account

Module for various types of accounts used in a bank's chart of accounts.

Classes:

• AccountBalances –

  A dictionary-like class to hold account balances.

• AccountNormalBalance –

  The normal balance of an account or the preferred type of net balance that it should have.

• AccountType –

  Types of accounts.

• AccumulatedOCIAccount –

  Accumulated OCI account.

• AssetFVTPLAccount –

  Asset FVTPL account, or Financial Assets - Trading (FVTPL).

• BankChartOfAccounts –

  Represent the chart of accounts.

• CashAccount –

  Cash account.

• ChartOfAccounts –

  Represent the chart of accounts.

• ChartOfAccountsBuilder –

  Builder for creating a ChartOfAccounts instance.

• CompositeTAccount –

  Composite T-account that can hold multiple sub T-accounts.

• CustomerDepositAccount –

  Customer deposit account.

• DebtAccount –

  Debt account.

• DepositAccount –

  Deposit account.

• EquityAccount –

  Equity account.

• IncomeSummaryAccount –

  Represent the income summary account.

• IntangibleAccount –

  Intangible account.

• InterestExpenseAccount –

  Interest expense account.

• InterestIncomeAccount –

  Interest income account.

• InvestmentFVOCIAccount –

  Investment FVOCI account.

• InvestmentHTMAccount –

  Investment HTM account, or Investment Securities at Amortized Cost.

• InvestmentIncomeAccount –

  Investment income account.

• InvestmentSecuritiesAccount –

  Investment securities account.

• LoanAccount –

  Loan account.

• OperatingExpenseAccount –

  Operating expense account.

• PPEAccount –

  PPE account.

• PayableAccount –

  Payable account.

• PublicBorrowingsAccount –

  Public borrowings account.

• RealizedOCIGainAccount –

  Realized OCI Gain account.

• RealizedOCILossAccount –

  Realized OCI Loss account.

• RealizedTradingGainAccount –

  Realized Trading Gain account.

• RealizedTradingLossAccount –

  Realized Trading Loss account.

• RealizedTradingPnLAccount –

  Realized Trading P&L account.

• ReceivableAccount –

  Receivable account.

• RetainedEarningsAccount –

  Represent the retained earnings account.

• TAccount –

  Base class representing a T-account, which holds amounts on both the debit and credit sides.

• TradingIncomeAccount –

  Trading income account.

• UnrealizedOCIGainAccount –

  Unrealized OCI Gain account.

• UnrealizedOCILossAccount –

  Unrealized OCI Loss account.

• UnrealizedTradingGainAccount –

  Unrealized Trading Gain account.

• UnrealizedTradingLossAccount –

  Unrealized Trading Loss account.

• UnrealizedTradingPnLAccount –

  Unrealized Trading P&L account.

AccountBalances

Bases: UserDict['TAccount', float]

A dictionary-like class to hold account balances.

Methods:

• from_accounts –

  Create an AccountBalances instance from a list of accounts.

from_accounts classmethod

from_accounts(accounts: list[TAccount]) -> AccountBalances

Create an AccountBalances instance from a list of accounts.

AccountNormalBalance

Bases: Enum

The normal balance of an account or the preferred type of net balance that it should have.

AccountType

Bases: Enum

Types of accounts.

Methods:

• get_normal_balance –

  Return the normal balance for a given account type.

get_normal_balance staticmethod

get_normal_balance(
    account_type: AccountType,
    *,
    contra_account: bool = False,
) -> AccountNormalBalance

Return the normal balance for a given account type.

AccumulatedOCIAccount

AccumulatedOCIAccount()

Bases: CompositeTAccount

Accumulated OCI account.

Methods:

• add –

  Add a T-account as a child and observe it.

• add_observer –

  Add an observer to the list of observers.

• balance –

  Return account balance.

• credit –

  Add credit amount to account.

• debit –

  Add debit amount to account.

• has_contra_account –

  Check if the T-account has any contra account.

• has_sub_account –

  Check if the T-account has any sub account.

• is_balanced –

  Check if the T-account is balanced.

• is_composite –

  Check if the T-account is composite.

• notify_observers –

  Notify all observers about a change.

• remove –

  Remove a T-account as a child and stop observing it.

