Revision e592e0bc
Von G. Richardson vor mehr als 4 Jahren hinzugefügt
| SL/Controller/YearEndTransactions.pm | ||
|---|---|---|
| 49 | 49 |
|
| 50 | 50 |
$self->_parse_form; |
| 51 | 51 |
|
| 52 |
|
|
| 53 | 52 |
eval {
|
| 54 | 53 |
_year_end_bookings( start_date => $self->cb_startdate, |
| 55 | 54 |
cb_date => $self->cb_date, |
| ... | ... | |
| 66 | 65 |
); |
| 67 | 66 |
|
| 68 | 67 |
my $html = $self->render('yearend/_charts', { layout => 0 , process => 1, output => 0 },
|
| 69 |
charts => $report_data, |
|
| 70 |
profit_loss_sum => $profit_loss_sum, |
|
| 71 |
); |
|
| 68 |
charts => $report_data,
|
|
| 69 |
profit_loss_sum => $profit_loss_sum,
|
|
| 70 |
);
|
|
| 72 | 71 |
return $self->js->flash('info', t8('Year-end bookings were successfully completed!'))
|
| 73 | 72 |
->html('#charts', $html)
|
| 74 | 73 |
->render; |
| ... | ... | |
| 105 | 104 |
); |
| 106 | 105 |
|
| 107 | 106 |
$self->render('yearend/_charts', { layout => 0 , process => 1 },
|
| 108 |
charts => $report_data,
|
|
| 109 |
profit_loss_sum => $profit_loss_sum,
|
|
| 107 |
charts => $report_data, |
|
| 108 |
profit_loss_sum => $profit_loss_sum, |
|
| 110 | 109 |
); |
| 111 | 110 |
} |
| 112 | 111 |
|
| ... | ... | |
| 121 | 120 |
$self->cb_startdate($::locale->parse_date_to_object($self->get_balance_starting_date($self->cb_date))); |
| 122 | 121 |
|
| 123 | 122 |
die "cb_date must come after start_date" unless $self->cb_date > $self->cb_startdate; |
| 124 |
|
|
| 125 | 123 |
} |
| 126 | 124 |
|
| 127 | 125 |
sub _year_end_bookings {
|
| ... | ... | |
| 140 | 138 |
cb_date => $cb_date, |
| 141 | 139 |
); |
| 142 | 140 |
|
| 141 |
# load all charts from report as objects and store them in a hash |
|
| 142 |
my @report_chart_ids = map { $_->{chart_id} } @{ $report_data };
|
|
| 143 |
my %charts_by_id = map { ( $_->id => $_ ) } @{ SL::DB::Manager::Chart->get_all(where => [ id => \@report_chart_ids ]) };
|
|
| 144 |
|
|
| 143 | 145 |
my @asset_accounts = grep { $_->{account_type} eq 'asset_account' } @{ $report_data };
|
| 144 | 146 |
my @profit_loss_accounts = grep { $_->{account_type} eq 'profit_loss_account' } @{ $report_data };
|
| 145 | 147 |
|
| ... | ... | |
| 174 | 176 |
description => 'Automatische SB-Buchungen Bestandskonten Soll für ' . $cb_date->year, |
| 175 | 177 |
ob_transaction => 0, |
| 176 | 178 |
cb_transaction => 1, |
| 179 |
taxincluded => 0, |
|
| 180 |
transactions => [], |
|
| 177 | 181 |
); |
| 178 | 182 |
my $asset_ob_debit_entry = SL::DB::GLTransaction->new( |
| 179 | 183 |
employee_id => $employee_id, |
| ... | ... | |
| 182 | 186 |
description => 'Automatische EB-Buchungen Bestandskonten Haben für ' . $ob_date->year, |
| 183 | 187 |
ob_transaction => 1, |
| 184 | 188 |
cb_transaction => 0, |
| 189 |
taxincluded => 0, |
|
| 190 |
transactions => [], |
|
| 185 | 191 |
); |
| 186 | 192 |
my $asset_cb_credit_entry = SL::DB::GLTransaction->new( |
| 187 | 193 |
employee_id => $employee_id, |
| ... | ... | |
| 190 | 196 |
description => 'Automatische SB-Buchungen Bestandskonten Haben für ' . $cb_date->year, |
| 191 | 197 |
ob_transaction => 0, |
| 192 | 198 |
cb_transaction => 1, |
| 199 |
taxincluded => 0, |
|
| 200 |
transactions => [], |
|
| 193 | 201 |
); |
| 194 | 202 |
my $asset_ob_credit_entry = SL::DB::GLTransaction->new( |
| 195 | 203 |
employee_id => $employee_id, |
| ... | ... | |
| 198 | 206 |
description => 'Automatische EB-Buchungen Bestandskonten Soll für ' . $ob_date->year, |
| 199 | 207 |
ob_transaction => 1, |
| 200 | 208 |
cb_transaction => 0, |
| 209 |
taxincluded => 0, |
|
| 210 |
transactions => [], |
|
| 201 | 211 |
); |
| 202 |
$asset_cb_debit_entry->transactions([]); |
|
| 203 |
$asset_ob_debit_entry->transactions([]); |
|
| 204 |
$asset_cb_credit_entry->transactions([]); |
|
| 205 |
$asset_ob_credit_entry->transactions([]); |
|
| 206 | 212 |
|
| 207 | 213 |
foreach my $asset_account ( @asset_accounts ) {
|
| 208 | 214 |
next if $asset_account->{amount_with_cb} == 0;
|
| 209 |
|
|
| 210 |
# create cb and ob acc_trans entry here, but decide which gl entry to add it to later |
|
| 211 |
my $asset_cb_acc = SL::DB::AccTransaction->new( |
|
| 212 |
transdate => $cb_date, |
|
| 213 |
ob_transaction => 0, |
|
| 214 |
cb_transaction => 1, |
|
| 215 |
chart_id => $asset_account->{chart_id},
|
|
| 216 |
chart_link => $asset_account->{chart_link},
|
|
| 217 |
tax_id => 0, |
|
| 218 |
taxkey => 0, |
|
| 219 |
amount => - $asset_account->{amount_with_cb},
|
|
| 220 |
); |
|
| 221 |
my $asset_ob_acc = SL::DB::AccTransaction->new( |
|
| 222 |
transdate => $ob_date, |
|
| 223 |
ob_transaction => 1, |
|
| 224 |
cb_transaction => 0, |
|
| 225 |
chart_id => $asset_account->{chart_id},
|
|
| 226 |
chart_link => $asset_account->{chart_link},
|
|
| 227 |
tax_id => 0, |
|
| 228 |
taxkey => 0, |
|
| 229 |
amount => $asset_account->{amount_with_cb},
|
|
| 230 |
); |
|
| 215 |
my $ass_acc = $charts_by_id{ $asset_account->{chart_id} };
|
|
| 231 | 216 |
|
| 232 | 217 |
if ( $asset_account->{amount_with_cb} < 0 ) {
|
| 233 |
$debit_balance += $asset_account->{amount_with_cb};
|
|
| 234 | 218 |
# $main::lxdebug->message(0, sprintf("adding accno %s with balance %s to debit", $asset_account->{accno}, $asset_account->{amount_with_cb}));
|
| 219 |
$debit_balance += $asset_account->{amount_with_cb};
|
|
| 220 |
|
|
| 221 |
$asset_cb_debit_entry->add_chart_booking( |
|
| 222 |
chart => $ass_acc, |
|
| 223 |
credit => - $asset_account->{amount_with_cb},
|
|
| 224 |
tax_id => 0 |
|
| 225 |
); |
|
| 226 |
$asset_ob_debit_entry->add_chart_booking( |
|
| 227 |
chart => $ass_acc, |
|
| 228 |
debit => - $asset_account->{amount_with_cb},
|
|
| 229 |
tax_id => 0 |
|
| 230 |
); |
|
| 235 | 231 |
|
| 236 |
$asset_cb_debit_entry->add_transactions($asset_cb_acc); |
|
| 237 |
$asset_ob_debit_entry->add_transactions($asset_ob_acc); |
|
| 238 | 232 |
} else {
|
| 239 | 233 |
# $main::lxdebug->message(0, sprintf("adding accno %s with balance %s to credit", $asset_account->{accno}, $asset_account->{amount_with_cb}));
|
| 240 | 234 |
$credit_balance += $asset_account->{amount_with_cb};
