feat: add back embedded statements (#1309)

* feat: add first statement (#1289) * refactor: expand seed into module * feat: add account_set_id when creating control accounts * chore: setup core/statements module boilerplate * chore: add statements entity boilerplate * refactor: change statement entity to trial_balance_statement * refactor: use statement entity id as account set id * feat: add trial balance ledger boilerplate * refactor: expand accounting_init constants into module * chore: add Statements to accounting_init * feat: add 'create_trial_balance_statement' use-case * chore: add statement actions to rbac * chore: add 'find_by_reference' function * feat: create trial balance statements in accounting_init * feat: add created control-sub-accounts to trial balance * chore: update cala * chore: replicate core TrialBalances module in lana app * refactor: swap core/statements for lana/trial_balances in seed * chore: remove unused core/statements module * feat: add trial_balance query function with balances * refactor: change trial balance query param to name * refactor: remove currency argument, fetch both usd & btc currencies * refactor: use Satoshi/UsdCent types in trial_balance ledger * chore: implement new trial_balance gql query * chore: clean up lints * chore: add TrialBalance auth for bank manager * fix: handle no balance found error * chore: add control_sub_account to control account cala account set * chore: re-add off-trial-balance implementation * refactor: do net calcs in ledger layer * fix: add relevant facility accounts to off-balance-sheet-trial-balance * chore: add omnibus accounts to charts and trial_balance * refactor: switch around Asset/Liabilities designation for facility accounts * fix: show netDebit Trial Balance frontend * temp: debug gh actions charts test * refactor: move statement to lana_app top level * feat: add profit loss (#1310) * feat: add profit-and-loss statement boilerplate * chore: add pl statement line item account sets * chore: add P&L statement to accounting_init * chore: map PL statement to graphql types * fix: do not return new id when control account exists (#1311) * chore: update cala-ledger (#1314) --------- Co-authored-by: Vaibhav <[email protected]> --------- Co-authored-by: Vaibhav <[email protected]>
GaloyMoney · Jan 27, 2025 · ca93a08 · ca93a08
1 parent 2df6cfb
commit ca93a08
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Showing 58 changed files with 2,299 additions and 605 deletions.
diff --git a/Cargo.lock b/Cargo.lock
diff --git a/apps/admin-panel/app/trial-balance/page.tsx b/apps/admin-panel/app/trial-balance/page.tsx
@@ -310,7 +310,7 @@ const TrialBalanceValues: React.FC<TrialBalanceValuesProps> = ({
               <Balance
                 align="end"
                 currency={currency}
-                amount={total[currency].closingBalance[layer].credit}
+                amount={total[currency].closingBalance[layer].netDebit}
               />
             </TableCell>
           </TableRow>

diff --git a/bats/chart-of-accounts.bats b/bats/chart-of-accounts.bats
@@ -2,16 +2,22 @@
 
 load "helpers"
 
+PERSISTED_LOG_FILE="chart-of-accounts.e2e-logs"
+RUN_LOG_FILE="chart-of-accounts.run.e2e-logs"
+
 setup_file() {
   start_server
 }
 
 teardown_file() {
   stop_server
+  cp "$LOG_FILE" "$PERSISTED_LOG_FILE"
 }
 
 @test "chart-of-accounts: can traverse chart of accounts" {
   exec_admin_graphql 'chart-of-accounts'
+  graphql_output
+  echo "chart-of-accounts | $(graphql_output)" >> $RUN_LOG_FILE
 
   category_account_code=$(echo "$output" | jq -r \
     '.data.chartOfAccounts.categories.assets.accountCode'

diff --git a/core/chart-of-accounts/src/chart_of_accounts/entity.rs b/core/chart-of-accounts/src/chart_of_accounts/entity.rs
@@ -8,7 +8,7 @@ use es_entity::*;
 use crate::{
     path::*,
     primitives::{ChartId, LedgerAccountSetId},
-    ControlSubAccountDetails,
+    ControlAccountDetails, ControlSubAccountDetails,
 };
 