• remove_observer –

  Remove an observer from the list of observers.

• update –

  Triggered when a child account notifies of a change.

Attributes:

• credit_value (float) –

  Return the credit value of the account.

• debit_value (float) –

  Return the debit value of the account.

• parent (Optional[TAccount]) –

  Get the parent account.

• sub_accounts (Generator[TAccount, None, None]) –

  Return an iterator over sub-accounts.

credit_value property writable

credit_value: float

Return the credit value of the account.

debit_value property writable

debit_value: float

Return the debit value of the account.

parent property writable

parent: Optional[TAccount]

Get the parent account.

sub_accounts property

sub_accounts: Generator[TAccount, None, None]

Return an iterator over sub-accounts.

add

add(account: TAccount) -> None

Add a T-account as a child and observe it.

add_observer

add_observer(observer: Observer) -> None

Add an observer to the list of observers.

balance

balance() -> float

Return account balance.

credit

credit(amount: float) -> None

Add credit amount to account.

debit

debit(amount: float) -> None

Add debit amount to account.

has_contra_account

has_contra_account() -> bool

Check if the T-account has any contra account.

has_sub_account

has_sub_account() -> bool

Check if the T-account has any sub account.

is_balanced

is_balanced() -> bool

Check if the T-account is balanced.

is_composite

is_composite() -> bool

Check if the T-account is composite.

notify_observers

notify_observers() -> None

Notify all observers about a change.

remove

remove(account: TAccount) -> None

Remove a T-account as a child and stop observing it.

remove_observer

remove_observer(observer: Observer) -> None

Remove an observer from the list of observers.

update

update(observable: Observable) -> None

Triggered when a child account notifies of a change.

AssetFVTPLAccount

AssetFVTPLAccount()

Bases: TAccount

Asset FVTPL account, or Financial Assets - Trading (FVTPL).

Assets at Fair Value Through Income Statement (FVTPL) - Trading Book securities

Methods:

• add_observer –

  Add an observer to the list of observers.

• balance –

  Return account balance.

• credit –

  Add credit amount to account.

• debit –

  Add debit amount to account.

• has_contra_account –

  Check if the T-account has any contra account.

• has_sub_account –

  Check if the T-account has any sub account.

• is_balanced –

  Check if the T-account is balanced.

• is_composite –

  Check if the T-account is composite.

• notify_observers –

  Notify all observers about a change.

• remove_observer –

  Remove an observer from the list of observers.

Attributes:

• credit_value (float) –

  Return the credit value of the account.

• debit_value (float) –

  Return the debit value of the account.

• parent (Optional[TAccount]) –

  Get the parent account.

• sub_accounts (Generator[TAccount, None, None]) –

  Return an iterator over sub-accounts.

credit_value property writable

credit_value: float

Return the credit value of the account.

debit_value property writable

debit_value: float

Return the debit value of the account.

parent property writable

parent: Optional[TAccount]

Get the parent account.

sub_accounts property

sub_accounts: Generator[TAccount, None, None]

Return an iterator over sub-accounts.

add_observer

add_observer(observer: Observer) -> None

Add an observer to the list of observers.

balance

balance() -> float

Return account balance.

credit

credit(amount: float) -> None

Add credit amount to account.

debit

debit(amount: float) -> None

Add debit amount to account.

has_contra_account

has_contra_account() -> bool

Check if the T-account has any contra account.

has_sub_account

has_sub_account() -> bool

Check if the T-account has any sub account.

is_balanced

is_balanced() -> bool

Check if the T-account is balanced.

is_composite

is_composite() -> bool

Check if the T-account is composite.

notify_observers

notify_observers() -> None

Notify all observers about a change.

remove_observer

remove_observer(observer: Observer) -> None

Remove an observer from the list of observers.

