::Manager::Chart->get_all(where => [ id => \@report_chart_ids ]) };
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my @asset_accounts = grep { $_->{account_type} eq 'asset_account' } @{ $report_data };
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my @profit_loss_accounts = grep { $_->{account_type} eq 'profit_loss_account' } @{ $report_data };
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my $ob_date = $cb_date->clone->add(days => 1);
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my ($credit_sum, $debit_sum) = (0,0);
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my $employee_id = SL::DB::Manager::Employee->current->id;
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# rather than having one gl transaction for each asset account, we group all
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# the debit sums and credit sums for cb and ob bookings, so we will have 4 gl
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# transactions:
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# * cb for credit
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# * cb for debit
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# * ob for credit
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# * ob for debit
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my $db = SL::DB->client;
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$db->with_transaction(sub {
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######### asset accounts ########
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# need cb and ob transactions
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my $debit_balance = 0;
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my $credit_balance = 0;
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my $asset_cb_debit_entry = SL::DB::GLTransaction->new(
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employee_id => $employee_id,
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transdate => $cb_date,
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reference => 'SB ' . $cb_date->year,
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description => 'Automatische SB-Buchungen Bestandskonten Soll für ' . $cb_date->year,
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ob_transaction => 0,
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cb_transaction => 1,
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taxincluded => 0,
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transactions => [],
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);
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my $asset_ob_debit_entry = SL::DB::GLTransaction->new(
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employee_id => $employee_id,
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transdate => $ob_date,
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reference => 'EB ' . $ob_date->year,
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description => 'Automatische EB-Buchungen Bestandskonten Haben für ' . $ob_date->year,
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ob_transaction => 1,
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cb_transaction => 0,
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taxincluded => 0,
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transactions => [],
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);
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my $asset_cb_credit_entry = SL::DB::GLTransaction->new(
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employee_id => $employee_id,
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transdate => $cb_date,
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reference => 'SB ' . $cb_date->year,
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description => 'Automatische SB-Buchungen Bestandskonten Haben für ' . $cb_date->year,
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ob_transaction => 0,
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cb_transaction => 1,
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taxincluded => 0,
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transactions => [],
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);
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my $asset_ob_credit_entry = SL::DB::GLTransaction->new(
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employee_id => $employee_id,
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transdate => $ob_date,
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reference => 'EB ' . $ob_date->year,
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description => 'Automatische EB-Buchungen Bestandskonten Soll für ' . $ob_date->year,
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ob_transaction => 1,
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cb_transaction => 0,
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taxincluded => 0,
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transactions => [],
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);
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foreach my $asset_account ( @asset_accounts ) {
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next if $asset_account->{amount_with_cb} == 0;
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my $ass_acc = $charts_by_id{ $asset_account->{chart_id} };
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if ( $asset_account->{amount_with_cb} < 0 ) {
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# $main::lxdebug->message(0, sprintf("adding accno %s with balance %s to debit", $asset_account->{accno}, $asset_account->{amount_with_cb}));
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$debit_balance += $asset_account->{amount_with_cb};
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$asset_cb_debit_entry->add_chart_booking(
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chart => $ass_acc,
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credit => - $asset_account->{amount_with_cb},
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tax_id => 0
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);
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$asset_ob_debit_entry->add_chart_booking(
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chart => $ass_acc,
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debit => - $asset_account->{amount_with_cb},
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tax_id => 0
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);
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} else {
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# $main::lxdebug->message(0, sprintf("adding accno %s with balance %s to credit", $asset_account->{accno}, $asset_account->{amount_with_cb}));
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$credit_balance += $asset_account->{amount_with_cb};
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$asset_cb_credit_entry->add_chart_booking(
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chart => $ass_acc,
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debit => $asset_account->{amount_with_cb},
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tax_id => 0
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);
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$asset_ob_credit_entry->add_chart_booking(
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chart => $ass_acc,
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credit => $asset_account->{amount_with_cb},
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tax_id => 0
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);
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};
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};
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if ( $debit_balance ) {
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$asset_cb_debit_entry->add_chart_booking(
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chart => $carry_over_chart,
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debit => -1 * $debit_balance,
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tax_id => 0,
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);
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$asset_ob_debit_entry->add_chart_booking(
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chart => $carry_over_chart,
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credit => -1 * $debit_balance,
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tax_id => 0,
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);
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};
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if ( $credit_balance ) {
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$asset_cb_credit_entry->add_chart_booking(
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chart => $carry_over_chart,
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credit => $credit_balance,
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tax_id => 0,
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);
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$asset_ob_credit_entry->add_chart_booking(
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chart => $carry_over_chart,
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debit => $credit_balance,
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tax_id => 0,
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);
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};
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$asset_cb_debit_entry->post if scalar @{ $asset_cb_debit_entry->transactions } > 1;
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$asset_ob_debit_entry->post if scalar @{ $asset_ob_debit_entry->transactions } > 1;
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$asset_cb_credit_entry->post if scalar @{ $asset_cb_credit_entry->transactions } > 1;
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$asset_ob_credit_entry->post if scalar @{ $asset_ob_credit_entry->transactions } > 1;
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####### profit-loss accounts #######
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# these only have a closing balance, the balance is transferred to the profit-loss account
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# need to know if profit or loss first!