 pub use super::error::*;
@@ -25,6 +25,7 @@ pub enum ChartEvent {
         audit_info: AuditInfo,
     },
     ControlAccountAdded {
+        id: LedgerAccountSetId,
         encoded_path: String,
         path: ControlAccountPath,
         name: String,
@@ -74,22 +75,34 @@ impl Chart {
     pub fn find_control_account_by_reference(
         &self,
         reference_to_check: String,
-    ) -> Option<ControlAccountPath> {
+    ) -> Option<ControlAccountDetails> {
         self.events.iter_all().rev().find_map(|event| match event {
             ChartEvent::ControlAccountAdded {
-                path, reference, ..
-            } if reference_to_check == *reference => Some(*path),
+                path,
+                reference,
+                id,
+                name,
+                ..
+            } if reference_to_check == *reference => Some({
+                ControlAccountDetails {
+                    path: *path,
+                    account_set_id: *id,
+                    name: name.to_string(),
+                    reference: reference.to_string(),
+                }
+            }),
             _ => None,
         })
     }
 
     pub fn create_control_account(
         &mut self,
+        id: LedgerAccountSetId,
         category: ChartCategory,
         name: String,
         reference: String,
         audit_info: AuditInfo,
-    ) -> Result<ControlAccountPath, ChartError> {
+    ) -> Result<ControlAccountDetails, ChartError> {
         if self
             .find_control_account_by_reference(reference.to_string())
             .is_some()
@@ -99,14 +112,20 @@ impl Chart {
 
         let path = self.next_control_account(category)?;
         self.events.push(ChartEvent::ControlAccountAdded {
+            id,
             encoded_path: path.path_encode(self.id),
             path,
-            name,
-            reference,
+            name: name.to_string(),
+            reference: reference.to_string(),
             audit_info,
         });
 
-        Ok(path)
+        Ok(ControlAccountDetails {
+            path,
+            account_set_id: id,
+            name,
+            reference,
+        })
     }
 
     fn next_control_sub_account(
@@ -283,8 +302,12 @@ mod tests {
     #[test]
     fn test_create_control_account() {
         let mut chart = init_chart_of_events();
-        let ControlAccountPath { category, index } = chart
+        let ControlAccountDetails {
+            path: ControlAccountPath { category, index },
+            ..
+        } = chart
             .create_control_account(
+                LedgerAccountSetId::new(),
                 ChartCategory::Assets,
                 "Assets".to_string(),
                 "assets".to_string(),
@@ -300,6 +323,7 @@ mod tests {
         let mut chart = init_chart_of_events();
         chart
             .create_control_account(
+                LedgerAccountSetId::new(),
                 ChartCategory::Assets,
                 "Assets #1".to_string(),
                 "assets".to_string(),
@@ -308,6 +332,7 @@ mod tests {
             .unwrap();
 
         match chart.create_control_account(
+            LedgerAccountSetId::new(),
             ChartCategory::Assets,
             "Assets #2".to_string(),
             "assets".to_string(),
@@ -327,6 +352,7 @@ mod tests {
         let mut chart = init_chart_of_events();
         let control_account = chart
             .create_control_account(
+                LedgerAccountSetId::new(),
                 ChartCategory::Assets,
                 "Assets".to_string(),
                 "assets".to_string(),
@@ -345,7 +371,7 @@ mod tests {
         } = chart
             .create_control_sub_account(
                 LedgerAccountSetId::new(),
-                control_account,
+                control_account.path,
                 "Current Assets".to_string(),
                 "current-assets".to_string(),
                 dummy_audit_info(),
@@ -361,6 +387,7 @@ mod tests {
         let mut chart = init_chart_of_events();
         let control_account = chart
             .create_control_account(
+                LedgerAccountSetId::new(),
                 ChartCategory::Assets,
                 "Assets".to_string(),
                 "assets".to_string(),
@@ -370,7 +397,7 @@ mod tests {
         chart
             .create_control_sub_account(
                 LedgerAccountSetId::new(),
-                control_account,
+                control_account.path,
                 "Current Assets #1".to_string(),
                 "current-assets".to_string(),
                 dummy_audit_info(),
@@ -379,7 +406,7 @@ mod tests {
 
