Account reconciliation

TODO

@@ -18,7 +18,6 @@ FEATURES that would be nice to have someday (in no particular order)
 * better 404 and 500 error pages
 * searching
 * reporting
-* account reconciliation
 * transaction templates ("saved" or "memorized" transactions)
 * scheduled transactions (occur automatically at specified intervals)
 * print stylesheet
@@ -32,3 +31,5 @@ FEATURES that would be nice to have someday (in no particular order)
 * make bucket reallocation work from bucket perma
 * support for multiple 'aside' buckets in a single account
 * graphical icons to replace the textual icons for various actions
+* add/edit transactions from the reconciliation view
+* statement API

app/concerns/categorized_items.rb

@@ -0,0 +1,13 @@
+module CategorizedItems
+  def deposits
+    @deposits ||= to_a.select { |item| item.amount > 0 }
+  end
+
+  def checks
+    @checks ||= to_a.select { |item| item.amount < 0 && item.event.check_number.present? }
+  end
+
+  def expenses
+    @expenses ||= to_a.select { |item| item.amount < 0 && item.event.check_number.blank? }
+  end
+end

app/controllers/statements_controller.rb

@@ -0,0 +1,54 @@
+class StatementsController < ApplicationController
+  before_filter :find_account, :only => %w(index new create)
+  before_filter :find_statement, :only => %w(show edit update destroy)
+
+  def index
+    @statements = account.statements.balanced
+  end
+
+  def new
+    @statement = account.statements.build(:ending_balance => account.balance,
+      :occurred_on => Date.today)
+  end
+
+  def create
+    @statement = account.statements.create(params[:statement])
+    redirect_to(edit_statement_url(@statement))
+  end
+
+  def show
+  end
+
+  def edit
+    @uncleared = account.account_items.uncleared(:with => statement, :include => :event)
+  end
+
+  def update
+    statement.update_attributes(params[:statement])
+    redirect_to(account)
+  end
+
+  def destroy
+    statement.destroy
+    redirect_to(account)
+  end
+
+  protected
+
+    attr_reader :uncleared, :statements
+    helper_method :uncleared, :statements
+
+    attr_reader :account, :statement
+    helper_method :account, :statement
+
+    def find_account
+      @account = Account.find(params[:account_id])
+      @subscription = user.subscriptions.find(@account.subscription_id)
+    end
+
+    def find_statement
+      @statement = Statement.find(params[:id])
+      @account = @statement.account
+      @subscription = user.subscriptions.find(@account.subscription_id)
+    end
+end

app/helpers/application_helper.rb

@@ -24,4 +24,8 @@ def application_last_deployed
       "(not deployed)"
     end
   end
+
+  def format_cents(amount, options={})
+    number_to_currency(amount/100.0, options)
+  end
 end

app/helpers/statements_helper.rb

@@ -0,0 +1,7 @@
+module StatementsHelper
+  def uncleared_row_class(item)
+    classes = [cycle('odd', 'even')]
+    classes << "cleared" if item.statement_id
+    classes.join(" ")
+  end
+end

app/models/account.rb

@@ -37,7 +37,9 @@ def with_defaults
   end
 
   has_many :line_items
-  has_many :account_items
+  has_many :statements
+
+  has_many :account_items, :extend => CategorizedItems
 
   after_create :create_default_buckets, :set_starting_balance
 

app/models/account_item.rb

@@ -10,10 +10,31 @@ class AccountItem < ActiveRecord::Base
 
   belongs_to :event
   belongs_to :account
+  belongs_to :statement
 
   after_create :increment_balance
   before_destroy :decrement_balance
 
+  named_scope :uncleared, lambda { |*args| AccountItem.options_for_uncleared(*args) }
+
+  def self.options_for_uncleared(*args)
+    raise ArgumentError, "too many arguments #{args.length} for 1" if args.length > 1
+
+    options = args.first || {}
+    raise ArgumentError, "expected Hash, got #{options.class}" unless options.is_a?(Hash)
+    options = options.dup
+
+    conditions = "statement_id IS NULL"
+    parameters = []
+
+    if options[:with]
+      conditions = "(#{conditions} OR statement_id = ?)"
+      parameters << options[:with]
+    end
+
+    { :conditions => [conditions, *parameters], :include => options[:include] }
+  end
+
   protected
 