|
| 241 |
$asset_cb_credit_entry->add_transactions($asset_cb_acc); |
|
| 242 |
$asset_ob_credit_entry->add_transactions($asset_ob_acc); |
|
| 235 |
|
|
| 236 |
$asset_cb_credit_entry->add_chart_booking( |
|
| 237 |
chart => $ass_acc, |
|
| 238 |
debit => $asset_account->{amount_with_cb},
|
|
| 239 |
tax_id => 0 |
|
| 240 |
); |
|
| 241 |
$asset_ob_credit_entry->add_chart_booking( |
|
| 242 |
chart => $ass_acc, |
|
| 243 |
credit => $asset_account->{amount_with_cb},
|
|
| 244 |
tax_id => 0 |
|
| 245 |
); |
|
| 243 | 246 |
}; |
| 244 | 247 |
}; |
| 245 | 248 |
|
| 246 |
my $debit_cb_acc = SL::DB::AccTransaction->new( |
|
| 247 |
transdate => $cb_date, |
|
| 248 |
ob_transaction => 0, |
|
| 249 |
cb_transaction => 1, |
|
| 250 |
chart_id => $carry_over_chart->id, |
|
| 251 |
chart_link => $carry_over_chart->link, # maybe leave chart_link empty? |
|
| 252 |
tax_id => 0, |
|
| 253 |
taxkey => 0, |
|
| 254 |
amount => $debit_balance, |
|
| 255 |
); |
|
| 256 |
my $debit_ob_acc = SL::DB::AccTransaction->new( |
|
| 257 |
transdate => $ob_date, |
|
| 258 |
ob_transaction => 1, |
|
| 259 |
cb_transaction => 0, |
|
| 260 |
chart_id => $carry_over_chart->id, |
|
| 261 |
chart_link => $carry_over_chart->link, |
|
| 262 |
tax_id => 0, |
|
| 263 |
taxkey => 0, |
|
| 264 |
amount => - $debit_balance, |
|
| 265 |
); |
|
| 266 |
my $credit_cb_acc = SL::DB::AccTransaction->new( |
|
| 267 |
transdate => $cb_date, |
|
| 268 |
ob_transaction => 0, |
|
| 269 |
cb_transaction => 1, |
|
| 270 |
chart_id => $carry_over_chart->id, |
|
| 271 |
chart_link => $carry_over_chart->link, # maybe leave chart_link empty? |
|
| 272 |
tax_id => 0, |
|
| 273 |
taxkey => 0, |
|
| 274 |
amount => $credit_balance, |
|
| 275 |
); |
|
| 276 |
my $credit_ob_acc = SL::DB::AccTransaction->new( |
|
| 277 |
transdate => $ob_date, |
|
| 278 |
ob_transaction => 1, |
|
| 279 |
cb_transaction => 0, |
|
| 280 |
chart_id => $carry_over_chart->id, |
|
| 281 |
chart_link => $carry_over_chart->link, |
|
| 282 |
tax_id => 0, |
|
| 283 |
taxkey => 0, |
|
| 284 |
amount => - $credit_balance, |
|
| 285 |
); |
|
| 286 |
$asset_cb_debit_entry->add_transactions($debit_cb_acc); |
|
| 287 |
$asset_ob_debit_entry->add_transactions($debit_ob_acc); |
|
| 288 |
$asset_cb_credit_entry->add_transactions($credit_cb_acc); |
|
| 289 |
$asset_ob_credit_entry->add_transactions($credit_ob_acc); |
|
| 249 |
if ( $debit_balance ) {
|
|
| 250 |
$asset_cb_debit_entry->add_chart_booking( |
|
| 251 |
chart => $carry_over_chart, |
|
| 252 |
debit => -1 * $debit_balance, |
|
| 253 |
tax_id => 0, |
|
| 254 |
); |
|
| 255 |
|
|
| 256 |
$asset_ob_debit_entry->add_chart_booking( |
|
| 257 |
chart => $carry_over_chart, |
|
| 258 |
credit => -1 * $debit_balance, |
|
| 259 |
tax_id => 0, |
|
| 260 |
); |
|
| 261 |
}; |
|
| 262 |
|
|
| 263 |
if ( $credit_balance ) {
|
|
| 264 |
$asset_cb_credit_entry->add_chart_booking( |
|
| 265 |
chart => $carry_over_chart, |
|
| 266 |
credit => $credit_balance, |
|
| 267 |
tax_id => 0, |
|
| 268 |
); |
|
| 269 |
$asset_ob_credit_entry->add_chart_booking( |
|
| 270 |
chart => $carry_over_chart, |
|
| 271 |
debit => $credit_balance, |
|
| 272 |
tax_id => 0, |
|
| 273 |
); |
|
| 274 |
}; |
|
| 290 | 275 |
|
| 291 |
$asset_cb_debit_entry->save if scalar @{ $asset_cb_debit_entry->transactions } > 1;
|
|
| 292 |
$asset_ob_debit_entry->save if scalar @{ $asset_ob_debit_entry->transactions } > 1;
|
|
| 293 |
$asset_cb_credit_entry->save if scalar @{ $asset_cb_credit_entry->transactions } > 1;
|
|
| 294 |
$asset_ob_credit_entry->save if scalar @{ $asset_ob_credit_entry->transactions } > 1;
|
|
| 276 |
$asset_cb_debit_entry->post if scalar @{ $asset_cb_debit_entry->transactions } > 1;
|
|
| 277 |
$asset_ob_debit_entry->post if scalar @{ $asset_ob_debit_entry->transactions } > 1;
|
|
| 278 |
$asset_cb_credit_entry->post if scalar @{ $asset_cb_credit_entry->transactions } > 1;
|
|
| 279 |
$asset_ob_credit_entry->post if scalar @{ $asset_ob_credit_entry->transactions } > 1;
|
|
| 295 | 280 |
|
| 296 | 281 |
####### profit-loss accounts ####### |
| 297 | 282 |
# these only have a closing balance, the balance is transferred to the profit-loss account |
| ... | ... | |
| 301 | 286 |
my $profit_loss_sum = sum map { $_->{amount_with_cb} }
|
| 302 | 287 |
grep { $_->{account_type} eq 'profit_loss_account' }
|
| 303 | 288 |
@{$report_data};
|
| 289 |
$profit_loss_sum ||= 0; |
|
| 304 | 290 |
my $pl_chart; |
| 305 | 291 |
if ( $profit_loss_sum > 0 ) {
|
| 306 | 292 |
$pl_chart = $profit_chart; |
| ... | ... | |
| 318 | 304 |
description => 'Automatische SB-Buchungen Erfolgskonten Soll für ' . $cb_date->year, |
| 319 | 305 |
ob_transaction => 0, |
| 320 | 306 |
cb_transaction => 1, |
| 307 |
taxincluded => 0, |
|
| 308 |
transactions => [], |
|
| 321 | 309 |
); |
| 322 | 310 |
my $pl_cb_credit_entry = SL::DB::GLTransaction->new( |
| 323 | 311 |
employee_id => $employee_id, |
| ... | ... | |
| 326 | 314 |
description => 'Automatische SB-Buchungen Erfolgskonten Haben für ' . $cb_date->year, |
| 327 | 315 |
ob_transaction => 0, |
| 328 | 316 |
cb_transaction => 1, |
| 317 |
taxincluded => 0, |
|
| 318 |
transactions => [], |
|
| 329 | 319 |
); |
| 330 |
$pl_cb_debit_entry->transactions([]); |
|
| 331 |
$pl_cb_credit_entry->transactions([]); |
|
| 332 | 320 |
|
| 333 | 321 |
foreach my $profit_loss_account ( @profit_loss_accounts ) {
|
| 334 | 322 |
# $main::lxdebug->message(0, sprintf("found chart %s with balance %s", $profit_loss_account->{accno}, $profit_loss_account->{amount_with_cb}));
|
| 323 |
my $chart = $charts_by_id{ $profit_loss_account->{chart_id} };
|
|
| 335 | 324 |
|
| 336 | 325 |
next if $profit_loss_account->{amount_with_cb} == 0;
|
| 337 | 326 |
|
| 338 |
my $debit_cb_acc = SL::DB::AccTransaction->new( |
|
| 339 |
transdate => $cb_date, |
|
| 340 |
ob_transaction => 0, |
|
| 341 |
cb_transaction => 1, |
|
| 342 |
chart_id => $profit_loss_account->{chart_id},
|
|
| 343 |
chart_link => $profit_loss_account->{chart_link},
|
|
| 344 |
tax_id => 0, |
|
| 345 |
taxkey => 0, |
