Merge pull request #164 from ekmungai/multiple-compound-line-items-pe…

…r-account Multiple compound line items per account
ekmungai · Mar 26, 2024 · 1a368b6 · 1a368b6
2 parents c90caf7 + 6e848dc
commit 1a368b6
Show file tree

Hide file tree

Showing 8 changed files with 108 additions and 79 deletions.
diff --git a/.gitignore b/.gitignore
@@ -54,4 +54,6 @@ clover.*
 
 # PHPSTORM
 .idea
-Dockerfile
+Dockerfile
+.vscode
+ifrs.code-workspace
diff --git a/README.md b/README.md
@@ -12,7 +12,8 @@ This Package enables any Laravel application to generate [International Financia
 
 The package supports multiple Entities (Companies), Account Categorization, Transaction assignment, Start of Year Opening Balances and accounting for VAT Transactions. Transactions are also protected against tampering via direct database changes ensuring the integrity of the Ledger. Outstanding amounts for clients and suppliers can also be displayed according to how long they have been outstanding using configurable time periods (Current, 31 - 60 days, 61 - 90 days etc). Finally, the package supports the automated posting of forex difference transactions both within the reporting period as well as translating foreign denominated account balances at a set closing rate.
 
-This package's functionality is now available as a REST API Service. More details can be found [here](https://microbooks.io)
+This package is a community initiative of [microbooks.io](https://microbooks.io).
+
 ## Table of contents
 - [Eloquent IFRS](#eloquent-ifrs)
   - [Table of contents](#table-of-contents)

diff --git a/src/Models/Ledger.php b/src/Models/Ledger.php
@@ -89,7 +89,7 @@ private static function getLedgers(Transaction $transaction): array
     private static function postVat($appliedVats, $transaction, $lineItem): void
     {
         $rate = $transaction->exchangeRate->rate;
-        foreach($appliedVats as $appliedVat){
+        foreach ($appliedVats as $appliedVat) {
             list($post, $folio) = Ledger::getLedgers($transaction);
 
             // identical double entry data
@@ -104,7 +104,7 @@ private static function postVat($appliedVats, $transaction, $lineItem): void
             // different double entry data
             $post->post_account = $folio->folio_account = $lineItem->vat_inclusive ? $lineItem->account_id : $transaction->account_id;
             $post->folio_account = $folio->post_account = $appliedVat->vat->account_id;
-            
+
             $post->save();
             $folio->save();
         }
@@ -139,12 +139,12 @@ private static function postBasic(Transaction $transaction): void
 
             $post->save();
             $folio->save();
-            
+
             if (count($lineItem->appliedVats) > 0) {
                 Ledger::postVat($lineItem->appliedVats, $transaction, $lineItem);
             }
         }
-    
+
         // reload ledgers to reflect changes
         $transaction->load('ledgers');
     }
@@ -161,13 +161,11 @@ private static function postBasic(Transaction $transaction): void
      */
     private static function makeCompountEntryLedgers(array $posts, array $folios, Transaction $transaction, $entryType): bool
     {
-        if(count($posts) == 0){
+        if (count($posts) == 0) {
             return true;
         } else {
-            $postAccount = array_key_first($posts);
-            $amount = $posts[$postAccount];
-
-            return Ledger::allocateAmount($postAccount, $amount, $posts, $folios, $transaction, $entryType);
+            $key = array_key_first($posts);
+            return Ledger::allocateAmount($posts[$key]['id'], $posts[$key]['amount'], $posts, $folios, $transaction, $entryType);
         }
     }
 
@@ -185,12 +183,14 @@ private static function makeCompountEntryLedgers(array $posts, array $folios, Tr
      */
     private static function allocateAmount($postAccount, $amount, $posts, $folios, $transaction, $entryType): bool
     {
-        if($amount == 0){
-            unset($posts[$postAccount]);
+        if ($amount == 0) {
+            $key = array_key_first($posts);
+            unset($posts[$key]);
             return Ledger::makeCompountEntryLedgers($posts, $folios, $transaction, $entryType);
         } else {
 
