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added currency parameter to SimpleTransaction
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@ghacupha
ghacupha committed Mar 29, 2018
1 parent a972b7f commit 67cf825
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34 changes: 32 additions & 2 deletions CHANGELOG.md
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Expand Up @@ -5,6 +5,36 @@ Changelog for ghacupha book-keeper.
## Unreleased
### No issue

**added currency parameter to SimpleTransaction**


[a972b7f4334c5cd](https://github.com/ghacupha/book-keeper/commit/a972b7f4334c5cd) Edwin Njeru *2018-03-29 16:08:07*

**simplified account pattern to only implement directed accounting transaction pattern**


[bf67a14b0a76fd8](https://github.com/ghacupha/book-keeper/commit/bf67a14b0a76fd8) Edwin Njeru *2018-03-29 15:35:58*

**simplified account pattern to only implement directed accounting transaction pattern**


[adf6ba14643217b](https://github.com/ghacupha/book-keeper/commit/adf6ba14643217b) Edwin Njeru *2018-03-29 15:07:25*

**Used filtered streams to capture debits abd credits in the DirectedTransaction. Created more intuitive naming for Account implementation**


[08b8f29d9446f36](https://github.com/ghacupha/book-keeper/commit/08b8f29d9446f36) Edwin Njeru *2018-03-28 12:23:15*

**failed account-reversal test. To review later using spotbugs**


[09709770ed39efa](https://github.com/ghacupha/book-keeper/commit/09709770ed39efa) Edwin Njeru *2018-03-26 15:15:47*

**added configurations for maven reversing java version to 1.8_162 to resolve maven-integration issues**


[7674e3d3da5e389](https://github.com/ghacupha/book-keeper/commit/7674e3d3da5e389) Edwin Njeru *2018-03-26 13:22:58*

**release preparation**


Expand Down Expand Up @@ -189,12 +219,12 @@ Changelog for ghacupha book-keeper.

[c366bc1cdb1e91f](https://github.com/ghacupha/book-keeper/commit/c366bc1cdb1e91f) ghacupha *2018-03-18 09:02:18*

**amended wrong type in the forAccount**
**amended wrong type in the account**


[9f80fed5aabbb7d](https://github.com/ghacupha/book-keeper/commit/9f80fed5aabbb7d) ghacupha *2018-03-18 08:58:38*

**added tests for the forAccount**
**added tests for the account**


[23bbdf320d952d3](https://github.com/ghacupha/book-keeper/commit/23bbdf320d952d3) ghacupha *2018-03-18 08:57:42*
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193 changes: 71 additions & 122 deletions README.md
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Expand Up @@ -6,136 +6,85 @@ Business accounts comprehension library for java.
The book-keeper implements Martin Fowler's Accounting Entry, Account and Accounting Transaction design patterns to create
accounting records of business transactions in any java program or game.