BankChartOfAccounts dataclass

BankChartOfAccounts(
    assets: list[TAccount] = list(),
    equities: list[TAccount] = list(),
    liabilities: list[TAccount] = list(),
    income: list[TAccount] = list(),
    expenses: list[TAccount] = list(),
    income_summary_account: IncomeSummaryAccount = IncomeSummaryAccount(),
    retained_earnings_account: RetainedEarningsAccount = RetainedEarningsAccount(),
    cash_account: CashAccount = CashAccount(),
    receivable_account: ReceivableAccount = ReceivableAccount(),
    loan_account: LoanAccount = LoanAccount(),
    asset_fvtpl_account: AssetFVTPLAccount = AssetFVTPLAccount(),
    investment_securities_account: InvestmentSecuritiesAccount = InvestmentSecuritiesAccount(),
    ppe_account: PPEAccount = PPEAccount(),
    intangible_account: IntangibleAccount = IntangibleAccount(),
    deposit_account: DepositAccount = DepositAccount(),
    payable_account: PayableAccount = PayableAccount(),
    debt_account: DebtAccount = DebtAccount(),
    equity_account: EquityAccount = EquityAccount(),
    accumulated_oci_account: AccumulatedOCIAccount = AccumulatedOCIAccount(),
    interest_income_account: InterestIncomeAccount = InterestIncomeAccount(),
    trading_income_account: TradingIncomeAccount = TradingIncomeAccount(),
    investment_income_account: InvestmentIncomeAccount = InvestmentIncomeAccount(),
    interest_expense_account: InterestExpenseAccount = InterestExpenseAccount(),
    operating_expense_account: OperatingExpenseAccount = OperatingExpenseAccount(),
)

Bases: ChartOfAccounts

Represent the chart of accounts.

CashAccount

CashAccount()

Bases: TAccount

Cash account.

Methods:

• add_observer –

  Add an observer to the list of observers.

• balance –

  Return account balance.

• credit –

  Add credit amount to account.

• debit –

  Add debit amount to account.

• has_contra_account –

  Check if the T-account has any contra account.

• has_sub_account –

  Check if the T-account has any sub account.

• is_balanced –

  Check if the T-account is balanced.

• is_composite –

  Check if the T-account is composite.

• notify_observers –

  Notify all observers about a change.

• remove_observer –

  Remove an observer from the list of observers.

Attributes:

• credit_value (float) –

  Return the credit value of the account.

• debit_value (float) –

  Return the debit value of the account.

• parent (Optional[TAccount]) –

  Get the parent account.

• sub_accounts (Generator[TAccount, None, None]) –

  Return an iterator over sub-accounts.

credit_value property writable

credit_value: float

Return the credit value of the account.

debit_value property writable

debit_value: float

Return the debit value of the account.

parent property writable

parent: Optional[TAccount]

Get the parent account.

sub_accounts property

sub_accounts: Generator[TAccount, None, None]

Return an iterator over sub-accounts.

add_observer

add_observer(observer: Observer) -> None

Add an observer to the list of observers.

balance

balance() -> float

Return account balance.

credit

credit(amount: float) -> None

Add credit amount to account.

debit

debit(amount: float) -> None

Add debit amount to account.

has_contra_account

has_contra_account() -> bool

Check if the T-account has any contra account.

has_sub_account

has_sub_account() -> bool

Check if the T-account has any sub account.

is_balanced

is_balanced() -> bool

Check if the T-account is balanced.

is_composite

is_composite() -> bool

Check if the T-account is composite.

notify_observers

notify_observers() -> None

Notify all observers about a change.

remove_observer

remove_observer(observer: Observer) -> None

Remove an observer from the list of observers.

ChartOfAccounts dataclass

ChartOfAccounts(
    assets: list[TAccount] = list(),
    equities: list[TAccount] = list(),
    liabilities: list[TAccount] = list(),
    income: list[TAccount] = list(),
    expenses: list[TAccount] = list(),
    income_summary_account: IncomeSummaryAccount = IncomeSummaryAccount(),
    retained_earnings_account: RetainedEarningsAccount = RetainedEarningsAccount(),
)

Represent the chart of accounts.

ChartOfAccountsBuilder

ChartOfAccountsBuilder()

Builder for creating a ChartOfAccounts instance.

Methods:

• add_asset_account –

  Add an asset account to the builder.

• add_equity_account –

  Add an equity account to the builder.

• add_expense_account –

  Add an expense account to the builder.

• add_income_account –

  Add an income account to the builder.

• add_liability_account –

  Add a liability account to the builder.

