Merge pull request #14041 from manassolanki/deferred-account

Deferred account

erpnext/accounts/doctype/gl_entry/gl_entry.json

@@ -532,6 +532,37 @@
    "translatable": 0, 
    "unique": 0
   }, 
+  {
+   "allow_bulk_edit": 0, 
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "fieldname": "voucher_detail_no", 
+   "fieldtype": "Data", 
+   "hidden": 0, 
+   "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
+   "in_global_search": 0, 
+   "in_list_view": 0, 
+   "in_standard_filter": 0, 
+   "label": "Voucher Detail No", 
+   "length": 0, 
+   "no_copy": 0, 
+   "permlevel": 0, 
+   "precision": "", 
+   "print_hide": 0, 
+   "print_hide_if_no_value": 0, 
+   "read_only": 1, 
+   "remember_last_selected_value": 0, 
+   "report_hide": 0, 
+   "reqd": 0, 
+   "search_index": 0, 
+   "set_only_once": 0, 
+   "translatable": 0, 
+   "unique": 0
+  }, 
   {
    "allow_bulk_edit": 0, 
    "allow_on_submit": 0, 
@@ -772,6 +803,7 @@
  "issingle": 0, 
  "istable": 0, 
  "max_attachments": 0, 
+ "modified": "2018-05-15 02:12:50.035755", 
  "modified": "2018-04-23 02:15:22.297509", 
  "modified_by": "Administrator", 
  "module": "Accounts", 

erpnext/accounts/doctype/sales_invoice/sales_invoice.py

@@ -4,7 +4,7 @@
 from __future__ import unicode_literals
 import frappe, erpnext
 import frappe.defaults
-from frappe.utils import cint, flt
+from frappe.utils import cint, flt, add_months, today, date_diff, getdate, add_days
 from frappe import _, msgprint, throw
 from erpnext.accounts.party import get_party_account, get_due_date
 from erpnext.controllers.stock_controller import update_gl_entries_after
@@ -699,7 +699,7 @@ class SalesInvoice(SellingController):
 					account_currency = get_account_currency(item.income_account)
 					gl_entries.append(
 						self.get_gl_dict({
-							"account": item.income_account,
+							"account": item.income_account if not item.enable_deferred_revenue else item.deferred_revenue_account,
 							"against": self.customer,
 							"credit": item.base_net_amount,
 							"credit_in_account_currency": item.base_net_amount \
@@ -916,6 +916,86 @@ class SalesInvoice(SellingController):
 		for entry in self.payments:
 			if entry.amount < 0:
 				frappe.throw(_("Row #{0} (Payment Table): Amount must be positive").format(entry.idx))
+	
+	def book_income_for_deferred_revenue(self):
+		# book the income on the last day, but it will be trigger on the 1st of month at 12:00 AM
+		# start_date: 1st of the last month or the start date
+		# end_date: end_date or today-1
+
+		gl_entries = []
+		for item in self.get('items'):
+			last_gl_entry = False
+
+			booking_start_date = getdate(add_months(today(), -1))
+			booking_start_date = booking_start_date if booking_start_date>item.service_start_date else item.service_start_date
+
+			booking_end_date = getdate(add_days(today(), -1))
+			if booking_end_date>=item.service_end_date:
+				last_gl_entry = True
+				booking_end_date = item.service_end_date
+
+			total_days = date_diff(item.service_end_date, item.service_start_date)
+			total_booking_days = date_diff(booking_end_date, booking_start_date) + 1
+
+			account_currency = get_account_currency(item.income_account)
+			if not last_gl_entry:
+				base_amount = flt(item.base_net_amount*total_booking_days/flt(total_days), item.precision("base_net_amount"))
+				if account_currency==self.company_currency:
+					amount = base_amount
+				else:
+					amount = flt(item.net_amount*total_booking_days/flt(total_days), item.precision("net_amount"))
+			else:
+				gl_entries_details = frappe.db.sql('''
+					select sum(debit) as total_debit, sum(debit_in_account_currency) as total_debit_in_account_currency, voucher_detail_no
+					from `tabGL Entry` where company=%s and account=%s and voucher_type=%s and voucher_no=%s and voucher_detail_no=%s
+					group by voucher_detail_no
+				''', (self.company, item.deferred_revenue_account, "Sales Invoice", self.name, item.name), as_dict=True)[0]
+				base_amount = flt(item.base_net_amount - gl_entries_details.total_debit, item.precision("base_net_amount"))
+				if account_currency==self.company_currency:
+					amount = base_amount
+				else:
+					amount = flt(item.net_amount - gl_entries_details.total_debit_in_account_currency, item.precision("net_amount"))
+
+			# GL Entry for crediting the amount in the income
+			gl_entries.append(
+				self.get_gl_dict({
+					"account": item.income_account,
+					"against": self.customer,
+					"credit": base_amount,
+					"credit_in_account_currency": amount,
+					"cost_center": item.cost_center,
+					'posting_date': booking_end_date
+				}, account_currency)
+			)
+			# GL Entry to debit the amount from the deferred account
+			gl_entries.append(
+				self.get_gl_dict({
+					"account": item.deferred_revenue_account,
+					"against": self.customer,
+					"debit": base_amount,
+					"debit_in_account_currency": amount,
+					"cost_center": item.cost_center,
+					"voucher_detail_no": item.name,
+					'posting_date': booking_end_date
+				}, account_currency)
+			)
+
+		if gl_entries:
+			from erpnext.accounts.general_ledger import make_gl_entries
+			make_gl_entries(gl_entries, cancel=(self.docstatus == 2), merge_entries=True)
+
+
+def booked_deferred_revenue():
+	# check for the sales invoice for which GL entries has to be done
+	invoices = frappe.db.sql_list('''
+		select parent from `tabSales Invoice Item` where service_start_date<=%s and service_end_date>=%s
+	''', (today(), add_months(today(), -1)))
+
+	# ToDo also find the list on the basic of the GL entry, and make another list
+	for invoice in invoices:
+		doc = frappe.get_doc("Sales Invoice", invoice)
+		doc.book_income_for_deferred_revenue()
+
 
