Initial commit: wanderbooks accounting semantics engine
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//! Chart of accounts: the five account types and the account registry.
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//!
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//! Every account has exactly one of five types. The type determines the
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//! account's *normal balance side*: assets and expenses are debit-normal,
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//! liabilities, equity, and revenue are credit-normal. Reports are built by
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//! grouping on type, so getting this right is the whole game.
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use crate::{Currency, LedgerError};
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use serde::{Deserialize, Serialize};
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use std::collections::HashMap;
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/// Opaque account handle. Created by [`ChartOfAccounts`]; never forged.
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pub type AccountId = u64;
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/// The five kinds of accounts. This list is closed: all of double-entry
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/// bookkeeping is expressed with these.
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#[derive(Clone, Copy, PartialEq, Eq, Debug, Serialize, Deserialize)]
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pub enum AccountType {
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/// What the business owns or is owed: cash, receivables, equipment.
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Asset,
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/// What the business owes: payables, loans.
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Liability,
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/// The owners' claim: capital, retained earnings.
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Equity,
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/// Increases to equity from operations: sales, fees.
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Revenue,
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/// Decreases to equity from operations: rent, wages, supplies.
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Expense,
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}
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/// Debit or credit: the two sides of every journal line.
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#[derive(Clone, Copy, PartialEq, Eq, Debug, Serialize, Deserialize)]
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pub enum Side {
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/// Left side. Increases assets and expenses.
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Debit,
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/// Right side. Increases liabilities, equity, and revenue.
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Credit,
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}
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impl AccountType {
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/// The side that increases an account of this type — its normal balance.
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pub fn normal_side(&self) -> Side {
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match self {
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AccountType::Asset | AccountType::Expense => Side::Debit,
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AccountType::Liability | AccountType::Equity | AccountType::Revenue => Side::Credit,
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}
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}
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/// True for the three types that appear on the balance sheet.
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pub fn is_balance_sheet(&self) -> bool {
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matches!(
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self,
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AccountType::Asset | AccountType::Liability | AccountType::Equity
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)
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}
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}
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/// A single account in the chart of accounts.
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#[derive(Clone, Debug, Serialize, Deserialize)]
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pub struct Account {
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/// Opaque handle.
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pub id: AccountId,
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/// Human-meaningful code, e.g. `"1000"`. Unique within the chart.
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pub code: String,
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/// Display name, e.g. `"Cash"`.
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pub name: String,
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/// One of the five types. Determines reporting and normal side.
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pub account_type: AccountType,
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/// Hierarchy link, e.g. `"1010"` under `"1000"`. `None` for top-level.
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pub parent: Option<AccountId>,
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/// Header accounts organize the chart and take no postings.
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pub placeholder: bool,
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/// Day one: always the ledger's base currency (see R-5).
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pub currency: Currency,
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}
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/// The registry of accounts. Owns id allocation for accounts it holds.
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#[derive(Clone, Debug, Default)]
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pub struct ChartOfAccounts {
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accounts: HashMap<AccountId, Account>,
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by_code: HashMap<String, AccountId>,
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}
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impl ChartOfAccounts {
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/// Register an account. Codes must be unique and non-empty; a parent, if
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/// given, must already exist.
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pub fn add(
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&mut self,
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id: AccountId,
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code: &str,
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name: &str,
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account_type: AccountType,
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parent: Option<AccountId>,
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placeholder: bool,
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currency: Currency,
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) -> Result<(), LedgerError> {
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if code.is_empty() {
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return Err(LedgerError::EmptyAccountCode);
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}
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if self.by_code.contains_key(code) {
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return Err(LedgerError::DuplicateAccountCode(code.to_string()));
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}
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if let Some(p) = parent {
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if !self.accounts.contains_key(&p) {
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return Err(LedgerError::UnknownParentAccount(p));
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}
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}
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self.by_code.insert(code.to_string(), id);
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self.accounts.insert(
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id,
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Account {
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id,
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code: code.to_string(),
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name: name.to_string(),
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account_type,
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parent,
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placeholder,
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currency,
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},
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);
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Ok(())
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}
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/// Look up an account by id.
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pub fn get(&self, id: AccountId) -> Option<&Account> {
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self.accounts.get(&id)
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}
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/// Look up an account by code.
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pub fn find_by_code(&self, code: &str) -> Option<&Account> {
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self.by_code.get(code).and_then(|id| self.accounts.get(id))
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}
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/// Iterate over all accounts (order unspecified; sort by code for display).
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pub fn all(&self) -> impl Iterator<Item = &Account> {
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self.accounts.values()
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}
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/// Number of accounts in the chart.
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pub fn len(&self) -> usize {
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self.accounts.len()
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}
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/// True when the chart holds no accounts.
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pub fn is_empty(&self) -> bool {
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self.accounts.is_empty()
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}
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}
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