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 $row[0];
 116 }
 117 //------------- New helper functions for revaluation of customer/supplier currencies 2011-05-08 Joe Hunt.
 118
 119 function add_exchange_variation_all($date=null, $ref="", $memo)
 120 {
 121         global $Refs;
 122         begin_transaction();
 123         $exchanged = false;
 124         $trans_no = get_next_trans_no(ST_JOURNAL);
 125         $sql = "SELECT * FROM ".TB_PREF."bank_accounts";
 126         $result = db_query($sql, "could not retreive bank accounts");
 127         while ($myrow = db_fetch($result))
 128         {
 129                 if (add_exchange_variation($trans_no, $date, $myrow['id'], $myrow['account_code'],
 130                         $myrow['bank_curr_code']))
 131                         $exchanged = true;
 132         }
 133         if ($exchanged)
 134         {
 135                 add_comments(ST_JOURNAL, $trans_no, $date, $memo);
 136                 if ($ref == "")
 137                         $ref = $Refs->get_next(ST_JOURNAL);
 138                 $Refs->save(ST_JOURNAL, $trans_no, $ref);
 139                 add_audit_trail(ST_JOURNAL, $trans_no, $date);
 140         }
 141
 142         //------------- BEGIN inserted for revaluation of customer/supplier currencies 2011-05-08 Joe Hunt.
 143         if ($date == null)
 144                 $date = Today();
 145         $exchange_act = get_company_pref('exchange_diff_act');
 146         $je = 0;
 147         // debtors
 148         $res = get_cust_account_curr_balances($date);
 149
 150         while($row = db_fetch($res))
 151         {
 152                 $exrate = get_exchange_rate_from_home_currency($row['curr_code'], $date);
 153                 $foreign = round2($row['amount']*$exrate, user_price_dec());
 154                 $home = round2(get_account_home_balance($row['debtor_no'], PT_CUSTOMER, $row['receivables_account'], $date), user_price_dec());
 155                 if ($foreign != $home)
 156                 {
 157                         $amount = $foreign - $home;
 158                         add_cust_supp_revaluation($row['receivables_account'], $exchange_act, $date, $amount, PT_CUSTOMER,
 159                                 $row['debtor_no'], $memo);
 160                         $je++;
 161                 }
 162         }
 163         // creditors
 164         $res = get_supp_account_curr_balances($date);
 165
 166         while($row = db_fetch($res))
 167         {
 168                 $exrate = get_exchange_rate_from_home_currency($row['curr_code'], $date);
 169                 $foreign = round2($row['amount']*$exrate, user_price_dec());
 170                 $home = round2(get_account_home_balance($row['supplier_id'], PT_SUPPLIER, $row['payable_account'], $date), user_price_dec());
 171                 if ($foreign != $home)
 172                 {
 173                         $amount = $foreign - $home;
 174                         add_cust_supp_revaluation($row['payable_account'], $exchange_act, $date, $amount, PT_SUPPLIER,
 175                                 $row['supplier_id'], $memo);
 176                         $je++;
 177                 }
 178         }
 179         //------------- END
 180
 181         commit_transaction();
 182         return array(($exchanged ? $trans_no : 0), $je);
 183 }
 184 //----------------------------------------------------------------------------------
 185 //      Add bank tranfer to database.
 186 //
 187 //      $from_account - source bank account id
 188 //      $to_account   - target bank account id
 189 //
 190
 191 function add_bank_transfer($from_account, $to_account, $date_,
 192         $amount, $ref, $memo_, $charge=0)
 193 {
 194         global $Refs, $SysPrefs;
 195
 196         begin_transaction();
 197         $args = func_get_args(); if (count($args) < 7) $args[] = 0;
 198         $args = (object)array_combine(array('from_account', 'to_account', 'date_', 'amount',
 199                 'ref', 'memo_', 'charge'), $args);
 200         $args->trans_no = 0;
 201         hook_db_prewrite($args, ST_BANKTRANSFER);
 202
 203         $trans_type = ST_BANKTRANSFER;
 204
 205         $currency = get_bank_account_currency($from_account);
 206
 207         $trans_no = get_next_trans_no($trans_type);
 208
 209     $fromact = get_bank_account($from_account);
 210     $toact = get_bank_account($to_account);
 211     $person_id = _("From")." ".$fromact['bank_account_name']." "._("To")." ".$toact['bank_account_name'];
 212
 213         $from_gl_account = get_bank_gl_account($from_account);
 214         $to_gl_account = get_bank_gl_account($to_account);
 215
 216         $exchanged = false;
 217         $total = 0;
 218         // do the source account postings
 219     $total += add_gl_trans($trans_type, $trans_no, $date_, $from_gl_account, 0, 0, $person_id,
 220                 -($amount + $charge), $currency);
 221
 222     add_bank_trans($trans_type, $trans_no, $from_account, $ref,