 def validate_inter_company_party(doctype, party, company, inter_company_invoice_reference):
 	if doctype == "Sales Invoice":

erpnext/hooks.py

@@ -236,6 +236,9 @@ scheduler_events = {
 		"erpnext.manufacturing.doctype.bom_update_tool.bom_update_tool.update_latest_price_in_all_boms",
 		"erpnext.assets.doctype.asset.asset.update_maintenance_status",
 		"erpnext.assets.doctype.asset.asset.make_post_gl_entry"
+  ],
+	"monthly": [
+		"erpnext.accounts.doctype.sales_invoice.sales_invoice.booked_deferred_revenue"
 	]
 }
 
@@ -277,4 +280,4 @@ regional_overrides = {
 	'Saudi Arabia': {
 		'erpnext.controllers.taxes_and_totals.update_itemised_tax_data': 'erpnext.regional.united_arab_emirates.utils.update_itemised_tax_data'
 	}
-}
+}

erpnext/setup/doctype/company/company.json

@@ -1217,6 +1217,39 @@
    "translatable": 0, 
    "unique": 0
   }, 
+  {
+   "allow_bulk_edit": 0, 
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "depends_on": "eval:!doc.__islocal", 
+   "fieldname": "default_deferred_revenue_account", 
+   "fieldtype": "Link", 
+   "hidden": 0, 
+   "ignore_user_permissions": 1, 
+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
+   "in_global_search": 0, 
+   "in_list_view": 0, 
+   "in_standard_filter": 0, 
+   "label": "Default Deferred Revenue Account", 
+   "length": 0, 
+   "no_copy": 1, 
+   "options": "Account", 
+   "permlevel": 0, 
+   "precision": "", 
+   "print_hide": 0, 
+   "print_hide_if_no_value": 0, 
+   "read_only": 0, 
+   "remember_last_selected_value": 0, 
+   "report_hide": 0, 
+   "reqd": 0, 
+   "search_index": 0, 
+   "set_only_once": 0, 
+   "translatable": 0, 
+   "unique": 0
+  }, 
   {
    "allow_bulk_edit": 0, 
    "allow_on_submit": 0, 
@@ -2496,7 +2529,7 @@
  "istable": 0, 
  "max_attachments": 0, 
  "menu_index": 0, 
- "modified": "2018-05-07 15:35:06.736602", 
+ "modified": "2018-05-14 06:02:22.105952", 
  "modified_by": "Administrator", 
  "module": "Setup", 
  "name": "Company", 

