bfdf20b31c
Our auditing accounts tell us they want accounts sorted by: Assets Liabilities Net Assets Income Expenses in a general ledger report. Generally, I think we should just apply the same sorting. Since Ledger doesn't use account codes by default, this is my hack to solve this problem for now. Maybe there should be an account code tag for sorting purposes at least?
414 lines
17 KiB
Perl
Executable file
414 lines
17 KiB
Perl
Executable file
#!/usr/bin/perl
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# fund-report.plx -*- Perl -*-
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#
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# Script to generate end-of-year summary reports.
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#
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# Copyright (C) 2011, 2012, 2013, Bradley M. Kuhn
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#
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# This program gives you software freedom; you can copy, modify, convey,
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# and/or redistribute it under the terms of the GNU General Public License
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# as published by the Free Software Foundation; either version 3 of the
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# License, or (at your option) any later version.
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#
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# This program is distributed in the hope that it will be useful, but
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# WITHOUT ANY WARRANTY; without even the implied warranty of
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# MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE. See the GNU
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# General Public License for more details.
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#
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# You should have received a copy of the GNU General Public License along
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# with this program in a file called 'GPLv3'. If not, write to the:
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# Free Software Foundation, Inc., 51 Franklin St, Fifth Floor
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# Boston, MA 02110-1301, USA.
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use strict;
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use warnings;
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use Math::BigFloat;
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use Date::Manip;
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my $VERBOSE = 0;
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my $DEBUG = 0;
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my $LEDGER_BIN = "/usr/local/bin/ledger";
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my $ACCT_WIDTH = 70;
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sub Commify ($) {
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my $text = reverse $_[0];
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$text =~ s/(\d\d\d)(?=\d)(?!\d*\.)/$1,/g;
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return scalar reverse $text;
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}
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sub preferredAccountSorting ($$) {
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if ($_[0] =~ /^Assets/) {
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return -1;
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} elsif ($_[1] =~ /^Assets/) {
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return 1;
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} elsif ($_[0] =~ /^Liabilities/ and $_[1] !~ /^Assets/) {
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return -1;
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} elsif ($_[1] =~ /^Liabilities/ and $_[0] !~ /^Assets/) {
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return 1;
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} elsif ($_[0] =~ /^(Accrued)/ and $_[1] !~ /^(Assets|Liabilities)/) {
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return -1;
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} elsif ($_[1] =~ /^(Accrued)/ and $_[0] !~ /^(Assets|Liabilities)/) {
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return 1;
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} elsif ($_[0] =~ /^(Unearned Income)/ and $_[1] !~ /^(Assets|Liabilities|Accrued)/) {
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return -1;
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} elsif ($_[1] =~ /^(Unearned Income)/ and $_[0] !~ /^(Assets|Liabilities|Accrued)/) {
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return 1;
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} elsif ($_[0] =~ /^Income/ and $_[1] !~ /^(Assets|Liabilities|Accrued|Unearned Income)/) {
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return -1;
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} elsif ($_[1] =~ /^Income/ and $_[0] !~ /^(Assets|Liabilities|Accrued|Unearned Income)/) {
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return 1;
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} elsif ($_[0] =~ /^Expense/ and $_[1] !~ /^(Assets|Liabilities|Accrued|Unearned Income|Expense)/) {
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return -1;
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} elsif ($_[1] =~ /^Expense/ and $_[0] !~ /^(Assets|Liabilities|Accrued|Unearned Income|Expense)/) {
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return 1;
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} else {
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return $_[0] cmp $_[1];
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}
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}
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sub ParseNumber($) {
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$_[0] =~ s/,//g;
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return Math::BigFloat->new($_[0]);
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}
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Math::BigFloat->precision(-2);
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my $ZERO = Math::BigFloat->new("0.00");
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my $ONE_PENNY = Math::BigFloat->new("0.01");
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if (@ARGV < 2) {
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print STDERR "usage: $0 <START_DATE> <END_DATE> <LEDGER_OPTIONS>\n";
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exit 1;
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}