         match chart.create_control_sub_account(
             LedgerAccountSetId::new(),
-            control_account,
+            control_account.path,
             "Current Assets #2".to_string(),
             "current-assets".to_string(),
             dummy_audit_info(),
@@ -402,15 +429,20 @@ mod tests {
 
         chart
             .create_control_account(
+                LedgerAccountSetId::new(),
                 ChartCategory::Assets,
                 "First".to_string(),
                 "assets-01".to_string(),
                 dummy_audit_info(),
             )
             .unwrap();
 
-        let ControlAccountPath { category, index } = chart
+        let ControlAccountDetails {
+            path: ControlAccountPath { category, index },
+            ..
+        } = chart
             .create_control_account(
+                LedgerAccountSetId::new(),
                 ChartCategory::Assets,
                 "Second".to_string(),
                 "assets-02".to_string(),
@@ -426,6 +458,7 @@ mod tests {
         let mut chart = init_chart_of_events();
         let control_account = chart
             .create_control_account(
+                LedgerAccountSetId::new(),
                 ChartCategory::Assets,
                 "Assets".to_string(),
                 "assets".to_string(),
@@ -436,7 +469,7 @@ mod tests {
         chart
             .create_control_sub_account(
                 LedgerAccountSetId::new(),
-                control_account,
+                control_account.path,
                 "First".to_string(),
                 "first-asset".to_string(),
                 dummy_audit_info(),
@@ -454,7 +487,7 @@ mod tests {
         } = chart
             .create_control_sub_account(
                 LedgerAccountSetId::new(),
-                control_account,
+                control_account.path,
                 "Second".to_string(),
                 "second-asset".to_string(),
                 dummy_audit_info(),

diff --git a/core/chart-of-accounts/src/chart_of_accounts/tree.rs b/core/chart-of-accounts/src/chart_of_accounts/tree.rs
@@ -165,6 +165,7 @@ mod tests {
         {
             let control_account = chart
                 .create_control_account(
+                    LedgerAccountSetId::new(),
                     ChartCategory::Assets,
                     "Loans Receivable".to_string(),
                     "loans-receivable".to_string(),
@@ -174,7 +175,7 @@ mod tests {
             chart
                 .create_control_sub_account(
                     LedgerAccountSetId::new(),
-                    control_account,
+                    control_account.path,
                     "Fixed Loans Receivable".to_string(),
                     "fixed-loans-receivable".to_string(),
                     dummy_audit_info(),
@@ -189,6 +190,7 @@ mod tests {
         {
             let control_account = chart
                 .create_control_account(
+                    LedgerAccountSetId::new(),
                     ChartCategory::Liabilities,
                     "User Checking".to_string(),
                     "user-checking".to_string(),
@@ -198,7 +200,7 @@ mod tests {
             chart
                 .create_control_sub_account(
                     LedgerAccountSetId::new(),
-                    control_account,
+                    control_account.path,
                     "User Checking".to_string(),
                     "sub-user-checking".to_string(),
                     dummy_audit_info(),
@@ -213,6 +215,7 @@ mod tests {
         {
             let control_account = chart
                 .create_control_account(
+                    LedgerAccountSetId::new(),
                     ChartCategory::Equity,
                     "Shareholder Equity".to_string(),
                     "shareholder-equity".to_string(),
@@ -222,7 +225,7 @@ mod tests {
             chart
                 .create_control_sub_account(
                     LedgerAccountSetId::new(),
-                    control_account,
+                    control_account.path,
                     "Shareholder Equity".to_string(),
                     "sub-shareholder-equity".to_string(),
                     dummy_audit_info(),
@@ -237,6 +240,7 @@ mod tests {
         {
             chart
                 .create_control_account(
+                    LedgerAccountSetId::new(),
                     ChartCategory::Revenues,
                     "Interest Revenue".to_string(),
                     "interest-revenue".to_string(),