-            $folioAccount = array_key_first($folios);
+            $key = array_key_first($folios);
+            $folioAccount = $folios[$key]['id'];
 
             $ledger = new Ledger();
 
@@ -202,18 +202,18 @@ private static function allocateAmount($postAccount, $amount, $posts, $folios, $
             $ledger->post_account = $postAccount;
             $ledger->folio_account = $folioAccount;
 
-            if($folios[$folioAccount] > $amount){
+            if ($folios[$key]['amount'] > $amount) {
                 $ledger->amount =  $amount;
                 $ledger->save();
 
-                $folios[$folioAccount] -= $ledger->amount;
+                $folios[$key]['amount'] -= $ledger->amount;
                 $amount = 0;
             } else {
-                $debitAmount = $folios[$folioAccount];
+                $debitAmount = $folios[$key]['amount'];
                 $ledger->amount = $debitAmount;
                 $ledger->save();
-                
-                unset($folios[$folioAccount]);
+
+                unset($folios[$key]);
                 $amount -= $ledger->amount;
             }
 
@@ -252,9 +252,9 @@ public static function post(Transaction $transaction): void
         //Remove current ledgers if any prior to creating new ones (prevents bypassing Posted Transaction Exception)
         $transaction->ledgers()->delete();
 
-        if($transaction->compound){
+        if ($transaction->compound) {
             Ledger::postCompound($transaction);
-        }else{
+        } else {
             Ledger::postBasic($transaction);
         }
     }

diff --git a/src/Models/Transaction.php b/src/Models/Transaction.php
@@ -141,10 +141,7 @@ class Transaction extends Model implements Segregatable, Recyclable, Clearable,
      * @var array $compoundEntries
      */
 
-    protected $compoundEntries = [
-        Balance::CREDIT => [],
-        Balance::DEBIT => []
-    ];
+    protected $compoundEntries = [];
 
     /**
      * Check if LineItem already exists.
@@ -188,6 +185,22 @@ private static function getCompoundEntrytype(bool $credited): string
         return $credited ? Balance::CREDIT : Balance::DEBIT;
     }
 
+    /**
+     * Get the sum of the amounts on the given side of the compound entries
+     * 
+     * @param string entryType
+     * @return float
+     */
+    private function entriesSum(string $entryType): float
+    {
+        $sum = 0;
+        foreach ($this->compoundEntries[$entryType] as $entry) {
+            $sum += $entry['amount'];
+        }
+        return $sum;
+    }
+
+
     /**
      * Add Compound Entry to Transaction CompoundEntries.
      *
@@ -196,7 +209,7 @@ private static function getCompoundEntrytype(bool $credited): string
      */
     protected function addCompoundEntry(array $compoundEntry, bool $credited): void
     {
-        $this->compoundEntries[Transaction::getCompoundEntrytype($credited)][$compoundEntry['id']] = $compoundEntry['amount'];
+        $this->compoundEntries[Transaction::getCompoundEntrytype($credited)][] = $compoundEntry;
     }
 
     /**
@@ -427,10 +440,16 @@ public function getAmountAttribute(): float
     public function getCompoundEntries()
     {
         if ($this->compound) {
-            $this->compoundEntries[Transaction::getCompoundEntrytype($this->credited)][$this->account_id] = floatval($this->main_account_amount);
 
-            foreach ($this->lineItems as $lineItem) {
-                $this->compoundEntries[Transaction::getCompoundEntrytype($lineItem->credited)][$lineItem->account_id] = $lineItem->amount * $lineItem->quantity;
+            $this->compoundEntries = [
+                Balance::CREDIT => [],
+                Balance::DEBIT => []
+            ];
+
+            $this->compoundEntries[Transaction::getCompoundEntrytype($this->credited)][] = ['id' => $this->account_id, 'amount' => floatval($this->main_account_amount)];
+
+            foreach ($this->getLineItems() as $lineItem) {
+                $this->compoundEntries[Transaction::getCompoundEntrytype($lineItem->credited)][] = ['id' => $lineItem->account_id, 'amount' =>  $lineItem->amount * $lineItem->quantity];
             }
         }
 
@@ -562,8 +581,11 @@ public function removeLineItem(LineItem $lineItem): void
 
         if ($this->compound) {
             $entryType = Transaction::getCompoundEntrytype($lineItem->credited);
-            if (array_key_exists($lineItem->account_id, $this->compoundEntries[$entryType])) {
-                unset($this->compoundEntries[$entryType][$lineItem->account_id]);
+
+            foreach ($this->compoundEntries[$entryType] as $index => $entry) {
+                if ($lineItem->account_id == $entry['id']) {
+                    unset($this->compoundEntries[$entryType][$index]);
+                }
             }
         }
 
@@ -661,8 +683,9 @@ public function post(): void
 
         $this->save();
 
-        extract($this->getCompoundEntries());
-        if ($this->compound && array_sum($C) != array_sum($D)) {
+        $this->getCompoundEntries();
+        // dd($this->getCompoundEntries());
+        if ($this->compound && $this->entriesSum(Balance::CREDIT) != $this->entriesSum(Balance::DEBIT)) {
             throw new UnbalancedTransaction();
         }
 

diff --git a/src/Transactions/JournalEntry.php b/src/Transactions/JournalEntry.php
@@ -78,13 +78,13 @@ public function __construct($attributes = [])
      */
     public function addLineItem(LineItem $lineItem): bool
     {
-        if ($this->compound && count($lineItem->vat) > 1) {
+        if ($this->compound && count($lineItem->getVats()) > 0) {
             throw new MultipleVatError('Compound Journal Entries cannot have Vat');
         }
 
         $success = parent::addLineItem($lineItem);
-        
-        if($success && $this->compound){
+
+        if ($success && $this->compound) {
             parent::addCompoundEntry(['id' => $lineItem->account_id, 'amount' => $lineItem->amount * $lineItem->quantity], $lineItem->credited);
         }
         return $success;
@@ -96,19 +96,9 @@ public function addLineItem(LineItem $lineItem): bool
     public function save(array $options = []): bool
     {
 
-        if($this->compound && (is_null($this->main_account_amount) || $this->main_account_amount == 0)){
+        if ($this->compound && (is_null($this->main_account_amount) || $this->main_account_amount == 0)) {
             throw new MissingMainAccountAmount();
         }
-
-        if($this->compound){
-            parent::addCompoundEntry([
-                    'id' => $this->account_id, 
-                    'amount' => $this->main_account_amount
-                ], 
-                $this->credited
-            );
-        }
-
         return parent::save();
     }
 }
diff --git a/tests/Feature/AccountScheduleTest.php b/tests/Feature/AccountScheduleTest.php
@@ -256,7 +256,7 @@ public function testClientAccountScheduleTest()
         $this->assertEquals($schedule->balances["originalAmount"], 241);
         $this->assertEquals($schedule->balances["amountCleared"], 95);
         $this->assertEquals($schedule->balances["unclearedAmount"], 146);
-        $this->assertEquals($schedule->balances["totalAge"], 365);
+        $this->assertEquals($schedule->balances["totalAge"], Carbon::now()->isLeapYear() ? 366 : 365);
         $this->assertEquals($schedule->balances["averageAge"], 122);
     }
 
@@ -447,7 +447,7 @@ public function testSupplierAccountAccountSchedule()
         $this->assertEquals($schedule->balances['originalAmount'], 686.4);
         $this->assertEquals($schedule->balances['amountCleared'], 221.8);
         $this->assertEqualsWithDelta($schedule->balances['unclearedAmount'], 464.6, 0.1);
-        $this->assertEquals($schedule->balances['totalAge'], 365);
+        $this->assertEquals($schedule->balances['totalAge'], Carbon::now()->isLeapYear() ? 366 : 365);
         $this->assertEquals($schedule->balances['averageAge'], 122.0);
     }
 
