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 - $for_amount;
  38         if (floatcmp($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, $person_id);
  48                 return true;
  49         }
  50         return false;
  51 }
  52
  53 //------------- New helper functions for revaluation of customer/supplier currencies 2011-05-08 Joe Hunt.
  54 function add_cust_supp_revaluation($ledger_act, $ex_act, $date, $amount, $person_type_id, $person_id, $memo)
  55 {
  56         global $Refs;
  57         if ($amount == 0)
  58                 return;
  59         $trans_no = get_next_trans_no(ST_JOURNAL);
  60         add_gl_trans(ST_JOURNAL, $trans_no, $date, $ledger_act, 0, 0, _("Exchange Variance"),
  61                 $amount, null, $person_type_id, $person_id);
  62         add_gl_trans(ST_JOURNAL, $trans_no, $date, $ex_act, 0, 0,
  63                 _("Exchange Variance"), -$amount, null, $person_type_id, $person_id);
  64         add_comments(ST_JOURNAL, $trans_no, $date, $memo);
  65         $ref = $Refs->get_next(ST_JOURNAL);
  66         $Refs->save(ST_JOURNAL, $trans_no, $ref);
  67         add_audit_trail(ST_JOURNAL, $trans_no, $date);
  68 }
  69
  70 function get_cust_account_curr_balances($date)
  71 {
  72         $to = date2sql($date);
  73
  74     $sql = "SELECT SUM(IF(t.type =".ST_CUSTCREDIT." OR t.type = ".ST_CUSTPAYMENT." OR t.type = ".ST_BANKDEPOSIT.",
  75                         -(t.ov_amount + t.ov_gst + t.ov_freight + t.ov_freight_tax + t.ov_discount),
  76                 (t.ov_amount + t.ov_gst + t.ov_freight + t.ov_freight_tax + t.ov_discount))) AS amount,
  77                 dt.debtor_no, dt.name, dt.curr_code, b.receivables_account
  78                 FROM ".TB_PREF."debtor_trans t
  79                         LEFT JOIN ".TB_PREF."debtors_master dt ON t.debtor_no = dt.debtor_no
  80                         LEFT JOIN ".TB_PREF."cust_branch b ON t.debtor_no = b.debtor_no
  81                         LEFT JOIN ".TB_PREF."voided as v ON v.type = t.type and v.id=t.trans_no
  82         WHERE ISNULL(v.date_) AND t.type <> ".ST_CUSTDELIVERY." AND t.tran_date <= '$to'
  83                 AND t.branch_code=b.branch_code AND dt.curr_code<>'".get_company_pref('curr_default')."'
  84                 GROUP BY t.debtor_no, b.receivables_account";
  85
  86     $result = db_query($sql,"Open balances in foreign currency for cannot be retrieved");
  87         return  $result;
  88 }
  89
  90 function get_supp_account_curr_balances($date)
  91 {
  92         $to = date2sql($date);
  93
  94     $sql = "SELECT SUM(-(t.ov_amount + t.ov_gst + t.ov_discount)) AS amount,
  95                 supp.supplier_id, supp.supp_name, supp.curr_code, supp.payable_account
  96                 FROM ".TB_PREF."supp_trans t
  97                         LEFT JOIN ".TB_PREF."suppliers supp ON t.supplier_id = supp.supplier_id
  98                         LEFT JOIN ".TB_PREF."voided as v ON v.type = t.type and v.id=t.trans_no
  99         WHERE ISNULL(v.date_) AND t.tran_date <= '$to'
 100                 AND supp.curr_code<>'".get_company_pref('curr_default')."'
 101                 GROUP BY t.supplier_id";
 102
 103     $result = db_query($sql,"Open balances in foreign currency for cannot be retrieved");
 104         return  $result;
 105 }
 106
 107 function get_account_home_balance($person_id, $person_type, $rec_account, $to_date)
 108 {
 109         $to = date2sql($to_date);
 110
 111     $sql = "SELECT SUM(amount) FROM ".TB_PREF."gl_trans
 112                         WHERE person_id=".db_escape($person_id)." AND account='$rec_account'
 113                         AND person_type_id=$person_type AND tran_date <= '$to'";
 114         $result = db_query($sql, "The AR/AP balance for customer $person_id could not be calculated");
 115         $row = db_fetch_row($result);
 116         return $row[0];
 117 }
 118 //------------- New helper functions for revaluation of customer/supplier currencies 2011-05-08 Joe Hunt.
