Merge branch 'main' of https://github.com/epogrebnyak/abacus

abacus0/engine/better_chart.py

@@ -4,9 +4,9 @@
 from pydantic import BaseModel
 
 from abacus import AbacusError, Amount, Entry  # type: ignore
-from abacus.engine.accounts import (  # type: ignore
+from abacus.engine.accounts import (
     Asset,
-    Capital,
+    Capital,  # type: ignore
     ContraAsset,
     ContraCapital,
     ContraExpense,

core/test_uncore.py

@@ -1,79 +1,264 @@
 import pytest
-from uncore import ChartDict, Chart, Contra, Regular, T, Asset
-
-# test case: overwrite any reserved name in Chart
+import uncore
+from uncore import (
+    Account,
+    BalanceSheet,
+    Chart,
+    ChartDict,
+    Contra,
+    IncomeStatement,
+    Intermediate,
+    Journal,
+    Move,
+    Pipeline,
+    Regular,
+    Side,
+    T,
+    close,
+    credit,
+    debit,
+    double_entry,
+)
 
 
 def test_contra_account_added_to_chart():
-    chart_dict = (
-        ChartDict().add_regular(T.Income, "sales").add_offset("sales", "refunds")
-    )
+    chart_dict = ChartDict().add(T.Income, "sales").offset("sales", "refunds")
     assert chart_dict["sales"] == Regular(T.Income)
-    assert chart_dict["refunds"] == Contra("sales")
-
-
-def test_invalid_contra_account_not_added_to_chart_by_assignment():
-    chart_dict = ChartDict()
-    with pytest.raises(KeyError):
-        chart_dict["voids"] = Contra("sales")
+    assert chart_dict["refunds"] == Contra(T.Income)
 
 
 def test_invalid_contra_account_not_added_to_chart_by_method():
     with pytest.raises(KeyError):
-        ChartDict().add_offset("sales", "voids")
+        ChartDict().offset("sales", "voids")
 
 
 def test_chart_regular_names():
     chart_dict = (
-        ChartDict()
-        .add_regular(T.Asset, "cash")
-        .add_regular(T.Capital, "equity")
-        .add_offset("equity", "ts")
+        ChartDict().add(T.Asset, "cash").add(T.Capital, "equity").offset("equity", "ts")
     )
-    assert chart_dict.regular_names([T.Asset]) == ["cash"]
-    assert chart_dict.regular_names([T.Capital]) == ["equity"]
-    assert chart_dict.regular_names([T.Asset, T.Capital]) == ["cash", "equity"]
+    assert chart_dict.regular_names(T.Asset) == ["cash"]
+    assert chart_dict.regular_names(T.Capital) == ["equity"]
+    assert chart_dict.regular_names(T.Asset, T.Capital) == ["cash", "equity"]
 
 
 def test_chart_dict_contra_pairs():
-    chart_dict = ChartDict().add_regular(T.Capital, "equity").add_offset("equity", "ts")
+    chart_dict = ChartDict().add(T.Capital, "equity").offset("equity", "ts")
     assert chart_dict.contra_pairs(T.Capital) == [("equity", "ts")]
 
 
 def test_chart_contra_pairs():
-    chart = (
-        Chart()
-        .add(T.Capital, "equity", contra_names=["buyback"])
-        .add(T.Income, "sales", contra_names=["refunds", "voids"])
-    )
-    assert chart.dict.contra_pairs(T.Income) == [
+    assert Chart("isa", "re").add(
+        T.Income, "sales", contra_names=["refunds", "voids"]
+    ).dict.contra_pairs(T.Income) == [
         ("sales", "refunds"),
         ("sales", "voids"),
     ]
-    assert chart.dict.contra_pairs(T.Capital) == [("equity", "buyback")]
 
 
 def test_chart_creation():
     chart0 = (
-        Chart()
+        Chart(
+            income_summary_account="income_summary_account",
+            retained_earnings_account="retained_earnings",
+        )
         .add(T.Income, "sales", contra_names=["refunds", "voids"])
         .add(T.Asset, "cash")
         .add(T.Capital, "equity", contra_names=["buyback"])
     )
-    chart_dict0 = ChartDict(
+    assert chart0.dict == ChartDict(
         {
-            "cash": Regular(t=T.Asset),
-            "sales": Regular(t=T.Income),
-            "refunds": Contra(links_to="sales"),
-            "voids": Contra(links_to="sales"),
-            "equity": Regular(t=T.Capital),
-            "buyback": Contra(links_to="equity"),
-        }
+            "cash": T.Asset,
+            "sales": T.Income,
+            "equity": T.Capital,
+        },
+        {
+            "refunds": "sales",
+            "voids": "sales",
+            "buyback": "equity",
+        },
     )
-    assert chart0.dict == chart_dict0
     assert chart0.retained_earnings_account == "retained_earnings"
     assert chart0.income_summary_account == "income_summary_account"
 
