Fixes to Financial Statements

erpnext/accounts/report/balance_sheet/balance_sheet.py

@@ -3,19 +3,51 @@
 
 from __future__ import unicode_literals
 import frappe
+from frappe import _
+from frappe.utils import flt
 from erpnext.accounts.report.financial_statements import (process_filters, get_period_list, get_columns, get_data)
 
 def execute(filters=None):
 	process_filters(filters)
 	period_list = get_period_list(filters.fiscal_year, filters.periodicity, from_beginning=True)
 
+	asset = get_data(filters.company, "Asset", "Debit", period_list, filters.depth)
+	liability = get_data(filters.company, "Liability", "Credit", period_list, filters.depth)
+	equity = get_data(filters.company, "Equity", "Credit", period_list, filters.depth)
+	provisional_profit_loss = get_provisional_profit_loss(asset, liability, equity, period_list)
+
 	data = []
-	for (root_type, balance_must_be) in (("Asset", "Debit"), ("Liability", "Credit"), ("Equity", "Credit")):
+	data.extend(asset or [])
-		result = get_data(filters.company, root_type, balance_must_be, period_list, filters.depth)
+	data.extend(liability or [])
-		data.extend(result or [])
+	data.extend(equity or [])
+	if provisional_profit_loss:
+		data.append(provisional_profit_loss)
 
 	columns = get_columns(period_list)
 
 	return columns, data
 
+def get_provisional_profit_loss(asset, liability, equity, period_list):
+	if asset and (liability or equity):
+		provisional_profit_loss = {
+			"account_name": _("Provisional Profit / Loss (Credit)"),
+			"account": None,
+			"is_profit_loss": True
+		}
 
+		has_value = False
+
+		for period in period_list:
+			effective_liability = 0.0
+			if liability:
+				effective_liability += flt(liability[-2][period.key])
+			if equity:
+				effective_liability += flt(equity[-2][period.key])
+
+			provisional_profit_loss[period.key] = flt(asset[-2][period.key]) - effective_liability
+
+			if provisional_profit_loss[period.key]:
+				has_value = True
+
+		if has_value:
+			return provisional_profit_loss

erpnext/accounts/report/financial_statements.py

@@ -5,7 +5,7 @@ from __future__ import unicode_literals
 import frappe
 from frappe import _, _dict
 from frappe.utils import (flt, cint, getdate, get_first_day, get_last_day,
-	add_months, add_days, now_datetime, formatdate)
+	add_months, add_days, formatdate)
 
 def process_filters(filters):
 	filters.depth = cint(filters.depth) or 3
@@ -19,7 +19,6 @@ def get_period_list(fiscal_year, periodicity, from_beginning=False):
 	start_date, end_date = frappe.db.get_value("Fiscal Year", fiscal_year, ["year_start_date", "year_end_date"])
 	start_date = getdate(start_date)
 	end_date = getdate(end_date)
-	today = now_datetime().date()
 
 	if periodicity == "Yearly":
 		period_list = [_dict({"to_date": end_date, "key": fiscal_year, "label": fiscal_year})]
@@ -45,18 +44,9 @@ def get_period_list(fiscal_year, periodicity, from_beginning=False):
 				# to_date should be the last day of the new to_date's month
 				to_date = get_last_day(to_date)
 
-			if to_date > today:
+			if to_date <= end_date:
-				# checking in the middle of the currenct fiscal year? don't show future periods
-				key = today.strftime("%b_%Y").lower()
-				label = formatdate(today, "MMM YYYY")
-				period_list.append(_dict({"to_date": today, "key": key, "label": label}))
-				break
-
-			elif to_date <= end_date:
 				# the normal case
-				key = to_date.strftime("%b_%Y").lower()
+				period_list.append(_dict({ "to_date": to_date }))
-				label = formatdate(to_date, "MMM YYYY")
-				period_list.append(_dict({"to_date": to_date, "key": key, "label": label}))
 
 				# if it ends before a full year
 				if to_date == end_date:
@@ -64,14 +54,19 @@ def get_period_list(fiscal_year, periodicity, from_beginning=False):
 
 			else:
 				# if a fiscal year ends before a 12 month period
-				key = end_date.strftime("%b_%Y").lower()
+				period_list.append(_dict({ "to_date": end_date }))
-				label = formatdate(end_date, "MMM YYYY")
-				period_list.append(_dict({"to_date": end_date, "key": key, "label": label}))
 				break
 
 	# common processing
 	for opts in period_list:
-		opts["key"] = opts["key"].replace(" ", "_").replace("-", "_")
+		key = opts["to_date"].strftime("%b_%Y").lower()
+		label = formatdate(opts["to_date"], "MMM YYYY")
+		opts.update({
+			"key": key.replace(" ", "_").replace("-", "_"),
+			"label": label,
+			"year_start_date": start_date,
+			"year_end_date": end_date
+		})
 
 		if from_beginning:
 			# set start date as None for all fiscal periods, used in case of Balance Sheet
@@ -81,14 +76,14 @@ def get_period_list(fiscal_year, periodicity, from_beginning=False):
 
 	return period_list
 
-def get_data(company, root_type, balance_must_be, period_list, depth, ignore_opening_and_closing_entries=False):
+def get_data(company, root_type, balance_must_be, period_list, depth, ignore_closing_entries=False):
 	accounts = get_accounts(company, root_type)
 	if not accounts:
 		return None
 