     def increment_balance

app/models/statement.rb

@@ -0,0 +1,92 @@
+class Statement < ActiveRecord::Base
+  belongs_to :account
+  has_many :account_items, :extend => CategorizedItems, :dependent => :nullify
+
+  before_create :initialize_starting_balance
+  after_save :associate_account_items_with_self
+
+  named_scope :pending, :conditions => { :balanced_at => nil }
+  named_scope :balanced, :conditions => "balanced_at IS NOT NULL"
+
+  attr_accessible :occurred_on, :ending_balance, :cleared
+
+  validates_presence_of :occurred_on, :ending_balance
+
+  def ending_balance=(amount)
+    if amount.is_a?(Float) || amount =~ /[.,]/
+      amount = (amount.to_s.tr(",", "").to_f * 100).to_i
+    end
+
+    super(amount)
+  end
+
+  def balance
+    ending_balance
+  end
+
+  def balanced?(reload=false)
+    unsettled_balance(reload).zero?
+  end
+
+  def settled_balance(reload=false)
+    @settled_balance = nil if reload
+    @settled_balance ||= account_items.to_a.sum(&:amount)
+  end
+
+  def unsettled_balance(reload=false)
+    @unsettled_balance = nil if reload
+    @unsettled_balance ||= starting_balance + settled_balance(reload) - ending_balance
+  end
+
+  def cleared=(ids)
+    @ids_to_clear = ids
+    @already_updated = false
+  end
+
+  protected
+
+    def initialize_starting_balance
+      self.starting_balance ||= account.statements.balanced.last.try(:ending_balance) || 0
+    end
+
+    def associate_account_items_with_self
+      return if @already_updated
+      @already_updated = true
+
+      account_items.clear
+
+      ids = connection.select_values(sanitize_sql([<<-SQL.squish, account_id, ids_to_clear]))
+        SELECT ai.id
+          FROM account_items ai
+         WHERE ai.account_id = ?
+           AND ai.id IN (?)
+      SQL
+
+      connection.update(sanitize_sql([<<-SQL.squish, id, ids]))
+        UPDATE account_items
+           SET statement_id = ?
+         WHERE id IN (?)
+      SQL
+
+      account_items.reset
+
+      if @ids_to_clear
+        if balanced?(true) && !balanced_at
+          update_attribute :balanced_at, Time.now.utc
+        elsif !balanced? && balanced_at
+          update_attribute :balanced_at, nil
+        end
+      end
+    end
+
+  private
+
+    def sanitize_sql(sql)
+      self.class.send(:sanitize_sql, sql)
+    end
+
+    def ids_to_clear
+      @ids_to_clear || []
+    end
+
+end

app/views/accounts/_name.html.haml

@@ -1,2 +1,13 @@
-%span.actions== #{link_to_function("Rename", "Accounts.rename(#{account_path(account).to_json}, #{account.name.to_json}, #{form_authenticity_token.to_json})")} | #{link_to("Delete", account_path(account), :method => :delete, :confirm => "Are you sure you want to delete this account?")}
+%span.actions
+  - if account.statements.pending.any?
+    = link_to("Resume reconciling", edit_statement_path(account.statements.pending.first))
+  - else
+    = link_to("Reconcile", new_account_statement_path(account))
+  |
+  - if account.statements.balanced.any?
+    = link_to("Prior statements", account_statements_path(account))
+    |
+  = link_to_function("Rename", "Accounts.rename(#{account_path(account).to_json}, #{account.name.to_json}, #{form_authenticity_token.to_json})")
+  |
+  = link_to("Delete", account_path(account), :method => :delete, :confirm => "Are you sure you want to delete this account?")
 &= account.name

app/views/events/_balance.html.haml

@@ -1,6 +1,10 @@
 %tr.current_balance
-  %th.date= Date.today.strftime("%Y-%m-%d")
-  %th Current balance
+  - if container.is_a?(Statement)
+    %th.date= statement.occurred_on.strftime("%Y-%m-%d")
+    %th Ending balance
+  - else
+    %th.date= Date.today.strftime("%Y-%m-%d")
+    %th Current balance
   %th.number.total.balance{:colspan => 2}= balance_cell(container, :tag => "span", :id => "balance")
 %tr.spacer
   %td{:colspan => 4}

app/views/statements/_subtotal.html.haml

@@ -0,0 +1,8 @@
+.subtotal
+  .settled
+    Subtotal:
+    %span.subtotal_dollars= format_cents(subtotal)
+  .remaining
+    Remaining:
+    %span.remaining_dollars{:class => statement.unsettled_balance.zero? ? "balanced" : nil}
+      = format_cents(statement.unsettled_balance)

app/views/statements/_uncleared.html.haml

@@ -0,0 +1,9 @@
+%tr{:id => dom_id(uncleared), :class => uncleared_row_class(uncleared)}
+  %td.checkbox= check_box_tag "statement[cleared][]", uncleared.id, uncleared.statement_id, :id => dom_id(uncleared, :check), :onclick => "Statements.toggleCleared(#{uncleared.id})"
+  %td.date{:onclick => "Statements.clickItem(#{uncleared.id})"}= uncleared.occurred_on.strftime("%Y-%m-%d")
+  - if uncleared.event.check_number
+    %td.check{:onclick => "Statements.clickItem(#{uncleared.id})"}= "#" + uncleared.event.check_number.to_s
+  %td.actor{:onclick => "Statements.clickItem(#{uncleared.id})"}&= uncleared.event.actor
+  %td.number{:onclick => "Statements.clickItem(#{uncleared.id})"}
+    %span{:style => "display: none;", :id => dom_id(uncleared, :amount)}= uncleared.amount
+    = format_cents(uncleared.amount.abs)

