(function () {
'use strict';
var data = createAtom();
data.addWatch('chart', function (k, m, prev, next) {
React.render(
React.createElement(Controls, {entry: next}),
document.getElementById('entries-control'));
React.render(
React.createElement(FormatEntry, {entry: next}),
document.querySelector('.journal-entries'));
});
document.addEventListener('DOMContentLoaded', function () {
var entries_node = document.getElementById('journal-entries'),
controls = document.createElement('div');
controls.setAttribute('id', 'entries-control');
entries_node.insertBefore(controls, entries_node.lastElementChild);
data.reset(entries.first());
});
var Controls = React.createClass({
render: function () {
var _this = this;
return React.DOM.div(
null,
entries.map(function (entry, index) {
return React.DOM.label(
{
key: index,
style: { display: 'block' },
},
React.DOM.input({
type: 'radio',
checked: Immutable.is(entry, this.props.entry),
onChange: function (e) {
data.reset(entry);
}
}),
' ',
entry.get('title')
);
}, this),
this.props.entry && React.DOM.p(null, this.props.entry.get('help'))
);
}
});
var FormatEntry = React.createClass({
render: function () {
var entry = this.props.entry;
return React.DOM.div(
null,
React.DOM.table(
{className: 'table table-condensed d-c-table'},
React.DOM.thead(
null,
React.DOM.tr(
null,
React.DOM.th(),
React.DOM.th(null, "Debit"),
React.DOM.th(null, "Credit")
)
),
React.DOM.tbody(
null,
this.render_rows()
)
),
React.createElement(Listing, {
heading: "Explanation",
items: entry && entry.get('explanation')
}),
React.createElement(Listing, {
heading: "Configuration",
items: entry && entry.get('configuration')
})
);
},
render_rows: function () {
if (!this.props.entry) { return; }
return this.props.entry.get('operations').map(this.render_row);
},
render_row: function (entry, index) {
if (!entry) {
return React.DOM.tr(
{key: 'spacer-' + index},
React.DOM.td({colSpan: 3}, "\u00A0")
);
}
return React.DOM.tr(
{key: index},
React.DOM.td(null, entry.get('account')),
React.DOM.td(null, entry.get('debit')),
React.DOM.td(null, entry.get('credit'))
);
}
});
var Listing = React.createClass({
render: function () {
if (!this.props.items || this.props.items.isEmpty()) {
return React.DOM.div();
}
var items = this.props.items, epilog = Immutable.List();
var idx = items.indexOf(null);
if (idx !== -1) {
epilog = items.slice(idx+1);
items = items.take(idx);
}
return React.DOM.div(
{className: 'entries-listing'},
React.DOM.h4(null, this.props.heading, ':'),
React.DOM.ul(
null,
items.map(function (item, index) {
return React.DOM.li({key: index}, item);
})
),
epilog.map(function (item, index) {
return React.DOM.p({key: index}, item);
})
);
}
});
var entries = Immutable.fromJS([
{
title: "Company Incorporation",
operations: [
{account: 'Assets: Cash', debit: 1000},
{account: 'Equity: Common Stock', credit: 1000}
],
explanation: [
"The company receives $1,000 in cash",
"Shares worth of $1,000 belong to the founders"
],
configuration: []
}, {
title: "Customer Invoice ($100 + 9% tax)",
operations: [
{account: 'Revenue: Goods', credit: 100},
{account: 'Liabilities: Deferred Tax Liabilities', credit: 9},
{account: 'Assets: Accounts Receivable', debit: 109},
{account: 'Assets: Inventory', credit: 50},
{account: 'Expenses: Cost of Goods Sold', debit: 50}
],
explanation: [
"Revenues increase by $100",
"A tax to pay at the end of the month of $9",
"The customer owns you $109",
"The inventory is decreased by $50 (shipping of the goods)",
"The cost of goods sold decreases the gross profit by $50"
],
configuration: [
"Revenue: defined on the product, or the product category if not on the product, field Income Account",
"Defered Tax Liabilities: defined on the tax used on the invoice line",
"Accounts Receivable: defined on the customer (property)",
"Inventory: defined on the category of the related product (property)",
"Expenses: defined on the product, or the category of product (property)",
null,
"The fiscal position used on the invoice may have a rule that replaces the Income Account or the tax defined on the product by another one."
]
}, {
title: "Reception of Goods - perpetual inventory",
operations: [
{account: 'Assets: Uninvoiced Inventory', debit: 48},
{account: 'Assets: Inventory', credit: 48},
],
explanation: [
"Inventory is increased by $48, the expected amount coming from the purchase order",
"A temporary account is used for the counterpart and will be cleared when receiving the invoice"
],
configuration: [
"Uninvoiced Inventory: defined on the product or the category of related product, field: Stock Input Account",
"Inventory: defined on the product category, field: Stock Valuation",
null,
"In this scenario, the purchase order is at $48, but the invoice the company will receive later will be at $50 (extra shipping costs)."