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# use amount_with_cb, so it can be run several times. So sum may be 0 the second time.
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my $profit_loss_sum = sum map { $_->{amount_with_cb} }
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grep { $_->{account_type} eq 'profit_loss_account' }
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@{$report_data};
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$profit_loss_sum ||= 0;
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my $pl_chart;
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if ( $profit_loss_sum > 0 ) {
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$pl_chart = $profit_chart;
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} else {
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$pl_chart = $loss_chart;
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};
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my $pl_debit_balance = 0;
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my $pl_credit_balance = 0;
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# soll = debit, haben = credit
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my $pl_cb_debit_entry = SL::DB::GLTransaction->new(
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employee_id => $employee_id,
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transdate => $cb_date,
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reference => 'SB ' . $cb_date->year,
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description => 'Automatische SB-Buchungen Erfolgskonten Soll für ' . $cb_date->year,
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ob_transaction => 0,
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cb_transaction => 1,
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taxincluded => 0,
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transactions => [],
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);
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my $pl_cb_credit_entry = SL::DB::GLTransaction->new(
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employee_id => $employee_id,
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transdate => $cb_date,
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reference => 'SB ' . $cb_date->year,
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description => 'Automatische SB-Buchungen Erfolgskonten Haben für ' . $cb_date->year,
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ob_transaction => 0,
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cb_transaction => 1,
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taxincluded => 0,
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transactions => [],
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);
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foreach my $profit_loss_account ( @profit_loss_accounts ) {
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# $main::lxdebug->message(0, sprintf("found chart %s with balance %s", $profit_loss_account->{accno}, $profit_loss_account->{amount_with_cb}));
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my $chart = $charts_by_id{ $profit_loss_account->{chart_id} };
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next if $profit_loss_account->{amount_with_cb} == 0;
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if ( $profit_loss_account->{amount_with_cb} < 0 ) {
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$pl_debit_balance -= $profit_loss_account->{amount_with_cb};
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$pl_cb_debit_entry->add_chart_booking(
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chart => $chart,
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tax_id => 0,
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credit => - $profit_loss_account->{amount_with_cb},
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);
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} else {
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$pl_credit_balance += $profit_loss_account->{amount_with_cb};
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$pl_cb_credit_entry->add_chart_booking(
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chart => $chart,
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tax_id => 0,
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debit => $profit_loss_account->{amount_with_cb},
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);
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};
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};
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# $main::lxdebug->message(0, "pl_debit_balance = $pl_debit_balance");
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# $main::lxdebug->message(0, "pl_credit_balance = $pl_credit_balance");
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$pl_cb_debit_entry->add_chart_booking(
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chart => $pl_chart,
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tax_id => 0,
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debit => $pl_debit_balance,
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) if $pl_debit_balance;
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$pl_cb_credit_entry->add_chart_booking(
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chart => $pl_chart,
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tax_id => 0,
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credit => $pl_credit_balance,
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) if $pl_credit_balance;
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# printf("debit : %s -> %s\n", $_->chart->displayable_name, $_->amount) foreach @{ $pl_cb_debit_entry->transactions };
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# printf("credit: %s -> %s\n", $_->chart->displayable_name, $_->amount) foreach @{ $pl_cb_credit_entry->transactions };
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$pl_cb_debit_entry->post if scalar @{ $pl_cb_debit_entry->transactions } > 1;
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$pl_cb_credit_entry->post if scalar @{ $pl_cb_credit_entry->transactions } > 1;
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######### profit-loss transfer #########
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# and finally transfer the new balance of the profit-loss account via the carry-over account
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# we want to use profit_loss_sum with cb!