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my($startDate, $endDate, @mainLedgerOptions) = @ARGV;
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my $err;
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my $formattedEndDate = UnixDate(DateCalc(ParseDate($endDate), ParseDateDelta("- 1 day"), \$err),
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"%B %e, %Y");
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die "Date calculation error on $endDate" if ($err);
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my $formattedStartDate = UnixDate(ParseDate($startDate), "%B %e, %Y");
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die "Date calculation error on $startDate" if ($err);
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my %reportFields =
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('Cash' => { args => [ '-e', $endDate, 'bal', '/^Assets/' ] },
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'Accounts Receivable' => {args => [ '-e', $endDate, 'bal', '/^Accrued:Accounts Receivable/' ]},
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'Loans Receivable' => {args => [ '-e', $endDate, 'bal', '/^Accrued:Loans Receivable/' ]},
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'Accounts Payable' => {args => [ '-e', $endDate, 'bal', '/^Accrued.*Accounts Payable/' ]},
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'Accrued Expenses' => {args => [ '-e', $endDate, 'bal', '/^Accrued.*Expenses/' ]},
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'Liabilities, Credit Cards' => {args => [ '-e', $endDate, 'bal', '/^Liabilities:Credit Card/' ]},
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'Liabilities, Other' => {args => [ '-e', $endDate, 'bal', '/^Liabilities/',
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'and', 'not', '/^Liabilities:Credit Card/']},
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'Unearned Income, Conference Registration' => {args => [ '-e', $endDate, 'bal',
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'/^Unearned Income.*Conf.*Reg/' ]},
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'Unearned Income, Other' => {args => [ '-e', $endDate, 'bal', '/^Unearned Income/', 'and', 'not',
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'/^Unearned Income.*Conf.*Reg/' ]},
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'Unrestricted Net Assets' => {args => [ '-e', $endDate, 'bal', '/^(Income|Expenses):Conservancy/' ]},
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'Temporarily Restricted Net Assets' => {args => [ '-e', $endDate, 'bal', '/^(Income|Expenses)/',
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'and', 'not', '/^(Unearned Income|(Income|Expenses):Conservancy)/' ]},
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'Total Net Assets' => {args => [ '-e', $endDate, 'bal', '/^(Income|Expenses)/' ]},
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);
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foreach my $item (keys %reportFields) {
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my(@fullCommand) = ($LEDGER_BIN, @mainLedgerOptions,
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'-V', '-X', '$', '-S', 'T', '-s', '-d', 'T', @{$reportFields{$item}{args}});
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open(FILE, "-|", @fullCommand)
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or die "unable to run command ledger command: @fullCommand: $!";
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my $foundBalance;
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my $seenTotalLine = 0;
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print STDERR ($VERBOSE ? "Running: @fullCommand\n" : ".");
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print STDERR " Output of @fullCommand\n" if $DEBUG;
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while (my $line = <FILE>) {
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print STDERR $line if ($DEBUG);
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$seenTotalLine = 1 if $line =~ /^\s*\-+\s*/; # Skip lines until the total line
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$foundBalance = $1
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if (not $seenTotalLine and $line =~ /^\s*[^0-9\-]+\s*([\-\d,\.]+)\s+/);
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if ($line =~ /^\s*\$\s*([\-\d,\.]+)\s*$/) {
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$foundBalance = $1;
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last;
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}
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}
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close FILE;
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die "problem running ledger command: @fullCommand: $!" unless ($? == 0);
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if (not defined $foundBalance) {
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$foundBalance = $ZERO;
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} else {
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$foundBalance =~ s/,//g;
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$foundBalance = Math::BigFloat->new($foundBalance);
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}
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$foundBalance = $ZERO if not defined $foundBalance;
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$reportFields{$item}{total} = abs($foundBalance);
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print STDERR "$item: $reportFields{$item}{total}\n" if $VERBOSE;
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}
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open(BALANCE_SHEET, ">", "balance-sheet.txt")
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or die "unable to open balance-sheet.txt for writing: $!";
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print BALANCE_SHEET " BALANCE SHEET\n",
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" Ending ", $formattedEndDate, "\n",
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"\n\nASSETS\n\n";
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my $formatStr = " %-42s \$%13s\n";
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my $formatStrTotal = "%-45s \$%13s\n";
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my $tot = $ZERO;
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foreach my $item ('Cash', 'Accounts Receivable', 'Loans Receivable') {
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next if $reportFields{$item}{total} == $ZERO;
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print BALANCE_SHEET sprintf($formatStr, "$item:", Commify($reportFields{$item}{total}));
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$tot += $reportFields{$item}{total};
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}
