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danwatford pushed a commit to branch trunk
in repository https://gitbox.apache.org/repos/asf/ofbiz-framework.git
The following commit(s) were added to refs/heads/trunk by this push:
new 704a5230c8 Fixed: Use ending balance from GlAccountHistory when
calculating balance sheet balances (OFBIZ-12755)
704a5230c8 is described below
commit 704a5230c8e34f987fcb206aaeb8c6349fb3d1fc
Author: Daniel Watford <dan...@watfordconsulting.com>
AuthorDate: Thu Feb 9 17:52:40 2023 +0000
Fixed: Use ending balance from GlAccountHistory when calculating balance
sheet balances (OFBIZ-12755)
GL Account balances including on the Balance Sheet now use the closing
balance from the most recently closed time period's GlAccountHistory
record, ensuring cumulative balances are calculated correctly.
---
.../groovyScripts/reports/BalanceSheet.groovy | 70 ++++++++++------------
1 file changed, 30 insertions(+), 40 deletions(-)
diff --git a/applications/accounting/groovyScripts/reports/BalanceSheet.groovy
b/applications/accounting/groovyScripts/reports/BalanceSheet.groovy
index 0c91734d51..30ac59dee3 100644
--- a/applications/accounting/groovyScripts/reports/BalanceSheet.groovy
+++ b/applications/accounting/groovyScripts/reports/BalanceSheet.groovy
@@ -79,11 +79,8 @@ class AccountBalance {
String accountCode
String accountName
BigDecimal balance
- public BigDecimal D
- public BigDecimal C
def asMap() {
- [glAccountId: glAccountId, accountCode: accountCode, accountName:
accountName,
- balance: balance, D: D, C: C]
+ [glAccountId: glAccountId, accountCode: accountCode, accountName:
accountName, balance: balance]
}
}
@@ -117,8 +114,6 @@ def getLastPeriodClosingBalancesForAccountClassIds = {
List<String> accountClass
accountCode: history.accountCode,
accountName: history.accountName,
balance: history.getBigDecimal("endingBalance"),
- D: history.getBigDecimal("postedDebits"),
- C: history.getBigDecimal("postedCredits")
)
}.each {
retVal.put(it.glAccountId, it)
@@ -209,24 +204,15 @@ enum RootClass {DEBIT, CREDIT}
* This controls how the balance of the account is calculated:
* Debit account balance = totalDebits - totalCredits
* Credit account balance = totalCredits - totalDebits
- * @param Specify whether the opening account balances should be negated,
having the effect of switching the credits
- * to debits, and vice-versa.
+ * @param negateBalances Specify whether balances should be negated after they
have been calculated according to the
+ * debit/credit flag of any accounts for which transaction entries are found.
*/
def calculateBalances = { Map<String, AccountBalance> openingBalances,
Collection<String> accountClassIds,
RootClass rootClass,
- boolean negateOpeningBalances = false ->
-
- Map<String, AccountBalance> accountBalancesByGlAccountId =
openingBalances.collectEntries {
- glAccountId, accountBalance ->
- [glAccountId, new AccountBalance(
- glAccountId: glAccountId,
- accountCode: accountBalance.accountCode,
- accountName: accountBalance.accountName,
- balance: negateOpeningBalances ?
accountBalance.balance.negate() : accountBalance.balance,
- D: accountBalance.D,
- C: accountBalance.C,)]
- }
+ boolean negateBalances = false ->
+
+ Map<String, AccountBalance> accountBalancesByGlAccountId =
[*:openingBalances]
getAccountEntrySumsForClassIds(accountClassIds).each { entrySum ->
def existingAccountBalance = accountBalancesByGlAccountId.getOrDefault(
@@ -235,30 +221,37 @@ def calculateBalances = { Map<String, AccountBalance>
openingBalances,
glAccountId: entrySum.glAccountId,
accountCode: entrySum.accountCode,
accountName: entrySum.accountName,
- balance: 0.0,
- D: 0.0,
- C: 0.0,
+ balance: 0.0
))
- def combinedDebitAmount = existingAccountBalance.D +
- (entrySum.debitCreditFlag == "D" ? entrySum.amount : 0.0)
- def combinedCreditAmount = existingAccountBalance.C +
- (entrySum.debitCreditFlag == "C" ? entrySum.amount : 0.0)
+ def transactionSumsDebitAmount = entrySum.debitCreditFlag == "D" ?
