Merge branch 'release/v0.12.0'

.travis.yml

@@ -3,6 +3,7 @@ rvm:
   - 1.9.3
   - 2.0.0
   - 2.1.0
+  - 2.2.0
   - ruby-head
   - jruby
   - jruby-head

CONTRIBUTING.md

@@ -0,0 +1,43 @@
+# Contributing
+
+Plutus welcomes contributions from *everyone*.
+
+First of all, thank you for considering to help make Plutus better. Here are some ways you can contribute:
+
+  - by [reporting bugs you encounter](https://github.com/mbulat/plutus/issues/new)
+  - by closing issues that are not complete
+  - by adding a failing test for reproducible [reported bugs](https://github.com/mbulat/plutus/issues)
+  - by reviewing [pull requests](https://github.com/mbulat/plutus/pulls) and suggesting improvements
+  - by writing code (no patch is too small! fix typos or bad whitespace)
+
+Thanks for helping us make Plutus better.
+
+# Adding new features
+
+If you would like to add a new feature to Plutus, please follow these steps:
+
+  1. First, check [github issues](https://github.com/mbulat/plutus/issues) to see if the feature has been discussed
+  2. For complex features or questions, [Discuss the issue](https://groups.google.com/d/forum/plutus-gem) at the plutus mailing list.
+  3. Open an [enhancement issues](https://github.com/mbulat/plutus/labels/enhancement) and make sure to add the enhancement label
+  4. Base your commits on the 'develop' branch, since we follow [Git Flow](http://nvie.com/posts/a-successful-git-branching-model/), and don't add new features to old releases.
+  5. Commit the code and at least one test covering your changes to a feature branch in your fork.
+  5. Don't commit any changes to gemspec or change the version number
+  6. Send us a [pull request](https://help.github.com/articles/using-pull-requests) from your feature branch.
+
+If you don't hear back immediately, don’t get discouraged! We all have day jobs, but we respond to most tickets within a day or two.
+
+If the pull request is merged, testing will commence on our staging systems to ensure that the new feature doesn't cause any problems for anyone in production. We'll then merge the code into the master branch and push a new gem version!
+
+# Release cycle
+
+Plutus follows a [Git Flow](http://nvie.com/posts/a-successful-git-branching-model/) model for branching and release of code.
+When you issue a pull request, please ensure that you base your commit on the 'develop' branch. Once the pull has been merged, you won't see
+your changes in master until a "release" has been issued, which will merge the develop branch back into master.
+
+Prior to release, Plutus is run through a full suite of integration tests with our application. Depending on the size and number of
+updates to the code base, releases might not happen for a while. Typically though, if there is a significant change to functionality, or a bug is fixed,
+a release or "hotfix" will be pushed out ASAP.
+
+# Discussing Plutus
+
+If you'd like to discuss features, ask questions, or just engage in general Plutus-focused discussion, please see the [Plutus mailing list](https://groups.google.com/d/forum/plutus-gem) on Google Groups.

README.markdown

@@ -7,7 +7,7 @@ The Plutus plugin is a Ruby on Rails Engine which provides a double entry accoun
 Compatibility
 =============
 
-* Ruby versions: MRI 1.9.3, MRI 2.0, MRI 2.1, Rubinius 2.2, JRuby 1.7+
+* Ruby versions: MRI 1.9.3 - 2.2, Rubinius 2.2, JRuby 1.7+
 * Rails versions: ~> 4.0
 
 For earlier versions, and upgrading, please see the section titled [Previous Versions](https://github.com/mbulat/plutus#previous-versions)
@@ -85,12 +85,14 @@ Let's assume we're accounting on an [Accrual basis](http://en.wikipedia.org/wiki
 
 Next we'll build the entry we want to record. Plutus uses ActiveRecord conventions to build the transaction and its associated amounts.
 
-    entry = Plutus::Entry.new(
-                    :description => "Order placed for widgets",
-                    :debits => [
-                      {:account_name => "Cash", :amount => 100.00}],
-                    :credits => [
-                      {:account_name => "Unearned Revenue", :amount => 100.00}])
+```ruby
+entry = Plutus::Entry.new(
+                :description => "Order placed for widgets",
+                :debits => [
+                  {:account_name => "Cash", :amount => 100.00}],
+                :credits => [
+                  {:account_name => "Unearned Revenue", :amount => 100.00}])
+```
 
 Entries must specify a description, as well as at least one credit and debit amount. `Amount`s must specify an amount value as well as an account, either by providing a `Plutus::Account` to `account` or by passing in an `account_name` string.
 