The Account and Entry interfaces, can be used on their own to track monetary traffic as shown
The Account and Entry interfaces are used together to relate different account balance positions at different time periods. The
balance of the account is not signed, but the account side (Debit or Credit) to which the state of the account is in keeps
changing according to the entries posted.
The transaction interface is used to post multiple entries into multiple accounts at the same time ensuring that the money
is not created or destroyed (as per double-entry requirements), only transferred from one account to another. Again, money is
not created or destroyed, but transferred from one account to another. Any transaction must have accounts where we are debiting
and accounts we are crediting, and the debit entries must be equivalent to credit entries and in the same currency.

```java
public class AccountTest {
public class DirectedSimpleAccountTest {

private Account electronicEquipmentAssetAccount;
// Required for the reversal tests
Account advertisement = new SimpleAccount(DEBIT,Currency.getInstance("KES"),new AccountDetails("Advertisements","5280", SimpleDate.on(2017,3,31)));
Account vat = new SimpleAccount(CREDIT,Currency.getInstance("KES"),new AccountDetails("VAT","5281", SimpleDate.on(2017,3,31)));
Account chequeAccount = new SimpleAccount(CREDIT,Currency.getInstance("KES"),new AccountDetails("Cheque","5282", SimpleDate.on(2017,3,31)));
Account edwinsAccount = new SimpleAccount(CREDIT,Currency.getInstance("KES"),new AccountDetails("Edwin Njeru","40001", SimpleDate.on(2017,10,5)));

@Before
public void setUp() throws Exception {
TimePoint openingDate = Moment.newMoment(2017,5,12);
AccountAttributes details = new AccountDetails("Electronics","001548418",openingDate);
electronicEquipmentAssetAccount = new AccountImpl(DEBIT, Currency.getInstance("KES"),details);
}

@Test
public void addEntry() throws Exception {

EntryAttributes details = new EntryDetails("Keeper Supermarket invoice 10 Television set","Invoice#10","For Office");
Cash amount = HardCash.of(105.23,"KES");
Entry entry = new AccountingEntry(electronicEquipmentAssetAccount,details,amount,new Moment(2018,2,12));
electronicEquipmentAssetAccount.addEntry(entry);

Assert.assertEquals(105.23, electronicEquipmentAssetAccount.balance(new Moment()).getAmount().getNumber().doubleValue(),0.00);
}

@Test
public void balance() throws Exception {

EntryAttributes details = new EntryDetails("Keeper Supermarket invoice 10 Television set","Invoice#10","For Office");
Cash tvPrice = HardCash.of(105.23,"KES");
Entry purchaseOfTV = new AccountingEntry(electronicEquipmentAssetAccount,details,tvPrice,new Moment(2018,2,12));
electronicEquipmentAssetAccount.addEntry(purchaseOfTV);

EntryAttributes details2 = new EntryDetails("Keeper Supermarket invoice 12 Fridge","Invoice#12","For Home");
Cash amount2 = HardCash.of(200.23,"KES");
Entry purchaseOfFridge = new AccountingEntry(electronicEquipmentAssetAccount,details2,amount2,new Moment(2018,2,15));
electronicEquipmentAssetAccount.addEntry(purchaseOfFridge);

EntryAttributes etrPurchaseDetails = new EntryDetails("Electronic Tax Register Machine");
etrPurchaseDetails.setStringAttribute("Tax code","EY83E8");
Cash etrPrice = HardCash.shilling(50.18);
TimePoint etrPurchaseDate = new Moment(2018,3,1);
Entry purchaseOfETR = new AccountingEntry(electronicEquipmentAssetAccount,etrPurchaseDetails,etrPrice,etrPurchaseDate);
electronicEquipmentAssetAccount.addEntry(purchaseOfETR);

Assert.assertEquals(305.46, electronicEquipmentAssetAccount.balance(new Moment(2018,2,16)).getAmount().getNumber().doubleValue(),0.00);
Assert.assertEquals(105.23, electronicEquipmentAssetAccount.balance(new Moment(2018,2,13)).getAmount().getNumber().doubleValue(),0.00);
Assert.assertEquals(355.64, electronicEquipmentAssetAccount.balance().getAmount().getNumber().doubleValue(),0.00);
}

}
```

