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);
}