 119
 120
 121 function add_exchange_variation_all($date=null, $ref="", $memo)
 122 {
 123         global $Refs;
 124         begin_transaction();
 125         $exchanged = false;
 126         $trans_no = get_next_trans_no(ST_JOURNAL);
 127         $sql = "SELECT * FROM ".TB_PREF."bank_accounts";
 128         $result = db_query($sql, "could not retreive bank accounts");
 129         while ($myrow = db_fetch($result))
 130         {
 131                 if (add_exchange_variation($trans_no, $date, $myrow['id'], $myrow['account_code'],
 132                         $myrow['bank_curr_code']))
 133                         $exchanged = true;
 134         }
 135         if ($exchanged)
 136         {
 137                 add_comments(ST_JOURNAL, $trans_no, $date, $memo);
 138                 if ($ref == "")
 139                         $ref = $Refs->get_next(ST_JOURNAL);
 140                 $Refs->save(ST_JOURNAL, $trans_no, $ref);
 141                 add_audit_trail(ST_JOURNAL, $trans_no, $date);
 142         }
 143
 144         //------------- BEGIN inserted for revaluation of customer/supplier currencies 2011-05-08 Joe Hunt.
 145         if ($date == null)
 146                 $date = Today();
 147         $exchange_act = get_company_pref('exchange_diff_act');
 148         $je = 0;
 149         // debtors
 150         $res = get_cust_account_curr_balances($date);
 151
 152         while($row = db_fetch($res))
 153         {
 154                 $exrate = get_exchange_rate_from_home_currency($row['curr_code'], $date);
 155                 $foreign = round2($row['amount']*$exrate, user_price_dec());
 156                 $home = round2(get_account_home_balance($row['debtor_no'], PT_CUSTOMER, $row['receivables_account'], $date), user_price_dec());
 157                 if ($foreign != $home)
 158                 {
 159                         $amount = $foreign - $home;
 160                         add_cust_supp_revaluation($row['receivables_account'], $exchange_act, $date, $amount, PT_CUSTOMER,
 161                                 $row['debtor_no'], $memo);
 162                         $je++;
 163                 }
 164         }
 165         // creditors
 166         $res = get_supp_account_curr_balances($date);
 167
 168         while($row = db_fetch($res))
 169         {
 170                 $exrate = get_exchange_rate_from_home_currency($row['curr_code'], $date);
 171                 $foreign = round2($row['amount']*$exrate, user_price_dec());
 172                 $home = round2(get_account_home_balance($row['supplier_id'], PT_SUPPLIER, $row['payable_account'], $date), user_price_dec());
 173                 if ($foreign != $home)
 174                 {
 175                         $amount = $foreign - $home;
 176                         add_cust_supp_revaluation($row['payable_account'], $exchange_act, $date, $amount, PT_SUPPLIER,
 177                                 $row['supplier_id'], $memo);
 178                         $je++;
 179                 }
 180         }
 181         //------------- END
 182
 183         commit_transaction();
 184         return array(($exchanged ? $trans_no : 0), $je);
 185 }
 186 //----------------------------------------------------------------------------------
 187 //      Add bank tranfer to database.