app/views/statements/edit.html.haml

@@ -0,0 +1,55 @@
+#data.content
+  %h2== Balance your statement
+
+  .statement.edit.form
+
+    - form_for(statement) do |form|
+
+      %table.general
+        %tr
+          %th.occurred_on Statement date
+          %th.starting_balance Starting balance
+          %th.ending_balance Ending balance
+        %tr
+          %td.occurred_on= form.calendar_date_select :occurred_on, :size => 10
+          %td#starting_balance.starting_balance.number= format_cents(statement.starting_balance)
+          %td.ending_balance= "$" + form.text_field(:ending_balance, :size => 8, :class => "number", :value => format_cents(statement.ending_balance, :unit => ""), :onchange => "Statements.updateBalances()")
+
+      - if uncleared.deposits.any?
+        %fieldset#deposits
+          %legend Deposits
+
+          .uncleared.deposits
+            %table= render :partial => "statements/uncleared", :collection => uncleared.deposits
+
+          = render :partial => "statements/subtotal", :object => statement.account_items.deposits.sum(&:amount)
+
+      - if uncleared.checks.any?
+        %fieldset#checks
+          %legend Checks
+
+          .uncleared.checks
+            %table= render :partial => "statements/uncleared", :collection => uncleared.checks
+
+          = render :partial => "statements/subtotal", :object => statement.account_items.checks.sum(&:amount)
+
+      - if uncleared.expenses.any?
+        %fieldset#expenses
+          %legend Other expenses
+
+          .uncleared.expenses
+            %table= render :partial => "statements/uncleared", :collection => uncleared.expenses
+
+          = render :partial => "statements/subtotal", :object => statement.account_items.expenses.sum(&:amount)
+
+      #balanced{:style => visible?(statement.balanced?)}
+        %h3 Congratulations!
+
+        %p Your records exactly match your account statement, and everything balances.
+
+        %p= form.submit "Close out this statement"
+
+      %p#actions{:style => visible?(!statement.balanced?)}
+        = form.submit "Save for later"
+        or
+        = link_to("abort this reconciliation", statement_path(statement), :method => :delete, :confirm => "Are you sure you want to discard this reconciliation?")

app/views/statements/index.html.haml

@@ -0,0 +1,17 @@
+#data.content
+  .navigation
+    = link_to "Dashboard", subscription_path(subscription)
+    = link_to h(account.name), account_path(account)
+
+  %h2 Previous Statements
+
+  - if statements.empty?
+    %p== You have not yet balanced this account against any statements from your financial institution. You may start by clicking #{link_to("here", new_account_statement_path(account))}, to begin balancing this account.
+
+  - else
+    %ul
+      - statements.each do |statement|
+        %li
+          = link_to(statement.occurred_on.strftime("%Y-%m-%d"), statement_path(statement))
+          = ":"
+          = format_cents(statement.ending_balance)

app/views/statements/new.html.haml

@@ -0,0 +1,25 @@
+#data.content
+  %h2== Let's reconcile your #{h(account.name)} account
+
+  .form
+
+    - form_for([account, statement]) do |form|
+
+      %fieldset
+
+        %p First, take a look at the account statement from your bank or other financial institution.
+
+        %p If you haven't reconciled in a while, make sure you start with the <em>oldest</em> statement and work forward.
+
+        %p
+          <strong>When</strong> was the statement printed?
+          = form.calendar_date_select :occurred_on, :size => 10
+
+        %p
+          <strong>What</strong> is the ending balance?
+          = "$" + form.text_field(:ending_balance, :size => 8, :class => "number", :value => format_cents(statement.ending_balance, :unit => ""), :onchange => "this.value = Money.format(this)")
+
+      %p
+        = form.submit "Go to step #2"
+        or
+        = link_to("cancel", account_path(account))

app/views/statements/show.html.haml

@@ -0,0 +1,15 @@
+#data.content
+  .navigation
+    = link_to "Dashboard", subscription_path(subscription)
+    = link_to h(account.name), account_path(account)
+    = link_to "Prior statements", account_statements_path(account)
+
+  %h2
+    %span.actions
+      = link_to("Delete", statement_path(statement), :confirm => "Are you sure you want to delete this statement?", :method => :delete)
+    Statement for period ending
+    = statement.occurred_on.strftime("%Y-%m-%d")
+
+  %table.entries
+    = render :partial => "events/balance", :locals => { :container => statement }
+    = render(statement.account_items)