entrySum.amount : 0.0
+ def transactionSumsCreditAmount = entrySum.debitCreditFlag == "C" ?
entrySum.amount : 0.0
+ def currentBalance = existingAccountBalance.balance
def combinedBalance = rootClass == RootClass.DEBIT ?
- combinedDebitAmount - combinedCreditAmount :
- combinedCreditAmount - combinedDebitAmount
+ currentBalance + transactionSumsDebitAmount -
transactionSumsCreditAmount :
+ currentBalance + transactionSumsCreditAmount -
transactionSumsDebitAmount
accountBalancesByGlAccountId.put(entrySum.glAccountId, new
AccountBalance(
glAccountId: entrySum.glAccountId,
accountCode: entrySum.accountCode,
accountName: entrySum.accountName,
- balance: combinedBalance,
- D: combinedDebitAmount,
- C: combinedCreditAmount
+ balance: combinedBalance
))
}
+ if (negateBalances) {
+ accountBalancesByGlAccountId =
accountBalancesByGlAccountId.collectEntries {
+ glAccountId, accountBalance ->
+ [(glAccountId): new AccountBalance(
+ glAccountId: glAccountId,
+ accountCode: accountBalance.accountCode,
+ accountName: accountBalance.accountName,
+ balance: negateBalances ?
accountBalance.balance.negate() : accountBalance.balance)]
+
+ } as Map<String, AccountBalance>
+ }
+
accountBalancesByGlAccountId
}
@@ -291,10 +284,10 @@ def longtermAssetBalanceTotal =
sumAccountBalances(longtermAssetAccountBalances.
// CONTRA ASSETS
// Contra assets are accounts of class CREDIT, but for the purposes of the
balance sheet, they will be listed alongside
-// regular asset accounts in order to offset the total of all assets. We
therefore, when calculating balances, treat
-// these accounts as DEBIT accounts, resulting in zero or negative balances.
+// regular asset accounts in order to offset the total of all assets. We
therefore negate these balances before
+// including them in sums with the asset accounts.
def contraAssetAccountBalances =
- calculateBalances(contraAssetOpeningBalances,
contraAssetAccountClassIds, RootClass.DEBIT, true)
+ calculateBalances(contraAssetOpeningBalances,
contraAssetAccountClassIds, RootClass.CREDIT, true)
def contraAssetBalanceTotal =
sumAccountBalances(contraAssetAccountBalances.values())
def contraAssetAccountBalanceList =
sortAccountBalancesConvertToMaps(contraAssetAccountBalances.values())
assetAccountBalanceList.addAll(contraAssetAccountBalanceList)
@@ -328,15 +321,12 @@ if (retainedEarningsAccount) {
glAccountId: retainedEarningsGlAccount.glAccountId,
accountCode: retainedEarningsGlAccount.accountCode,
accountName: retainedEarningsGlAccount.accountName,
- balance: 0.0,
- D: 0.0,
- C: 0.0,
+ balance: 0.0
))
- retainedEarningsAccountBalance.C += netIncome
retainedEarningsAccountBalance.balance += netIncome
- equityAccountBalances.put(retainedEarningsGlAccount.glAccountId,
retainedEarningsAccountBalance)
+ equityAccountBalances.put(retainedEarningsGlAccount.glAccountId as String,
retainedEarningsAccountBalance)
}
def equityBalanceTotal = sumAccountBalances(equityAccountBalances.values())
