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  $result;
  87 }
  88
  89 function get_cust_account_home_balance($debtor_no, $rec_account, $to_date)
  90 {
  91         $to = date2sql($to_date);
  92
  93     $sql = "SELECT SUM(amount) FROM ".TB_PREF."gl_trans t
  94                         WHERE t.person_id=".db_escape($debtor_no)." AND t.account='$rec_account'
  95                         AND person_type_id=".PT_CUSTOMER." AND t.tran_date <= '$to'";
  96         $result = db_query($sql, "The AR balance for customer $debtor_no could not be calculated");
  97         $row = db_fetch_row($result);
  98         return $row[0];
  99 }
 100
 101 function get_supp_account_curr_balances($date)
 102 {
 103         $to = date2sql($date);
 104
 105     $sql = "SELECT SUM(-(t.ov_amount + t.ov_gst + t.ov_discount)) AS amount,
 106                 supp.supplier_id, supp.supp_name, supp.curr_code, supp.payable_account
 107                 FROM ".TB_PREF."supp_trans t
 108                         LEFT JOIN ".TB_PREF."suppliers supp ON t.supplier_id = supp.supplier_id
 109                         LEFT JOIN ".TB_PREF."voided as v ON v.type = t.type and v.id=t.trans_no
 110         WHERE ISNULL(v.date_) AND t.tran_date <= '$to'
 111                 AND supp.curr_code<>'".get_company_pref('curr_default')."'
 112                 GROUP BY t.supplier_id";
 113
 114     $result = db_query($sql,"Open balances in foreign currency for cannot be retrieved");
 115         return  $result;
 116 }
 117
 118 function get_supp_account_home_balance($supplier_id, $rec_account, $to_date)
 119 {
 120         $to = date2sql($to_date);
 121
 122     $sql = "SELECT SUM(amount) FROM ".TB_PREF."gl_trans t
 123                         WHERE t.person_id=".db_escape($supplier_id)." AND t.account='$rec_account'
 124                         AND person_type_id=".PT_SUPPLIER." AND t.tran_date <= '$to'";
 125         $result = db_query($sql, "The AP balance for customer $supplier_id could not be calculated");
 126         $row = db_fetch_row($result);
 127         return $row[0];
 128 }
 129 //------------- New helper functions for revaluation of customer/supplier currencies 2011-05-08 Joe Hunt.
 130
 131
 132 function add_exchange_variation_all($date=null, $ref="", $memo)
 133 {
 134         global $Refs;
 135         begin_transaction();
 136         $exchanged = false;
 137         $trans_no = get_next_trans_no(ST_JOURNAL);
 138         $sql = "SELECT * FROM ".TB_PREF."bank_accounts";
 139         $result = db_query($sql, "could not retreive bank accounts");
 140         while ($myrow = db_fetch($result))
 141         {
 142                 if (add_exchange_variation($trans_no, $date, $myrow['id'], $myrow['account_code'],
 143                         $myrow['bank_curr_code']))
 144                         $exchanged = true;
 145         }
 146         if ($exchanged)
 147         {
 148                 add_comments(ST_JOURNAL, $trans_no, $date, $memo);
 149                 if ($ref == "")
 150                         $ref = $Refs->get_next(ST_JOURNAL);
 151                 $Refs->save(ST_JOURNAL, $trans_no, $ref);
 152                 add_audit_trail(ST_JOURNAL, $trans_no, $date);
 153         }
 154
 155         //------------- BEGIN inserted for revaluation of customer/supplier currencies 2011-05-08 Joe Hunt.
