gl/includes/db/gl_db_banking.inc

   1 <?php
   2 /**********************************************************************
   3     Copyright (C) FrontAccounting, LLC.
   4         Released under the terms of the GNU General Public License, GPL,
   5         as published by the Free Software Foundation, either version 3
   6         of the License, or (at your option) any later version.
   7     This program is distributed in the hope that it will be useful,
   8     but WITHOUT ANY WARRANTY; without even the implied warranty of
   9     MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.
  10     See the License here <http://www.gnu.org/licenses/gpl-3.0.html>.
  11 ***********************************************************************/
  12 function add_exchange_variation($trans_no, $date_, $acc_id, $account,
  13     $currency, $person_type_id=null, $person_id = "")
  14 {
  15         if (is_company_currency($currency))
  16                 return false;
  17         if ($date_ == null)
  18                 $date_ = Today();
  19         $for_amount = 0;
  20
  21         // We have to calculate all the currency accounts belonging to the GL account
  22         // upto $date_ and calculate with the exchange rates. And then compare with the GL account balance.
  23         // 2010-02-23 Joe Hunt with help of Ary Wibowo
  24         $sql = "SELECT SUM(bt.amount) AS for_amount, ba.bank_curr_code
  25                 FROM ".TB_PREF."bank_trans bt, ".TB_PREF."bank_accounts ba
  26                 WHERE ba.id = bt.bank_act AND ba.account_code = ".db_escape($account)." AND bt.trans_date<='".date2sql($date_)."'
  27                 GROUP BY ba.bank_curr_code";
  28         $result = db_query($sql, "Transactions for bank account $acc_id could not be calculated");
  29         while ($row = db_fetch($result))
  30         {
  31                 if ($row['for_amount'] == 0)
  32                         continue;
  33                 $rate = get_exchange_rate_from_home_currency($row['bank_curr_code'], $date_);
  34                 $for_amount += round2($row['for_amount'] * $rate, user_price_dec());
  35         }
  36         $amount = get_gl_trans_from_to("", $date_, $account);
  37         $diff = $amount - $for_amount;
  38         if ($diff != 0)
  39         {
  40                 if ($trans_no == null)
  41                         $trans_no = get_next_trans_no(ST_JOURNAL);
  42                 if ($person_type_id == null)
  43                         $person_type_id = PT_MISC;
  44                 add_gl_trans(ST_JOURNAL, $trans_no, $date_, $account, 0, 0, _("Exchange Variance"),
  45                 -$diff, null, $person_type_id, $person_id);
  46         add_gl_trans(ST_JOURNAL, $trans_no, $date_, get_company_pref('exchange_diff_act'), 0, 0,
  47                 _("Exchange Variance"), $diff, null, $person_type_id, $person_id);
  48         }
  49         return ($diff != 0);
  50 }
  51
  52 //------------- New helper functions for revaluation of customer/supplier currencies 2011-05-08 Joe Hunt.
  53 function add_cust_supp_revaluation($ledger_act, $ex_act, $date, $amount, $person_type_id, $person_id, $memo)
  54 {
  55         global $Refs;
  56         if ($amount == 0)
  57                 return;
  58         $trans_no = get_next_trans_no(ST_JOURNAL);
  59         add_gl_trans(ST_JOURNAL, $trans_no, $date, $ledger_act, 0, 0, _("Exchange Variance"),
  60                 $amount, null, $person_type_id, $person_id);
  61         add_gl_trans(ST_JOURNAL, $trans_no, $date, $ex_act, 0, 0,
  62                 _("Exchange Variance"), -$amount, null, $person_type_id, $person_id);
  63         add_comments(ST_JOURNAL, $trans_no, $date, $memo);
  64         $ref = $Refs->get_next(ST_JOURNAL);
  65         $Refs->save(ST_JOURNAL, $trans_no, $ref);
  66         add_audit_trail(ST_JOURNAL, $trans_no, $date);
  67 }
  68
  69 function get_cust_account_curr_balances($date)
  70 {
  71         $to = date2sql($date);
  72
  73     $sql = "SELECT SUM(IF(t.type =".ST_CUSTCREDIT." OR t.type = ".ST_CUSTPAYMENT." OR t.type = ".ST_BANKDEPOSIT.",
  74                         -(t.ov_amount + t.ov_gst + t.ov_freight + t.ov_freight_tax + t.ov_discount),
  75                 (t.ov_amount + t.ov_gst + t.ov_freight + t.ov_freight_tax + t.ov_discount))) AS amount,