 188 //
 189 //      $from_account - source bank account id
 190 //      $to_account   - target bank account id
 191 //
 192
 193 function add_bank_transfer($from_account, $to_account, $date_,
 194         $amount, $ref, $memo_, $charge=0, $target_amount=0)
 195 {
 196         global $Refs, $SysPrefs;
 197
 198         begin_transaction();
 199         $args = func_get_args(); if (count($args) < 8) $args[] = 0;
 200         $args = (object)array_combine(array('from_account', 'to_account', 'date_', 'amount',
 201                 'ref', 'memo_', 'charge', 'target_amount'), $args);
 202         $args->trans_no = 0;
 203         hook_db_prewrite($args, ST_BANKTRANSFER);
 204
 205         $trans_type = ST_BANKTRANSFER;
 206
 207         $currency = get_bank_account_currency($from_account);
 208
 209         $trans_no = get_next_trans_no($trans_type);
 210
 211     $fromact = get_bank_account($from_account);
 212     $toact = get_bank_account($to_account);
 213     $person_id = _("From")." ".$fromact['bank_account_name']." "._("To")." ".$toact['bank_account_name'];
 214
 215         $from_gl_account = get_bank_gl_account($from_account);
 216         $to_gl_account = get_bank_gl_account($to_account);
 217
 218         $exchanged = false;
 219         $total = 0;
 220         // do the source account postings
 221     $total += add_gl_trans($trans_type, $trans_no, $date_, $from_gl_account, 0, 0, $person_id,
 222                 -($amount + $charge), $currency);
 223
 224     add_bank_trans($trans_type, $trans_no, $from_account, $ref,
 225                 $date_, -($amount + $charge),
 226                 PT_MISC, $person_id, $currency,
 227                 "Cannot insert a source bank transaction");
 228         if ($SysPrefs->auto_currency_revaluation())
 229         {
 230                 $trans_no1 = get_next_trans_no(ST_JOURNAL);
 231                 if (add_exchange_variation($trans_no1, $date_, $from_account, $from_gl_account,
 232                         $currency, PT_MISC, $person_id))
 233                         $exchanged = true;
 234         }
 235         if ($charge != 0)
 236         {
 237                 /* Now Debit bank charge account with charges */
 238                 $charge_act = get_company_pref('bank_charge_act');
 239                 $total += add_gl_trans($trans_type, $trans_no, $date_,
 240                         $charge_act, 0, 0, $person_id, $charge, $currency);
 241         }
 242
 243         // provide backward compatibility for extension modules (target amount can be not passed)
 244         $to_currency = $target_amount ? $toact['bank_curr_code'] : $currency;
 245         $to_amount = $target_amount ? $target_amount : $amount;
 246
 247         // do the destination account postings
 248         $total += add_gl_trans($trans_type, $trans_no, $date_, $to_gl_account, 0, 0, $person_id,
 249                 $to_amount, $to_currency);
 250
 251         /*Post a balance post if $total != 0 */
 252         if ($currency == $to_currency)
 253                 add_gl_balance($trans_type, $trans_no, $date_, -$total);
 254         else    // in this case those are exchange variances between bank and home rates
 255                 add_gl_trans($trans_type, $trans_no, $date_, get_company_pref('exchange_diff_act'),
 256                         0, 0, _("Exchange Variance"), -$total);
 257
 258         add_bank_trans($trans_type, $trans_no, $to_account, $ref,
 259                 $date_, $to_amount, PT_MISC, $person_id,
 260                 $to_currency, "Cannot insert a destination bank transaction");
 261
 262         if ($SysPrefs->auto_currency_revaluation())
 263         {
 264                 $currency = get_bank_account_currency($to_account);
 265
 266                 if (add_exchange_variation($trans_no1, $date_, $to_account, $to_gl_account,
 267                         $currency, PT_MISC, $person_id))
 268                         $exchanged = true;
 269         }
 270         if ($exchanged == true)
 271         {
 272                 $ref1 = $Refs->get_next(ST_JOURNAL);
 273                 $Refs->save(ST_JOURNAL, $trans_no1, $ref1);
 274                 add_audit_trail(ST_JOURNAL, $trans_no1, $date_);
 275         }
 276         add_comments($trans_type, $trans_no, $date_, $memo_);
 277
 278         $Refs->save($trans_type, $trans_no, $ref);
 279         add_audit_trail($trans_type, $trans_no, $date_);
 280
 281         $args->trans_no = $trans_no;
 282         hook_db_postwrite($args, ST_BANKTRANSFER);
 283         commit_transaction();
 284
 285         return $trans_no;
 286 }
 287 //----------------------------------------------------------------------------------
 288 //      Add bank payment or deposit to database.