erpnext/stock/doctype/item/item.json

@@ -2517,6 +2517,163 @@
    "translatable": 0, 
    "unique": 0
   }, 
+  {
+   "allow_bulk_edit": 0, 
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 1, 
+   "columns": 0, 
+   "fieldname": "deferred_revenue", 
+   "fieldtype": "Section Break", 
+   "hidden": 0, 
+   "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
+   "in_global_search": 0, 
+   "in_list_view": 0, 
+   "in_standard_filter": 0, 
+   "label": "Deferred Revenue", 
+   "length": 0, 
+   "no_copy": 0, 
+   "permlevel": 0, 
+   "precision": "", 
+   "print_hide": 0, 
+   "print_hide_if_no_value": 0, 
+   "read_only": 0, 
+   "remember_last_selected_value": 0, 
+   "report_hide": 0, 
+   "reqd": 0, 
+   "search_index": 0, 
+   "set_only_once": 0, 
+   "translatable": 0, 
+   "unique": 0
+  }, 
+  {
+   "allow_bulk_edit": 0, 
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "fieldname": "enable_deferred_revenue", 
+   "fieldtype": "Check", 
+   "hidden": 0, 
+   "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
+   "in_global_search": 0, 
+   "in_list_view": 0, 
+   "in_standard_filter": 0, 
+   "label": "Enable Deferred Revenue", 
+   "length": 0, 
+   "no_copy": 0, 
+   "permlevel": 0, 
+   "precision": "", 
+   "print_hide": 0, 
+   "print_hide_if_no_value": 0, 
+   "read_only": 0, 
+   "remember_last_selected_value": 0, 
+   "report_hide": 0, 
+   "reqd": 0, 
+   "search_index": 0, 
+   "set_only_once": 0, 
+   "translatable": 0, 
+   "unique": 0
+  }, 
+  {
+   "allow_bulk_edit": 0, 
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "depends_on": "enable_deferred_revenue", 
+   "fieldname": "deferred_revenue_account", 
+   "fieldtype": "Link", 
+   "hidden": 0, 
+   "ignore_user_permissions": 1, 
+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
+   "in_global_search": 0, 
+   "in_list_view": 0, 
+   "in_standard_filter": 0, 
+   "label": "Deferred Revenue Account", 
+   "length": 0, 
+   "no_copy": 0, 
+   "options": "Account", 
+   "permlevel": 0, 
+   "precision": "", 
+   "print_hide": 0, 
+   "print_hide_if_no_value": 0, 
+   "read_only": 0, 
+   "remember_last_selected_value": 0, 
+   "report_hide": 0, 
+   "reqd": 0, 
+   "search_index": 0, 
+   "set_only_once": 0, 
+   "translatable": 0, 
+   "unique": 0
+  }, 
+  {
+   "allow_bulk_edit": 0, 
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "fieldname": "column_break_85", 
+   "fieldtype": "Column Break", 
+   "hidden": 0, 
+   "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
+   "in_global_search": 0, 
+   "in_list_view": 0, 
+   "in_standard_filter": 0, 
+   "length": 0, 
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+   "permlevel": 0, 
+   "precision": "", 
+   "print_hide": 0, 
+   "print_hide_if_no_value": 0, 
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+   "remember_last_selected_value": 0, 
+   "report_hide": 0, 
+   "reqd": 0, 
+   "search_index": 0, 
+   "set_only_once": 0, 
+   "translatable": 0, 
+   "unique": 0
+  }, 
+  {
+   "allow_bulk_edit": 0, 
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "depends_on": "enable_deferred_revenue", 
+   "fieldname": "no_of_months", 
+   "fieldtype": "Int", 
+   "hidden": 0, 
+   "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
+   "in_global_search": 0, 
+   "in_list_view": 0, 
+   "in_standard_filter": 0, 
+   "label": "No of Months", 
+   "length": 0, 
+   "no_copy": 0, 
+   "permlevel": 0, 
+   "precision": "", 
+   "print_hide": 0, 
+   "print_hide_if_no_value": 0, 
+   "read_only": 0, 
+   "remember_last_selected_value": 0, 
+   "report_hide": 0, 
+   "reqd": 0, 
+   "search_index": 0, 
+   "set_only_once": 0, 
+   "translatable": 0, 
+   "unique": 0
+  }, 
   {
    "allow_bulk_edit": 0, 
    "allow_on_submit": 0, 
@@ -3749,7 +3906,7 @@
  "issingle": 0,
  "istable": 0,
  "max_attachments": 1,
- "modified": "2018-05-07 14:54:24.479267",
+ "modified": "2018-05-14 14:54:24.479267",
  "modified_by": "Administrator",
  "module": "Stock",
  "name": "Item",

erpnext/stock/get_item_details.py

@@ -4,7 +4,7 @@
 from __future__ import unicode_literals
 import frappe
 from frappe import _, throw
-from frappe.utils import flt, cint, add_days, cstr
+from frappe.utils import flt, cint, add_days, cstr, add_months
 import json
 from erpnext.accounts.doctype.pricing_rule.pricing_rule import get_pricing_rule_for_item, set_transaction_type
 from erpnext.setup.utils import get_exchange_rate
@@ -254,6 +254,15 @@ def get_basic_details(args, item):
 		"last_purchase_rate": item.last_purchase_rate if args.get("doctype") in ["Purchase Order"] else 0
 	})
 
+	if item.enable_deferred_revenue:
+		service_end_date = add_months(args.transaction_date, item.no_of_months)
+		out.update({
+			"enable_deferred_revenue": item.enable_deferred_revenue, 
+			"deferred_revenue_account": get_default_deferred_revenue_account(args, item),
+			"service_start_date": args.transaction_date,
+			"service_end_date": service_end_date
+		})
+
 	# calculate conversion factor
 	if item.stock_uom == args.uom:
 		out.conversion_factor = 1.0
@@ -294,6 +303,14 @@ def get_default_expense_account(args, item):
 		or args.expense_account
 		or frappe.db.get_value("Item Group", item.item_group, "default_expense_account"))
 
+def get_default_deferred_revenue_account(args, item):
+	if item.enable_deferred_revenue:
+		return (item.deferred_revenue_account
+			or args.deferred_revenue_account
+			or frappe.db.get_value("Company", args.company, "default_deferred_revenue_account"))
+	else:
+		return None
+
 def get_default_cost_center(args, item):
 	return (frappe.db.get_value("Project", args.get("project"), "cost_center")
 		or (item.selling_cost_center if args.get("customer") else item.buying_cost_center)