The book-keeper can also track entire transactions, each of which may contain several accounts as illustrated bellow :

```java
public class AccountingTransactionTest {

// Subscriptions expense journal
Account subscriptionExpenseAccount;
AccountAttributes subscriptionExpenseAccountAttributes;
EntryAttributes subscriptionAccountEntryDetails;

// Withhoding tax journal
Account withholdingTaxAccount;
AccountAttributes withholdingTaxAccountAttributes;
EntryAttributes withholdingTaxDetailsEntry;

// Banker's cheque suspense journal
Account bankersChqAccountSuspense;
AccountAttributes bankersChequeAccountDetails;
EntryAttributes bankersChequeAccountEntry;


@Before
public void setUp() throws Exception {

subscriptionExpenseAccountAttributes =
new AccountDetails("Subscriptions","506",Moment.newMoment(2017,6,30));
subscriptionExpenseAccount = new AccountImpl(DEBIT,Currency.getInstance("USD"),subscriptionExpenseAccountAttributes);
subscriptionAccountEntryDetails = new EntryDetails("DSTV subscriptionAccountEntryDetails","Invoice# 1023","Approved in the budget",
"MultiChoice Group Inc");

withholdingTaxAccountAttributes =
new AccountDetails("WithholdingTax","808",Moment.newMoment(2017,6,30));
withholdingTaxAccount = new AccountImpl(CREDIT,Currency.getInstance("USD"),withholdingTaxAccountAttributes);
withholdingTaxDetailsEntry = new EntryDetails("6% Withholding VAT","PIN#25646","Vendor under advisement","MultiChoice Group Inc");
withholdingTaxDetailsEntry.setStringAttribute("Invoice#","1023");

bankersChequeAccountDetails =
AccountDetails.newDetails("Banker's Cheque A/C Suspense","303",Moment.newMoment(2017,6,30));
bankersChqAccountSuspense = new AccountImpl(CREDIT,Currency.getInstance("USD"),bankersChequeAccountDetails);
bankersChequeAccountEntry = EntryDetails.newDetails("BCHQ ifo MultiChoice Group","CHQ#5642","To print","MultiChoiceGroup Inc");
bankersChequeAccountEntry.setStringAttribute("Bank Name","ABC Banks");
bankersChequeAccountEntry.setStringAttribute("Bank Branch","WestLands");
bankersChequeAccountEntry.setStringAttribute("Bank Branch Code","01");
}

@Test
public void accountingTransactionWorks() throws Exception, UnableToPostException, MismatchedCurrencyException, ImmutableEntryException {
public void directedTransactionWorks() throws Exception, UnableToPostException, MismatchedCurrencyException, ImmutableEntryException {

// Create the transaction
Transaction transaction = new AccountingTransaction(new Moment(2018,1,2), Currency.getInstance("USD"));

transaction.add(HardCash.dollar(-800), subscriptionExpenseAccount, subscriptionAccountEntryDetails);
transaction.add(HardCash.dollar(36),withholdingTaxAccount, withholdingTaxDetailsEntry);
transaction.add(HardCash.dollar(764),bankersChqAccountSuspense,bankersChequeAccountEntry);

transaction.post(); // Transaction must be posted to be effective

assertEquals(AccountBalance.newBalance(HardCash.dollar(-800), DEBIT),subscriptionExpenseAccount.balance());
assertEquals(AccountBalance.newBalance(HardCash.dollar(36), CREDIT),withholdingTaxAccount.balance());
assertEquals(AccountBalance.newBalance(HardCash.dollar(764), CREDIT),bankersChqAccountSuspense.balance());
}

@Test
public void unPostedAccountingTransactionFails() throws Exception, MismatchedCurrencyException, ImmutableEntryException, UnableToPostException {

Transaction transaction =
new AccountingTransaction(new Moment(2018,1,2), Currency.getInstance("USD"));

transaction.add(HardCash.dollar(-800), subscriptionExpenseAccount, subscriptionAccountEntryDetails);
transaction.add(HardCash.dollar(36),withholdingTaxAccount, withholdingTaxDetailsEntry);
transaction.add(HardCash.dollar(764),bankersChqAccountSuspense,bankersChequeAccountEntry);

// Crickets...

assertEquals(AccountBalance.newBalance(HardCash.dollar(0), DEBIT),subscriptionExpenseAccount.balance());
assertEquals(AccountBalance.newBalance(HardCash.dollar(0), CREDIT),withholdingTaxAccount.balance());
assertEquals(AccountBalance.newBalance(HardCash.dollar(0), CREDIT),bankersChqAccountSuspense.balance());
Transaction payForBillBoards = new SimpleTransaction(new SimpleDate(2017,11,2),Currency.getInstance("KES"));

payForBillBoards.addEntry(DEBIT,HardCash.shilling(200),advertisement,new EntryDetails("Billboards ltd inv 10"));
payForBillBoards.addEntry(CREDIT,HardCash.shilling(32),vat,new EntryDetails("VAT for billBoards"));
payForBillBoards.addEntry(CREDIT,HardCash.shilling(168),chequeAccount,new EntryDetails("CHQ IFO Billboards Ltd"));

