455 lines
18 KiB
Python
455 lines
18 KiB
Python
from __future__ import unicode_literals
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import frappe
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from frappe import _
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from frappe.utils import date_diff, add_months, today, getdate, add_days, flt, get_last_day, get_first_day, cint, get_link_to_form, rounded
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from erpnext.accounts.utils import get_account_currency
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from frappe.email import sendmail_to_system_managers
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from frappe.utils.background_jobs import enqueue
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from erpnext.accounts.doctype.accounting_dimension.accounting_dimension import get_accounting_dimensions
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def validate_service_stop_date(doc):
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''' Validates service_stop_date for Purchase Invoice and Sales Invoice '''
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enable_check = "enable_deferred_revenue" \
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if doc.doctype=="Sales Invoice" else "enable_deferred_expense"
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old_stop_dates = {}
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old_doc = frappe.db.get_all("{0} Item".format(doc.doctype),
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{"parent": doc.name}, ["name", "service_stop_date"])
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for d in old_doc:
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old_stop_dates[d.name] = d.service_stop_date or ""
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for item in doc.items:
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if not item.get(enable_check): continue
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if item.service_stop_date:
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if date_diff(item.service_stop_date, item.service_start_date) < 0:
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frappe.throw(_("Service Stop Date cannot be before Service Start Date"))
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if date_diff(item.service_stop_date, item.service_end_date) > 0:
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frappe.throw(_("Service Stop Date cannot be after Service End Date"))
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if old_stop_dates and old_stop_dates.get(item.name) and item.service_stop_date!=old_stop_dates.get(item.name):
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frappe.throw(_("Cannot change Service Stop Date for item in row {0}").format(item.idx))
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def build_conditions(process_type, account, company):
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conditions=''
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deferred_account = "item.deferred_revenue_account" if process_type=="Income" else "item.deferred_expense_account"
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if account:
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conditions += "AND %s='%s'"%(deferred_account, account)
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elif company:
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conditions += f"AND p.company = {frappe.db.escape(company)}"
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return conditions
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def convert_deferred_expense_to_expense(deferred_process, start_date=None, end_date=None, conditions=''):
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# book the expense/income on the last day, but it will be trigger on the 1st of month at 12:00 AM
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if not start_date:
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start_date = add_months(today(), -1)
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if not end_date:
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end_date = add_days(today(), -1)
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# check for the purchase invoice for which GL entries has to be done
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invoices = frappe.db.sql_list('''
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select distinct item.parent
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from `tabPurchase Invoice Item` item, `tabPurchase Invoice` p
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where item.service_start_date<=%s and item.service_end_date>=%s
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and item.enable_deferred_expense = 1 and item.parent=p.name
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and item.docstatus = 1 and ifnull(item.amount, 0) > 0
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{0}
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'''.format(conditions), (end_date, start_date)) #nosec
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# For each invoice, book deferred expense
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for invoice in invoices:
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doc = frappe.get_doc("Purchase Invoice", invoice)
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book_deferred_income_or_expense(doc, deferred_process, end_date)
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if frappe.flags.deferred_accounting_error:
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send_mail(deferred_process)
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def convert_deferred_revenue_to_income(deferred_process, start_date=None, end_date=None, conditions=''):
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# book the expense/income on the last day, but it will be trigger on the 1st of month at 12:00 AM
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if not start_date:
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start_date = add_months(today(), -1)
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if not end_date:
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end_date = add_days(today(), -1)
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# check for the sales invoice for which GL entries has to be done
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invoices = frappe.db.sql_list('''
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select distinct item.parent
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from `tabSales Invoice Item` item, `tabSales Invoice` p
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where item.service_start_date<=%s and item.service_end_date>=%s
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and item.enable_deferred_revenue = 1 and item.parent=p.name
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and item.docstatus = 1 and ifnull(item.amount, 0) > 0
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{0}
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'''.format(conditions), (end_date, start_date)) #nosec
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for invoice in invoices:
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doc = frappe.get_doc("Sales Invoice", invoice)
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book_deferred_income_or_expense(doc, deferred_process, end_date)
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if frappe.flags.deferred_accounting_error:
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send_mail(deferred_process)
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def get_booking_dates(doc, item, posting_date=None):
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if not posting_date:
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posting_date = add_days(today(), -1)
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last_gl_entry = False
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deferred_account = "deferred_revenue_account" if doc.doctype=="Sales Invoice" else "deferred_expense_account"
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prev_gl_entry = frappe.db.sql('''
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select name, posting_date from `tabGL Entry` where company=%s and account=%s and
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voucher_type=%s and voucher_no=%s and voucher_detail_no=%s
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order by posting_date desc limit 1
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''', (doc.company, item.get(deferred_account), doc.doctype, doc.name, item.name), as_dict=True)
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prev_gl_via_je = frappe.db.sql('''
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SELECT p.name, p.posting_date FROM `tabJournal Entry` p, `tabJournal Entry Account` c
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WHERE p.name = c.parent and p.company=%s and c.account=%s
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and c.reference_type=%s and c.reference_name=%s
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and c.reference_detail_no=%s and c.docstatus < 2 order by posting_date desc limit 1
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''', (doc.company, item.get(deferred_account), doc.doctype, doc.name, item.name), as_dict=True)
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if prev_gl_via_je:
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if (not prev_gl_entry) or (prev_gl_entry and
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prev_gl_entry[0].posting_date < prev_gl_via_je[0].posting_date):
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prev_gl_entry = prev_gl_via_je
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if prev_gl_entry:
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start_date = getdate(add_days(prev_gl_entry[0].posting_date, 1))
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else:
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start_date = item.service_start_date
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end_date = get_last_day(start_date)
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if end_date >= item.service_end_date:
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end_date = item.service_end_date
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last_gl_entry = True
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elif item.service_stop_date and end_date >= item.service_stop_date:
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end_date = item.service_stop_date
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last_gl_entry = True
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if end_date > getdate(posting_date):
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end_date = posting_date
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if getdate(start_date) <= getdate(end_date):
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return start_date, end_date, last_gl_entry
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else:
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return None, None, None
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def calculate_monthly_amount(doc, item, last_gl_entry, start_date, end_date, total_days, total_booking_days, account_currency):
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amount, base_amount = 0, 0
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if not last_gl_entry:
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total_months = (item.service_end_date.year - item.service_start_date.year) * 12 + \
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(item.service_end_date.month - item.service_start_date.month) + 1
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prorate_factor = flt(date_diff(item.service_end_date, item.service_start_date)) \
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/ flt(date_diff(get_last_day(item.service_end_date), get_first_day(item.service_start_date)))
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actual_months = rounded(total_months * prorate_factor, 1)
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already_booked_amount, already_booked_amount_in_account_currency = get_already_booked_amount(doc, item)
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base_amount = flt(item.base_net_amount / actual_months, item.precision("base_net_amount"))
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if base_amount + already_booked_amount > item.base_net_amount:
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base_amount = item.base_net_amount - already_booked_amount
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if account_currency==doc.company_currency:
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amount = base_amount
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else:
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amount = flt(item.net_amount/actual_months, item.precision("net_amount"))
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if amount + already_booked_amount_in_account_currency > item.net_amount:
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amount = item.net_amount - already_booked_amount_in_account_currency
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if not (get_first_day(start_date) == start_date and get_last_day(end_date) == end_date):
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partial_month = flt(date_diff(end_date, start_date)) \
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/ flt(date_diff(get_last_day(end_date), get_first_day(start_date)))
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base_amount = rounded(partial_month, 1) * base_amount
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amount = rounded(partial_month, 1) * amount
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else:
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already_booked_amount, already_booked_amount_in_account_currency = get_already_booked_amount(doc, item)
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base_amount = flt(item.base_net_amount - already_booked_amount, item.precision("base_net_amount"))
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if account_currency==doc.company_currency:
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amount = base_amount
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else:
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amount = flt(item.net_amount - already_booked_amount_in_account_currency, item.precision("net_amount"))
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return amount, base_amount
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def calculate_amount(doc, item, last_gl_entry, total_days, total_booking_days, account_currency):
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amount, base_amount = 0, 0
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if not last_gl_entry:
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base_amount = flt(item.base_net_amount*total_booking_days/flt(total_days), item.precision("base_net_amount"))
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if account_currency==doc.company_currency:
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amount = base_amount
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else:
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amount = flt(item.net_amount*total_booking_days/flt(total_days), item.precision("net_amount"))
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else:
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already_booked_amount, already_booked_amount_in_account_currency = get_already_booked_amount(doc, item)
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base_amount = flt(item.base_net_amount - already_booked_amount, item.precision("base_net_amount"))
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if account_currency==doc.company_currency:
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amount = base_amount
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else:
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amount = flt(item.net_amount - already_booked_amount_in_account_currency, item.precision("net_amount"))
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return amount, base_amount
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def get_already_booked_amount(doc, item):
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if doc.doctype == "Sales Invoice":
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total_credit_debit, total_credit_debit_currency = "debit", "debit_in_account_currency"
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deferred_account = "deferred_revenue_account"
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else:
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total_credit_debit, total_credit_debit_currency = "credit", "credit_in_account_currency"
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deferred_account = "deferred_expense_account"
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gl_entries_details = frappe.db.sql('''
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select sum({0}) as total_credit, sum({1}) as total_credit_in_account_currency, voucher_detail_no
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from `tabGL Entry` where company=%s and account=%s and voucher_type=%s and voucher_no=%s and voucher_detail_no=%s
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group by voucher_detail_no
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'''.format(total_credit_debit, total_credit_debit_currency),
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(doc.company, item.get(deferred_account), doc.doctype, doc.name, item.name), as_dict=True)
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journal_entry_details = frappe.db.sql('''
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SELECT sum(c.{0}) as total_credit, sum(c.{1}) as total_credit_in_account_currency, reference_detail_no
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FROM `tabJournal Entry` p , `tabJournal Entry Account` c WHERE p.name = c.parent and
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p.company = %s and c.account=%s and c.reference_type=%s and c.reference_name=%s and c.reference_detail_no=%s
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and p.docstatus < 2 group by reference_detail_no
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'''.format(total_credit_debit, total_credit_debit_currency),
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(doc.company, item.get(deferred_account), doc.doctype, doc.name, item.name), as_dict=True)
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already_booked_amount = gl_entries_details[0].total_credit if gl_entries_details else 0
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already_booked_amount += journal_entry_details[0].total_credit if journal_entry_details else 0
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if doc.currency == doc.company_currency:
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already_booked_amount_in_account_currency = already_booked_amount
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else:
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already_booked_amount_in_account_currency = gl_entries_details[0].total_credit_in_account_currency if gl_entries_details else 0
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already_booked_amount_in_account_currency += journal_entry_details[0].total_credit_in_account_currency if journal_entry_details else 0
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return already_booked_amount, already_booked_amount_in_account_currency
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def book_deferred_income_or_expense(doc, deferred_process, posting_date=None):
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enable_check = "enable_deferred_revenue" \
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if doc.doctype=="Sales Invoice" else "enable_deferred_expense"
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def _book_deferred_revenue_or_expense(item, via_journal_entry, submit_journal_entry, book_deferred_entries_based_on):
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start_date, end_date, last_gl_entry = get_booking_dates(doc, item, posting_date=posting_date)
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if not (start_date and end_date): return
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account_currency = get_account_currency(item.expense_account)
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if doc.doctype == "Sales Invoice":
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against, project = doc.customer, doc.project
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credit_account, debit_account = item.income_account, item.deferred_revenue_account
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else:
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against, project = doc.supplier, item.project
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credit_account, debit_account = item.deferred_expense_account, item.expense_account
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total_days = date_diff(item.service_end_date, item.service_start_date) + 1
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total_booking_days = date_diff(end_date, start_date) + 1
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if book_deferred_entries_based_on == 'Months':
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amount, base_amount = calculate_monthly_amount(doc, item, last_gl_entry,
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start_date, end_date, total_days, total_booking_days, account_currency)
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else:
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amount, base_amount = calculate_amount(doc, item, last_gl_entry,
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total_days, total_booking_days, account_currency)
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if not amount:
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return
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if via_journal_entry:
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book_revenue_via_journal_entry(doc, credit_account, debit_account, against, amount,
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base_amount, end_date, project, account_currency, item.cost_center, item, deferred_process, submit_journal_entry)
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else:
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make_gl_entries(doc, credit_account, debit_account, against,
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amount, base_amount, end_date, project, account_currency, item.cost_center, item, deferred_process)
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# Returned in case of any errors because it tries to submit the same record again and again in case of errors
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if frappe.flags.deferred_accounting_error:
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return
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if getdate(end_date) < getdate(posting_date) and not last_gl_entry:
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_book_deferred_revenue_or_expense(item, via_journal_entry, submit_journal_entry, book_deferred_entries_based_on)
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via_journal_entry = cint(frappe.db.get_singles_value('Accounts Settings', 'book_deferred_entries_via_journal_entry'))
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submit_journal_entry = cint(frappe.db.get_singles_value('Accounts Settings', 'submit_journal_entries'))
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book_deferred_entries_based_on = frappe.db.get_singles_value('Accounts Settings', 'book_deferred_entries_based_on')
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for item in doc.get('items'):
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if item.get(enable_check):
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_book_deferred_revenue_or_expense(item, via_journal_entry, submit_journal_entry, book_deferred_entries_based_on)
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def process_deferred_accounting(posting_date=None):
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''' Converts deferred income/expense into income/expense
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Executed via background jobs on every month end '''
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if not posting_date:
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posting_date = today()
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if not cint(frappe.db.get_singles_value('Accounts Settings', 'automatically_process_deferred_accounting_entry')):
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return
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start_date = add_months(today(), -1)
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end_date = add_days(today(), -1)
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companies = frappe.get_all('Company')
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for company in companies:
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for record_type in ('Income', 'Expense'):
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doc = frappe.get_doc(dict(
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doctype='Process Deferred Accounting',
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company=company.name,
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posting_date=posting_date,
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start_date=start_date,
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end_date=end_date,
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type=record_type
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))
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doc.insert()
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doc.submit()
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def make_gl_entries(doc, credit_account, debit_account, against,
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amount, base_amount, posting_date, project, account_currency, cost_center, item, deferred_process=None):
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# GL Entry for crediting the amount in the deferred expense
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from erpnext.accounts.general_ledger import make_gl_entries
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if amount == 0: return
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gl_entries = []
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gl_entries.append(
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doc.get_gl_dict({
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"account": credit_account,
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"against": against,
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"credit": base_amount,
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"credit_in_account_currency": amount,
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"cost_center": cost_center,
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"voucher_detail_no": item.name,
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'posting_date': posting_date,
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'project': project,
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'against_voucher_type': 'Process Deferred Accounting',
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'against_voucher': deferred_process
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}, account_currency, item=item)
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)
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# GL Entry to debit the amount from the expense
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gl_entries.append(
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doc.get_gl_dict({
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"account": debit_account,
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"against": against,
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"debit": base_amount,
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"debit_in_account_currency": amount,
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"cost_center": cost_center,
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"voucher_detail_no": item.name,
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'posting_date': posting_date,
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'project': project,
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'against_voucher_type': 'Process Deferred Accounting',
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'against_voucher': deferred_process
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}, account_currency, item=item)
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)
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if gl_entries:
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try:
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make_gl_entries(gl_entries, cancel=(doc.docstatus == 2), merge_entries=True)
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frappe.db.commit()
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except:
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frappe.db.rollback()
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traceback = frappe.get_traceback()
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frappe.log_error(message=traceback)
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frappe.flags.deferred_accounting_error = True
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def send_mail(deferred_process):
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title = _("Error while processing deferred accounting for {0}").format(deferred_process)
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link = get_link_to_form('Process Deferred Accounting', deferred_process)
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content = _("Deferred accounting failed for some invoices:") + "\n"
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content += _("Please check Process Deferred Accounting {0} and submit manually after resolving errors.").format(link)
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sendmail_to_system_managers(title, content)
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def book_revenue_via_journal_entry(doc, credit_account, debit_account, against,
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amount, base_amount, posting_date, project, account_currency, cost_center, item,
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deferred_process=None, submit='No'):
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if amount == 0: return
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journal_entry = frappe.new_doc('Journal Entry')
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journal_entry.posting_date = posting_date
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journal_entry.company = doc.company
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journal_entry.voucher_type = 'Deferred Revenue' if doc.doctype == 'Sales Invoice' \
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else 'Deferred Expense'
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debit_entry = {
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'account': credit_account,
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'credit': base_amount,
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'credit_in_account_currency': amount,
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'party_type': 'Customer' if doc.doctype == 'Sales Invoice' else 'Supplier',
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'party': against,
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'account_currency': account_currency,
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'reference_name': doc.name,
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'reference_type': doc.doctype,
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'reference_detail_no': item.name,
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'cost_center': cost_center,
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'project': project,
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}
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credit_entry = {
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'account': debit_account,
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'debit': base_amount,
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'debit_in_account_currency': amount,
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'party_type': 'Customer' if doc.doctype == 'Sales Invoice' else 'Supplier',
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'party': against,
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'account_currency': account_currency,
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'reference_name': doc.name,
|
|
'reference_type': doc.doctype,
|
|
'reference_detail_no': item.name,
|
|
'cost_center': cost_center,
|
|
'project': project,
|
|
}
|
|
|
|
for dimension in get_accounting_dimensions():
|
|
debit_entry.update({
|
|
dimension: item.get(dimension)
|
|
})
|
|
|
|
credit_entry.update({
|
|
dimension: item.get(dimension)
|
|
})
|
|
|
|
journal_entry.append('accounts', debit_entry)
|
|
journal_entry.append('accounts', credit_entry)
|
|
|
|
try:
|
|
journal_entry.save()
|
|
|
|
if submit:
|
|
journal_entry.submit()
|
|
except:
|
|
frappe.db.rollback()
|
|
traceback = frappe.get_traceback()
|
|
frappe.log_error(message=traceback)
|
|
|
|
frappe.flags.deferred_accounting_error = True
|
|
|
|
def get_deferred_booking_accounts(doctype, voucher_detail_no, dr_or_cr):
|
|
|
|
if doctype == 'Sales Invoice':
|
|
credit_account, debit_account = frappe.db.get_value('Sales Invoice Item', {'name': voucher_detail_no},
|
|
['income_account', 'deferred_revenue_account'])
|
|
else:
|
|
credit_account, debit_account = frappe.db.get_value('Purchase Invoice Item', {'name': voucher_detail_no},
|
|
['deferred_expense_account', 'expense_account'])
|
|
|
|
if dr_or_cr == 'Debit':
|
|
return debit_account
|
|
else:
|
|
return credit_account
|
|
|
|
|