  76                 dt.debtor_no, dt.name, dt.curr_code, b.receivables_account
  77                 FROM ".TB_PREF."debtor_trans t
  78                         LEFT JOIN ".TB_PREF."debtors_master dt ON t.debtor_no = dt.debtor_no
  79                         LEFT JOIN ".TB_PREF."cust_branch b ON t.debtor_no = b.debtor_no
  80                         LEFT JOIN ".TB_PREF."voided as v ON v.type = t.type and v.id=t.trans_no
  81         WHERE ISNULL(v.date_) AND t.type <> ".ST_CUSTDELIVERY." AND t.tran_date <= '$to'
  82                 AND t.branch_code=b.branch_code AND dt.curr_code<>'".get_company_pref('curr_default')."'
  83                 GROUP BY t.debtor_no, b.receivables_account";
  84
  85     $result = db_query($sql,"Open balances in foreign currency for cannot be retrieved");
  86         return  $result;
  87 }
  88
  89 function get_supp_account_curr_balances($date)
  90 {
  91         $to = date2sql($date);
  92
  93     $sql = "SELECT SUM(-(t.ov_amount + t.ov_gst + t.ov_discount)) AS amount,
  94                 supp.supplier_id, supp.supp_name, supp.curr_code, supp.payable_account
  95                 FROM ".TB_PREF."supp_trans t
  96                         LEFT JOIN ".TB_PREF."suppliers supp ON t.supplier_id = supp.supplier_id
  97                         LEFT JOIN ".TB_PREF."voided as v ON v.type = t.type and v.id=t.trans_no
  98         WHERE ISNULL(v.date_) AND t.tran_date <= '$to'
  99                 AND supp.curr_code<>'".get_company_pref('curr_default')."'
 100                 GROUP BY t.supplier_id";
 101
 102     $result = db_query($sql,"Open balances in foreign currency for cannot be retrieved");
 103         return  $result;
 104 }
 105
 106 function get_account_home_balance($person_id, $person_type, $rec_account, $to_date)
 107 {
 108         $to = date2sql($to_date);
 109
 110     $sql = "SELECT SUM(amount) FROM ".TB_PREF."gl_trans
 111                         WHERE person_id=".db_escape($person_id)." AND account='$rec_account'
 112                         AND person_type_id=$person_type AND tran_date <= '$to'";
 113         $result = db_query($sql, "The AR/AP balance for customer $person_id could not be calculated");
 114         $row = db_fetch_row($result);
 115         return $row[0];
 116 }
 117 //------------- New helper functions for revaluation of customer/supplier currencies 2011-05-08 Joe Hunt.
 118
 119
 120 function add_exchange_variation_all($date=null, $ref="", $memo)
 121 {
 122         global $Refs;
 123         begin_transaction();
 124         $exchanged = false;
 125         $trans_no = get_next_trans_no(ST_JOURNAL);
 126         $sql = "SELECT * FROM ".TB_PREF."bank_accounts";
 127         $result = db_query($sql, "could not retreive bank accounts");
 128         while ($myrow = db_fetch($result))
 129         {
 130                 if (add_exchange_variation($trans_no, $date, $myrow['id'], $myrow['account_code'],
 131                         $myrow['bank_curr_code']))
 132                         $exchanged = true;
 133         }
 134         if ($exchanged)
 135         {
 136                 add_comments(ST_JOURNAL, $trans_no, $date, $memo);
 137                 if ($ref == "")
 138                         $ref = $Refs->get_next(ST_JOURNAL);
 139                 $Refs->save(ST_JOURNAL, $trans_no, $ref);
 140                 add_audit_trail(ST_JOURNAL, $trans_no, $date);
 141         }
 142
 143         //------------- BEGIN inserted for revaluation of customer/supplier currencies 2011-05-08 Joe Hunt.
