refactor(reports): Account balance, sum deb/creds

This commit adds individual summing of debits and credits to the account
summing utility.

It also tweaks the account statement report to limit descriptions onto a
single line and uses the standard balance calculation instead of a
custom aggregation query.

server/controllers/finance/accounts/extra.js

@@ -75,15 +75,14 @@ function getPeriodAccountBalanceUntilDate(accountId, date, fiscalYearId) {
   `;
 
   const sql = `
-    SELECT SUM(debit - credit) AS balance
+    SELECT IFNULL(SUM(debit), 0) as debit, IFNULL(SUM(credit), 0) as credit, IFNULL(SUM(debit - credit), 0) AS balance
     FROM period_total JOIN period ON period.id = period_total.period_id
     WHERE period_total.account_id = ?
       AND ${periodCondition}
       AND period.fiscal_year_id = ?;
   `;
 
-  return db.one(sql, [accountId, date, fiscalYearId])
-    .then(data => data.balance);
+  return db.one(sql, [accountId, date, fiscalYearId]);
 }
 
 /**
@@ -95,14 +94,13 @@ function getPeriodAccountBalanceUntilDate(accountId, date, fiscalYearId) {
  */
 function getComputedAccountBalanceUntilDate(accountId, date, periodId) {
   const sql = `
-    SELECT SUM(debit_equiv - credit_equiv) AS balance FROM general_ledger
+    SELECT IFNULL(SUM(debit), 0) as debit, IFNULL(SUM(credit), 0) as credit, IFNULL(SUM(debit_equiv - credit_equiv), 0) AS balance FROM general_ledger
     WHERE account_id = ?
       AND trans_date <= DATE(?)
       AND period_id = ?;
   `;
 
-  return db.one(sql, [accountId, date, periodId])
-    .then(data => data.balance);
+  return db.one(sql, [accountId, date, periodId]);
 }
 
 
@@ -120,6 +118,8 @@ function getComputedAccountBalanceUntilDate(accountId, date, periodId) {
  */
 function getOpeningBalanceForDate(accountId, date) {
   let balance = 0;
+  let credit = 0;
+  let debit = 0;
 
   return getFiscalYearForDate(date)
 
@@ -129,8 +129,11 @@ function getOpeningBalanceForDate(accountId, date) {
     )
 
     // 2. fetch the current dates period
-    .then((previousPeriodClosingBalance) => {
-      balance += previousPeriodClosingBalance;
+    .then((previousPeriodClosing) => {
+      balance += previousPeriodClosing.balance;
+      credit += previousPeriodClosing.credit;
+      debit += previousPeriodClosing.debit;
+
       return getPeriodForDate(date);
     })
 
@@ -139,7 +142,13 @@ function getOpeningBalanceForDate(accountId, date) {
     .then(periodId =>
       getComputedAccountBalanceUntilDate(accountId, date, periodId)
     )
-    .then(runningPeriodBalance => (balance + runningPeriodBalance).toFixed(4));
+    .then(runningPeriod => {
+      return {
+        balance : (balance + runningPeriod.balance).toFixed(4),
+        credit : (credit + runningPeriod.credit).toFixed(4),
+        debit : (debit + runningPeriod.debit).toFixed(4)
+      }
+    });
 }
 
 exports.getOpeningBalanceForDate = getOpeningBalanceForDate;

server/controllers/finance/reports/reportAccounts/index.js

@@ -45,12 +45,14 @@ function document(req, res, next) {
     .then((balance) => {
       const openingBalance = {
         date            : dateFrom,
-        amount          : balance,
+        balance         : balance.balance,
+        credit          : balance.credit,
+        debit           : balance.debit,
         isCreditBalance : balance < 0,
       };
 
       _.extend(bundle, { openingBalance });
-      return getAccountTransactions(params.account_id, params.dateFrom, params.dateTo, balance);
+      return getAccountTransactions(params.account_id, params.dateFrom, params.dateTo, balance.balance);
     })
     .then((result) => {
       _.extend(bundle, {
@@ -73,7 +75,6 @@ function document(req, res, next) {
  * This feature select all transactions for a specific account
 */
 function getAccountTransactions(accountId, dateFrom, dateTo, openingBalance) {
-
   const params = [accountId];
   let dateCondition = '';
 
@@ -100,17 +101,6 @@ function getAccountTransactions(accountId, dateFrom, dateTo, openingBalance) {
     ) AS groups
   `;
 
-  const sqlAggrega = `
-    SELECT SUM(t.debit) AS debit, SUM(t.credit) AS credit, SUM(t.debit - t.credit) AS balance
-    FROM (
-      SELECT SUM(debit_equiv) as debit, SUM(credit_equiv) AS credit
-      FROM general_ledger
-      WHERE account_id = ? ${dateCondition}
-      GROUP BY record_uuid
-      ORDER BY trans_date ASC
-    ) AS t
-  `;
-
   const bundle = {};
 
   return Accounts.lookupAccount(accountId)
@@ -120,12 +110,16 @@ function getAccountTransactions(accountId, dateFrom, dateTo, openingBalance) {
     })
     .then((transactions) => {
       _.extend(bundle, { transactions });
-      return db.one(sqlAggrega, params);
+
+      // get the balance at the final date
+      return AccountsExtra.getOpeningBalanceForDate(accountId, dateTo);
     })
     .then((sum) => {
       // if the sum come back as zero (because there were no lines), set the default sum to the
       // opening balance
-      sum.balance = sum.balance || openingBalance;
+      sum.credit = sum.credit || 0;
+      sum.debit = sum.debit || 0;
+      sum.balance = sum.balance || 0;
       _.extend(bundle, { sum });
       return bundle;
     });

server/controllers/finance/reports/reportAccounts/report.handlebars

@@ -33,20 +33,20 @@
           <th>{{ date openingBalance.date }}</th>
           <th colspan="3">{{translate "REPORT.OPENING_BALANCE"}}</th>
           <th class="text-right">
-            {{#unless openingBalance.isCreditBalance}} {{currency openingBalance.amount metadata.enterprise.currency_id}} {{/unless}}
+            {{currency openingBalance.debit metadata.enterprise.currency_id}}
           </th>
           <th class="text-right">
-            {{#if openingBalance.isCreditBalance}} {{currency openingBalance.amount metadata.enterprise.currency_id}} {{/if}}
+            {{currency openingBalance.credit metadata.enterprise.currency_id}}
           </th>
-          <th class="text-right">{{currency openingBalance.amount metadata.enterprise.currency_id}}</th>
+          <th class="text-right">{{currency openingBalance.balance metadata.enterprise.currency_id}}</th>
         </tr>
 
         {{#each transactions}}
           <tr>
             <td>{{date this.trans_date}}</td>
             <td>{{this.trans_id}}</td>
             <td>{{this.document_reference}}</td>
-            <td>{{this.description}}</td>
+            <td style="max-width : 200px; white-space : nowrap; overflow : hidden; text-overflow : ellipsis;">{{this.description}}</td>
             <td class="text-right">
               {{#if this.debit}}
                 {{currency this.debit ../metadata.enterprise.currency_id}}
@@ -79,7 +79,7 @@
     <table class="table table-condensed">
       <tr>
         <th colspan="5" class="text-right">
-          <strong>{{translate "FORM.LABELS.BALANCE" }} {{currency sum.balance metadata.enterprise.currency_id}}</strong>
+          <strong>{{translate "FORM.LABELS.BALANCE" }} ({{date params.dateTo }}) {{currency sum.balance metadata.enterprise.currency_id}}</strong>
         </th>
       </tr>
     </table>