ledger/contrib/non-profit-audit-reports/cash-receipts-and-disbursments-journals.plx
2018-06-01 13:27:49 +02:00

203 lines
7.8 KiB
Perl
Executable file

#!/usr/bin/perl
# cash-receipts-and-disbursments-journals -*- Perl -*-
#
# 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,
# and/or redistribute it under the terms of the GNU General Public License
# as published by the Free Software Foundation; either version 3 of the
# License, or (at your option) any later version.
#
# This program is distributed in the hope that it will be useful, but
# WITHOUT ANY WARRANTY; without even the implied warranty of
# MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE. See the GNU
# General Public License for more details.
#
# You should have received a copy of the GNU General Public License along
# with this program in a file called 'GPLv3'. If not, write to the:
# Free Software Foundation, Inc., 51 Franklin St, Fifth Floor
# Boston, MA 02110-1301, USA.
use strict;
use warnings;
use Math::BigFloat;
use Date::Manip;
use File::Temp qw/tempfile/;
my $LEDGER_CMD = "/usr/local/bin/ledger";
my $ACCT_WIDTH = 75;
sub ParseNumber($) {
$_[0] =~ s/,//g;
return Math::BigFloat->new($_[0]);
}
sub LedgerAcctToFilename($) {
my $x = $_[0];
$x =~ s/ /-/g;
$x =~ s/:/-/g;
return $x;
}
Math::BigFloat->precision(-2);
my $ZERO = Math::BigFloat->new("0.00");
if (@ARGV < 2) {
print STDERR "usage: $0 <BEGIN_DATE> <END_DATE> <OTHER_LEDGER_OPTS>\n";
exit 1;
}
my($beginDate, $endDate, @otherLedgerOpts) = @ARGV;
my(@chartOfAccountsOpts) = ('-b', $beginDate, '-e', $endDate, @otherLedgerOpts, 'accounts');
open(CHART_DATA, "-|", $LEDGER_CMD, @chartOfAccountsOpts)
or die "Unable to run $LEDGER_CMD @chartOfAccountsOpts: $!";
my @accounts;
while (my $line = <CHART_DATA>) {
chomp $line;
next if $line =~ /^\s*\<\s*Adjustment\s*\>\s*$/;
next if $line =~ /^Equity:/; # Stupid auto-account made by ledger.
$line =~ s/^\s*//; $line =~ s/\s*$//;
push(@accounts, $line);
}
close(CHART_DATA); die "error reading ledger output for chart of accounts: $!" unless $? == 0;
my $formattedEndDate = new Date::Manip::Date;
die "badly formatted end date, $endDate" if $formattedEndDate->parse($endDate);
my $oneDayLess = new Date::Manip::Delta;
die "bad one day less" if $oneDayLess->parse("- 1 day");
$formattedEndDate = $formattedEndDate->calc($oneDayLess);
$formattedEndDate = $formattedEndDate->printf("%Y/%m/%d");
foreach my $typeData ({ name => 'disbursements', query => 'a<=0' },
{ name => 'receipts', query => 'a>0' }) {
my $fileNameBase = $typeData->{name};
open(CSV_OUT, ">", "$fileNameBase.csv") or die "unable to open $fileNameBase.csv: $!";
foreach my $acct (sort { $a cmp $b } @accounts) {
next unless ($acct =~ /^(?:Assets|Liabilities)/);
my @entryLedgerOpts = ('-l', $typeData->{query},
'-b', $beginDate, '-e', $endDate, @otherLedgerOpts, 'print', $acct);
open(ENTRY_DATA, "-|", $LEDGER_CMD, @entryLedgerOpts)
or die "Unable to run $LEDGER_CMD @entryLedgerOpts: $!";
my($tempFH, $tempFile) = tempfile("cashreportsXXXXXXXX", TMPDIR => 1);
while (my $line = <ENTRY_DATA>) { print $tempFH $line; }
close(ENTRY_DATA); die "Error reading ledger output for entries: $!" unless $? == 0;
$tempFH->close() or die "Error writing ledger output for entries to temp file, $tempFile: $!";
goto SKIP_REGISTER_COMMANDS if (-z $tempFile);
print CSV_OUT "\"ACCOUNT:\",\"$acct\"\n\"PERIOD START:\",\"$beginDate\"\n\"PERIOD END:\",\"$formattedEndDate\"\n";
print CSV_OUT '"DATE","CHECK NUM","NAME","ACCOUNT","AMOUNT"';
my $formatString = '\n"%(date)","%C","%P","%A","%t"';
my $tagStrings = "";
foreach my $tagField (qw/Receipt Invoice Statement Contract PurchaseOrder Approval Check IncomeDistributionAnalysis CurrencyRate/) {
print CSV_OUT ',"', $tagField, '"';
$tagStrings .= ',"link:%(tag(\'' . $tagField . '\'))"';
}
$formatString .= $tagStrings . '\n%/"","","","%A","%t"' . $tagStrings . '\n';
# I thought '--sort', 'd', '--sort-xact', 'a', should
# have worked below for a good sort. Then I tried
# rather than '--sort', "d,n,a", which didn't work either.
# I opened a bug: https://github.com/ledger/ledger/issues/901
my @csvRegLedgerOpts = ('-f', $tempFile, '-V', '-F', $formatString, '-w', '--sort', 'd',
'-b', $beginDate, '-e', $endDate, 'reg');
open(CSV_DATA, "-|", $LEDGER_CMD, @csvRegLedgerOpts)
or die "unable to run ledger command for $fileNameBase.csv: $!";
my($curDepositDate, $curDepositTotal);
while (my $line = <CSV_DATA>) {
$line =~ s/"link:"/""/g;
# Skip lines that have Adjustment or Equity: in them.
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
defined $curDepositDate and ($date ne $curDepositDate or
($date eq $curDepositDate and $line !~ /DEPOSIT[\s\-]+BRANCH/))) {
print CSV_OUT "\"$curDepositDate\",\"SUBTOTAL\",\"BRANCH DEPOSIT TOTAL:\",\"\",\"\$$curDepositTotal\"\n\n";
$curDepositTotal = $curDepositDate = undef;
}
if ($line =~ /DEPOSIT[\s\-]+BRANCH/) {
if (not defined $curDepositDate) {
$curDepositDate = $line; chomp $curDepositDate;
$curDepositDate =~ s/^\s*"([^"]+)"\s*,.*$/$1/;
}
}
# This is a bit of a hack because I can't ssume that the line with the
# description on it has the account name in it.
if (defined $curDepositDate and $line =~ /$acct/) {
my $amt = $line;
chomp $amt;
$amt =~ s/^\s*"[^"]*","[^"]*","[^"]*","[^"]*","\$\s*([^"]*)".*$/$1/;
$amt =~ s/,//g;
$curDepositTotal = 0.0 unless defined $curDepositTotal;
$curDepositTotal += $amt;
}
print CSV_OUT $line;
}
# Catch potential last Deposit subtotal
print CSV_OUT "\n\"$curDepositDate\",\"SUBTOTAL\",\"BRANCH DEPOSIT TOTAL:\",\"\",\"\$$curDepositTotal\"\n\n"
if (defined $curDepositDate);
close(CSV_DATA); die "Error read from csv ledger command $!" unless $? == 0;
print CSV_OUT "pagebreak\n";
SKIP_REGISTER_COMMANDS:
unlink($tempFile);
}
close(CSV_OUT); die "Error read write csv out to $fileNameBase.csv: $!" unless $? == 0;
}
###############################################################################
#
# Local variables:
# compile-command: "perl -c cash-receipts-and-disbursments-journals.plx"
# End: