public GeneralLedgerEntry GetClosingEntry(AccountIsDeactivated accountIsDeactivated,
EquityAccount retainedEarningsAccount, LocalDateTime closedOn,
GeneralLedgerEntryIdentifier closingGeneralLedgerEntryIdentifier)
{
var entry = new GeneralLedgerEntry(closingGeneralLedgerEntryIdentifier,
new GeneralLedgerEntryNumber("jec", int.Parse(_accountingPeriod.ToString())), _accountingPeriod,
closedOn);
foreach (var account in _current.Where(x => x.Balance != Money.Zero)
.OrderBy(x => x.AccountNumber.ToInt32()))
{
switch (account)
{
case IncomeAccount: {
if (account.Balance > Money.Zero)
{
entry.ApplyDebit(new(account.AccountNumber, account.Balance), IgnoreInactiveAccount);
}
else
{
entry.ApplyCredit(new(account.AccountNumber, -account.Balance), IgnoreInactiveAccount);
}
continue;
}
case ExpenseAccount:
if (account.Balance > Money.Zero)
{
entry.ApplyCredit(new(account.AccountNumber, account.Balance), IgnoreInactiveAccount);
}
else
{
entry.ApplyDebit(new(account.AccountNumber, -account.Balance), IgnoreInactiveAccount);
}
continue;
default:
continue;
}
}
var retainedEarnings = entry.Debits.Select(x => x.Amount).Sum() -
entry.Credits.Select(x => x.Amount).Sum();
if (retainedEarnings < Money.Zero)
{
entry.ApplyDebit(new(retainedEarningsAccount.AccountNumber, -retainedEarnings), accountIsDeactivated);
}
else if (retainedEarnings > Money.Zero)
{
entry.ApplyCredit(new(retainedEarningsAccount.AccountNumber, retainedEarnings), accountIsDeactivated);
}
entry.Post();
return(entry);
}
public GeneralLedgerEntry GetClosingEntry(ChartOfAccounts chartOfAccounts,
AccountNumber retainedEarningsAccountNumber, DateTimeOffset closedOn,
GeneralLedgerEntryIdentifier closingGeneralLedgerEntryIdentifier)
{
var entry = new GeneralLedgerEntry(closingGeneralLedgerEntryIdentifier,
new GeneralLedgerEntryNumber("jec", int.Parse(_period.ToString())), _period, closedOn);
foreach (var(accountNumber, amount) in _income)
{
if (amount == Money.Zero)
{
continue;
}
if (amount > Money.Zero)
{
entry.ApplyCredit(new Credit(accountNumber, amount), chartOfAccounts);
}
else
{
entry.ApplyDebit(new Debit(accountNumber, -amount), chartOfAccounts);
}
}
foreach (var(accountNumber, amount) in _expenses)
{
if (amount == Money.Zero)
{
continue;
}
if (amount < Money.Zero)
{
entry.ApplyCredit(new Credit(accountNumber, amount), chartOfAccounts);
}
else
{
entry.ApplyDebit(new Debit(accountNumber, -amount), chartOfAccounts);
}
}
var retainedEarnings = entry.Debits.Select(x => x.Amount).Sum() -
entry.Credits.Select(x => x.Amount).Sum();
if (retainedEarnings < Money.Zero)
{
entry.ApplyDebit(new Debit(retainedEarningsAccountNumber, -retainedEarnings), chartOfAccounts);
}
else if (retainedEarnings > Money.Zero)
{
entry.ApplyCredit(new Credit(retainedEarningsAccountNumber, retainedEarnings), chartOfAccounts);
}
entry.Post();
return(entry);
}
public void TransferEntry(GeneralLedgerEntry generalLedgerEntry)
{
generalLedgerEntry.MustBeInBalance();
generalLedgerEntry.MustBePosted();
ProfitAndLoss.Transfer(generalLedgerEntry);
TrialBalance.Transfer(generalLedgerEntry);
TrialBalance.MustBeInBalance();
_generalLedgerEntryIdentifiers.Remove(generalLedgerEntry.Identifier);
}
public void Transfer(GeneralLedgerEntry generalLedgerEntry)
{
foreach (var credit in generalLedgerEntry.Credits)
{
_current.AddOrUpdate(credit.AccountNumber, () => _chartOfAccounts[credit.AccountNumber],
account => account.Credit(credit.Amount));
}
foreach (var debit in generalLedgerEntry.Debits)
{
_current.AddOrUpdate(debit.AccountNumber, () => _chartOfAccounts[debit.AccountNumber],
account => account.Debit(debit.Amount));
}
}
public void TransferEntry(GeneralLedgerEntry generalLedgerEntry)
{
if (!_periodClosing)
{
throw new PeriodClosingInProcessException(_period);
}
generalLedgerEntry.MustBeInBalance();
generalLedgerEntry.MustBePosted();
_trialBalance.Transfer(generalLedgerEntry);
_profitAndLoss.Transfer(generalLedgerEntry);
_untransferredEntryIdentifiers.Remove(generalLedgerEntry.Identifier);
}
public void Apply(GeneralLedgerEntry generalLedgerEntry, ChartOfAccounts chartOfAccounts)
{
foreach (var credit in Credits)
{
generalLedgerEntry.ApplyCredit(
new Credit(new AccountNumber(credit.AccountNumber), new Money(credit.Amount)), chartOfAccounts);
}
foreach (var debit in Debits)
{
generalLedgerEntry.ApplyDebit(
new Debit(new AccountNumber(debit.AccountNumber), new Money(debit.Amount)), chartOfAccounts);
}
}
public void Transfer(GeneralLedgerEntry generalLedgerEntry)
{
foreach (var debit in generalLedgerEntry.Debits)
{
_inner[debit.AccountNumber] = _inner.TryGetValue(debit.AccountNumber, out var amount)
? amount + debit.Amount
: debit.Amount;
}
foreach (var credit in generalLedgerEntry.Credits)
{
_inner[credit.AccountNumber] = _inner.TryGetValue(credit.AccountNumber, out var amount)
? amount - credit.Amount
: -credit.Amount;
}
}
public void Transfer(GeneralLedgerEntry generalLedgerEntry)
{
foreach (var credit in generalLedgerEntry.Credits)
{
var accountType = AccountType.OfAccountNumber(credit.AccountNumber);
if (accountType is AccountType.ExpenseAccount)
{
_expenses[credit.AccountNumber] = _expenses.TryGetValue(credit.AccountNumber, out var amount)
? amount + credit.Amount
: credit.Amount;
}
else if (accountType is AccountType.IncomeAccount)
{
_income[credit.AccountNumber] = _income.TryGetValue(credit.AccountNumber, out var amount)
? amount - credit.Amount
: -credit.Amount;
}
}
foreach (var debit in generalLedgerEntry.Debits)
{
var accountType = AccountType.OfAccountNumber(debit.AccountNumber);
if (accountType is AccountType.ExpenseAccount)
{
_expenses[debit.AccountNumber] = _expenses.TryGetValue(debit.AccountNumber, out var amount)
? amount - debit.Amount
: -debit.Amount;
}
else if (accountType is AccountType.IncomeAccount)
{
_income[debit.AccountNumber] = _income.TryGetValue(debit.AccountNumber, out var amount)
? amount + debit.Amount
: debit.Amount;
}
}
}