 144         if ($date == null)
 145                 $date = Today();
 146         $exchange_act = get_company_pref('exchange_diff_act');
 147         $je = 0;
 148         // debtors
 149         $res = get_cust_account_curr_balances($date);
 150
 151         while($row = db_fetch($res))
 152         {
 153                 $exrate = get_exchange_rate_from_home_currency($row['curr_code'], $date);
 154                 $foreign = round2($row['amount']*$exrate, user_price_dec());
 155                 $home = round2(get_account_home_balance($row['debtor_no'], PT_CUSTOMER, $row['receivables_account'], $date), user_price_dec());
 156                 if ($foreign != $home)
 157                 {
 158                         $amount = $foreign - $home;
 159                         add_cust_supp_revaluation($row['receivables_account'], $exchange_act, $date, $amount, PT_CUSTOMER,
 160                                 $row['debtor_no'], $memo);
 161                         $je++;
 162                 }
 163         }
 164         // creditors
 165         $res = get_supp_account_curr_balances($date);
 166
 167         while($row = db_fetch($res))
 168         {
 169                 $exrate = get_exchange_rate_from_home_currency($row['curr_code'], $date);
 170                 $foreign = round2($row['amount']*$exrate, user_price_dec());
 171                 $home = round2(get_account_home_balance($row['supplier_id'], PT_SUPPLIER, $row['payable_account'], $date), user_price_dec());
 172                 if ($foreign != $home)
 173                 {
 174                         $amount = $foreign - $home;
 175                         add_cust_supp_revaluation($row['payable_account'], $exchange_act, $date, $amount, PT_SUPPLIER,
 176                                 $row['supplier_id'], $memo);
 177                         $je++;
 178                 }
 179         }
 180         //------------- END
 181
 182         commit_transaction();
 183         return array(($exchanged ? $trans_no : 0), $je);
 184 }
 185 //----------------------------------------------------------------------------------
 186 //      Add bank tranfer to database.
 187 //
 188 //      $from_account - source bank account id
 189 //      $to_account   - target bank account id
 190 //
 191
 192 function add_bank_transfer($from_account, $to_account, $date_,
 193         $amount, $ref, $memo_, $charge=0)
 194 {
 195         global $Refs, $SysPrefs;
 196
 197         begin_transaction();
 198         $args = func_get_args(); if (count($args) < 7) $args[] = 0;
 199         $args = (object)array_combine(array('from_account', 'to_account', 'date_', 'amount',
 200                 'ref', 'memo_', 'charge'), $args);
 201         $args->trans_no = 0;
 202         hook_db_prewrite($args, ST_BANKTRANSFER);
 203
 204         $trans_type = ST_BANKTRANSFER;
 205
 206         $currency = get_bank_account_currency($from_account);
 207
 208         $trans_no = get_next_trans_no($trans_type);
 209
 210     $fromact = get_bank_account($from_account);
 211     $toact = get_bank_account($to_account);
 212     $person_id = _("From")." ".$fromact['bank_account_name']." "._("To")." ".$toact['bank_account_name'];
 213
 214         $from_gl_account = get_bank_gl_account($from_account);
 215         $to_gl_account = get_bank_gl_account($to_account);
 216
 217         $exchanged = false;
 218         $total = 0;
 219         // do the source account postings
 220     $total += add_gl_trans($trans_type, $trans_no, $date_, $from_gl_account, 0, 0, $person_id,
 221                 -($amount + $charge), $currency);
 222
 223     add_bank_trans($trans_type, $trans_no, $from_account, $ref,
 224                 $date_, -($amount + $charge),
 225                 PT_MISC, $person_id, $currency,
 226                 "Cannot insert a source bank transaction");
 227         if ($SysPrefs->auto_currency_revaluation())
 228         {
 229                 $trans_no1 = get_next_trans_no(ST_JOURNAL);
 230                 if (add_exchange_variation($trans_no1, $date_, $from_account, $from_gl_account,
 231                         $currency, PT_MISC, $person_id))
 232                         $exchanged = true;
 233         }
 234         if ($charge != 0)
 235         {
 236                 /* Now Debit bank charge account with charges */
 237                 $charge_act = get_company_pref('bank_charge_act');
 238                 $total += add_gl_trans($trans_type, $trans_no, $date_,
 239                         $charge_act, 0, 0, $person_id, $charge, $currency);