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print BALANCE_SHEET "\n", sprintf($formatStrTotal, "TOTAL ASSETS", Commify($tot)), "\n\nLIABILITIES\n\n";
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my $totLiabilities = $ZERO;
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foreach my $item ('Accounts Payable', 'Accrued Expenses',
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'Liabilities, Credit Cards', 'Liabilities, Other',
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'Unearned Income, Conference Registration', 'Unearned Income, Other') {
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next if $reportFields{$item}{total} == $ZERO;
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print BALANCE_SHEET sprintf($formatStr, "$item:", Commify($reportFields{$item}{total}));
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$totLiabilities += $reportFields{$item}{total};
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}
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print BALANCE_SHEET "\n", sprintf($formatStr, "TOTAL LIABILTIES", Commify($totLiabilities)),
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"\n\nNET ASSETS\n\n";
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my $totNetAssets = $ZERO;
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foreach my $item ('Unrestricted Net Assets', 'Temporarily Restricted Net Assets') {
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next if $reportFields{$item}{total} == $ZERO;
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print BALANCE_SHEET sprintf($formatStr, "$item:", Commify($reportFields{$item}{total}));
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$totNetAssets += $reportFields{$item}{total};
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}
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print BALANCE_SHEET "\n", sprintf($formatStr, "TOTAL NET ASSETS", Commify($totNetAssets)), "\n\n",
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sprintf($formatStrTotal, "TOTAL LIABILITIES AND NET ASSETS",
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Commify($totNetAssets + $totLiabilities));
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close BALANCE_SHEET;
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print STDERR "\n";
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die "unable to write to balance-sheet.txt: $!" unless ($? == 0);
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die "Cash+accounts receivable total does not equal net assets and liabilities total"
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if (abs( ($reportFields{'Cash'}{total} + $reportFields{'Accounts Receivable'}{total}
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+ $reportFields{'Loans Receivable'}{total})) -
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abs($reportFields{'Accounts Payable'}{total} +
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$reportFields{'Accrued Expenses'}{total} +
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$reportFields{'Unearned Income, Conference Registration'}{total} +
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$reportFields{'Unearned Income, Other'}{total} +
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$reportFields{'Liabilities, Credit Cards'}{total} +
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$reportFields{'Liabilities, Other'}{total} +
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$reportFields{'Total Net Assets'}{total}) > $ONE_PENNY);
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die "Total net assets doesn't equal sum of restricted and unrestricted ones!"
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if (abs($reportFields{'Total Net Assets'}{total}) -
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abs($reportFields{'Unrestricted Net Assets'}{total} +
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$reportFields{'Temporarily Restricted Net Assets'}{total}) > $ONE_PENNY);
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my %incomeGroups = ('INTEREST INCOME' => { args => ['/^Income.*Interest/' ] },
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'DONATIONS' => { args => [ '/^Income.*Donation/' ] },
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'BOOK ROYALTIES & AFFILIATE PROGRAMS' =>
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{ args => [ '/^Income.*(Royalt|Affilate)/' ] },
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'CONFERENCES, REGISTRATION' => {args => [ '/^Income.*Conf.*Reg/' ] },
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'CONFERENCES, RELATED BUSINESS INCOME' => { args => [ '/^Income.*(Booth|RBI)/'] },
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'LICENSE ENFORCEMENT' => { args => [ '/^Income.*Enforce/' ]},
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'TRADEMARKS' => {args => [ '/^Income.*Trademark/' ]},
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'ADVERSITING' => {args => [ '/^Income.*Advertising/' ]});
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my @otherArgs;
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foreach my $type (keys %incomeGroups) {
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@otherArgs = ("/^Income/") if @otherArgs == 0;
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push(@otherArgs, 'and', 'not', @{$incomeGroups{$type}{args}});
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}
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$incomeGroups{"OTHER"}{args} = \@otherArgs;
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$incomeGroups{"TOTAL"}{args} = ['/^Income/'];
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open(INCOME, ">", "income.txt") or die "unable to open income.txt for writing: $!";
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foreach my $type (keys %incomeGroups) {
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my(@fullCommand) = ($LEDGER_BIN, @mainLedgerOptions, '-V', '-X', '$',
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'-b', $startDate, '-e', $endDate,
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'-F', '%-.80A %22.108t\n', '-s',
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'reg', @{$incomeGroups{$type}{args}});
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open(FILE, "-|", @fullCommand)
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or die "unable to run command ledger command: @fullCommand: $!";
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print STDERR ($VERBOSE ? "Running: @fullCommand\n" : ".");
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$incomeGroups{$type}{total} = $ZERO;
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$incomeGroups{$type}{output} = "";
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foreach my $line (<FILE>) {
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die "Unable to parse output line from second funds command: $line"