|
| 346 |
amount => - $profit_loss_account->{amount_with_cb},
|
|
| 347 |
); |
|
| 348 |
my $credit_cb_acc = SL::DB::AccTransaction->new( |
|
| 349 |
transdate => $cb_date, |
|
| 350 |
ob_transaction => 0, |
|
| 351 |
cb_transaction => 1, |
|
| 352 |
chart_id => $profit_loss_account->{chart_id},
|
|
| 353 |
chart_link => $profit_loss_account->{chart_link},
|
|
| 354 |
tax_id => 0, |
|
| 355 |
taxkey => 0, |
|
| 356 |
amount => $profit_loss_account->{amount_with_cb},
|
|
| 357 |
); |
|
| 358 |
if ( { $profit_loss_account->{amount_with_cb} < 0 } ) {
|
|
| 359 |
$pl_debit_balance += $profit_loss_account->{amount_with_cb};
|
|
| 360 |
$pl_cb_debit_entry->add_transactions($debit_cb_acc); |
|
| 327 |
if ( $profit_loss_account->{amount_with_cb} < 0 ) {
|
|
| 328 |
$pl_debit_balance -= $profit_loss_account->{amount_with_cb};
|
|
| 329 |
$pl_cb_debit_entry->add_chart_booking( |
|
| 330 |
chart => $chart, |
|
| 331 |
tax_id => 0, |
|
| 332 |
credit => - $profit_loss_account->{amount_with_cb},
|
|
| 333 |
); |
|
| 361 | 334 |
} else {
|
| 362 | 335 |
$pl_credit_balance += $profit_loss_account->{amount_with_cb};
|
| 363 |
$pl_cb_credit_entry->add_transactions($credit_cb_acc); |
|
| 336 |
$pl_cb_credit_entry->add_chart_booking( |
|
| 337 |
chart => $chart, |
|
| 338 |
tax_id => 0, |
|
| 339 |
debit => $profit_loss_account->{amount_with_cb},
|
|
| 340 |
); |
|
| 364 | 341 |
}; |
| 365 | 342 |
}; |
| 366 | 343 |
|
| 367 |
$debit_cb_acc = SL::DB::AccTransaction->new( |
|
| 368 |
transdate => $cb_date, |
|
| 369 |
ob_transaction => 0, |
|
| 370 |
cb_transaction => 1, |
|
| 371 |
chart_id => $pl_chart->id, |
|
| 372 |
chart_link => $pl_chart->link, |
|
| 373 |
tax_id => 0, |
|
| 374 |
taxkey => 0, |
|
| 375 |
amount => $pl_debit_balance, |
|
| 376 |
); |
|
| 377 |
$credit_cb_acc = SL::DB::AccTransaction->new( |
|
| 378 |
transdate => $cb_date, |
|
| 379 |
ob_transaction => 0, |
|
| 380 |
cb_transaction => 1, |
|
| 381 |
chart_id => $pl_chart->id, |
|
| 382 |
chart_link => $pl_chart->link, |
|
| 383 |
tax_id => 0, |
|
| 384 |
taxkey => 0, |
|
| 385 |
amount => - $pl_credit_balance, |
|
| 386 |
); |
|
| 387 |
$pl_cb_debit_entry->add_transactions($debit_cb_acc); |
|
| 388 |
$pl_cb_credit_entry->add_transactions($credit_cb_acc); |
|
| 344 |
# $main::lxdebug->message(0, "pl_debit_balance = $pl_debit_balance"); |
|
| 345 |
# $main::lxdebug->message(0, "pl_credit_balance = $pl_credit_balance"); |
|
| 346 |
|
|
| 347 |
$pl_cb_debit_entry->add_chart_booking( |
|
| 348 |
chart => $pl_chart, |
|
| 349 |
tax_id => 0, |
|
| 350 |
debit => $pl_debit_balance, |
|
| 351 |
) if $pl_debit_balance; |
|
| 352 |
|
|
| 353 |
$pl_cb_credit_entry->add_chart_booking( |
|
| 354 |
chart => $pl_chart, |
|
| 355 |
tax_id => 0, |
|
| 356 |
credit => $pl_credit_balance, |
|
| 357 |
) if $pl_credit_balance; |
|
| 389 | 358 |
|
| 390 |
$pl_cb_debit_entry->save if scalar @{ $pl_cb_debit_entry->transactions } > 1;
|
|
| 391 |
$pl_cb_credit_entry->save if scalar @{ $pl_cb_credit_entry->transactions } > 1;
|
|
| 359 |
# printf("debit : %s -> %s\n", $_->chart->displayable_name, $_->amount) foreach @{ $pl_cb_debit_entry->transactions };
|
|
| 360 |
# printf("credit: %s -> %s\n", $_->chart->displayable_name, $_->amount) foreach @{ $pl_cb_credit_entry->transactions };
|
|
| 361 |
|
|
| 362 |
$pl_cb_debit_entry->post if scalar @{ $pl_cb_debit_entry->transactions } > 1;
|
|
| 363 |
$pl_cb_credit_entry->post if scalar @{ $pl_cb_credit_entry->transactions } > 1;
|
|
| 392 | 364 |
|
| 393 | 365 |
######### profit-loss transfer ######### |
| 394 | 366 |
# and finally transfer the new balance of the profit-loss account via the carry-over account |
| 395 | 367 |
# we want to use profit_loss_sum with cb! |
| 396 | 368 |
|
| 397 |
my $carry_over_cb_entry = SL::DB::GLTransaction->new( |
|
| 398 |
employee_id => $employee_id, |
|
| 399 |
transdate => $cb_date, |
|
| 400 |
reference => 'SB ' . $cb_date->year, |
|
| 401 |
description => sprintf('Automatische SB-Buchung für %s %s',
|
|
| 402 |
$profit_loss_sum >= 0 ? 'Gewinnvortrag' : 'Verlustvortrag', |
|
| 403 |
$cb_date->year, |
|
| 404 |
), |
|
| 405 |
ob_transaction => 0, |
|
| 406 |
cb_transaction => 1, |
|
| 407 |
); |
|
| 408 |
my $carry_over_ob_entry = SL::DB::GLTransaction->new( |
|
| 409 |
employee_id => $employee_id, |
|
| 410 |
transdate => $ob_date, |
|
| 411 |
reference => 'EB ' . $ob_date->year, |
|
| 412 |
description => sprintf('Automatische EB-Buchung für %s %s',
|
|
| 413 |
$profit_loss_sum >= 0 ? 'Gewinnvortrag' : 'Verlustvortrag', |
|
| 414 |
$ob_date->year, |
|
| 415 |
), |
|
| 416 |
ob_transaction => 1, |
|
| 417 |
cb_transaction => 0, |
|
| 418 |
); |
|
| 419 |
$carry_over_cb_entry->transactions([]); |
|
| 420 |
$carry_over_ob_entry->transactions([]); |
|
| 369 |
if ( $profit_loss_sum != 0 ) {
|
|
| 421 | 370 |
|
| 422 |
my $carry_over_cb_acc_co = SL::DB::AccTransaction->new( |
|
| 423 |
transdate => $cb_date, |
|
| 424 |
ob_transaction => 0, |
|
| 425 |
cb_transaction => 1, |
|
| 426 |
chart_id => $carry_over_chart->id, |
|
| 427 |
chart_link => $carry_over_chart->link, |
|
| 428 |
tax_id => 0, |
|
| 429 |
taxkey => 0, |
|
| 430 |
amount => $profit_loss_sum, |
|
| 431 |
); |
|
| 432 |
my $carry_over_cb_acc_pl = SL::DB::AccTransaction->new( |
|
| 433 |
transdate => $cb_date, |
|
| 434 |
ob_transaction => 0, |
|
| 435 |
cb_transaction => 1, |
|
| 436 |
chart_id => $pl_chart->id, |
|
| 437 |
chart_link => $pl_chart->link, |
|
| 438 |
tax_id => 0, |
|
| 439 |
taxkey => 0, |
|
| 440 |
amount => - $profit_loss_sum, |
|
| 441 |
); |
|
| 371 |
my $carry_over_cb_entry = SL::DB::GLTransaction->new( |
|
| 372 |
employee_id => $employee_id, |
|
| 373 |
transdate => $cb_date, |
|
| 374 |
reference => 'SB ' . $cb_date->year, |
|
| 375 |
description => sprintf('Automatische SB-Buchung für %s %s',
|
|
| 376 |
$profit_loss_sum >= 0 ? 'Gewinnvortrag' : 'Verlustvortrag', |
|
| 377 |
$cb_date->year, |
|
| 378 |
), |
|
| 379 |
ob_transaction => 0, |
|
| 380 |
cb_transaction => 1, |
|
| 381 |
taxincluded => 0, |
|
| 382 |
transactions => [], |