 240         }
 241         // do the destination account postings
 242         $total += add_gl_trans($trans_type, $trans_no, $date_, $to_gl_account, 0, 0, $person_id,
 243                 $amount, $currency);
 244
 245         /*Post a balance post if $total != 0 */
 246         add_gl_balance($trans_type, $trans_no, $date_, -$total);
 247
 248         add_bank_trans($trans_type, $trans_no, $to_account, $ref,
 249                 $date_, $amount, PT_MISC, $person_id,
 250                 $currency, "Cannot insert a destination bank transaction");
 251
 252         if ($SysPrefs->auto_currency_revaluation())
 253         {
 254                 $currency = get_bank_account_currency($to_account);
 255
 256                 if (add_exchange_variation($trans_no1, $date_, $to_account, $to_gl_account,
 257                         $currency, PT_MISC, $person_id))
 258                         $exchanged = true;
 259         }
 260         if ($exchanged == true)
 261         {
 262                 $ref1 = $Refs->get_next(ST_JOURNAL);
 263                 $Refs->save(ST_JOURNAL, $trans_no1, $ref1);
 264                 add_audit_trail(ST_JOURNAL, $trans_no1, $date_);
 265         }
 266         add_comments($trans_type, $trans_no, $date_, $memo_);
 267
 268         $Refs->save($trans_type, $trans_no, $ref);
 269         add_audit_trail($trans_type, $trans_no, $date_);
 270
 271         $args->trans_no = $trans_no;
 272         hook_db_postwrite($args, ST_BANKTRANSFER);
 273         commit_transaction();
 274
 275         return $trans_no;
 276 }
 277 //----------------------------------------------------------------------------------
 278 //      Add bank payment or deposit to database.
 279 //
 280 //      $from_account - bank account id
 281 //  $item - transaction cart (line item's amounts in bank account's currency)
 282 //  $person_type_id - defines type of $person_id identifiers
 283 //  $person_id  - supplier/customer/other id
 284 // $person_detail_id - customer branch id or not used
 285 //
 286 // returns an array of (inserted trans type, trans no)
 287 //
 288 // FIXME -revise code for update case
 289 //
 290 function write_bank_transaction($trans_type, $trans_no, $from_account, $items, $date_,
 291         $person_type_id, $person_id, $person_detail_id, $ref, $memo_, $use_transaction=true)
 292 {
 293         global $Refs, $SysPrefs;
 294
 295         // we can only handle type 1 (payment)and type 2 (deposit)
 296         if ($trans_type != ST_BANKPAYMENT && $trans_type != ST_BANKDEPOSIT)
 297                 display_db_error("Invalid type ($trans_type) sent to add_bank_transaction");
 298
 299         $do_exchange_variance = false;
 300         $exchanged = false;
 301         if ($use_transaction)
 302                 begin_transaction();
 303
 304         $args = func_get_args(); if (count($args) < 11) $args[] = true;
 305         $args = (object)array_combine(array('trans_type', 'trans_no', 'from_account', 'items', 'date_',
 306                 'person_type_id', 'person_id', 'person_detail_id', 'ref', 'memo_', 'use_transaction'),
 307                 $args);
 308         hook_db_prewrite($args, $trans_type);
 309         $aid = 0;
 310         if ($trans_no) {
 311                 $old_trans = $trans_no;
 312                 $Refs->restore_last($trans_type, $trans_no);
 313                 $aid = has_attachment($trans_type, $trans_no);
 314         }
 315
 316         $currency = get_bank_account_currency($from_account);
 317         $bank_gl_account = get_bank_gl_account($from_account);
 318
 319         // the gl items are already inversed/negated for type 2 (deposit)
 320         $total_amount = $items->gl_items_total();
 321
 322     if ($person_type_id == PT_CUSTOMER)
 323     {
 324         // we need to add a customer transaction record
 325
 326                 // convert to customer currency
 327                 $cust_amount = exchange_from_to($total_amount, $currency, get_customer_currency($person_id), $date_);
 328                 // we need to negate it too
 329                 $cust_amount = -$cust_amount;
 330
 331                 $trans_no = write_customer_trans($trans_type, 0, $person_id, $person_detail_id, $date_,
 332                 $ref, $cust_amount);
 333
 334     }
 335     elseif ($person_type_id == PT_SUPPLIER)
 336     {
 337         // we need to add a supplier transaction record
 338                 // convert to supp currency
