/* global Immutable, React */
/* global createAtom */
(function () {
// NOTE: used by cheat_sheet.rst
'use strict';
var data = createAtom();
function toKey(s, postfix) {
if (postfix) {
s += ' ' + postfix;
}
return s.replace(/[^0-9a-z ]/gi, '').toLowerCase().split(/\s+/).join('-');
}
var Controls = React.createClass({
render: function () {
var state = this.props.p;
return React.DOM.div(null, operations.map(function (op) {
var label = op.get('label'), operations = op.get('operations');
return React.DOM.label(
{
key: toKey(label),
style: { display: 'block' },
className: (operations === state.get('active') ? 'highlight-op' : void 0)
},
React.DOM.input({
type: 'checkbox',
checked: state.get('operations').contains(operations),
onChange: function (e) {
if (e.target.checked) {
data.swap(function (d) {
return d.set('active', operations)
.update('operations', function (ops) {
return ops.add(operations)
});
});
} else {
data.swap(function (d) {
return d.set('active', null) // keep visible in state map
.update('operations', function (ops) {
return ops.remove(operations);
})
});
}
}
}),
" ",
label
);
}));
}
});
var Chart = React.createClass({
render: function () {
var lastop = Immutable.Map(
(this.props.p.get('active') || Immutable.List()).map(function (op) {
return [op.get('account'), op.has('credit') ? 'credit' : 'debit'];
})
);
return React.DOM.div(
null,
React.DOM.table(
{ className: 'table table-sm' },
React.DOM.thead(
null,
React.DOM.tr(
null,
React.DOM.th(),
React.DOM.th({ className: 'text-right' }, "Debit"),
React.DOM.th({ className: 'text-right' }, "Credit"),
React.DOM.th({ className: 'text-right' }, "Balance"))
),
React.DOM.tbody(
null,
this.accounts().map(function (data) {
var highlight = lastop.get(data.get('code'));
return React.DOM.tr(
{ key: data.get('code') },
React.DOM.th(null,
data.get('level') ? '\u2001 ' : '',
data.get('code'), ' ', data.get('label')),
React.DOM.td({
className: React.addons.classSet({
'text-right': true,
'highlight-op': highlight === 'debit'
})
}, format(data.get('debit'))),
React.DOM.td({
className: React.addons.classSet({
'text-right': true,
'highlight-op': highlight === 'credit'
})
}, format(data.get('credit'))),
React.DOM.td(
{ className: 'text-right' },
((data.get('debit') || data.get('credit'))
? format(data.get('debit') - data.get('credit'), 0)
: '')
)
);
})
)
)
);
},
accounts: function () {
var data = this.props.p.get('operations');
var totals = data.toIndexedSeq().flatten(true).reduce(function (acc, op) {
return acc
.updateIn([op.get('account'), 'debit'], function (d) {
return (d || 0) + op.get('debit', zero)(data);
})
.updateIn([op.get('account'), 'credit'], function (c) {
return (c || 0) + op.get('credit', zero)(data);
});
}, Immutable.Map());
return accounts.map(function (account) {
// for each account, add sum
return account.merge(
account.get('accounts').map(function (code) {
return totals.get(code, NULL);
}).reduce(function (acc, it) {
return acc.mergeWith(function (a, b) { return a + b; }, it, NULL);
})
);
});
}
});
data.addWatch('chart', function (k, m, prev, next) {
React.render(
React.createElement(Controls, { p: next }),
document.getElementById('chart-controls'));
React.render(
React.createElement(Chart, { p: next }),
document.querySelector('.chart-of-accounts'));
});
document.addEventListener('DOMContentLoaded', function () {
var chart = findAncestor(document.querySelector('.chart-of-accounts'), 'section');
if (!chart) { return; }
var controls = document.createElement('div');
controls.setAttribute('id', 'chart-controls');