// non-posted
assertEquals(AccountBalance.newBalance(HardCash.shilling(0),DEBIT),advertisement.balance(2018,1,3));
assertEquals(AccountBalance.newBalance(HardCash.shilling(0),CREDIT),vat.balance(2018,1,3));
assertEquals(AccountBalance.newBalance(HardCash.shilling(0),CREDIT),chequeAccount.balance(2018,1,3));

// after posting
payForBillBoards.post();
assertEquals(AccountBalance.newBalance(HardCash.shilling(200),DEBIT),advertisement.balance(2017,11,30));
assertEquals(AccountBalance.newBalance(HardCash.shilling(32),CREDIT),vat.balance(2017,11,30));
assertEquals(AccountBalance.newBalance(HardCash.shilling(168),CREDIT),chequeAccount.balance(2017,11,30));

// Reimbursement Transaction
Transaction reimbursement = new SimpleTransaction(new SimpleDate(2017,12,20), Currency.getInstance("KES"));

reimbursement.addEntry(DEBIT,HardCash.shilling(150),advertisement,new EntryDetails("Reimburse Edwin For Meeting expenses with Billboard guys"));
reimbursement.addEntry(CREDIT,HardCash.shilling(150), edwinsAccount,new EntryDetails("Reimbursement for meeting expenses with billboard guys"));

// before posting
assertEquals(AccountBalance.newBalance(HardCash.shilling(0),CREDIT), edwinsAccount.balance(2017,12,31));
assertEquals(AccountBalance.newBalance(HardCash.shilling(200),DEBIT),advertisement.balance(2017,12,31));
assertEquals(AccountBalance.newBalance(HardCash.shilling(32),CREDIT),vat.balance(2017,12,31));
assertEquals(AccountBalance.newBalance(HardCash.shilling(168),CREDIT),chequeAccount.balance(2017,12,31));

// after posting the reimbursement
reimbursement.post();
assertEquals(AccountBalance.newBalance(HardCash.shilling(150),CREDIT), edwinsAccount.balance(2018,1,31));
assertEquals(AccountBalance.newBalance(HardCash.shilling(350),DEBIT),advertisement.balance(2018,1,31));
assertEquals(AccountBalance.newBalance(HardCash.shilling(32),CREDIT),vat.balance(2018,1,31));
assertEquals(AccountBalance.newBalance(HardCash.shilling(168),CREDIT),chequeAccount.balance(2018,1,31));

// what if the manager wants a previous position as at 5th November 2017
assertEquals(AccountBalance.newBalance(HardCash.shilling(0),CREDIT), edwinsAccount.balance(2017,11,5));
assertEquals(AccountBalance.newBalance(HardCash.shilling(200),DEBIT),advertisement.balance(2017,11,5));
assertEquals(AccountBalance.newBalance(HardCash.shilling(32),CREDIT),vat.balance(2017,11,5));
assertEquals(AccountBalance.newBalance(HardCash.shilling(168),CREDIT),chequeAccount.balance(2017,11,5));

// Someone screwed up the taxes, we have to reverse
Transaction taxReversal = new SimpleTransaction(SimpleDate.on(2018,4,20), Currency.getInstance("KES"));

taxReversal.addEntry(DEBIT,HardCash.shilling(45),vat,new EntryDetails("Reversal of Excess VAT"));
taxReversal.addEntry(CREDIT,HardCash.shilling(45),advertisement,new EntryDetails("Reversal of Excess VAT"));

taxReversal.post();

// balance after reversal transaction is posted...
assertEquals(AccountBalance.newBalance(HardCash.shilling(150),CREDIT), edwinsAccount.balance(2018,4,25));
assertEquals(AccountBalance.newBalance(HardCash.shilling(305),DEBIT),advertisement.balance(2018,4,25));
assertEquals(AccountBalance.newBalance(HardCash.shilling(13),DEBIT),vat.balance(2018,4,25));
assertEquals(AccountBalance.newBalance(HardCash.shilling(168),CREDIT),chequeAccount.balance(2018,4,25));
}
}
```
```

6 changes: 3 additions & 3 deletions src/main/java/io/github/ghacupha/keeper/book/base/AccountDetails.java
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Expand Up @@ -39,15 +39,15 @@ public AccountDetails(String name, String number, TimePoint openingDate) {
this.openingDate = openingDate;
}

public String getName() {
String getName() {
return name;
}

public String getNumber() {
String getNumber() {
return number;
}

public TimePoint getOpeningDate() {
TimePoint getOpeningDate() {
return openingDate;
}

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2 changes: 1 addition & 1 deletion src/main/java/io/github/ghacupha/keeper/book/base/EntryDetails.java
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Expand Up @@ -47,7 +47,7 @@ public void setAttribute(String label, Object attribute){
public Object getAttribute(String label) throws UnEnteredDetailsException {

if(!entryMap.containsKey(label)){
throw new UnEnteredDetailsException(String.format("Could not find %s since it was never added in the first place"));