 223                 $date_, -($amount + $charge),
 224                 PT_MISC, $person_id, $currency,
 225                 "Cannot insert a source bank transaction");
 226         if ($SysPrefs->auto_currency_revaluation())
 227         {
 228                 $trans_no1 = get_next_trans_no(ST_JOURNAL);
 229                 if (add_exchange_variation($trans_no1, $date_, $from_account, $from_gl_account,
 230                         $currency, PT_MISC, $person_id))
 231                         $exchanged = true;
 232         }
 233         if ($charge != 0)
 234         {
 235                 /* Now Debit bank charge account with charges */
 236                 $charge_act = get_bank_charge_account($from_account);
 237                 $total += add_gl_trans($trans_type, $trans_no, $date_,
 238                         $charge_act, 0, 0, $person_id, $charge, $currency);
 239         }
 240         // do the destination account postings
 241         $total += add_gl_trans($trans_type, $trans_no, $date_, $to_gl_account, 0, 0, $person_id,
 242                 $amount, $currency);
 243
 244         /*Post a balance post if $total != 0 */
 245         add_gl_balance($trans_type, $trans_no, $date_, -$total);
 246
 247         add_bank_trans($trans_type, $trans_no, $to_account, $ref,
 248                 $date_, $amount, PT_MISC, $person_id,
 249                 $currency, "Cannot insert a destination bank transaction");
 250
 251         if ($SysPrefs->auto_currency_revaluation())
 252         {
 253                 $currency = get_bank_account_currency($to_account);
 254                 if (add_exchange_variation($trans_no1, $date_, $to_account, $to_gl_account,
 255                         $currency, PT_MISC, $person_id))
 256                         $exchanged = true;
 257         }
 258         if ($exchanged == true)
 259         {
 260                 $ref1 = $Refs->get_next(ST_JOURNAL);
 261                 $Refs->save(ST_JOURNAL, $trans_no1, $ref1);
 262                 add_audit_trail(ST_JOURNAL, $trans_no1, $date_);
 263         }
 264         add_comments($trans_type, $trans_no, $date_, $memo_);
 265
 266         $Refs->save($trans_type, $trans_no, $ref);
 267         add_audit_trail($trans_type, $trans_no, $date_);
 268
 269         $args->trans_no = $trans_no;
 270         hook_db_postwrite($args, ST_BANKTRANSFER);
 271         commit_transaction();
 272
 273         return $trans_no;
 274 }
 275 //----------------------------------------------------------------------------------
 276 //      Add bank payment or deposit to database.
 277 //
 278 //      $from_account - bank account id
 279 //  $item - transaction cart (line item's amounts in bank account's currency)
 280 //  $person_type_id - defines type of $person_id identifiers
 281 //  $person_id  - supplier/customer/other id
 282 // $person_detail_id - customer branch id or not used
 283 //
 284 // returns an array of (inserted trans type, trans no)
 285 //
 286 // FIXME -revise code for update case
 287 //
 288 function write_bank_transaction($trans_type, $trans_no, $from_account, $items, $date_,
 289         $person_type_id, $person_id, $person_detail_id, $ref, $memo_, $use_transaction=true)
 290 {
 291         global $Refs, $SysPrefs;
 292
 293         // we can only handle type 1 (payment)and type 2 (deposit)
 294         if ($trans_type != ST_BANKPAYMENT && $trans_type != ST_BANKDEPOSIT)
 295                 display_db_error("Invalid type ($trans_type) sent to add_bank_transaction");
 296
 297         $do_exchange_variance = false;
 298         $exchanged = false;
 299         if ($use_transaction)
 300                 begin_transaction();
 301
 302         $args = func_get_args(); if (count($args) < 11) $args[] = true;
 303         $args = (object)array_combine(array('trans_type', 'trans_no', 'from_account', 'items', 'date_',
 304                 'person_type_id', 'person_id', 'person_detail_id', 'ref', 'memo_', 'use_transaction'),
 305                 $args);
 306         hook_db_prewrite($args, $trans_type);
 307
 308         $aid = 0;
 309         if ($trans_no) {
 310                 $old_trans = $trans_no;
 311                 $Refs->restore_last($trans_type, $trans_no);
 312                 $aid = has_attachment($trans_type, $trans_no);
 313         }
 314
 315         $currency = get_bank_account_currency($from_account);
 316         $bank_gl_account = get_bank_gl_account($from_account);
 317
 318         // the gl items are already inversed/negated for type 2 (deposit)
 319         $total_amount = $items->gl_items_total();
 320
 321     if ($person_type_id == PT_CUSTOMER)
 322     {
 323         // we need to add a customer transaction record
 324
 325                 // convert to customer currency
 326                 $cust_amount = exchange_from_to($total_amount, $currency, get_customer_currency($person_id), $date_);
 327                 // we need to negate it too
 328                 $cust_amount = -$cust_amount;
 329
 330                 $trans_no = write_customer_trans($trans_type, 0, $person_id, $person_detail_id, $date_,
 331                 $ref, $cust_amount);
 332
 333     }
 334     elseif ($person_type_id == PT_SUPPLIER)
 335     {
 336         // we need to add a supplier transaction record
 337                 // convert to supp currency
 338                 $supp_amount = exchange_from_to($total_amount, $currency, get_supplier_currency($person_id), $date_);
 339
 340                 // we need to negate it too
 341                 $supp_amount = -$supp_amount;
 342
 343                 $trans_no = write_supp_trans($trans_type, 0, $person_id, $date_, '',
 344                         $ref, "", $supp_amount, 0, 0);
 345
 346     }
 347     else
 348     {
 349                 $trans_no = get_next_trans_no($trans_type);
 350         $do_exchange_variance = $SysPrefs->auto_currency_revaluation();
 351         if ($do_exchange_variance)
 352                 $trans_no1 = get_next_trans_no(ST_JOURNAL);
 353     }
 354         if ($aid != 0)
 355         {
 356                 $row = get_attachment($aid);
 357                 update_attachment($aid, $row['type_no'], $trans_no, $row['description'],
 358                         $row['filename'], $row['unique_name'], $row['filesize'], $row['filetype']);
 359         }
 360         // do the source account postings
 361
 362     add_bank_trans($trans_type, $trans_no, $from_account, $ref,
 363         $date_, -$total_amount,
 364         $person_type_id, $person_id,
 365         $currency,
 366         "Cannot insert a source bank transaction");
 367         $total = 0;
 368         foreach ($items->gl_items as $gl_item)
 369         {
 370                 $is_bank_to = is_bank_account($gl_item->code_id);
 371
 372                 if ($trans_type == ST_BANKPAYMENT AND $is_bank_to)
 373                 {
 374                         // we don't allow payments to go to a bank account. use transfer for this !
 375                         display_db_error("invalid payment entered. Cannot pay to another bank account", "");
 376                 }
 377
 378         // do the destination account postings
 379         $total += add_gl_trans($trans_type, $trans_no, $date_, $gl_item->code_id,
 380                 $gl_item->dimension_id, $gl_item->dimension2_id, $gl_item->reference,
 381                 $gl_item->amount, $currency, $person_type_id, $person_id);
 382
 383         if ($is_bank_to)
 384         {
 385                 add_bank_trans($trans_type, $trans_no, $is_bank_to, $ref,
 386                         $date_, $gl_item->amount,
 387                         $person_type_id, $person_id, $currency,
 388                         "Cannot insert a destination bank transaction");
 389                 if ($do_exchange_variance)
 390                 {
 391                         add_exchange_variation($trans_no1, $date_, $is_bank_to, $gl_item->code_id,
 392                                 $currency, $person_type_id, $person_id);
 393                 }
 394         }
 395                 // store tax details if the gl account is a tax account
 396
 397                 $amount = $gl_item->amount;
 398                 $ex_rate = get_exchange_rate_from_home_currency($currency, $date_);
 399
 400                 add_gl_tax_details($gl_item->code_id, $trans_type, $trans_no, -$amount,
 401                         $ex_rate, $date_, $memo_);
 402         }
 403
 404         // do the source account postings
 405     add_gl_trans($trans_type, $trans_no, $date_, $bank_gl_account, 0, 0, $memo_,
 406         -$total, null, $person_type_id, $person_id);
 407
 408     if ($do_exchange_variance)
 409     {
 410         if ($exchanged || add_exchange_variation($trans_no1, $date_, $from_account, $bank_gl_account,
 411                 $currency, $person_type_id, $person_id))
 412         {
 413                         $ref1 = $Refs->get_next(ST_JOURNAL);
 414                         $Refs->save(ST_JOURNAL, $trans_no1, $ref1);
 415                         add_audit_trail(ST_JOURNAL, $trans_no1, $date_);
 416                 }
 417         }
 418
 419         add_comments($trans_type, $trans_no, $date_, $memo_);
 420
 421         $Refs->save($trans_type, $trans_no, $ref);
 422         add_audit_trail($trans_type, $trans_no, $date_);
 423
 424         // old transaction can be voided only after new transaction is entered,
 425         //  otherwise the operation could fail for cash accounts due to temporary negative balance
 426         if (@$old_trans)
 427                         void_transaction($trans_type, $old_trans, Today(), _("Document reentered."));
 428
 429         $args->trans_no = $trans_no;
 430         hook_db_postwrite($args, $trans_type);
 431         if ($use_transaction)
 432                 commit_transaction();
 433
 434         return array($trans_type, $trans_no);
 435 }