chart.children[1].insertBefore(controls, chart.children[1].lastElementChild);
data.reset(Immutable.Map({
// last-selected operation
active: null,
// set of all currently enabled operations
operations: Immutable.OrderedSet()
}));
});
var NULL = Immutable.Map({ debit: 0, credit: 0 });
var ASSETS = {
code: 1,
label: "Assets",
BANK: { code: 11000, label: "Cash" },
ACCOUNTS_RECEIVABLE: { code: 13100, label: "Accounts Receivable" },
STOCK: { code: 14000, label: "Inventory" },
STOCK_OUT: { code: 14600, label: "Goods Issued Not Invoiced" },
BUILDINGS: { code: 17200, label: "Buildings" },
DEPRECIATION: { code: 17800, label: "Accumulated Depreciation" },
TAXES_PAID: { code: 19000, label: "Deferred Tax Assets" }
};
var LIABILITIES = {
code: 2,
label: "Liabilities",
ACCOUNTS_PAYABLE: { code: 21000, label: "Accounts Payable" },
DEFERRED_REVENUE: { code: 22300, label: "Deferred Revenue" },
STOCK_IN: { code: 23000, label: "Goods Received Not Purchased" },
TAXES_PAYABLE: { code: 26200, label: "Deferred Tax Liabilities" }
};
var EQUITY = {
code: 3,
label: "Equity",
CAPITAL: { code: 31000, label: "Common Stock" }
};
var REVENUE = {
code: 4,
label: "Revenue",
SALES: { code: 41000, label: "Goods" },
SALES_SERVICES: { code: 42000, label: "Services" }
};
var EXPENSES = {
code: 5,
label: "Expenses",
GOODS_SOLD: { code: 51100, label: "Cost of Goods Sold" },
DEPRECIATION: { code: 52500, label: "Other Operating Expenses" },
PRICE_DIFFERENCE: { code: 53000, label: "Price Difference" }
};
var categories = Immutable.fromJS([ASSETS, LIABILITIES, EQUITY, REVENUE, EXPENSES], function (k, v) {
return Immutable.Iterable.isIndexed(v)
? v.toList()
: v.toOrderedMap();
});
var accounts = categories.toSeq().flatMap(function (cat) {
return Immutable.Seq.of(cat.set('level', 0)).concat(cat.filter(function (v, k) {
return k.toUpperCase() === k;
}).toIndexedSeq().map(function (acc) { return acc.set('level', 1) }));
}).map(function (account) { // add accounts: Seq<AccountCode> to each account
return account.set(
'accounts',
Immutable.Seq.of(account.get('code')).concat(
account.toIndexedSeq().map(function (val) {
return Immutable.Map.isMap(val) && val.get('code');
}).filter(function (val) { return !!val; })
)
);
});
var sale = 100,
cor = 50,
cor_tax = cor * 0.09,
tax = sale * 0.09,
total = sale + tax,
refund = sale,
refund_tax = refund * 0.09,
purchase = 52,
purchase_tax = 52 * 0.09;
var operations = Immutable.fromJS([{
label: "Company Incorporation (Initial Capital $1,000)",
operations: [
{ account: ASSETS.BANK.code, debit: constant(1000) },
{ account: EQUITY.CAPITAL.code, credit: constant(1000) }
]
}, {
label: "Customer Invoice ($100 + 9% tax) & Shipping of the Goods",
operations: [
{ account: ASSETS.ACCOUNTS_RECEIVABLE.code, debit: constant(total) },
{ account: EXPENSES.GOODS_SOLD.code, debit: constant(cor) },
{ account: REVENUE.SALES.code, credit: constant(sale) },
{ account: ASSETS.STOCK_OUT.code, credit: constant(cor) },
{ account: LIABILITIES.TAXES_PAYABLE.code, credit: constant(tax) }
]
}, {
label: "Goods Shipment to Customer",
operations: [
{ account: ASSETS.STOCK_OUT.code, debit: constant(cor) },
{ account: ASSETS.STOCK.code, credit: constant(cor) }
]
}, {
id: 'refund',
label: "Customer Refund*",
operations: [
{ account: REVENUE.SALES.code, debit: constant(refund) },
{ account: LIABILITIES.TAXES_PAYABLE.code, debit: constant(refund_tax) },
{ account: ASSETS.ACCOUNTS_RECEIVABLE.code, credit: constant(refund + refund_tax) }
]
}, {
label: "Customer Payment*",
operations: [
{
account: ASSETS.BANK.code, debit: function (ops) {