|
| 383 |
); |
|
| 384 |
my $carry_over_ob_entry = SL::DB::GLTransaction->new( |
|
| 385 |
employee_id => $employee_id, |
|
| 386 |
transdate => $ob_date, |
|
| 387 |
reference => 'EB ' . $ob_date->year, |
|
| 388 |
description => sprintf('Automatische EB-Buchung für %s %s',
|
|
| 389 |
$profit_loss_sum >= 0 ? 'Gewinnvortrag' : 'Verlustvortrag', |
|
| 390 |
$ob_date->year, |
|
| 391 |
), |
|
| 392 |
ob_transaction => 1, |
|
| 393 |
cb_transaction => 0, |
|
| 394 |
taxincluded => 0, |
|
| 395 |
transactions => [], |
|
| 396 |
); |
|
| 442 | 397 |
|
| 443 |
$carry_over_cb_entry->add_transactions($carry_over_cb_acc_co); |
|
| 444 |
$carry_over_cb_entry->add_transactions($carry_over_cb_acc_pl); |
|
| 445 |
$carry_over_cb_entry->save if $profit_loss_sum != 0; |
|
| 398 |
my ($amount1, $amount2); |
|
| 399 |
if ( $profit_loss_sum < 0 ) {
|
|
| 400 |
$amount1 = 'debit'; |
|
| 401 |
$amount2 = 'credit'; |
|
| 402 |
} else {
|
|
| 403 |
$amount1 = 'credit'; |
|
| 404 |
$amount2 = 'debit'; |
|
| 405 |
}; |
|
| 446 | 406 |
|
| 447 |
my $carry_over_ob_acc_co = SL::DB::AccTransaction->new( |
|
| 448 |
transdate => $ob_date, |
|
| 449 |
ob_transaction => 1, |
|
| 450 |
cb_transaction => 0, |
|
| 451 |
chart_id => $pl_chart->id, |
|
| 452 |
chart_link => $pl_chart->link, |
|
| 453 |
tax_id => 0, |
|
| 454 |
taxkey => 0, |
|
| 455 |
amount => $profit_loss_sum, |
|
| 456 |
); |
|
| 457 |
my $carry_over_ob_acc_pl = SL::DB::AccTransaction->new( |
|
| 458 |
transdate => $ob_date, |
|
| 459 |
ob_transaction => 1, |
|
| 460 |
cb_transaction => 0, |
|
| 461 |
chart_id => $carry_over_chart->id, |
|
| 462 |
chart_link => $carry_over_chart->link, |
|
| 463 |
tax_id => 0, |
|
| 464 |
taxkey => 0, |
|
| 465 |
amount => - $profit_loss_sum, |
|
| 466 |
); |
|
| 407 |
$carry_over_cb_entry->add_chart_booking( |
|
| 408 |
chart => $carry_over_chart, |
|
| 409 |
tax_id => 0, |
|
| 410 |
$amount1 => abs($profit_loss_sum), |
|
| 411 |
); |
|
| 412 |
$carry_over_cb_entry->add_chart_booking( |
|
| 413 |
chart => $pl_chart, |
|
| 414 |
tax_id => 0, |
|
| 415 |
$amount2 => abs($profit_loss_sum), |
|
| 416 |
); |
|
| 417 |
$carry_over_ob_entry->add_chart_booking( |
|
| 418 |
chart => $carry_over_chart, |
|
| 419 |
tax_id => 0, |
|
| 420 |
$amount2 => abs($profit_loss_sum), |
|
| 421 |
); |
|
| 422 |
$carry_over_ob_entry->add_chart_booking( |
|
| 423 |
chart => $pl_chart, |
|
| 424 |
tax_id => 0, |
|
| 425 |
$amount1 => abs($profit_loss_sum), |
|
| 426 |
); |
|
| 427 |
|
|
| 428 |
# printf("debit : %s -> %s\n", $_->chart->displayable_name, $_->amount) foreach @{ $carry_over_ob_entry->transactions };
|
|
| 429 |
# printf("credit: %s -> %s\n", $_->chart->displayable_name, $_->amount) foreach @{ $carry_over_ob_entry->transactions };
|
|
| 467 | 430 |
|
| 468 |
$carry_over_ob_entry->add_transactions($carry_over_ob_acc_co);
|
|
| 469 |
$carry_over_ob_entry->add_transactions($carry_over_ob_acc_pl);
|
|
| 470 |
$carry_over_ob_entry->save if $profit_loss_sum != 0;
|
|
| 431 |
$carry_over_cb_entry->post if scalar @{ $carry_over_cb_entry->transactions } > 1;
|
|
| 432 |
$carry_over_ob_entry->post if scalar @{ $carry_over_ob_entry->transactions } > 1;
|
|
| 433 |
};
|
|
| 471 | 434 |
|
| 472 | 435 |
my $consistency_query = <<SQL; |
| 473 | 436 |
select sum(amount) |
| ... | ... | |
| 475 | 438 |
where (ob_transaction is true or cb_transaction is true) |
| 476 | 439 |
and (transdate = ? or transdate = ?) |
| 477 | 440 |
SQL |
| 478 |
my ($sum) = my ($empty) = selectrow_query($::form, $db->dbh, $consistency_query,
|
|
| 479 |
$cb_date,
|
|
| 480 |
$ob_date
|
|
| 481 |
);
|
|
| 441 |
my ($sum) = selectrow_query($::form, $db->dbh, $consistency_query,
|
|
| 442 |
$cb_date, |
|
| 443 |
$ob_date |
|
| 444 |
); |
|
| 482 | 445 |
die "acc_trans transactions don't add up to zero" unless $sum == 0; |
| 483 | 446 |
|
| 484 | 447 |
1; |
| ... | ... | |
| 500 | 463 |
select c.id as chart_id, |
| 501 | 464 |
c.accno, |
| 502 | 465 |
c.description, |
| 503 |
c.link as chart_link, |
|
| 504 | 466 |
c.category, |
| 505 | 467 |
sum(a.amount) filter (where cb_transaction is false and ob_transaction is false) as amount, |
| 506 | 468 |
sum(a.amount) filter (where ob_transaction is true ) as ob_amount, |
| t/year_end/year_end.t | ||
|---|---|---|
| 1 |
use strict; |
|
| 2 |
use warnings; |
|
| 3 |
|
|
| 4 |
use Test::More tests => 18; |
|
| 5 |
use lib 't'; |
|
| 6 |
use utf8; |
|
| 7 |
|
|
| 8 |
use Carp; |
|
| 9 |
use Data::Dumper; |
|
| 10 |
use Support::TestSetup; |
|
| 11 |
use Test::Exception; |
|
| 12 |
use SL::DBUtils qw(selectall_hashref_query); |
|
| 13 |
|
|
| 14 |
use SL::DB::BankAccount; |
|
| 15 |
use SL::DB::Chart; |
|
| 16 |
use SL::DB::Invoice; |
|
| 17 |
use SL::DB::PurchaseInvoice; |
|
| 18 |
|
|
| 19 |
use SL::Dev::Record qw(create_ar_transaction create_ap_transaction create_gl_transaction); |
|
| 20 |
|
|
| 21 |
use SL::Controller::YearEndTransactions; |
|
| 22 |
|
|
| 23 |
Support::TestSetup::login(); |
|
| 24 |
|
|
| 25 |
clear_up(); |
|
| 26 |
|
|
| 27 |
# comments: |
|
| 28 |
|
|
| 29 |
# * in the default test client the tax accounts are configured as I/E rather than A/L |
|
| 30 |
# * also the default test client has the accounting method "cash" rather than "accrual" |
|
| 31 |
# (Ist-versteuerung, rather than Soll-versteuerung) |
|
| 32 |
|
|
| 33 |
my $year = 2019; |
|
| 34 |
|
|
| 35 |
note('configuring accounts');
|
|
| 36 |
my $bank_account = SL::DB::BankAccount->new( |
|
| 37 |
account_number => '123', |
|
| 38 |
bank_code => '123', |
|
| 39 |
iban => '123', |
|
| 40 |
bic => '123', |
|
| 41 |
bank => '123', |
|
| 42 |
chart_id => SL::DB::Manager::Chart->find_by(description => 'Bank')->id, |
|
| 43 |
name => SL::DB::Manager::Chart->find_by(description => 'Bank')->description, |
|
| 44 |
)->save; |
|
| 45 |
|
|
| 46 |
my $profit_account = SL::DB::Manager::Chart->find_by(accno => '0890') // |
|
| 47 |
SL::DB::Chart->new( |
|
| 48 |
accno => '0890', |
|
| 49 |
description => 'Gewinnvortrag vor Verwendung', |
|
| 50 |
charttype => 'A', |
|
| 51 |
category => 'Q', |
|
| 52 |
link => '', |
|
| 53 |
taxkey_id => '0', |
|
| 54 |
datevautomatik => 'f', |
|
| 55 |
)->save; |
|
| 56 |
|
|
| 57 |
my $loss_account = SL::DB::Manager::Chart->find_by(accno => '0868') // |
|
| 58 |
SL::DB::Chart->new( |
|
| 59 |
accno => '0868', |
|
| 60 |
description => 'Verlustvortrag vor Verwendung', |
|
| 61 |
charttype => 'A', |
|
| 62 |
category => 'Q', |
|
| 63 |
link => '', |
|
| 64 |
taxkey_id => '0', |
|
| 65 |
datevautomatik => 'f', |
|
| 66 |
)->save; |
|
| 67 |
|
|
| 68 |
my $carry_over_chart = SL::DB::Manager::Chart->find_by(accno => 9000); |
|
| 69 |
my $income_chart = SL::DB::Manager::Chart->find_by(accno => '8400'); # income 19%, taxkey 3 |
|
| 70 |
my $bank = SL::DB::Manager::Chart->find_by(description => 'Bank'); |
|
| 71 |
my $cash = SL::DB::Manager::Chart->find_by(description => 'Kasse'); |
|
| 72 |
my $privateinlagen = SL::DB::Manager::Chart->find_by(description => 'Privateinlagen'); |
|
| 73 |
my $betriebsbedarf = SL::DB::Manager::Chart->find_by(description => 'Betriebsbedarf'); |
|
| 74 |
|
|
| 75 |
my $dbh = SL::DB->client->dbh; |
|
| 76 |
$dbh->do('UPDATE defaults SET carry_over_account_chart_id = ' . $carry_over_chart->id);
|
|
| 77 |
$dbh->do('UPDATE defaults SET profit_carried_forward_chart_id = ' . $profit_account->id);
|
|
| 78 |
$dbh->do('UPDATE defaults SET loss_carried_forward_chart_id = ' . $loss_account->id);
|
|
| 79 |
|
|
| 80 |
|
|
| 81 |
note('creating transactions');
|
|
| 82 |
my $ar_transaction = create_ar_transaction( |
|
| 83 |
taxincluded => 0, |
|
| 84 |
bookings => [ |
|
| 85 |
{
|
|
| 86 |
chart => $income_chart, # income 19%, taxkey 3 |
|
| 87 |
amount => 140, |
|
| 88 |
} |
|
| 89 |
], |
|
| 90 |
); |
|
| 91 |
|
|
| 92 |
$ar_transaction->pay_invoice( |
|
| 93 |
chart_id => $bank_account->chart_id, |
|
| 94 |
transdate => DateTime->today_local->to_kivitendo, |
|
| 95 |
amount => $ar_transaction->amount, |
|
| 96 |
payment_type => 'without_skonto', |
|
| 97 |
); |
|
| 98 |
|
|
| 99 |
my $ar_transaction2 = create_ar_transaction( |
|
| 100 |
taxincluded => 1, |
|
| 101 |
bookings => [ |
|
| 102 |
{
|
|
| 103 |
chart => $income_chart, # income 19%, taxkey 3 |
|
| 104 |
amount => 166.60, |
|
| 105 |
} |
|
| 106 |
], |
|
| 107 |
); |
|
| 108 |
|
|
| 109 |
my $ap_transaction = create_ap_transaction( |
|
| 110 |
taxincluded => 0, |
|
| 111 |
bookings => [ |
|
| 112 |
{
|
|
| 113 |
chart => SL::DB::Manager::Chart->find_by( accno => '3400' ), # Wareneingang 19%, taxkey 9 |
|
| 114 |
amount => 100, |
|
| 115 |
} |
|
| 116 |
], |
|
| 117 |
); |
|
| 118 |
|
|
| 119 |
|
|
| 120 |
gl_booking(40, "01.01.$year", 'foo', 'bar', $bank, $privateinlagen, 1, 0); |
|
| 121 |
|
|
| 122 |
is(SL::DB::Manager::AccTransaction->get_all_count( ), 13, 'acc_trans transactions created ok'); |
|
| 123 |
is(SL::DB::Manager::AccTransaction->get_all_count(where => [ ob_transaction => 1 ]), 2, 'acc_trans ob_transactions created ok'); |
|
| 124 |
is(SL::DB::Manager::AccTransaction->get_all_count(where => [ cb_transaction => 1 ]), 0, 'no cb_transactions created ok'); |
|
| 125 |
|
|
| 126 |
is_deeply( &get_account_balances, |
|
| 127 |
[ |
|
| 128 |
{
|
|
| 129 |
'accno' => '1200', |
|
| 130 |
'account_type' => 'asset_account', |
|
| 131 |
'sum' => '-206.60000' |
|
| 132 |
}, |
|
| 133 |
{
|
|
| 134 |
'accno' => '1400', |
|
| 135 |
'account_type' => 'asset_account', |
|
| 136 |
'sum' => '-166.60000' |
|
| 137 |
}, |
|
| 138 |
{
|
|
| 139 |
'accno' => '1600', |
|
| 140 |
'account_type' => 'asset_account', |
|
| 141 |
'sum' => '119.00000' |
|
| 142 |
}, |
|
| 143 |
{
|
|
| 144 |
'accno' => '1890', |
|
| 145 |
'account_type' => 'asset_account', |
|
| 146 |
'sum' => '40.00000' |
|
| 147 |
}, |
|
| 148 |
{
|
|
| 149 |
'accno' => '1576', |
|
| 150 |
'account_type' => 'profit_loss_account', |
|
| 151 |
'sum' => '-19.00000' |
|
| 152 |
}, |
|
| 153 |
{
|
|
| 154 |
'accno' => '1776', |
|
| 155 |
'account_type' => 'profit_loss_account', |
|
| 156 |
'sum' => '53.20000' |
|
| 157 |
}, |
|
| 158 |
{
|
|
| 159 |
'accno' => '3400', |
|
| 160 |
'account_type' => 'profit_loss_account', |
|
| 161 |
'sum' => '-100.00000' |
|
| 162 |
}, |
|
| 163 |
{
|
|
| 164 |
'accno' => '8400', |
|
| 165 |
'account_type' => 'profit_loss_account', |
|
| 166 |
'sum' => '280.00000' |
|
| 167 |
} |
|
| 168 |
], |
|
| 169 |
'account balances before year_end bookings ok', |
|
| 170 |
); |
|
| 171 |
|
|
| 172 |
# accno | account_type | sum |
|
| 173 |
# -------+---------------------+------------ |
|
| 174 |
# 1200 | asset_account | -206.60000 |
|
| 175 |
# 1400 | asset_account | -166.60000 |
|
| 176 |
# 1600 | asset_account | 119.00000 |
|
| 177 |
# 1890 | asset_account | 40.00000 |
|
| 178 |
# 1576 | profit_loss_account | -19.00000 |
|
| 179 |
# 1776 | profit_loss_account | 53.20000 |
|
| 180 |
# 3400 | profit_loss_account | -100.00000 |
|
| 181 |
# 8400 | profit_loss_account | 280.00000 |
|
| 182 |
|
|
| 183 |
|
|
| 184 |
note('running year-end transactions');
|
|
| 185 |
my $start_date = DateTime->new(year => $year, month => 1, day => 1); |
|
| 186 |
my $cb_date = DateTime->new(year => $year, month => 12, day => 31); |
|
| 187 |
my $ob_date = $cb_date->clone->add(days => 1); |
|
| 188 |
|
|
| 189 |
SL::Controller::YearEndTransactions::_year_end_bookings( start_date => $start_date, |
|
| 190 |
cb_date => $cb_date, |
|
| 191 |
); |
|
| 192 |
|
|
| 193 |
is(SL::DB::Manager::AccTransaction->get_all_count(where => [ cb_transaction => 1 ]), 14, 'acc_trans cb_transactions created ok'); |
|
| 194 |
is(SL::DB::Manager::AccTransaction->get_all_count(where => [ ob_transaction => 1 ]), 10, 'acc_trans ob_transactions created ok'); |
|
| 195 |
is(SL::DB::Manager::GLTransaction->get_all_count( where => [ cb_transaction => 1 ]), 5, 'GL cb_transactions created ok'); |
|
| 196 |
is(SL::DB::Manager::GLTransaction->get_all_count( where => [ ob_transaction => 1 ]), 4, 'GL ob_transactions created ok'); |
|
| 197 |
|
|
| 198 |
my $final_account_balances = [ |
|
| 199 |
{
|
|
| 200 |
'accno' => '0890', |
|
| 201 |
'amount' => undef, |
|
| 202 |
'amount_with_cb' => '0.00000', |