 	accounts, accounts_by_name = filter_accounts(accounts, depth)
 	gl_entries_by_account = get_gl_entries(company, root_type, period_list[0]["from_date"], period_list[-1]["to_date"],
-		accounts[0].lft, accounts[0].rgt, ignore_opening_and_closing_entries=ignore_opening_and_closing_entries)
+		accounts[0].lft, accounts[0].rgt, ignore_closing_entries=ignore_closing_entries)
 
 	calculate_values(accounts, gl_entries_by_account, period_list)
 	accumulate_values_into_parents(accounts, accounts_by_name, period_list)
@@ -121,6 +116,9 @@ def accumulate_values_into_parents(accounts, accounts_by_name, period_list):
 
 def prepare_data(accounts, balance_must_be, period_list):
 	out = []
+	year_start_date = period_list[0]["year_start_date"].strftime("%Y-%m-%d")
+	year_end_date = period_list[-1]["year_end_date"].strftime("%Y-%m-%d")
+
 	for d in accounts:
 		# add to output
 		has_value = False
@@ -128,7 +126,9 @@ def prepare_data(accounts, balance_must_be, period_list):
 			"account_name": d.account_name,
 			"account": d.name,
 			"parent_account": d.parent_account,
-			"indent": flt(d.indent)
+			"indent": flt(d.indent),
+			"year_start_date": year_start_date,
+			"year_end_date": year_end_date
 		}
 		for period in period_list:
 			if d.get(period.key):
@@ -204,12 +204,12 @@ def filter_accounts(accounts, depth):
 
 	return filtered_accounts, accounts_by_name
 
-def get_gl_entries(company, root_type, from_date, to_date, root_lft, root_rgt, ignore_opening_and_closing_entries=False):
+def get_gl_entries(company, root_type, from_date, to_date, root_lft, root_rgt, ignore_closing_entries=False):
 	"""Returns a dict like { "account": [gl entries], ... }"""
 	additional_conditions = []
 
-	if ignore_opening_and_closing_entries:
+	if ignore_closing_entries:
-		additional_conditions.append("and ifnull(is_opening, 'No')='No' and ifnull(voucher_type, '')!='Period Closing Voucher'")
+		additional_conditions.append("and ifnull(voucher_type, '')!='Period Closing Voucher'")
 
 	if from_date:
 		additional_conditions.append("and posting_date >= %(from_date)s")

erpnext/accounts/report/profit_and_loss_statement/profit_and_loss_statement.py

@@ -11,30 +11,29 @@ def execute(filters=None):
 	process_filters(filters)
 	period_list = get_period_list(filters.fiscal_year, filters.periodicity)
 
-	data = []
+	income = get_data(filters.company, "Income", "Credit", period_list, filters.depth, ignore_closing_entries=True)
-	income = get_data(filters.company, "Income", "Credit", period_list, filters.depth,
+	expense = get_data(filters.company, "Expense", "Debit", period_list, filters.depth, ignore_closing_entries=True)
-				ignore_opening_and_closing_entries=True)
+	net_profit_loss = get_net_profit_loss(income, expense, period_list)
-	expense = get_data(filters.company, "Expense", "Debit", period_list, filters.depth,
-				ignore_opening_and_closing_entries=True)
-	net_total = get_net_total(income, expense, period_list)
 
+	data = []
 	data.extend(income or [])
 	data.extend(expense or [])
-	if net_total:
+	if net_profit_loss:
-		data.append(net_total)
+		data.append(net_profit_loss)
 
 	columns = get_columns(period_list)
 
 	return columns, data
 
-def get_net_total(income, expense, period_list):
+def get_net_profit_loss(income, expense, period_list):
 	if income and expense:
-		net_total = {
+		net_profit_loss = {
 			"account_name": _("Net Profit / Loss"),
-			"account": None
+			"account": None,
+			"is_profit_loss": True
 		}
 
 		for period in period_list:
-			net_total[period.key] = flt(income[-2][period.key] - expense[-2][period.key], 3)
+			net_profit_loss[period.key] = flt(income[-2][period.key] - expense[-2][period.key], 3)
 
-		return net_total
+		return net_profit_loss

erpnext/public/js/financial_statements.js

@@ -38,7 +38,7 @@ erpnext.financial_statements = {
 		if (columnDef.df.fieldname=="account") {
 			var link = $("<a></a>")
 				.text(dataContext.account_name)
-				.attr("onclick", 'erpnext.financial_statements.open_general_ledger("' + dataContext.account + '")');
+				.attr("onclick", "erpnext.financial_statements.open_general_ledger(" + JSON.stringify(dataContext) + ")");
 
 			var span = $("<span></span>")
 				.css("padding-left", (cint(dataContext.indent) * 21) + "px")
@@ -51,17 +51,24 @@ erpnext.financial_statements = {
 		}
 
 		if (!dataContext.parent_account) {
-			value = $(value).css("font-weight", "bold").wrap("<p></p>").parent().html();
+			var $value = $(value).css("font-weight", "bold");
+			if (dataContext.is_profit_loss && dataContext[columnDef.df.fieldname] < 0) {
+				$value.addClass("text-danger");
+			}
+
+			value = $value.wrap("<p></p>").parent().html();
 		}
 
 		return value;
 	},
-	"open_general_ledger": function(account) {
+	"open_general_ledger": function(data) {
-		if (!account) return;
+		if (!data.account) return;
 
 		frappe.route_options = {
-			"account": account,
+			"account": data.account,
-			"company": frappe.query_report.filters_by_name.company.get_value()
+			"company": frappe.query_report.filters_by_name.company.get_value(),
+			"from_date": data.year_start_date,
+			"to_date": data.year_end_date
 		};
 		frappe.set_route("query-report", "General Ledger");
 	}