Journal entries and journal for recording accounting transactions.
Classes:
-
CompoundEntry–A compound journal entry that can affect multiple accounts.
-
Journal–Class to record all journal entries.
-
JournalEntry–Abstract base class for a journal entry.
-
SimpleEntry–A simple journal entry affecting exactly two accounts.
dataclass
CompoundEntry(
debit_accounts: dict[TAccount, float],
credit_accounts: dict[TAccount, float],
date: date | None = None,
description: str = "",
)
Bases: JournalEntry
A compound journal entry that can affect multiple accounts.
Used when a transaction touches more than two accounts. The total debits must equal total credits (validated on creation).
Example: Closing a trading income account with sub-accounts::
+----------------------------------------------+
| Description: Closing Trading Income |
+----------------------------------------------+
| Debit: Unrealized Gain ......... $5,000 |
| Debit: Realized Gain ........... $3,000 |
| Credit: Income Summary .......... $6,000 |
| Credit: Unrealized Loss ......... $2,000 |
+----------------------------------------------+
Methods:
-
credit_account_value_pairs–Return an iterator over credit account and value pairs.
-
debit_account_value_pairs–Return an iterator over debit account and value pairs.
-
involves_account–Check if the journal entry involves a specific account.
-
is_balanced–Check if the compound entry is balanced.
-
reversed–Return a new CompoundEntry with debit and credit accounts swapped.
-
total_credits–Calculate the total credits for the compound entry.
-
total_debits–Calculate the total debits for the compound entry.
-
validate–Assert sum of debit entries equals sum of credit entries.
credit_account_value_pairs() -> (
Iterator[tuple[TAccount, float]]
)
Return an iterator over credit account and value pairs.
debit_account_value_pairs() -> (
Iterator[tuple[TAccount, float]]
)
Return an iterator over debit account and value pairs.
involves_account(account: TAccount) -> bool
Check if the journal entry involves a specific account.
is_balanced() -> bool
Check if the compound entry is balanced.
Using 1e-6 as a tolerance level to account for floating-point inaccuracies.
reversed() -> CompoundEntry
Return a new CompoundEntry with debit and credit accounts swapped.
total_credits() -> float
Calculate the total credits for the compound entry.
total_debits() -> float
Calculate the total debits for the compound entry.
validate() -> None
Assert sum of debit entries equals sum of credit entries.
dataclass
Journal(entries: list[JournalEntry] = list())
Class to record all journal entries.
Methods:
-
add_entry–Add a journal entry to the journal.
-
get_entries_by_account–Get all journal entries involving a specific account.
-
get_entries_by_date–Get all journal entries for a specific date.
-
get_entries_within_date_range–Get all journal entries within a specific date range.
get_entries_by_account(
account: TAccount,
) -> list[JournalEntry]
Get all journal entries involving a specific account.
get_entries_by_date(date: date) -> list[JournalEntry]
Get all journal entries for a specific date.
get_entries_within_date_range(
start_date: date, end_date: date
) -> list[JournalEntry]
Get all journal entries within a specific date range.
Bases: ABC
Abstract base class for a journal entry.
Methods:
-
credit_account_value_pairs–Return an iterator over credit account and value pairs.
-
debit_account_value_pairs–Return an iterator over debit account and value pairs.
-
involves_account–Check if the journal entry involves a specific account.
-
reversed–Return a new entry with debits and credits swapped (reversing entry).
credit_account_value_pairs() -> (
Iterator[tuple[TAccount, float]]
)
Return an iterator over credit account and value pairs.
debit_account_value_pairs() -> (
Iterator[tuple[TAccount, float]]
)
Return an iterator over debit account and value pairs.
abstractmethod
involves_account(account: TAccount) -> bool
Check if the journal entry involves a specific account.
abstractmethod
reversed() -> JournalEntry
Return a new entry with debits and credits swapped (reversing entry).
dataclass
SimpleEntry(
debit_account: TAccount,
credit_account: TAccount,
value: float,
date: date | None = None,
description: str = "",
)
Bases: JournalEntry
A simple journal entry affecting exactly two accounts.
Example: Receiving a $10,000 deposit::
+----------------------------------------------+
| Date: 2024-01-15 |
| Description: Customer deposit received |
+----------------------------------------------+
| Debit: Cash ..................... $10,000 |
| Credit: Deposits ................ $10,000 |
+----------------------------------------------+
Methods:
-
credit_account_value_pairs–Return an iterator over credit account and value pairs.
-
debit_account_value_pairs–Return an iterator over debit account and value pairs.
-
involves_account–Check if the journal entry involves a specific account.
-
reversed–Return a new SimpleEntry with debit and credit accounts swapped.
credit_account_value_pairs() -> (
Iterator[tuple[TAccount, float]]
)
Return an iterator over credit account and value pairs.
debit_account_value_pairs() -> (
Iterator[tuple[TAccount, float]]
)
Return an iterator over debit account and value pairs.
involves_account(account: TAccount) -> bool
Check if the journal entry involves a specific account.