 
-def test_condense():
-    assert Asset([10, 20], [5]).condense() == Asset([25], [])
+def test_journal_creation():
+    j = Journal.new(ChartDict().add(T.Asset, "cash").offset("cash", "contra_cash"))
+    assert j.set_isa("isa").set_re("re") == Journal(
+        {
+            "cash": Account(Regular(T.Asset)),
+            "contra_cash": Account(Contra(T.Asset)),
+            "re": Account(Regular(T.Capital)),
+            "isa": Account(Intermediate(Side.Credit)),
+        }
+    )
+
+
+@pytest.fixture
+def chart():
+    return (
+        Chart(
+            retained_earnings_account="retained_earnings",
+            income_summary_account="income_summary_account",
+        )
+        .add_many(T.Asset, "cash", "ar")
+        .add(T.Capital, "equity", contra_names=["buyback"])
+        .add(T.Income, "sales", contra_names=["refunds", "voids"])
+        .add(T.Liability, "vat")
+        .add(T.Expense, "salary")
+    )
+
+
+@pytest.fixture
+def journal(chart):
+    j = Journal.from_chart(chart)
+    j.post_many(
+        [
+            double_entry("cash", "equity", 1200),
+            double_entry("buyback", "cash", 200),
+            [debit("ar", 70), credit("sales", 60), credit("vat", 10)],
+            double_entry("cash", "ar", 30),
+            [
+                debit("voids", 20),
+                debit("refunds", 10),
+                debit("vat", 5),
+                credit("ar", 35),
+            ],
+            [debit("salary", 18), credit("cash", 18)],
+        ]
+    )
+    return j
+
+
+def test_journal_has_retained_earnings(chart):
+    j = Journal.from_chart(chart)
+    assert j[chart.retained_earnings_account].flavor == Regular(T.Capital)
+
+
+def test_balances(journal):
+    assert journal.balances == {
+        "cash": 1012,
+        "ar": 5,
+        "equity": 1200,
+        "buyback": 200,
+        "sales": 60,
+        "refunds": 10,
+        "voids": 20,
+        "vat": 5,
+        "salary": 18,
+        "retained_earnings": 0,
+        "income_summary_account": 0,
+    }
+
+
+def test_tuples(journal):
+    assert journal.tuples == {
+        "cash": (1230, 218),
+        "ar": (70, 65),
+        "equity": (0, 1200),
+        "buyback": (200, 0),
+        "sales": (0, 60),
+        "refunds": (10, 0),
+        "voids": (20, 0),
+        "vat": (5, 10),
+        "salary": (18, 0),
+        "retained_earnings": (0, 0),
+        "income_summary_account": (0, 0),
+    }
+
+
+def test_subset(journal):
+    assert journal.subset(T.Asset).balances == {"cash": 1012, "ar": 5}
+
+
+@pytest.fixture
+def pipeline(chart, journal):
+    return Pipeline(chart, journal)
+
+
+def test_moves_income(pipeline):
+    assert pipeline.close_contra(T.Income).moves == [
+        Move(frm="refunds", to="sales"),
+        Move(frm="voids", to="sales"),
+    ]
+
+
+def test_moves_capital(pipeline):
+    assert pipeline.close_contra(T.Capital).moves == [Move(frm="buyback", to="equity")]
+
+
+def test_moves_close_temp(pipeline):
+    assert pipeline.close_contra(
+        T.Income, T.Expense
+    ).flush().close_temporary().moves == [
+        Move(frm="sales", to="income_summary_account"),
+        Move(frm="salary", to="income_summary_account"),
+    ]
+
+
+def test_equate_close_isa_entry(pipeline, chart):
+    p = pipeline.close_contra(T.Income, T.Expense).close_temporary()
+    a = p.flush().close_isa().closing_entries
+    b = [
+        double_entry(
+            chart.income_summary_account,
+            chart.retained_earnings_account,
+            12,
+        )
+    ]
+    assert a == b
+
+
+def test_ledger_does_not_change_after_pipeline_application(chart, journal):
+    assert journal.balances["retained_earnings"] == 0
+    assert close(chart, journal).balances["retained_earnings"] == 12
+    assert journal.balances["retained_earnings"] == 0
+    assert journal.tuples["retained_earnings"] == (0, 0)
+
+
+def test_equity_nets_out_to_1000(chart, journal):
+    assert close(chart, journal).balances["equity"] == 1000
+
+
+def test_close_pipeline_logic(chart, journal):
+    assert close(chart, journal) == (
+        Pipeline(chart, journal)
+        .close_contra(T.Income, T.Expense)
+        .close_temporary()
+        .close_isa()
+        .close_contra(T.Asset, T.Capital, T.Liability)
+        .journal
+    )
+
+
+@pytest.fixture
+def income_statement(chart, journal):
+    return uncore.income_statement(chart, journal)
+
+
+@pytest.fixture
+def balance_sheet(chart, journal):
+    return uncore.balance_sheet(chart, journal)
+
+
+def test_statements(chart, journal, income_statement, balance_sheet):
+    _, i, b, _ = uncore.statements(chart, journal)
+    assert i == income_statement
+    assert b == balance_sheet
+
+
+def test_income_statement(income_statement):
+    assert income_statement == IncomeStatement(
+        income={"sales": 30}, expenses={"salary": 18}
+    )
+
+
+def test_balance_sheet(balance_sheet):
+    assert balance_sheet == BalanceSheet(
+        assets={"cash": 1012, "ar": 5},
+        capital={"equity": 1000, "retained_earnings": 12},
+        liabilities={"vat": 5},
+    )
+
+
+def test_current_profit(income_statement):
+    assert income_statement.current_profit == 12