models.account

Represents an Account, the basic unit of accounting that groups the transactions of an Entity.

Module Contents

Classes

Account

Represents an account which groups related Transactions.

Attributes

account_type_enum

models.account.account_type_enum

class models.account.Account

Bases: python_accounting.mixins.IsolatingMixin, python_accounting.models.recyclable.Recyclable

Represents an account which groups related Transactions.

AccountType

Account Types as defined by IFRS and GAAP.

Type:

(StrEnum)

purchasables

A list of Account Types that can be used in purchasing Transactions.

Type:

(list of Account.AccountType)

__mapper_args__

id: sqlalchemy.orm.Mapped[int]

The primary key of the Account database record.

Type:

(int)

name: sqlalchemy.orm.Mapped[str]

The label of the Account.

Type:

(str)

description: sqlalchemy.orm.Mapped[str]

A narration of the purpose of the Account.

Type:

(str, optional)

account_code: sqlalchemy.orm.Mapped[int]

A serially generated code based on the type of the Account.

Type:

(int)

account_type: sqlalchemy.orm.Mapped[strenum.StrEnum]

The type of the Account.

Type:

(AccountType)

currency_id: sqlalchemy.orm.Mapped[int]

The id of the Currency model associated with the Account.

Type:

(int)

category_id: sqlalchemy.orm.Mapped[int]

The id of the Category model to which the Account belongs.

Type:

(int, optional)

currency: sqlalchemy.orm.Mapped[Currency]

The Currency associated with the Account.

Type:

(Currency)

category: sqlalchemy.orm.Mapped[Category]

The Category to which the Account belongs.

Type:

(Category, optional)

_get_account_code(session) → int

__repr__() → str

balance_movement(session, start_date: datetime.datetime, end_date: datetime.datetime) → decimal.Decimal

Get the change in the account balance between the given dates.

Parameters:

• session (Session) – The accounting session to which the Account belongs.

• start_date (datetime) – The earliest transaction date for Transaction amounts to be included in the balance.

• end_date (datetime) – The latest transaction date for Transaction amounts to be included in the balance.

Returns:

The difference between the balance of the Account at the start date and end date.

Return type:

Decimal

static section_balances(session, account_types: list, start_date: datetime.datetime = None, end_date: datetime.datetime = None, full_balance: bool = True) → dict

Gets the opening, movement and closing balances of the accounts of the given section (account types), organized by category.

Parameters:

• session (Session) – The accounting session to which the Account belongs.

• account_types (list of Account.AccountType) – The Account types belonging to the section.

• start_date (datetime) – The earliest transaction date for Transaction amounts to be included in the balance.

• end_date (datetime) – The latest transaction date for Transaction amounts to be included in the balance.

• full_balance (bool) – Whether to include opening balance amounts in the balance.

Returns:

A summary of the total opening, balance movement and closing balance, which details of totals by Category and the Accounts contained in each Category.

• opening (Decimal): The sum of opening balances of Accounts in the section.

• movement (Decimal): The movememt of the balances of Accounts in the section.

• closing (Decimal): The sum of opening closing of Accounts in the section.

• categories (dict): The Accounts belonging to the section separated by Category.

Return type:

dict

opening_balance(session, year: int = None) → decimal.Decimal

Gets the the opening balance for the account for the given year.

Parameters:

• session (Session) – The accounting session to which the Account belongs.

• year (int) – The calendar year for which to retrieve the opening balance.

Returns:

The total opening balance of the Account for the year.

Return type:

Decimal

closing_balance(session, end_date: datetime.datetime = None) → decimal.Decimal

Gets the the closing balance of the Account as at the given date.

Parameters:

• session (Session) – The accounting session to which the Account belongs.

• end_date (datetime) – The latest transaction date for Transaction amounts to be included in the balance.

Returns:

The total opening balance of the Account for the year.

Return type:

Decimal

statement(session, start_date: datetime.datetime = None, end_date: datetime.datetime = None, schedule: bool = False) → dict

Gets a chronological listing of the Transactions posted to the Account between

the dates given.

Parameters:

• session (Session) – The accounting session to which the Account belongs.

• start_date (datetime) – The earliest transaction date for Transaction amounts to be included in the statement.

• end_date (datetime) – The latest transaction date for Transaction amounts to be included in the statement.

• schedule (bool) – Whether to exclude assignable Transactions and only list clearable Transactions with outstanding amounts.

Raises:

InvalidAccountTypeError – If the Account type is not Receivable or Payable.

Returns:

With a A summary of the opening and closing balance in the case of a statement, the total, cleared and uncleared amounts if its a schedule together with a list of Transactions.

Statements.

• opening_balance (Decimal): The balance of the Account at the beginning of the statement period.

• transactions (list): Transactions posted to the Account during the period.

• closing_balance (Decimal): The balance of the Account at the end of the statement period.

Schedule.

• transactions (list): Outstanding clearable Transactions posted to the Account as at the end date.

• total_amount (Decimal): The total amount of the Transactions in the Schdeule.

• cleared_amount (Decimal): The amount of the Transactions in the Schdeule that has been cleared.

• uncleared_amount (Decimal): The amount of the Transactions in the Schdeule that is still outstanding.

Return type:

dict

validate(session) → None

Validates the Account properties.

Parameters:

session (Session) – The accounting session to which the Account belongs.

Raises:

InvalidCategoryAccountTypeError – If the account type of the Account does not match that of its assigned Category.

Returns:

None

validate_delete(session) → None

Validates if the account can be deleted.

Parameters:

session (Session) – The accounting session to which the Account belongs.

Raises:

HangingTransactionsError – If the Account has had Transactions during the current Reporting period.

Returns:

None