]
}, {
title: "Customer Invoice ($100 + 9% tax) - perpetual inventory",
operations: [
{account: 'Revenue: Goods', credit: 100},
{account: 'Liabilities: Deferred Tax Liabilities', credit: 9},
{account: 'Assets: Accounts Receivable', debit: 109},
{account: 'Assets: Uninvoiced Inventory', credit: 48},
{account: 'Assets: Inventory', credit: 2},
{account: 'Expenses: Cost of Goods Sold', debit: 50}
],
explanation: [
"Revenues increase by $100",
"A tax to pay at the end of the month of $9",
"The customer owns you $109",
"The inventory is decreased by $2 ($48 has already been posted)",
"The temporary account (Uninvoiced Inventory) is cleared",
"The cost of goods sold decrease the gross profit by $50"
],
configuration: [
"Revenue Goods: defined on the product, or the product category if not on the product, field: Income Account",
"Defered Tax Liabilities: defined on the tax used on the invoice line",
"Accounts Receivable: defined on the customer (property)",
"Inventory: defined on the category of the related product: Price Difference",
"Uninvoiced Inventory: defined on the product or the category of the related product: Stock Input Account",
"Expenses: defined on the product, or the category of product (property)",
null,
"The fiscal position used on the invoice may have a rule that replaces the Income Account or the tax defined on the product by another one."
]
}, {
title: "Customer payment",
operations: [
{account: 'Assets: Cash', debit: 109},
{account: 'Assets: Accounts Receivable', credit: 109}
],
explanation: [
"The company receives $109 in cash",
"The customer owns you $109 less"
],
configuration: [
"Cash: defined on the journal used when registering the payment, fields Default Credit Account and Default Debit Account",
"Accounts Receivable: defined on the customer (property)"
]
}, {
title: "Buy an asset ($300,000 - no tax)",
operations: [
{account: 'Assets: Buildings', debit: 300000},
{account: 'Liabilities: Accounts Payable', credit: 300000}
],
explanation: [
"The company gets an asset worth of $300,000",
"The company needs to pay $300,000 to the vendor (traded an asset against a liability)"
],
configuration: [
"Buildings: Defined on the Asset category selected on the supplier bill line",
"Accounts Payable: defined on the supplier related to the bill (property)"
]
}, {
title: "Pay supplier invoice",
operations: [
{account: 'Liabilities: Accounts Payable', debit: 300000},
{account: 'Assets: Cash', credit: 300000}
],
explanation: [
"The company owns $300,000 less to the supplier (liabilities are settled)",
"The company's cash is reduced by $300,000 (reduction of asset)"
],
configuration: [
"Accounts Payable: defined on the supplier you pay (property)",
"Cash: defined on the journal related to the payment method"
]
}, {
title: "Cash sale (Sales Receipt)",
operations: [
{account: 'Assets: Cash', debit: 109},
{account: 'Revenue: Goods', credit: 100},
{account: 'Liabilities: Deferred Tax Liabilities', credit: 9}
],
explanation: [
"Company's cash is increased by $109",
"Revenues increase by $100",
"A tax of $9 has to be paid"
],
configuration: [
"Cash: Payment method defined on the Sales Receipt",
"Sales: Defined on the product used in the sales receipt, or the category of product if empty",
"Deferred Tax Liabilities: Defined on the tax used in the sales receipt (coming from the product)"
]
}, {
title: "Customer pays invoice, 5% early payment rebate",
operations: [
{account: 'Assets: Cash', debit: 950},
{account: 'Revenue: Sales Discount', debit: 50},
{account: 'Assets: Accounts Receivable', credit: 1000}
],
explanation: [
"Company's cash is increased by $950",
"Sales discounts lowering effective revenues by $50",
"The customer owns $1000 less to the company"
],
configuration: [
"Cash: is defined on the journal related to the payment / bank statement",
"Sales Discount: is selected during the payment matching process",
"Accounts Receivable: is defined on the customer associated to the payment"
]
}, {
title: "Fiscal year closing — positive earnings and 50% dividends",
operations: [
{account: 'Net Profit', debit: 1000},
{account: 'Equity: Retained Earnings', credit: 500},
{account: 'Liabilities: Dividend Payable', credit: 500}
],
explanation: [
"The P&L is cleared (net profit)",
"50% is transferred to retained earnings",
"50% will be paid to shareholders as dividends"
],
configuration: [
"This transaction is recorded by the advisor before closing the fiscal year, depending on how the company uses its net profit."
]
}
]);
}());