var refund_op = operations.find(function (op) {
return op.get('id') === 'refund';
});
return ops.contains(refund_op.get('operations'))
? total - (refund + refund_tax)
: total;
}
},
{
account: ASSETS.ACCOUNTS_RECEIVABLE.code, credit: function (ops) {
var refund_op = operations.find(function (op) {
return op.get('id') === 'refund';
});
return ops.contains(refund_op.get('operations'))
? total - (refund + refund_tax)
: total;
}
}
]
}, {
label: "Vendor Goods Received (Purchase Order: $50)",
operations: [
{ account: LIABILITIES.STOCK_IN.code, credit: constant(cor) },
{ account: ASSETS.STOCK.code, debit: constant(cor) },
]
}, {
label: "Vendor Bill (Invoice: $50)",
operations: [
{ account: LIABILITIES.STOCK_IN.code, debit: constant(cor) },
{ account: ASSETS.TAXES_PAID.code, debit: constant(cor_tax) },
{ account: LIABILITIES.ACCOUNTS_PAYABLE.code, credit: constant(cor + cor_tax) },
]
}, {
label: "Vendor Bill (Invoice: $52 but PO $50)",
operations: [
{ account: EXPENSES.PRICE_DIFFERENCE.code, debit: constant(purchase - cor) },
{ account: LIABILITIES.STOCK_IN.code, debit: constant(cor) },
{ account: ASSETS.TAXES_PAID.code, debit: constant(purchase_tax) },
{ account: LIABILITIES.ACCOUNTS_PAYABLE.code, credit: constant(purchase + purchase_tax) },
]
}, {
label: "Vendor Bill Paid ($52 + 9% tax)",
operations: [
{ account: LIABILITIES.ACCOUNTS_PAYABLE.code, debit: constant(purchase + purchase_tax) },
{ account: ASSETS.BANK.code, credit: constant(purchase + purchase_tax) }
]
}, {
label: "Acquire a building (purchase contract)",
operations: [
{ account: ASSETS.BUILDINGS.code, debit: constant(3000) },
{ account: ASSETS.TAXES_PAID.code, debit: constant(300) },
{ account: LIABILITIES.ACCOUNTS_PAYABLE.code, credit: constant(3300) }
]
}, {
label: "Pay for building",
operations: [
{ account: LIABILITIES.ACCOUNTS_PAYABLE.code, debit: constant(3300) },
{ account: ASSETS.BANK.code, credit: constant(3300) }
]
}, {
label: "Yearly Asset Depreciation (10% per year)",
operations: [
{ account: EXPENSES.DEPRECIATION.code, debit: constant(300) },
{ account: ASSETS.DEPRECIATION.code, credit: constant(300) }
]
}, {
label: "Customer Invoice (3 years service contract, $300)",
operations: [
{ account: ASSETS.ACCOUNTS_RECEIVABLE.code, debit: constant(total * 3) },
{ account: LIABILITIES.DEFERRED_REVENUE.code, credit: constant(sale * 3) },
{ account: LIABILITIES.TAXES_PAYABLE.code, credit: constant(tax * 3) }
]
}, {
label: "Revenue Recognition (each year, including first)",
operations: [
{ account: LIABILITIES.DEFERRED_REVENUE.code, debit: constant(sale) },
{ account: REVENUE.SALES_SERVICES.code, credit: constant(sale) },
]
}, {
id: 'pay_taxes',
label: "Pay Taxes Due",
operations: [
{
account: LIABILITIES.TAXES_PAYABLE.code, debit: function (ops) {
var this_ops = operations.find(function (op) {
return op.get('id') === 'pay_taxes';
}).get('operations');
return ops.filter(function (_ops) {
return _ops !== this_ops;
}).flatten(true).filter(function (op) {
return op.get('account') === LIABILITIES.TAXES_PAYABLE.code
}).reduce(function (acc, op) {
return acc + op.get('credit', zero)(ops) - op.get('debit', zero)(ops);
}, 0);
}
},
{
account: ASSETS.BANK.code, credit: function (ops) {
return operations.find(function (op) {
return op.get('id') === 'pay_taxes';
}).getIn(['operations', 0, 'debit'])(ops);
}
}
]
}
]);
function constant(val) { return function () { return val; }; }
var zero = constant(0);
function format(val, def) {
if (!val) { return def === undefined ? '' : def; }
if (val % 1 === 0) { return val; }
return val.toFixed(2);
}
})();