 339                 $supp_amount = exchange_from_to($total_amount, $currency, get_supplier_currency($person_id), $date_);
 340
 341                 // we need to negate it too
 342                 $supp_amount = -$supp_amount;
 343
 344                 $trans_no = write_supp_trans($trans_type, 0, $person_id, $date_, '',
 345                         $ref, "", $supp_amount, 0, 0);
 346
 347     }
 348     else
 349     {
 350                 $trans_no = get_next_trans_no($trans_type);
 351         $do_exchange_variance = $SysPrefs->auto_currency_revaluation();
 352         if ($do_exchange_variance)
 353                 $trans_no1 = get_next_trans_no(ST_JOURNAL);
 354     }
 355         if ($aid != 0)
 356         {
 357                 $row = get_attachment($aid);
 358                 update_attachment($aid, $row['type_no'], $trans_no, $row['description'],
 359                         $row['filename'], $row['unique_name'], $row['filesize'], $row['filetype']);
 360         }
 361         // do the source account postings
 362
 363     add_bank_trans($trans_type, $trans_no, $from_account, $ref,
 364         $date_, -$total_amount,
 365         $person_type_id, $person_id,
 366         $currency,
 367         "Cannot insert a source bank transaction");
 368         $total = 0;
 369         foreach ($items->gl_items as $gl_item)
 370         {
 371                 $is_bank_to = is_bank_account($gl_item->code_id);
 372
 373                 if ($trans_type == ST_BANKPAYMENT AND $is_bank_to)
 374                 {
 375                         // we don't allow payments to go to a bank account. use transfer for this !
 376                         display_db_error("invalid payment entered. Cannot pay to another bank account", "");
 377                 }
 378
 379         // do the destination account postings
 380         $total += add_gl_trans($trans_type, $trans_no, $date_, $gl_item->code_id,
 381                 $gl_item->dimension_id, $gl_item->dimension2_id, $gl_item->reference,
 382                 $gl_item->amount, $currency, $person_type_id, $person_id);
 383
 384         if ($is_bank_to)
 385         {
 386                 add_bank_trans($trans_type, $trans_no, $is_bank_to, $ref,
 387                         $date_, $gl_item->amount,
 388                         $person_type_id, $person_id, $currency,
 389                         "Cannot insert a destination bank transaction");
 390                 if ($do_exchange_variance)
 391                 {
 392                         add_exchange_variation($trans_no1, $date_, $is_bank_to, $gl_item->code_id,
 393                                 $currency, $person_type_id, $person_id);
 394                 }
 395         }
 396                 // store tax details if the gl account is a tax account
 397
 398                 $amount = $gl_item->amount;
 399                 $ex_rate = get_exchange_rate_from_home_currency($currency, $date_);
 400
 401                 add_gl_tax_details($gl_item->code_id, $trans_type, $trans_no, -$amount,
 402                         $ex_rate, $date_, $memo_);
 403         }
 404
 405         // do the source account postings
 406     add_gl_trans($trans_type, $trans_no, $date_, $bank_gl_account, 0, 0, $memo_,
 407         -$total, null, $person_type_id, $person_id);
 408
 409     if ($do_exchange_variance)
 410     {
 411         if ($exchanged || add_exchange_variation($trans_no1, $date_, $from_account, $bank_gl_account,
 412                 $currency, $person_type_id, $person_id))
 413         {
 414                         $ref1 = $Refs->get_next(ST_JOURNAL);
 415                         $Refs->save(ST_JOURNAL, $trans_no1, $ref1);
 416                         add_audit_trail(ST_JOURNAL, $trans_no1, $date_);
 417                 }
 418         }
 419
 420         add_comments($trans_type, $trans_no, $date_, $memo_);
 421
 422         $Refs->save($trans_type, $trans_no, $ref);
 423         add_audit_trail($trans_type, $trans_no, $date_);
 424
 425         // old transaction can be voided only after new transaction is entered,
 426         //  otherwise the operation could fail for cash accounts due to temporary negative balance
 427         if (@$old_trans)
 428                         void_transaction($trans_type, $old_trans, Today(), _("Document reentered."));
 429
 430         $args->trans_no = $trans_no;
 431         hook_db_postwrite($args, $trans_type);
 432         if ($use_transaction)
 433                 commit_transaction();
 434
 435         return array($trans_type, $trans_no);
 436 }
 437
 438 ?>