@@ -119,10 +121,10 @@ And here's the entry:
 entry = Plutus::Entry.build(
                 :description => "Sold some widgets",
                 :debits => [
-                  {:account => "Accounts Receivable", :amount => 50}],
+                  {:account_name => "Accounts Receivable", :amount => 50}],
                 :credits => [
-                  {:account => "Sales Revenue", :amount => 45},
-                  {:account => "Sales Tax Payable", :amount => 5}])
+                  {:account_name => "Sales Revenue", :amount => 45},
+                  {:account_name => "Sales Tax Payable", :amount => 5}])
 entry.save
 ```
 
@@ -244,9 +246,9 @@ Plutus is also compatible with the [Money](https://github.com/RubyMoney/money) g
 entry = Plutus::Entry.build(
                 :description => "Order placed for widgets",
                 :debits => [
-                  {:account => "Cash", :amount => money.amount}],
+                  {:account_name => "Cash", :amount => money.amount}],
                 :credits => [
-                  {:account => "Unearned Revenue", :amount => money.amount}])
+                  {:account_name => "Unearned Revenue", :amount => money.amount}])
 ```
 
 Multitenancy Support
@@ -325,8 +327,10 @@ Testing
 
 [Rspec](http://rspec.info/) tests are provided. Run `bundle install` then `rake`.
 
-Contributors
-============
+Contributing and Contributors
+=============================
+
+There's a guide to contributing to Plutus (both code and general help) over in [CONTRIBUTING](https://github.com/mbulat/plutus/blob/master/CONTRIBUTING.md)
 
 Many thanks to all our contributors! Check them all at:
 

app/models/plutus/account.rb

@@ -30,6 +30,8 @@ module Plutus
   #
   # @author Michael Bulat
   class Account < ActiveRecord::Base
+    class_attribute :normal_credit_balance
+
     has_many :credit_amounts, :extend => AmountsExtension, :class_name => 'Plutus::CreditAmount'
     has_many :debit_amounts, :extend => AmountsExtension, :class_name => 'Plutus::DebitAmount'
     has_many :credit_entries, :through => :credit_amounts, :source => :entry, :class_name => 'Plutus::Entry'
@@ -43,6 +45,32 @@ class Account < ActiveRecord::Base
       include Plutus::NoTenancy
     end
 
+    # The balance of the account. This instance method is intended for use only
+    # on instances of account subclasses.
+    #
+    # If the account has a normal credit balance, the debits are subtracted from the credits
+    # unless this is a contra account, in which case credits are substracted from debits.
+    #
+    # For a normal debit balance, the credits are subtracted from the debits
+    # unless this is a contra account, in which case debits are subtracted from credits.
+    #
+    # @example
+    #   >> liability.balance
+    #   => #<BigDecimal:103259bb8,'0.2E4',4(12)>
+    #
+    # @return [BigDecimal] The decimal value balance
+    def balance
+      unless self.class == Plutus::Account
+        if self.normal_credit_balance ^ contra
+          credits_balance - debits_balance
+        else
+          debits_balance - credits_balance
+        end
+      else
+        raise(NoMethodError, "undefined method 'balance'")
+      end
+    end
+
     # The credit balance for the account.
     #
     # @example
@@ -65,6 +93,33 @@ def debits_balance
       debit_amounts.balance
     end
 
+    # This class method is used to return the balance of all accounts
+    # for a given class and is intended for use only on account subclasses.
+    #
+    # Contra accounts are automatically subtracted from the balance.
+    #
+    # @example
+    #   >> Plutus::Liability.balance
+    #   => #<BigDecimal:1030fcc98,'0.82875E5',8(20)>
+    #
+    # @return [BigDecimal] The decimal value balance
+    def self.balance
+      unless self.new.class == Plutus::Account
+        accounts_balance = BigDecimal.new('0')
+        accounts = self.all
+        accounts.each do |account|
+          unless account.contra
+            accounts_balance += account.balance
+          else
+            accounts_balance -= account.balance
+          end
+        end
+        accounts_balance
+      else
+        raise(NoMethodError, "undefined method 'balance'")
+      end
+    end
+
     # The trial balance of all accounts in the system. This should always equal zero,
     # otherwise there is an error in the system.
     #

app/models/plutus/asset.rb

@@ -9,6 +9,8 @@ module Plutus
   # @author Michael Bulat
   class Asset < Account
 