 156         if ($date == null)
 157                 $date = Today();
 158         $exchange_act = get_company_pref('exchange_diff_act');
 159         $je = 0;
 160         // debtors
 161         $res = get_cust_account_curr_balances($date);
 162
 163         while($row = db_fetch($res))
 164         {
 165                 $exrate = get_exchange_rate_from_home_currency($row['curr_code'], $date);
 166                 $foreign = round2($row['amount']*$exrate, user_price_dec());
 167                 $home = round2(get_cust_account_home_balance($row['debtor_no'], $row['receivables_account'], $date), user_price_dec());
 168                 if ($foreign != $home)
 169                 {
 170                         $amount = $foreign - $home;
 171                         add_cust_supp_revaluation($row['receivables_account'], $exchange_act, $date, $amount, PT_CUSTOMER,
 172                                 $row['debtor_no'], $memo);
 173                         $je++;
 174                 }
 175         }
 176         // creditors
 177         $res = get_supp_account_curr_balances($date);
 178
 179         while($row = db_fetch($res))
 180         {
 181                 $exrate = get_exchange_rate_from_home_currency($row['curr_code'], $date);
 182                 $foreign = round2($row['amount']*$exrate, user_price_dec());
 183                 $home = round2(get_supp_account_home_balance($row['supplier_id'], $row['payable_account'], $date), user_price_dec());
 184                 if ($foreign != $home)
 185                 {
 186                         $amount = $foreign - $home;
 187                         add_cust_supp_revaluation($row['payable_account'], $exchange_act, $date, $amount, PT_SUPPLIER,
 188                                 $row['supplier_id'], $memo);
 189                         $je++;
 190                 }
 191         }
 192         //------------- END
 193
 194         commit_transaction();
 195         return array(($exchanged ? $trans_no : 0), $je);
 196 }
 197 //----------------------------------------------------------------------------------
 198 //      Add bank tranfer to database.
 199 //
 200 //      $from_account - source bank account id
 201 //      $to_account   - target bank account id
 202 //
 203
 204 function add_bank_transfer($from_account, $to_account, $date_,
 205         $amount, $ref, $memo_, $charge=0)
 206 {
 207         global $Refs, $SysPrefs;
 208
 209         begin_transaction();
 210         $args = func_get_args(); if (count($args) < 7) $args[] = 0;
 211         $args = (object)array_combine(array('from_account', 'to_account', 'date_', 'amount',
 212                 'ref', 'memo_', 'charge'), $args);
 213         $args->trans_no = 0;
 214         hook_db_prewrite($args, ST_BANKTRANSFER);
 215
 216         $trans_type = ST_BANKTRANSFER;
 217
 218         $currency = get_bank_account_currency($from_account);
 219
 220         $trans_no = get_next_trans_no($trans_type);
 221
 222     $fromact = get_bank_account($from_account);
 223     $toact = get_bank_account($to_account);
 224     $person_id = _("From")." ".$fromact['bank_account_name']." "._("To")." ".$toact['bank_account_name'];
 225
 226         $from_gl_account = get_bank_gl_account($from_account);
 227         $to_gl_account = get_bank_gl_account($to_account);
 228
 229         $exchanged = false;
 230         $total = 0;
 231         // do the source account postings
 232     $total += add_gl_trans($trans_type, $trans_no, $date_, $from_gl_account, 0, 0, $person_id,
 233                 -($amount + $charge), $currency);
 234
 235     add_bank_trans($trans_type, $trans_no, $from_account, $ref,
 236                 $date_, -($amount + $charge),
 237                 PT_MISC, $person_id, $currency,
 238                 "Cannot insert a source bank transaction");
 239         if ($SysPrefs->auto_currency_revaluation())
 240         {
 241                 $trans_no1 = get_next_trans_no(ST_JOURNAL);
 242                 if (add_exchange_variation($trans_no1, $date_, $from_account, $from_gl_account,
 243                         $currency, PT_MISC, $person_id))
 244                         $exchanged = true;
 245         }
 246         if ($charge != 0)
 247         {
 248                 /* Now Debit bank charge account with charges */
 249                 $charge_act = get_company_pref('bank_charge_act');
 250                 $total += add_gl_trans($trans_type, $trans_no, $date_,
 251                         $charge_act, 0, 0, $person_id, $charge, $currency);
 252         }
 253         // do the destination account postings
 254         $total += add_gl_trans($trans_type, $trans_no, $date_, $to_gl_account, 0, 0, $person_id,
 255                 $amount, $currency);
 256
 257         /*Post a balance post if $total != 0 */
 258         add_gl_balance($trans_type, $trans_no, $date_, -$total);
 259
 260         add_bank_trans($trans_type, $trans_no, $to_account, $ref,
 261                 $date_, $amount, PT_MISC, $person_id,
 262                 $currency, "Cannot insert a destination bank transaction");
 263
 264         if ($SysPrefs->auto_currency_revaluation())
 265         {
 266                 $currency = get_bank_account_currency($to_account);
 267
 268                 if (add_exchange_variation($trans_no1, $date_, $to_account, $to_gl_account,
 269                         $currency, PT_MISC, $person_id))
 270                         $exchanged = true;
 271         }
 272         if ($exchanged == true)
 273         {
 274                 $ref1 = $Refs->get_next(ST_JOURNAL);
 275                 $Refs->save(ST_JOURNAL, $trans_no1, $ref1);
 276                 add_audit_trail(ST_JOURNAL, $trans_no1, $date_);
 277         }
 278         add_comments($trans_type, $trans_no, $date_, $memo_);
 279
 280         $Refs->save($trans_type, $trans_no, $ref);
 281         add_audit_trail($trans_type, $trans_no, $date_);
 282
 283         $args->trans_no = $trans_no;
 284         hook_db_postwrite($args, ST_BANKTRANSFER);
 285         commit_transaction();
 286
 287         return $trans_no;
 288 }
 289 //----------------------------------------------------------------------------------
 290 //      Add bank payment or deposit to database.