throw new UnEnteredDetailsException(String.format("Could not find %s since it was never added in the first place",label));
} else {
return entryMap.get(label);
}
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5 changes: 1 addition & 4 deletions src/main/java/io/github/ghacupha/keeper/book/base/SimpleAccount.java
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Expand Up @@ -111,6 +111,7 @@ public AccountBalance balance(TimePoint asAt) {
*/
@Override
public AccountBalance balance(int... asAt) {

AccountBalance balance = balance(new SimpleDate(asAt[0],asAt[1],asAt[2]));

log.debug("Returning accounting balance as at : {} as : {}", asAt, balance);
Expand Down Expand Up @@ -171,10 +172,6 @@ private Cash getDebits(DateRange dateRange) {
.reduce(0.00,(acc,value) -> acc + value), this.getCurrency());
}

private static boolean entryIsCreditingUs(Entry entry) {
return entry.getAccountSide() == CREDIT;
}

/**
* @return Currency of the account
*/
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6 changes: 3 additions & 3 deletions src/main/java/io/github/ghacupha/keeper/book/base/SimpleTransaction.java
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Expand Up @@ -122,17 +122,17 @@ public void post() throws UnableToPostException, ImmutableEntryException {

log.debug("Posting : {} entries ...",entries.size());

entries.forEach(Entry::post);
entries.parallelStream().forEach(Entry::post);

wasPosted = true;
}
}

private double balanced() {

double debits = entries.stream().filter(SimpleTransaction::predicateDebits).map(SimpleTransaction::mapCashToDouble).reduce(0.00, (acc, val) -> acc + val);
double debits = entries.parallelStream().filter(SimpleTransaction::predicateDebits).map(SimpleTransaction::mapCashToDouble).reduce(0.00, (acc, val) -> acc + val);

return debits - entries.stream().filter(SimpleTransaction::predicateCredits).map(SimpleTransaction::mapCashToDouble).reduce(0.00, (acc, val) -> acc + val);
return debits - entries.parallelStream().filter(SimpleTransaction::predicateCredits).map(SimpleTransaction::mapCashToDouble).reduce(0.00, (acc, val) -> acc + val);
}

@Override
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12 changes: 6 additions & 6 deletions .../book/base/DirectedSimpleAccountTest.java → ...hacupha/keeper/book/base/AccountTest.java
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Expand Up @@ -16,13 +16,13 @@
import static io.github.ghacupha.keeper.book.balance.AccountSide.DEBIT;
import static org.junit.Assert.assertEquals;

public class DirectedSimpleAccountTest {
public class AccountTest {

// Required for the reversal tests
Account advertisement = new SimpleAccount(DEBIT,Currency.getInstance("KES"),new AccountDetails("Advertisements","5280", SimpleDate.on(2017,3,31)));
Account vat = new SimpleAccount(CREDIT,Currency.getInstance("KES"),new AccountDetails("VAT","5281", SimpleDate.on(2017,3,31)));
Account chequeAccount = new SimpleAccount(CREDIT,Currency.getInstance("KES"),new AccountDetails("Cheque","5282", SimpleDate.on(2017,3,31)));
Account edwinsAccount = new SimpleAccount(CREDIT,Currency.getInstance("KES"),new AccountDetails("Edwin Njeru","40001", SimpleDate.on(2017,10,5)));
private Account advertisement = new SimpleAccount(DEBIT,Currency.getInstance("KES"),new AccountDetails("Advertisements","5280", SimpleDate.on(2017,3,31)));
private Account vat = new SimpleAccount(CREDIT,Currency.getInstance("KES"),new AccountDetails("VAT","5281", SimpleDate.on(2017,3,31)));
private Account chequeAccount = new SimpleAccount(CREDIT,Currency.getInstance("KES"),new AccountDetails("Cheque","5282", SimpleDate.on(2017,3,31)));
private Account edwinsAccount = new SimpleAccount(CREDIT,Currency.getInstance("KES"),new AccountDetails("Edwin Njeru","40001", SimpleDate.on(2017,10,5)));



Expand All @@ -47,7 +47,7 @@ public void directedTransactionWorks() throws Exception, UnableToPostException,
assertEquals(AccountBalance.newBalance(HardCash.shilling(32),CREDIT),vat.balance(2017,11,30));
assertEquals(AccountBalance.newBalance(HardCash.shilling(168),CREDIT),chequeAccount.balance(2017,11,30));

// Reversal Transaction
// Reimbursement Transaction
Transaction reimbursement = new SimpleTransaction(new SimpleDate(2017,12,20), Currency.getInstance("KES"));

reimbursement.addEntry(DEBIT,HardCash.shilling(150),advertisement,new EntryDetails("Reimburse Edwin For Meeting expenses with Billboard guys"));
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