 289 //
 290 //      $from_account - bank account id
 291 //  $items - transaction cart (line amounts in bank account's currency); negative for deposit
 292 //  $person_type_id - defines type of $person_id identifiers
 293 //  $person_id  - supplier/customer/other id
 294 //  $person_detail_id - customer branch id or not used
 295 //  $settled_amount - settled amount in AR/AP (if applicable) in customer/supplier currency (always non-negative number)
 296 //
 297 // returns an array of (inserted trans type, trans no)
 298 //
 299 // FIXME -revise code for update case
 300 //
 301 function write_bank_transaction($trans_type, $trans_no, $from_account, $items, $date_,
 302         $person_type_id, $person_id, $person_detail_id, $ref, $memo_, $use_transaction=true, $settled_amount=null)
 303 {
 304         global $Refs, $SysPrefs;
 305
 306         // we can only handle type 1 (payment)and type 2 (deposit)
 307         if ($trans_type != ST_BANKPAYMENT && $trans_type != ST_BANKDEPOSIT)
 308                 display_db_error("Invalid type ($trans_type) sent to add_bank_transaction");
 309
 310         $do_exchange_variance = false;
 311         $exchanged = false;
 312         if ($use_transaction)
 313                 begin_transaction();
 314
 315         $args = func_get_args(); if (count($args) < 11) $args[] = true;
 316         $args = (object)array_combine(array('trans_type', 'trans_no', 'from_account', 'items', 'date_',
 317                 'person_type_id', 'person_id', 'person_detail_id', 'ref', 'memo_', 'use_transaction', 'settled_amount'),
 318                 $args);
 319         hook_db_prewrite($args, $trans_type);
 320         $aid = 0;
 321         if ($trans_no) {
 322                 $old_trans = $trans_no;
 323                 $Refs->restore_last($trans_type, $trans_no);
 324                 $aid = has_attachment($trans_type, $trans_no);
 325         }
 326
 327         $currency = get_bank_account_currency($from_account);
 328         $bank_gl_account = get_bank_gl_account($from_account);
 329
 330         // the gl items are already inversed/negated for type 2 (deposit)
 331         $total_amount = $items->gl_items_total();
 332
 333     if ($person_type_id == PT_CUSTOMER)
 334     {
 335         // we need to add a customer transaction record
 336                 // convert to customer currency
 337                 if (!isset($settled_amount)) // leaved for backward/ext compatibility
 338                         $cust_amount = exchange_from_to(abs($total_amount), $currency, get_customer_currency($person_id), $date_);
 339                 else
 340                         $cust_amount = $settled_amount;
 341
 342                 if ($trans_type == ST_BANKPAYMENT)
 343                         $cust_amount = -$cust_amount;
 344
 345                 $trans_no = write_customer_trans($trans_type, 0, $person_id, $person_detail_id, $date_,
 346                 $ref, $cust_amount);
 347
 348     }
 349     elseif ($person_type_id == PT_SUPPLIER)
 350     {
 351         // we need to add a supplier transaction record
 352                 // convert to supp currency
 353                 if (!isset($settled_amount)) // leaved for for backward/ext compatibility
 354                         $supp_amount = exchange_from_to(abs($total_amount), $currency, get_supplier_currency($person_id), $date_);
 355                 else
 356                         $supp_amount = $settled_amount;
 357
 358                 if ($trans_type == ST_BANKPAYMENT)
 359                         $supp_amount = -$supp_amount;
 360
 361                 $trans_no = write_supp_trans($trans_type, 0, $person_id, $date_, '',
 362                         $ref, "", $supp_amount, 0, 0);
 363
 364     }
 365     else
 366     {
 367                 $trans_no = get_next_trans_no($trans_type);
 368         $do_exchange_variance = $SysPrefs->auto_currency_revaluation();
 369         if ($do_exchange_variance)
 370                 $trans_no1 = get_next_trans_no(ST_JOURNAL);
 371     }
 372         if ($aid != 0)
 373         {
 374                 $row = get_attachment($aid);
 375                 update_attachment($aid, $row['type_no'], $trans_no, $row['description'],
 376                         $row['filename'], $row['unique_name'], $row['filesize'], $row['filetype']);
 377         }
 378         // do the source account postings
 379
 380     add_bank_trans($trans_type, $trans_no, $from_account, $ref,
 381         $date_, -$total_amount,
 382         $person_type_id, $person_id,
 383         $currency,
 384         "Cannot insert a source bank transaction");
 385         $total = 0;
 386         foreach ($items->gl_items as $gl_item)
 387         {
 388                 $is_bank_to = is_bank_account($gl_item->code_id);
 389
 390                 if ($trans_type == ST_BANKPAYMENT AND $is_bank_to)
 391                 {
 392                         // we don't allow payments to go to a bank account. use transfer for this !