|
| 203 |
'cat' => 'Q', |
|
| 204 |
'cb_amount' => '0.00000', |
|
| 205 |
'ob_amount' => undef, |
|
| 206 |
'ob_next_year' => '214.20000', |
|
| 207 |
'type' => 'asset', |
|
| 208 |
'year_end_amount' => undef |
|
| 209 |
}, |
|
| 210 |
{
|
|
| 211 |
'accno' => '1200', |
|
| 212 |
'amount' => '-166.60000', |
|
| 213 |
'amount_with_cb' => '0.00000', |
|
| 214 |
'cat' => 'A', |
|
| 215 |
'cb_amount' => '-206.60000', |
|
| 216 |
'ob_amount' => '-40.00000', |
|
| 217 |
'ob_next_year' => '-206.60000', |
|
| 218 |
'type' => 'asset', |
|
| 219 |
'year_end_amount' => '-206.60000' |
|
| 220 |
}, |
|
| 221 |
{
|
|
| 222 |
'accno' => '1400', |
|
| 223 |
'amount' => '-166.60000', |
|
| 224 |
'amount_with_cb' => '0.00000', |
|
| 225 |
'cat' => 'A', |
|
| 226 |
'cb_amount' => '-166.60000', |
|
| 227 |
'ob_amount' => undef, |
|
| 228 |
'ob_next_year' => '-166.60000', |
|
| 229 |
'type' => 'asset', |
|
| 230 |
'year_end_amount' => '-166.60000' |
|
| 231 |
}, |
|
| 232 |
{
|
|
| 233 |
'accno' => '1600', |
|
| 234 |
'amount' => '119.00000', |
|
| 235 |
'amount_with_cb' => '0.00000', |
|
| 236 |
'cat' => 'L', |
|
| 237 |
'cb_amount' => '119.00000', |
|
| 238 |
'ob_amount' => undef, |
|
| 239 |
'ob_next_year' => '119.00000', |
|
| 240 |
'type' => 'asset', |
|
| 241 |
'year_end_amount' => '119.00000' |
|
| 242 |
}, |
|
| 243 |
{
|
|
| 244 |
'accno' => '1890', |
|
| 245 |
'amount' => undef, |
|
| 246 |
'amount_with_cb' => '0.00000', |
|
| 247 |
'cat' => 'Q', |
|
| 248 |
'cb_amount' => '40.00000', |
|
| 249 |
'ob_amount' => '40.00000', |
|
| 250 |
'ob_next_year' => '40.00000', |
|
| 251 |
'type' => 'asset', |
|
| 252 |
'year_end_amount' => '40.00000' |
|
| 253 |
}, |
|
| 254 |
{
|
|
| 255 |
'accno' => '9000', |
|
| 256 |
'amount' => undef, |
|
| 257 |
'amount_with_cb' => '0.00000', |
|
| 258 |
'cat' => 'A', |
|
| 259 |
'cb_amount' => '0.00000', |
|
| 260 |
'ob_amount' => undef, |
|
| 261 |
'ob_next_year' => '0.00000', |
|
| 262 |
'type' => 'asset', |
|
| 263 |
'year_end_amount' => undef |
|
| 264 |
}, |
|
| 265 |
{
|
|
| 266 |
'accno' => '1576', |
|
| 267 |
'amount' => '-19.00000', |
|
| 268 |
'amount_with_cb' => '0.00000', |
|
| 269 |
'cat' => 'E', |
|
| 270 |
'cb_amount' => '-19.00000', |
|
| 271 |
'ob_amount' => undef, |
|
| 272 |
'ob_next_year' => undef, |
|
| 273 |
'type' => 'pl', |
|
| 274 |
'year_end_amount' => '-19.00000' |
|
| 275 |
}, |
|
| 276 |
{
|
|
| 277 |
'accno' => '1776', |
|
| 278 |
'amount' => '53.20000', |
|
| 279 |
'amount_with_cb' => '0.00000', |
|
| 280 |
'cat' => 'I', |
|
| 281 |
'cb_amount' => '53.20000', |
|
| 282 |
'ob_amount' => undef, |
|
| 283 |
'ob_next_year' => undef, |
|
| 284 |
'type' => 'pl', |
|
| 285 |
'year_end_amount' => '53.20000' |
|
| 286 |
}, |
|
| 287 |
{
|
|
| 288 |
'accno' => '3400', |
|
| 289 |
'amount' => '-100.00000', |
|
| 290 |
'amount_with_cb' => '0.00000', |
|
| 291 |
'cat' => 'E', |
|
| 292 |
'cb_amount' => '-100.00000', |
|
| 293 |
'ob_amount' => undef, |
|
| 294 |
'ob_next_year' => undef, |
|
| 295 |
'type' => 'pl', |
|
| 296 |
'year_end_amount' => '-100.00000' |
|
| 297 |
}, |
|
| 298 |
{
|
|
| 299 |
'accno' => '8400', |
|
| 300 |
'amount' => '280.00000', |
|
| 301 |
'amount_with_cb' => '0.00000', |
|
| 302 |
'cat' => 'I', |
|
| 303 |
'cb_amount' => '280.00000', |
|
| 304 |
'ob_amount' => undef, |
|
| 305 |
'ob_next_year' => undef, |
|
| 306 |
'type' => 'pl', |
|
| 307 |
'year_end_amount' => '280.00000' |
|
| 308 |
} |
|
| 309 |
]; |
|
| 310 |
|
|
| 311 |
# running _year_end_bookings several times shouldn't change the anything, the |
|
| 312 |
# second and third run should be no-ops, at least while no further bookings where |
|
| 313 |
# made |
|
| 314 |
|
|
| 315 |
SL::Controller::YearEndTransactions::_year_end_bookings( start_date => $start_date, |
|
| 316 |
cb_date => $cb_date, |
|
| 317 |
); |
|
| 318 |
|
|
| 319 |
is(SL::DB::Manager::AccTransaction->get_all_count(where => [ cb_transaction => 1 ]), 14, 'acc_trans cb_transactions created ok'); |
|
| 320 |
is(SL::DB::Manager::AccTransaction->get_all_count(where => [ ob_transaction => 1 ]), 10, 'acc_trans ob_transactions created ok'); |
|
| 321 |
is(SL::DB::Manager::GLTransaction->get_all_count( where => [ cb_transaction => 1 ]), 5, 'GL cb_transactions created ok'); |
|
| 322 |
is(SL::DB::Manager::GLTransaction->get_all_count( where => [ ob_transaction => 1 ]), 4, 'GL ob_transactions created ok'); |
|
| 323 |
|
|
| 324 |
|
|
| 325 |
# all asset accounts should be the same, except 0890, which should be the sum of p/l-accounts |
|
| 326 |
# all p/l account should be 0 |
|
| 327 |
|
|
| 328 |
# accno | account_type | sum |
|
| 329 |
# -------+---------------------+------------ |
|
| 330 |
# 0890 | asset_account | 214.20000 |
|
| 331 |
# 1200 | asset_account | -206.60000 |
|
| 332 |
# 1400 | asset_account | -166.60000 |
|
| 333 |
# 1600 | asset_account | 119.00000 |
|
| 334 |
# 1890 | asset_account | 40.00000 |
|
| 335 |
# 9000 | asset_account | 0.00000 |
|
| 336 |
# 1576 | profit_loss_account | 0.00000 |
|
| 337 |
# 1776 | profit_loss_account | 0.00000 |
|
| 338 |
# 3400 | profit_loss_account | 0.00000 |
|
| 339 |
# 8400 | profit_loss_account | 0.00000 |
|
| 340 |
# (10 rows) |
|
| 341 |
|
|
| 342 |
is_deeply( &get_final_balances, |
|
| 343 |
$final_account_balances, |
|
| 344 |
'balances after second year_end ok (nothing changed)'); |
|
| 345 |
|
|
| 346 |
|
|
| 347 |
# select c.accno, |
|
| 348 |
# c.description, |
|
| 349 |
# c.category as cat, |
|
| 350 |
# sum(a.amount ) filter (where ob_transaction is true and a.transdate < '2020-01-01') as ob_amount, |
|
| 351 |
# sum(a.amount ) filter (where cb_transaction is false and ob_transaction is false and a.transdate < '2020-01-01') as amount, |
|
| 352 |
# sum(a.amount ) filter (where cb_transaction is false and a.transdate < '2020-01-01') as year_end_amount, |
|
| 353 |
# sum(a.amount ) filter (where a.transdate < '2020-01-01') as amount_with_cb, |
|
| 354 |
# sum(a.amount * -1) filter (where cb_transaction is true and a.transdate < '2020-01-01') as cb_amount, |
|
| 355 |