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if ( $profit_loss_sum != 0 ) {
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my $carry_over_cb_entry = SL::DB::GLTransaction->new(
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employee_id => $employee_id,
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transdate => $cb_date,
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reference => 'SB ' . $cb_date->year,
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description => sprintf('Automatische SB-Buchung für %s %s',
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$profit_loss_sum >= 0 ? 'Gewinnvortrag' : 'Verlustvortrag',
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$cb_date->year,
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),
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ob_transaction => 0,
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cb_transaction => 1,
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taxincluded => 0,
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transactions => [],
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);
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my $carry_over_ob_entry = SL::DB::GLTransaction->new(
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employee_id => $employee_id,
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transdate => $ob_date,
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reference => 'EB ' . $ob_date->year,
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description => sprintf('Automatische EB-Buchung für %s %s',
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$profit_loss_sum >= 0 ? 'Gewinnvortrag' : 'Verlustvortrag',
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$ob_date->year,
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),
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ob_transaction => 1,
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cb_transaction => 0,
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taxincluded => 0,
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transactions => [],
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);
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my ($amount1, $amount2);
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if ( $profit_loss_sum < 0 ) {
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$amount1 = 'debit';
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$amount2 = 'credit';
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} else {
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$amount1 = 'credit';
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$amount2 = 'debit';
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};
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$carry_over_cb_entry->add_chart_booking(
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chart => $carry_over_chart,
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tax_id => 0,
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$amount1 => abs($profit_loss_sum),
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);
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$carry_over_cb_entry->add_chart_booking(
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chart => $pl_chart,
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tax_id => 0,
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$amount2 => abs($profit_loss_sum),
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);
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$carry_over_ob_entry->add_chart_booking(
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chart => $carry_over_chart,
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tax_id => 0,
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$amount2 => abs($profit_loss_sum),
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);
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$carry_over_ob_entry->add_chart_booking(
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chart => $pl_chart,
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tax_id => 0,
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$amount1 => abs($profit_loss_sum),
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);
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# printf("debit : %s -> %s\n", $_->chart->displayable_name, $_->amount) foreach @{ $carry_over_ob_entry->transactions };
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# printf("credit: %s -> %s\n", $_->chart->displayable_name, $_->amount) foreach @{ $carry_over_ob_entry->transactions };
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$carry_over_cb_entry->post if scalar @{ $carry_over_cb_entry->transactions } > 1;
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$carry_over_ob_entry->post if scalar @{ $carry_over_ob_entry->transactions } > 1;
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};
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my $consistency_query = <<SQL;
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select sum(amount)
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from acc_trans
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where (ob_transaction is true or cb_transaction is true)
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and (transdate = ? or transdate = ?)
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SQL
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my ($sum) = selectrow_query($::form, $db->dbh, $consistency_query,
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$cb_date,
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$ob_date
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);
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die "acc_trans transactions don't add up to zero" unless $sum == 0;
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1;
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}) or die $db->error;
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}
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sub _report {
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my (%params) = @_;
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my $start_date = delete $params{start_date};
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my $cb_date = delete $params{cb_date};
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my $defaults = SL::DB::Default->get;
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die "no carry over account defined"
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unless defined $defaults->carry_over_account_chart_id
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and $defaults->carry_over_account_chart_id > 0;
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my $salden_query = <<SQL;
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select c.id as chart_id,
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c.accno,
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c.description,
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c.category,
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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,
|
|
sum(a.amount) filter (where cb_transaction is false ) as amount_without_cb,
|
|
sum(a.amount) filter (where cb_transaction is true ) as cb_amount,
|
|
sum(a.amount) as amount_with_cb,
|
|
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
|
|
from acc_trans a
|
|
inner join chart c on (c.id = a.chart_id)
|
|
where a.transdate >= ?
|
|
and a.transdate <= ?
|
|
and a.chart_id != ?
|
|
group by c.id, c.accno, c.category
|
|
order by account_type, c.accno
|
|
SQL
|
|
|
|
my $dbh = SL::DB->client->dbh;
|
|
my $report = selectall_hashref_query($::form, $dbh, $salden_query,
|
|
$start_date,
|
|
$cb_date,
|
|
$defaults->carry_over_account_chart_id,
|
|
);
|
|
# profit_loss_sum is the actual profit/loss for the year, without cb, use "amount_without_cb")
|
|
my $profit_loss_sum = sum map { $_->{amount_without_cb} }
|
|
grep { $_->{account_type} eq 'profit_loss_account' }
|
|
@{$report};
|
|
|
|
return ($report, $profit_loss_sum);
|
|
}
|
|
|
|
#
|
|
# auth
|
|
#
|
|
|
|
sub check_auth {
|
|
$::auth->assert('general_ledger');
|
|
}
|
|
|
|
|
|
#
|
|
# inits
|
|
#
|
|
|
|
sub init_ob_date { $::locale->parse_date_to_object($::form->{ob_date}) }
|
|
sub init_cb_startdate { $::locale->parse_date_to_object($::form->{cb_startdate}) }
|
|
sub init_cb_date { $::locale->parse_date_to_object($::form->{cb_date}) }
|
|
|
|
1;
|