 291 //
 292 //      $from_account - bank account id
 293 //  $item - transaction cart (line item's amounts in bank account's currency)
 294 //  $person_type_id - defines type of $person_id identifiers
 295 //  $person_id  - supplier/customer/other id
 296 // $person_detail_id - customer branch id or not used
 297 //
 298 // returns an array of (inserted trans type, trans no)
 299 //
 300 // FIXME -revise code for update case
 301 //
 302 function write_bank_transaction($trans_type, $trans_no, $from_account, $items, $date_,
 303         $person_type_id, $person_id, $person_detail_id, $ref, $memo_, $use_transaction=true)
 304 {
 305         global $Refs, $SysPrefs;
 306
 307         // we can only handle type 1 (payment)and type 2 (deposit)
 308         if ($trans_type != ST_BANKPAYMENT && $trans_type != ST_BANKDEPOSIT)
 309                 display_db_error("Invalid type ($trans_type) sent to add_bank_transaction");
 310
 311         $do_exchange_variance = false;
 312         $exchanged = false;
 313         if ($use_transaction)
 314                 begin_transaction();
 315
 316         $args = func_get_args(); if (count($args) < 11) $args[] = true;
 317         $args = (object)array_combine(array('trans_type', 'trans_no', 'from_account', 'items', 'date_',
 318                 'person_type_id', 'person_id', 'person_detail_id', 'ref', 'memo_', 'use_transaction'),
 319                 $args);
 320         hook_db_prewrite($args, $trans_type);
 321
 322         if ($trans_no)
 323                 clear_bank_transaction($_SESSION['pay_items']->trans_type, $_SESSION['pay_items']->order_id);
 324
 325         $currency = get_bank_account_currency($from_account);
 326         $bank_gl_account = get_bank_gl_account($from_account);
 327
 328         // the gl items are already inversed/negated for type 2 (deposit)
 329         $total_amount = $items->gl_items_total();
 330
 331     if ($person_type_id == PT_CUSTOMER)
 332     {
 333         // we need to add a customer transaction record
 334
 335                 // convert to customer currency
 336                 $cust_amount = exchange_from_to($total_amount, $currency, get_customer_currency($person_id), $date_);
 337                 // we need to negate it too
 338                 $cust_amount = -$cust_amount;
 339
 340                 $trans_no = write_customer_trans($trans_type, $trans_no, $person_id, $person_detail_id, $date_,
 341                 $ref, $cust_amount);
 342
 343     }
 344     elseif ($person_type_id == PT_SUPPLIER)
 345     {
 346         // we need to add a supplier transaction record
 347                 // convert to supp currency
 348                 $supp_amount = exchange_from_to($total_amount, $currency, get_supplier_currency($person_id), $date_);
 349
 350                 // we need to negate it too
 351                 $supp_amount = -$supp_amount;
 352
 353                 $trans_no = write_supp_trans($trans_type, $trans_no, $person_id, $date_, '',
 354                         $ref, "", $supp_amount, 0, 0);
 355
 356     }
 357     else
 358     {
 359         if (!$trans_no)
 360                 $trans_no = get_next_trans_no($trans_type);
 361         $do_exchange_variance = $SysPrefs->auto_currency_revaluation();
 362         if ($do_exchange_variance)
 363                 $trans_no1 = get_next_trans_no(ST_JOURNAL);
 364     }
 365
 366         // do the source account postings
 367
 368     add_bank_trans($trans_type, $trans_no, $from_account, $ref,
 369         $date_, -$total_amount,
 370         $person_type_id, $person_id,
 371         $currency,
 372         "Cannot insert a source bank transaction");
 373         $total = 0;
 374         foreach ($items->gl_items as $gl_item)
 375         {
 376                 $is_bank_to = is_bank_account($gl_item->code_id);
 377
 378                 if ($trans_type == ST_BANKPAYMENT AND $is_bank_to)
 379                 {
 380                         // we don't allow payments to go to a bank account. use transfer for this !