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unless $line =~ /^\s*([^\$]+)\s+\$\s*([\-\d\.\,]+)/;
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my($account, $amount) = ($1, $2);
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$amount = ParseNumber($amount);
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$account =~ s/\s+$//;
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next if $account =~ /\<Adjustment\>/ and (abs($amount) <= 0.02);
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die "Weird account found, $account with amount of $amount in income command\n"
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unless $account =~ s/^\s*Income://;
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$incomeGroups{$type}{total} += $amount;
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$incomeGroups{$type}{output} .= " $line";
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}
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}
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print INCOME " INCOME\n",
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" Between $formattedStartDate and $formattedEndDate\n\n";
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my $overallTotal = $ZERO;
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$formatStrTotal = "%-90s \$%14s\n";
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foreach my $type ('DONATIONS', 'LICENSE ENFORCEMENT',
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'CONFERENCES, REGISTRATION', 'CONFERENCES, RELATED BUSINESS INCOME',
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'BOOK ROYALTIES & AFFILIATE PROGRAMS', 'ADVERSITING',
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'TRADEMARKS', 'INTEREST INCOME', 'OTHER') {
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next if ($incomeGroups{$type}{output} =~ /^\s*$/ and $incomeGroups{$type}{total} == $ZERO);
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print INCOME "\n$type\n",
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$incomeGroups{$type}{output}, "\n",
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sprintf($formatStrTotal, "TOTAL $type:", Commify($incomeGroups{$type}{total}));
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$overallTotal += $incomeGroups{$type}{total};
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}
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print INCOME "\n\n\n", sprintf($formatStrTotal, "OVERALL TOTAL:", Commify($overallTotal));
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close INCOME; die "unable to write to income.txt: $!" unless ($? == 0);
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die "calculated total of $overallTotal does equal $incomeGroups{TOTAL}{total}"
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if (abs($overallTotal) - abs($incomeGroups{TOTAL}{total}) > $ONE_PENNY);
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print STDERR "\n";
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my %expenseGroups = ('BANKING FEES' => { regex => '^Expenses.*(Banking Fees|Currency Conversion)' },
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'COMPUTING, HOSTING AND EQUIPMENT' => { regex => '^Expenses.*(Hosting|Computer Equipment)' },
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'CONFERENCES' => { regex => '^Expenses.*(Conferences|Sprint)' },
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'DEVELOPER MENTORING' => {regex => '^Expenses.*Mentor' },
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'LICENSE ENFORCEMENT' => { regex => '^Expenses.*Enforce' },
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'ACCOUNTING' => { regex => '^Expenses.*(Accounting|Annual Audit)' },
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'PAYROLL' => { regex => '^Expenses.*Payroll' },
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'OFFICE' => { regex => '^Expenses.*(Office|Phones)' },
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'RENT' => { regex => '^Expenses.*Rent' },
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'SOFTWARE DEVELOPMENT' => { regex => '^Expenses.*Development' },
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'OTHER PROGRAM ACTIVITY' => {regex => '^Expenses.*Gould' },
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'ADVOCACY AND PROMOTION' => {regex => '^Expenses.*(Slipstream|Advocacy Merchandise|Promotional)' },
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'ADVERSITING' => {regex => '^Expenses.*Advertising' });
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foreach my $type (keys %expenseGroups, 'TRAVEL') {
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$expenseGroups{$type}{total} = $ZERO;
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$expenseGroups{$type}{output} = "";
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}
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open(EXPENSE, ">", "expense.txt") or die "unable to open expense.txt for writing: $!";
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my(@fullCommand) = ($LEDGER_BIN, @mainLedgerOptions, '-V', '-X', '$',
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'-b', $startDate, '-e', $endDate,
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'-F', '%-.80A %22.108t\n', '-s',
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'reg', '/^Expenses/');
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open(FILE, "-|", @fullCommand)
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or die "unable to run command ledger command: @fullCommand: $!";
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print STDERR ($VERBOSE ? "Running: @fullCommand\n" : ".");
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my $firstTotal = $ZERO;
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foreach my $line (<FILE>) {
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die "Unable to parse output line from second funds command: $line"
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unless $line =~ /^\s*([^\$]+)\s+\$\s*([\-\d\.\,]+)/;
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my($account, $amount) = ($1, $2);
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$amount = ParseNumber($amount);
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$account =~ s/\s+$//;
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next if $account =~ /\<Adjustment\>/ and (abs($amount) <= 0.02);
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die "Weird account found, $account, with amount of $amount in expenses command\n"
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unless $account =~ /^\s*Expenses:/;
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my $taken = 0;
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# Note: Prioritize to put things under conference expenses if they were for a conference.