@@ -498,7 +498,7 @@ public function testAccountScheduleCurrencyFilters()
             ])->id,
             "quantity" => 1,
         ]);
-        
+
         $supplierPayment1->addLineItem($lineItem);
 
         $supplierPayment1->post();
@@ -509,7 +509,7 @@ public function testAccountScheduleCurrencyFilters()
             'cleared_type' => "IFRS\Models\Balance",
             "amount" => 24,
         ]);
-        
+
         // Foreign currency opening balances
         $balance2 = factory(Balance::class)->create([
             "account_id" => $account->id,
@@ -700,7 +700,7 @@ public function testAccountScheduleCurrencyFilters()
         $this->assertEquals($schedule->balances['originalAmount'], 43248.0);
         $this->assertEquals($schedule->balances['amountCleared'], 11554);
         $this->assertEquals($schedule->balances['unclearedAmount'], 31694.0);
-        $this->assertEquals($schedule->balances['totalAge'], 730);
+        $this->assertEquals($schedule->balances['totalAge'], Carbon::now()->isLeapYear() ? 732 : 730);
         $this->assertEquals($schedule->balances['averageAge'], 183.0);
 
         // Base Currency transactions
@@ -722,7 +722,7 @@ public function testAccountScheduleCurrencyFilters()
         $this->assertEquals($schedule->balances['originalAmount'], 408.0);
         $this->assertEquals($schedule->balances['amountCleared'], 109);
         $this->assertEquals($schedule->balances['unclearedAmount'], 299.0);
-        $this->assertEquals($schedule->balances['totalAge'], 365);
+        $this->assertEquals($schedule->balances['totalAge'], Carbon::now()->isLeapYear() ? 366 : 365);
         $this->assertEquals($schedule->balances['averageAge'], 183.0);
 
         // Foreign Currency transactions
@@ -744,8 +744,7 @@ public function testAccountScheduleCurrencyFilters()
         $this->assertEquals($schedule->balances['originalAmount'], 408.0);
         $this->assertEquals($schedule->balances['amountCleared'], 109);
         $this->assertEquals($schedule->balances['unclearedAmount'], 299.0);
-        $this->assertEquals($schedule->balances['totalAge'], 365);
+        $this->assertEquals($schedule->balances['totalAge'], Carbon::now()->isLeapYear() ? 366 : 365);
         $this->assertEquals($schedule->balances['averageAge'], 183.0);
-
     }
 }
diff --git a/tests/Unit/AssignmentTest.php b/tests/Unit/AssignmentTest.php
@@ -817,8 +817,8 @@ public function testUnassignableTransaction()
         $this->expectException(UnassignableTransaction::class);
         $this->expectExceptionMessage(
             "Client Invoice Transaction cannot have assignments. "
-            . "Assignment Transaction must be one of: "
-            . "Client Receipt, Supplier Payment, Credit Note, Debit Note, Journal Entry"
+                . "Assignment Transaction must be one of: "
+                . "Client Receipt, Supplier Payment, Credit Note, Debit Note, Journal Entry"
         );
 
         $assignment = new Assignment([
@@ -883,8 +883,8 @@ public function testUnclearableTransaction()
         $this->expectException(UnclearableTransaction::class);
         $this->expectExceptionMessage(
             "Client Receipt Transaction cannot be cleared. "
-            . "Transaction to be cleared must be one of: "
-            . "Client Invoice, Supplier Bill, Journal Entry"
+                . "Transaction to be cleared must be one of: "
+                . "Client Invoice, Supplier Bill, Journal Entry"
         );
 
         $assignment = new Assignment([
@@ -1540,7 +1540,6 @@ public function testAssignmentCompoundTransaction()
         $transaction->addLineItem($line);
 
         $transaction->post();
-
         $cleared = new JournalEntry([
             "account_id" => $account->id,
             "transaction_date" => Carbon::now(),