 381                         display_db_error("invalid payment entered. Cannot pay to another bank account", "");
 382                 }
 383
 384         // do the destination account postings
 385         $total += add_gl_trans($trans_type, $trans_no, $date_, $gl_item->code_id,
 386                 $gl_item->dimension_id, $gl_item->dimension2_id, $gl_item->reference,
 387                 $gl_item->amount, $currency, $person_type_id, $person_id);
 388
 389         if ($is_bank_to)
 390         {
 391                 add_bank_trans($trans_type, $trans_no, $is_bank_to, $ref,
 392                         $date_, $gl_item->amount,
 393                         $person_type_id, $person_id, $currency,
 394                         "Cannot insert a destination bank transaction");
 395                 if ($do_exchange_variance)
 396                 {
 397                         add_exchange_variation($trans_no1, $date_, $is_bank_to, $gl_item->code_id,
 398                                 $currency, $person_type_id, $person_id);
 399                 }
 400         }
 401                 // store tax details if the gl account is a tax account
 402
 403                 $amount = $gl_item->amount;
 404                 $ex_rate = get_exchange_rate_from_home_currency($currency, $date_);
 405
 406                 add_gl_tax_details($gl_item->code_id, $trans_type, $trans_no, -$amount,
 407                         $ex_rate, $date_, $memo_);
 408         }
 409
 410         // do the source account postings
 411     add_gl_trans($trans_type, $trans_no, $date_, $bank_gl_account, 0, 0, $memo_,
 412         -$total, null, $person_type_id, $person_id);
 413
 414     if ($do_exchange_variance)
 415     {
 416         if ($exchanged || add_exchange_variation($trans_no1, $date_, $from_account, $bank_gl_account,
 417                 $currency, $person_type_id, $person_id))
 418         {
 419                         $ref1 = $Refs->get_next(ST_JOURNAL);
 420                         $Refs->save(ST_JOURNAL, $trans_no1, $ref1);
 421                         add_audit_trail(ST_JOURNAL, $trans_no1, $date_);
 422                 }
 423         }
 424
 425         add_comments($trans_type, $trans_no, $date_, $memo_);
 426
 427         $Refs->save($trans_type, $trans_no, $ref);
 428         add_audit_trail($trans_type, $trans_no, $date_);
 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, $trans_no);
 436 }
 437 //----------------------------------------------------------------------------------------
 438
 439 function clear_bank_transaction($type, $type_no)
 440 {
 441
 442         hook_db_prevoid($type, $type_no);
 443
 444         $sql = "DELETE FROM ".TB_PREF."bank_trans
 445                 WHERE type=".db_escape($type)." AND trans_no=".db_escape($type_no);
 446
 447         $result = db_query($sql, "could not clear bank transactions for type=$type and trans_no=$type_no");
 448
 449         clear_gl_trans($type, $type_no, true);
 450
 451         // in case it's a customer trans - probably better to check first
 452         void_cust_allocations($type, $type_no);
 453
 454         // in case it's a supplier trans - probably better to check first
 455         void_supp_allocations($type, $type_no);
 456         clear_supp_trans($type, $type_no);
 457
 458         clear_trans_tax_details($type, $type_no);
 459
 460         delete_comments($type, $type_no);
 461 }
 462
 463 ?>