 393                         display_db_error("invalid payment entered. Cannot pay to another bank account", "");
 394                 }
 395
 396         // do the destination account postings
 397         $total += add_gl_trans($trans_type, $trans_no, $date_, $gl_item->code_id,
 398                 $gl_item->dimension_id, $gl_item->dimension2_id, $gl_item->reference,
 399                 $gl_item->amount, $currency, $person_type_id, $person_id);
 400
 401         if ($is_bank_to)
 402         {
 403                 add_bank_trans($trans_type, $trans_no, $is_bank_to, $ref,
 404                         $date_, $gl_item->amount,
 405                         $person_type_id, $person_id, $currency,
 406                         "Cannot insert a destination bank transaction");
 407                 if ($do_exchange_variance)
 408                 {
 409                         add_exchange_variation($trans_no1, $date_, $is_bank_to, $gl_item->code_id,
 410                                 $currency, $person_type_id, $person_id);
 411                 }
 412         }
 413                 // store tax details if the gl account is a tax account
 414
 415                 $amount = $gl_item->amount;
 416                 $ex_rate = get_exchange_rate_from_home_currency($currency, $date_);
 417
 418                 add_gl_tax_details($gl_item->code_id, $trans_type, $trans_no, -$amount,
 419                         $ex_rate, $date_, $memo_);
 420         }
 421
 422         // do the source account postings
 423     add_gl_trans($trans_type, $trans_no, $date_, $bank_gl_account, 0, 0, $memo_,
 424         -$total, null, $person_type_id, $person_id);
 425
 426     if ($do_exchange_variance)
 427     {
 428         if ($exchanged || add_exchange_variation($trans_no1, $date_, $from_account, $bank_gl_account,
 429                 $currency, $person_type_id, $person_id))
 430         {
 431                         $ref1 = $Refs->get_next(ST_JOURNAL);
 432                         $Refs->save(ST_JOURNAL, $trans_no1, $ref1);
 433                         add_audit_trail(ST_JOURNAL, $trans_no1, $date_);
 434                 }
 435         }
 436
 437         add_comments($trans_type, $trans_no, $date_, $memo_);
 438
 439         $Refs->save($trans_type, $trans_no, $ref);
 440         add_audit_trail($trans_type, $trans_no, $date_);
 441
 442         // old transaction can be voided only after new transaction is entered,
 443         //  otherwise the operation could fail for cash accounts due to temporary negative balance
 444         if (@$old_trans)
 445                         void_transaction($trans_type, $old_trans, Today(), _("Document reentered."));
 446
 447         $args->trans_no = $trans_no;
 448         hook_db_postwrite($args, $trans_type);
 449         if ($use_transaction)
 450                 commit_transaction();
 451
 452         return array($trans_type, $trans_no);
 453 }
 454
 455 ?>