Merge pull request #159 from bkuhn/non-profit-audit-reports-updates-20130220

A few minor cleanups in non-profit-audit reports

contrib/non-profit-audit-reports/cash-receipts-and-disbursments-journals.plx

@@ -1,9 +1,21 @@
 #!/usr/bin/perl
 # cash-receipts-and-disbursments-journals                                    -*- Perl -*-
 #
-#    Script to generate a General Ledger report that accountants like
+#    Script to generate a cash receipts and disbursement joural reports
 #    using Ledger.
 #
+#    Accountants sometimes ask for a report called the "cash receipts and
+#    disbursements journals".  From a programmer's perspective, these are two
+#    reports that have the following properties:
+#
+#       * Receipts: "a list of all transactions in the period where funds
+#                    enter a cash account (i.e., the amount reconciled
+#                    against the cash account is > 0"
+#
+#       * Disbursements: "a list of all transactions in the period where
+#                         funds leave a cash account (i.e., the amount
+#                         reconciled against the cash account is < 0)
+#
 # Copyright (C) 2011, 2012, 2013 Bradley M. Kuhn
 #
 # This program gives you software freedom; you can copy, modify, convey,
@@ -133,6 +145,19 @@ foreach my $typeData ({ name => 'disbursements', query => 'a<=0' },
       next if $line =~
          /^\s*"[^"]*","[^"]*","[^"]*","(\s*\<\s*Adjustment\s*\>\s*|Equity:)/;
 
+      #  Note that we don't do our usual "$TWO_CENTS" check on Adjustment
+      #  here.  That's by design: if we consistently ignore Adjustements in
+      #  the same way, it might have the appearance that a Superman
+      #  III/Office Space -style movement of funds is going on.  By just
+      #  straight "ignoring" them here, and not doing the TWO_CENTS test, it
+      #  helps to assure that.
+
+      # However, it's worth noting that the ignoring of "Adjustment" in these
+      # scripts is not that meaningful and doesn't indicate as Superman
+      # III/Office Space -style scheme, because such a scheme would also have
+      # to be implemented in the main Ledger codebase.
+
+
       my $date = $line;  chomp $date;
       $date =~ s/^\s*"([^"]*)"\s*,.*$/$1/;
       if (defined $date and $date !~ /^\s*$/ and

contrib/non-profit-audit-reports/summary-reports.plx

@@ -80,6 +80,7 @@ sub ParseNumber($) {
 Math::BigFloat->precision(-2);
 my $ZERO =  Math::BigFloat->new("0.00");
 my $ONE_PENNY =  Math::BigFloat->new("0.01");
+my $TWO_CENTS =  Math::BigFloat->new("0.02");
 
 if (@ARGV < 2) {
   print STDERR "usage: $0 <START_DATE> <END_DATE> <LEDGER_OPTIONS>\n";
@@ -249,7 +250,7 @@ foreach my $type (keys %incomeGroups) {
     my($account, $amount) = ($1, $2);
     $amount = ParseNumber($amount);
     $account =~ s/\s+$//;
-    next if $account =~ /\<Adjustment\>/ and (abs($amount) <= 0.02);
+    next if $account =~ /\<Adjustment\>/ and (abs($amount) <= $TWO_CENTS);
     die "Weird account found, $account with amount of $amount in income command\n"
       unless $account =~ /^\s*Income:/;
 
@@ -321,7 +322,7 @@ foreach my $line (<FILE>) {
   my($account, $amount) = ($1, $2);
   $amount = ParseNumber($amount);
   $account =~ s/\s+$//;
-  next if $account =~ /\<Adjustment\>/ and (abs($amount) <= 0.02);
+  next if $account =~ /\<Adjustment\>/ and (abs($amount) <= $TWO_CENTS);
   die "Weird account found, $account, with amount of $amount in expenses command\n"
     unless $account =~ /^\s*Expenses:/;
 
@@ -378,7 +379,7 @@ close EXPENSE;    die "unable to write to expense.csv: $!" unless ($? == 0);
 die "GROUPS NOT INCLUDED : ", join(keys(%verifyAllGroups), ", "), "\n"
   unless (keys %verifyAllGroups == 0);
 
-die "calculated total of $overallTotal does equal $firstTotal"
+die "calculated total of $overallTotal does *not* equal $firstTotal"
   if (abs($overallTotal) - abs($firstTotal) > $ONE_PENNY);
 
 print STDERR "\n";
@@ -416,7 +417,7 @@ foreach my $id (keys %commands) {
     my($account, $amount) = ($1, $2);
     $amount = ParseNumber($amount);
     $account =~ s/\s+$//;
-    next if $account =~ /\<Adjustment\>/ and (abs($amount) <= 0.02);
+    next if $account =~ /\<Adjustment\>/ and (abs($amount) <= $TWO_CENTS);
     next if $account =~ /^Equity:/;   # Stupid auto-account made by ledger.
     $trialBalanceData{$id}{$account} = $amount;
     $fullAccountList{$account} = $id;