+    self.normal_credit_balance = false
+
     # The balance of the account.
     #
     # Assets have normal debit balances, so the credits are subtracted from the debits
@@ -20,11 +22,7 @@ class Asset < Account
     #
     # @return [BigDecimal] The decimal value balance
     def balance
-      unless contra
-        debits_balance - credits_balance
-      else
-        credits_balance - debits_balance
-      end
+      super
     end
 
     # This class method is used to return
@@ -38,16 +36,7 @@ def balance
     #
     # @return [BigDecimal] The decimal value balance
     def self.balance
-      accounts_balance = BigDecimal.new('0')
-      accounts = self.all
-      accounts.each do |asset|
-        unless asset.contra
-          accounts_balance += asset.balance
-        else
-          accounts_balance -= asset.balance
-        end
-      end
-      accounts_balance
+      super
     end
   end
 end

app/models/plutus/equity.rb

@@ -9,6 +9,8 @@ module Plutus
   # @author Michael Bulat
   class Equity < Account
 
+    self.normal_credit_balance = true
+
     # The balance of the account.
     #
     # Equity accounts have normal credit balances, so the debits are subtracted from the credits
@@ -20,11 +22,7 @@ class Equity < Account
     #
     # @return [BigDecimal] The decimal value balance
     def balance
-      unless contra
-        credits_balance - debits_balance
-      else
-        debits_balance - credits_balance
-      end
+      super
     end
 
     # This class method is used to return
@@ -38,16 +36,7 @@ def balance
     #
     # @return [BigDecimal] The decimal value balance
     def self.balance
-      accounts_balance = BigDecimal.new('0')
-      accounts = self.all
-      accounts.each do |equity|
-        unless equity.contra
-          accounts_balance += equity.balance
-        else
-          accounts_balance -= equity.balance
-        end
-      end
-      accounts_balance
+      super
     end
   end
 end

app/models/plutus/expense.rb

@@ -9,6 +9,8 @@ module Plutus
   # @author Michael Bulat
   class Expense < Account
 
+    self.normal_credit_balance = false
+
     # The balance of the account.
     #
     # Expenses have normal debit balances, so the credits are subtracted from the debits
@@ -20,11 +22,7 @@ class Expense < Account
     #
     # @return [BigDecimal] The decimal value balance
     def balance
-      unless contra
-        debits_balance - credits_balance
-      else
-        credits_balance - debits_balance
-      end
+      super
     end
 
     # This class method is used to return
@@ -38,16 +36,7 @@ def balance
     #
     # @return [BigDecimal] The decimal value balance
     def self.balance
-      accounts_balance = BigDecimal.new('0')
-      accounts = self.all
-      accounts.each do |expense|
-        unless expense.contra
-          accounts_balance += expense.balance
-        else
-          accounts_balance -= expense.balance
-        end
-      end
-      accounts_balance
+      super
     end
   end
 end

app/models/plutus/liability.rb

@@ -9,6 +9,8 @@ module Plutus
   # @author Michael Bulat
   class Liability < Account
 
+    self.normal_credit_balance = true
+
     # The balance of the account.
     #
     # Liability accounts have normal credit balances, so the debits are subtracted from the credits
@@ -20,29 +22,21 @@ class Liability < Account
     #
     # @return [BigDecimal] The decimal value balance
     def balance
-      unless contra
-        credits_balance - debits_balance
-      else
-        debits_balance - credits_balance
-      end
+      super
     end
 
-    # Balance of all Liability accounts
+    # This class method is used to return
+    # the balance of all Liability accounts.
+    #
+    # Contra accounts are automatically subtracted from the balance.
     #
     # @example
     #   >> Plutus::Liability.balance
     #   => #<BigDecimal:1030fcc98,'0.82875E5',8(20)>
+    #
+    # @return [BigDecimal] The decimal value balance
     def self.balance
-      accounts_balance = BigDecimal.new('0')
-      accounts = self.all
-      accounts.each do |liability|
-        unless liability.contra
-          accounts_balance += liability.balance
-        else
-          accounts_balance -= liability.balance
-        end
-      end
-      accounts_balance
+      super
     end
   end
 end