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foreach my $type ('CONFERENCES', keys %expenseGroups) {
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last if $taken;
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next if $type eq 'TRAVEL' or $type eq 'OTHER';
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next unless $line =~ /$expenseGroups{$type}{regex}/;
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$taken = 1;
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$expenseGroups{$type}{total} += $amount;
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$expenseGroups{$type}{output} .= " $line";
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}
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if (not $taken) {
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if ($account =~ /Travel/) {
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$expenseGroups{'TRAVEL'}{total} += $amount;
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$expenseGroups{'TRAVEL'}{output} .= " $line";
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} else {
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$expenseGroups{'OTHER'}{total} += $amount;
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$expenseGroups{'OTHER'}{output} .= " $line";
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}
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}
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$firstTotal += $amount;
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}
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print EXPENSE " EXPENSES\n",
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" Between $formattedStartDate and $formattedEndDate\n\n";
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$overallTotal = $ZERO;
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$formatStrTotal = "%-90s \$%14s\n";
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my %verifyAllGroups;
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foreach my $key (keys %expenseGroups) {
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$verifyAllGroups{$key} = 1;
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}
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foreach my $type ('PAYROLL', 'SOFTWARE DEVELOPMENT', 'LICENSE ENFORCEMENT', 'CONFERENCES',
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'DEVELOPER MENTORING', 'TRAVEL', 'BANKING FEES', 'ADVOCACY AND PROMOTION',
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'COMPUTING, HOSTING AND EQUIPMENT', 'ACCOUNTING',
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'OFFICE', 'RENT', 'ADVERSITING', 'OTHER PROGRAM ACTIVITY', 'OTHER') {
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delete $verifyAllGroups{$type};
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die "$type is not defined!" if not defined $expenseGroups{$type};
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next if ($expenseGroups{$type}{output} =~ /^\s*$/ and $expenseGroups{$type}{total} == $ZERO);
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print EXPENSE "\n$type\n",
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$expenseGroups{$type}{output}, "\n",
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sprintf($formatStrTotal, "TOTAL $type:", Commify($expenseGroups{$type}{total}));
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$overallTotal += $expenseGroups{$type}{total};
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}
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print EXPENSE "\n\n\n", sprintf($formatStrTotal, "OVERALL TOTAL:", Commify($overallTotal));
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close EXPENSE; die "unable to write to expense.txt: $!" unless ($? == 0);
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die "GROUPS NOT INCLUDED : ", join(keys(%verifyAllGroups), ", "), "\n"
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unless (keys %verifyAllGroups == 0);
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die "calculated total of $overallTotal does equal $firstTotal"
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if (abs($overallTotal) - abs($firstTotal) > $ONE_PENNY);
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print STDERR "\n";
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open(TRIAL, ">", "trial-balance.txt") or die "unable to open accrued.txt for writing: $!";
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@fullCommand = ($LEDGER_BIN, @mainLedgerOptions, '-V', '-X', '$',
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'-e', $endDate,
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'-F', '%-.80A %22.108t\n', '-s',
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'reg');
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print TRIAL " TRIAL BALANCE \n",
|
|
" Ending $formattedEndDate\n\n";
|
|
|
|
open(FILE, "-|", @fullCommand)
|
|
or die "unable to run command ledger command: @fullCommand: $!";
|
|
|
|
print STDERR ($VERBOSE ? "Running: @fullCommand\n" : ".");
|
|
|
|
my $accruedTotal = $ZERO;
|
|
|
|
foreach my $line (<FILE>) {
|
|
die "Unable to parse output line from second funds command: $line"
|
|
unless $line =~ /^\s*([^\$]+)\s+\$\s*([\-\d\.\,]+)/;
|
|
my($account, $amount) = ($1, $2);
|
|
$amount = ParseNumber($amount);
|
|
$account =~ s/\s+$//;
|
|
next if $account =~ /\<Adjustment\>|^Equity:/ and (abs($amount) <= 0.02);
|
|
print TRIAL $line;
|
|
|
|
$accruedTotal += $amount;
|
|
}
|
|
|
|
###############################################################################
|
|
#
|
|
# Local variables:
|
|
# compile-command: "perl -c summary-reports.plx"
|
|
# End:
|