# sum(a.amount ) filter (where ob_transaction is true and a.transdate >= '2020-01-01') as ob_next_year, |
|
| 356 |
# case when c.category = ANY( '{I,E}' ) then 'pl'
|
|
| 357 |
# when c.category = ANY( '{A,C,L,Q}' ) then 'asset'
|
|
| 358 |
# else null |
|
| 359 |
# end as type |
|
| 360 |
# from acc_trans a |
|
| 361 |
# inner join chart c on (c.id = a.chart_id) |
|
| 362 |
# where a.transdate >= '2019-01-01' |
|
| 363 |
# and a.transdate <= '2020-01-01' |
|
| 364 |
# group by c.id, c.accno, c.category |
|
| 365 |
# order by type, c.accno; |
|
| 366 |
# accno | description | cat | ob_amount | amount | year_end_amount | amount_with_cb | cb_amount | ob_next_year | type |
|
| 367 |
# -------+-------------------------------------+-----+-----------+------------+-----------------+----------------+------------+--------------+------- |
|
| 368 |
# 0890 | Gewinnvortrag vor Verwendung | Q | | | | 0.00000 | 0.00000 | 214.20000 | asset |
|
| 369 |
# 1200 | Bank | A | -40.00000 | -166.60000 | -206.60000 | 0.00000 | -206.60000 | -206.60000 | asset |
|
| 370 |
# 1400 | Ford. a.Lieferungen und Leistungen | A | | -166.60000 | -166.60000 | 0.00000 | -166.60000 | -166.60000 | asset |
|
| 371 |
# 1600 | Verbindlichkeiten aus Lief.u.Leist. | L | | 119.00000 | 119.00000 | 0.00000 | 119.00000 | 119.00000 | asset |
|
| 372 |
# 1890 | Privateinlagen | Q | 40.00000 | | 40.00000 | 0.00000 | 40.00000 | 40.00000 | asset |
|
| 373 |
# 9000 | Saldenvorträge,Sachkonten | A | | | | 0.00000 | 0.00000 | 0.00000 | asset |
|
| 374 |
# 1576 | Abziehbare Vorsteuer 19 % | E | | -19.00000 | -19.00000 | 0.00000 | -19.00000 | | pl |
|
| 375 |
# 1776 | Umsatzsteuer 19 % | I | | 53.20000 | 53.20000 | 0.00000 | 53.20000 | | pl |
|
| 376 |
# 3400 | Wareneingang 16%/19% Vorsteuer | E | | -100.00000 | -100.00000 | 0.00000 | -100.00000 | | pl |
|
| 377 |
# 8400 | Erlöse 16%/19% USt. | I | | 280.00000 | 280.00000 | 0.00000 | 280.00000 | | pl |
|
| 378 |
# (10 rows) |
|
| 379 |
|
|
| 380 |
# ob_amount + amount = year_end_amount |
|
| 381 |
# amount_with_cb should be 0 after year-end transactions |
|
| 382 |
# year_end_amount and cb_amount should be the same (will be true with amount_with_cb = 0) |
|
| 383 |
# cb_amount should match ob_next_year for asset accounts, except for profit-carried-forward |
|
| 384 |
# ob_next_year should be empty for profit-loss-accounts |
|
| 385 |
|
|
| 386 |
# Oops, we forgot some bookings, lets quickly add them and run |
|
| 387 |
#_year_end_bookings again. |
|
| 388 |
|
|
| 389 |
# Just these new bookings by themselves will lead to a loss, so the loss account |
|
| 390 |
# will be booked rather than the profit account. |
|
| 391 |
# It would probably be better to check the total profit/loss so far, and |
|
| 392 |
# adjust that profit-loss-carry-over # chart, rather than creating a new entry |
|
| 393 |
# for the loss. |
|
| 394 |
|
|
| 395 |
gl_booking(10, "22.12.$year", 'foo', 'bar', $cash, $bank, 0, 0); |
|
| 396 |
gl_booking(5, "22.12.$year", 'foo', 'bar', $betriebsbedarf, $cash, 0, 0); |
|
| 397 |
|
|
| 398 |
SL::Controller::YearEndTransactions::_year_end_bookings( start_date => $start_date, |
|
| 399 |
cb_date => $cb_date, |
|
| 400 |
); |
|
| 401 |
|
|
| 402 |
is(SL::DB::Manager::AccTransaction->get_all_count(where => [ cb_transaction => 1 ]), 23, 'acc_trans cb_transactions created ok'); |
|
| 403 |
is(SL::DB::Manager::AccTransaction->get_all_count(where => [ ob_transaction => 1 ]), 16, 'acc_trans ob_transactions created ok'); |
|
| 404 |
is(SL::DB::Manager::GLTransaction->get_all_count( where => [ cb_transaction => 1 ]), 9, 'GL cb_transactions created ok'); |
|
| 405 |
is(SL::DB::Manager::GLTransaction->get_all_count( where => [ ob_transaction => 1 ]), 7, 'GL ob_transactions created ok'); |
|
| 406 |
|
|
| 407 |
is_deeply( &get_final_balances, |
|
| 408 |
[ |
|
| 409 |
{
|
|
| 410 |
'accno' => '0868', |
|
| 411 |
'amount' => undef, |
|
| 412 |
'amount_with_cb' => '0.00000', |
|
| 413 |
'cat' => 'Q', |
|
| 414 |
'cb_amount' => '0.00000', |
|
| 415 |
'ob_amount' => undef, |
|
| 416 |
'ob_next_year' => '-5.00000', |
|
| 417 |
'type' => 'asset', |
|
| 418 |
'year_end_amount' => undef |
|
| 419 |
}, |
|
| 420 |
{
|
|
| 421 |
'accno' => '0890', |
|
| 422 |
'amount' => undef, |
|
| 423 |
'amount_with_cb' => '0.00000', |
|
| 424 |
'cat' => 'Q', |
|
| 425 |
'cb_amount' => '0.00000', |
|
| 426 |
'ob_amount' => undef, |
|
| 427 |
'ob_next_year' => '214.20000', |
|
| 428 |
'type' => 'asset', |
|
| 429 |
'year_end_amount' => undef |
|
| 430 |
}, |
|
| 431 |
{
|
|
| 432 |
'accno' => '1000', |
|
| 433 |
'amount' => '-5.00000', |
|
| 434 |
'amount_with_cb' => '0.00000', |
|
| 435 |
'cat' => 'A', |
|
| 436 |
'cb_amount' => '-5.00000', |
|
| 437 |
'ob_amount' => undef, |
|
| 438 |
'ob_next_year' => '-5.00000', |
|
| 439 |
'type' => 'asset', |
|
| 440 |
'year_end_amount' => '-5.00000' |
|
| 441 |
}, |
|
| 442 |
{
|
|
| 443 |
'accno' => '1200', |
|
| 444 |
'amount' => '-156.60000', |
|
| 445 |
'amount_with_cb' => '0.00000', |
|
| 446 |
'cat' => 'A', |
|
| 447 |
'cb_amount' => '-196.60000', |
|
| 448 |
'ob_amount' => '-40.00000', |
|
| 449 |
'ob_next_year' => '-196.60000', |
|
| 450 |
'type' => 'asset', |
|
| 451 |
'year_end_amount' => '-196.60000' |
|
| 452 |
}, |
|
| 453 |
{
|
|
| 454 |
'accno' => '1400', |
|
| 455 |
'amount' => '-166.60000', |
|
| 456 |
'amount_with_cb' => '0.00000', |
|
| 457 |
'cat' => 'A', |
|
| 458 |
'cb_amount' => '-166.60000', |
|
| 459 |
'ob_amount' => undef, |
|
| 460 |
'ob_next_year' => '-166.60000', |
|
| 461 |
'type' => 'asset', |
|
| 462 |
'year_end_amount' => '-166.60000' |
|
| 463 |
}, |
|
| 464 |
{
|
|
| 465 |
'accno' => '1600', |
|
| 466 |
'amount' => '119.00000', |
|
| 467 |
'amount_with_cb' => '0.00000', |
|
| 468 |
'cat' => 'L', |
|
| 469 |
'cb_amount' => '119.00000', |
|
| 470 |
'ob_amount' => undef, |
|
| 471 |
'ob_next_year' => '119.00000', |
|
| 472 |
'type' => 'asset', |
|
| 473 |
'year_end_amount' => '119.00000' |
|
| 474 |
}, |
|
| 475 |
{
|
|
| 476 |
'accno' => '1890', |
|
| 477 |
'amount' => undef, |
|
| 478 |
'amount_with_cb' => '0.00000', |
|
| 479 |
'cat' => 'Q', |
|
| 480 |
'cb_amount' => '40.00000', |
|
| 481 |
'ob_amount' => '40.00000', |
|
| 482 |
'ob_next_year' => '40.00000', |
|
| 483 |
'type' => 'asset', |
|
| 484 |
'year_end_amount' => '40.00000' |
|
| 485 |
}, |
|
| 486 |
{
|
|
| 487 |
'accno' => '9000', |
|
| 488 |
'amount' => undef, |
|
| 489 |
'amount_with_cb' => '0.00000', |
|
| 490 |
'cat' => 'A', |
|
| 491 |
'cb_amount' => '0.00000', |
|
| 492 |
'ob_amount' => undef, |
|
| 493 |
'ob_next_year' => '0.00000', |
|
| 494 |
'type' => 'asset', |
|
| 495 |
'year_end_amount' => undef |
|
| 496 |
}, |
|
| 497 |
{
|
|
| 498 |
'accno' => '1576', |
|
| 499 |
'amount' => '-19.80000', |
|
| 500 |
'amount_with_cb' => '0.00000', |
|
| 501 |
'cat' => 'E', |
|
| 502 |
'cb_amount' => '-19.80000', |
|
| 503 |
'ob_amount' => undef, |
|
| 504 |
'ob_next_year' => undef, |
|
| 505 |
'type' => 'pl', |
|
| 506 |
'year_end_amount' => '-19.80000' |
|
| 507 |
}, |
|
| 508 |
{
|
|
| 509 |
'accno' => '1776', |
|
| 510 |
'amount' => '53.20000', |
|
| 511 |
'amount_with_cb' => '0.00000', |
|
| 512 |
'cat' => 'I', |
|
| 513 |
'cb_amount' => '53.20000', |
|
| 514 |
'ob_amount' => undef, |
|
| 515 |
'ob_next_year' => undef, |
|
| 516 |
'type' => 'pl', |
|
| 517 |
'year_end_amount' => '53.20000' |
|
| 518 |
}, |
|
| 519 |
{
|
|
| 520 |
'accno' => '3400', |
|
| 521 |
'amount' => '-100.00000', |
|
| 522 |
'amount_with_cb' => '0.00000', |
|
| 523 |
'cat' => 'E', |
|
| 524 |
'cb_amount' => '-100.00000', |
|
| 525 |
'ob_amount' => undef, |
|
| 526 |
'ob_next_year' => undef, |
|
| 527 |
'type' => 'pl', |
|
| 528 |
'year_end_amount' => '-100.00000' |
|
| 529 |
}, |
|
| 530 |
{
|
|
| 531 |
'accno' => '4980', |
|
| 532 |
'amount' => '-4.20000', |
|
| 533 |
'amount_with_cb' => '0.00000', |
|
| 534 |
'cat' => 'E', |
|
| 535 |
'cb_amount' => '-4.20000', |
|
| 536 |
'ob_amount' => undef, |
|
| 537 |
'ob_next_year' => undef, |
|
| 538 |
'type' => 'pl', |
|
| 539 |
'year_end_amount' => '-4.20000' |
|
| 540 |
}, |
|
| 541 |
{
|
|
| 542 |
'accno' => '8400', |
|
| 543 |
'amount' => '280.00000', |
|
| 544 |
'amount_with_cb' => '0.00000', |
|
| 545 |
'cat' => 'I', |
|
| 546 |
'cb_amount' => '280.00000', |
|
| 547 |
'ob_amount' => undef, |
|
| 548 |
'ob_next_year' => undef, |
|
| 549 |
'type' => 'pl', |
|
| 550 |
'year_end_amount' => '280.00000' |
|
| 551 |
}, |
|
| 552 |
], |
|
| 553 |
'balances after third year_end ok'); |
|
| 554 |
|
|
| 555 |
clear_up(); |
|
| 556 |
done_testing; |
|
| 557 |
|
|
| 558 |
1; |
|
| 559 |
|
|
| 560 |
sub clear_up {
|
|
| 561 |
foreach (qw(BankAccount |
|
| 562 |
GLTransaction |
|
| 563 |
AccTransaction |
|
| 564 |
InvoiceItem |
|
| 565 |
Invoice |
|
| 566 |
PurchaseInvoice |
|
| 567 |
Part |
|
| 568 |
Customer |
|
| 569 |
) |
|
| 570 |
) {
|
|
| 571 |
"SL::DB::Manager::${_}"->delete_all(all => 1);
|
|
| 572 |
} |
|
| 573 |
}; |
|
| 574 |
|
|
| 575 |
sub get_account_balances {
|
|
| 576 |
my $query = <<SQL; |
|
| 577 |
select c.accno, |
|
| 578 |
case when c.category = ANY( '{I,E}' ) then 'profit_loss_account'
|
|
| 579 |
when c.category = ANY( '{A,C,L,Q}' ) then 'asset_account'
|
|
| 580 |
else null |
|
| 581 |
end as account_type, |
|
| 582 |
sum(a.amount) |
|
| 583 |
from acc_trans a |
|
| 584 |
left join chart c on (c.id = a.chart_id) |
|
| 585 |
group by c.accno, account_type |
|
| 586 |
order by account_type, c.accno; |
|
| 587 |
SQL |
|
| 588 |
|
|
| 589 |
my $result = selectall_hashref_query($::form, $dbh, $query); |
|
| 590 |
return $result; |
|
| 591 |
}; |
|
| 592 |
|
|
| 593 |
sub get_final_balances {
|
|
| 594 |
my $query = <<SQL; |
|
| 595 |
select c.accno, |
|
| 596 |
c.category as cat, |
|
| 597 |
sum(a.amount ) filter (where ob_transaction is true and a.transdate < ?) as ob_amount, |
|
| 598 |
sum(a.amount ) filter (where cb_transaction is false and ob_transaction is false and a.transdate < ?) as amount, |
|
| 599 |
sum(a.amount ) filter (where cb_transaction is false and a.transdate < ?) as year_end_amount, |
|
| 600 |
sum(a.amount ) filter (where a.transdate < ?) as amount_with_cb, |
|
| 601 |
sum(a.amount * -1) filter (where cb_transaction is true and a.transdate < ?) as cb_amount, |
|
| 602 |
sum(a.amount ) filter (where ob_transaction is true and a.transdate = ?) as ob_next_year, |
|
| 603 |
case when c.category = ANY( '{I,E}' ) then 'pl'
|
|
| 604 |
when c.category = ANY( '{A,C,L,Q}' ) then 'asset'
|
|
| 605 |
else null |
|
| 606 |
end as type |
|
| 607 |
from acc_trans a |
|
| 608 |
inner join chart c on (c.id = a.chart_id) |
|
| 609 |
where a.transdate >= ? |
|
| 610 |
and a.transdate <= ? |
|
| 611 |
group by c.id, c.accno, c.category |
|
| 612 |
order by type, c.accno |
|
| 613 |
SQL |
|
| 614 |
|
|
| 615 |
my $result = selectall_hashref_query($::form, $dbh, $query, $ob_date, $ob_date, $ob_date, $ob_date, $ob_date, $ob_date, $start_date, $ob_date); |
|
| 616 |
return $result; |
|
| 617 |
} |
|
| 618 |
|
|
| 619 |
sub gl_booking {
|
|
| 620 |
# wrapper around SL::Dev::Record::create_gl_transaction for quickly creating transactions |
|
| 621 |
my ($amount, $date, $reference, $description, $gegenkonto, $konto, $ob, $cb) = @_; |
|
| 622 |
|
|
| 623 |
my $transdate = $::locale->parse_date_to_object($date); |
|
| 624 |
|
|
| 625 |
return create_gl_transaction( |
|
| 626 |
ob_transaction => $ob, |
|
| 627 |
cb_transaction => $cb, |
|
| 628 |
transdate => $transdate, |
|
| 629 |
reference => $reference, |
|
| 630 |
description => $description, |
|
| 631 |
bookings => [ |
|
| 632 |
{
|
|
| 633 |
chart => $konto, |
|
| 634 |
credit => $amount, |
|
| 635 |
}, |
|
| 636 |
{
|
|
| 637 |
chart => $gegenkonto, |
|
| 638 |
debit => $amount, |
|
| 639 |
}, |
|
| 640 |
], |
|
| 641 |
); |
|
| 642 |
}; |
|
Auch abrufbar als: Unified diff
Jahresabschluß - GLTransaction->post und Tests
Der YearEnd Controller nutzt nun GLTransaction->post, damit muß man die
acc_trans-Einträge nicht mehr von Hand zusammenbauen, und die Buchungen
passieren automatisch als Transaktion, die Buchungen werden validiert
und es wird ein Historieneintrag erstellt.