• build –

  Build and return a ChartOfAccounts instance.

add_asset_account

add_asset_account(
    account: TAccount,
) -> ChartOfAccountsBuilder

Add an asset account to the builder.

add_equity_account

add_equity_account(
    account: TAccount,
) -> ChartOfAccountsBuilder

Add an equity account to the builder.

add_expense_account

add_expense_account(
    account: TAccount,
) -> ChartOfAccountsBuilder

Add an expense account to the builder.

add_income_account

add_income_account(
    account: TAccount,
) -> ChartOfAccountsBuilder

Add an income account to the builder.

add_liability_account

add_liability_account(
    account: TAccount,
) -> ChartOfAccountsBuilder

Add a liability account to the builder.

build

build() -> ChartOfAccounts

Build and return a ChartOfAccounts instance.

CompositeTAccount

CompositeTAccount(
    name: str,
    account_type: AccountType,
    contra_accounts: list[TAccount] | None = None,
    parent: Optional[TAccount] = None,
    debit: float = 0.0,
    credit: float = 0.0,
    *,
    is_contra_account: bool = False,
)

Bases: TAccount, Observable, Observer

Composite T-account that can hold multiple sub T-accounts.

Methods:

• add –

  Add a T-account as a child and observe it.

• add_observer –

  Add an observer to the list of observers.

• balance –

  Return account balance.

• credit –

  Add credit amount to account.

• debit –

  Add debit amount to account.

• has_contra_account –

  Check if the T-account has any contra account.

• has_sub_account –

  Check if the T-account has any sub account.

• is_balanced –

  Check if the T-account is balanced.

• is_composite –

  Check if the T-account is composite.

• notify_observers –

  Notify all observers about a change.

• remove –

  Remove a T-account as a child and stop observing it.

• remove_observer –

  Remove an observer from the list of observers.

• update –

  Triggered when a child account notifies of a change.

Attributes:

• credit_value (float) –

  Return the credit value of the account.

• debit_value (float) –

  Return the debit value of the account.

• parent (Optional[TAccount]) –

  Get the parent account.

• sub_accounts (Generator[TAccount, None, None]) –

  Return an iterator over sub-accounts.

credit_value property writable

credit_value: float

Return the credit value of the account.

debit_value property writable

debit_value: float

Return the debit value of the account.

parent property writable

parent: Optional[TAccount]

Get the parent account.

sub_accounts property

sub_accounts: Generator[TAccount, None, None]

Return an iterator over sub-accounts.

add

add(account: TAccount) -> None

Add a T-account as a child and observe it.

add_observer

add_observer(observer: Observer) -> None

Add an observer to the list of observers.

balance

balance() -> float

Return account balance.

credit

credit(amount: float) -> None

Add credit amount to account.

debit

debit(amount: float) -> None

Add debit amount to account.

has_contra_account

has_contra_account() -> bool

Check if the T-account has any contra account.

has_sub_account

has_sub_account() -> bool

Check if the T-account has any sub account.

is_balanced

is_balanced() -> bool

Check if the T-account is balanced.

is_composite

is_composite() -> bool

Check if the T-account is composite.

notify_observers

notify_observers() -> None

Notify all observers about a change.

remove

remove(account: TAccount) -> None

Remove a T-account as a child and stop observing it.

remove_observer

remove_observer(observer: Observer) -> None

Remove an observer from the list of observers.

update

update(observable: Observable) -> None

Triggered when a child account notifies of a change.

CustomerDepositAccount

CustomerDepositAccount()

Bases: TAccount

Customer deposit account.

Methods:

• add_observer –

  Add an observer to the list of observers.

• balance –

  Return account balance.

• credit –

  Add credit amount to account.

• debit –

  Add debit amount to account.

• has_contra_account –

  Check if the T-account has any contra account.

• has_sub_account –

  Check if the T-account has any sub account.

• is_balanced –

  Check if the T-account is balanced.

• is_composite –

  Check if the T-account is composite.

• notify_observers –

  Notify all observers about a change.

• remove_observer –

  Remove an observer from the list of observers.

Attributes:

• credit_value (float) –

  Return the credit value of the account.

• debit_value (float) –

  Return the debit value of the account.

• parent (Optional[TAccount]) –

  Get the parent account.

• sub_accounts (Generator[TAccount, None, None]) –

  Return an iterator over sub-accounts.

credit_value property writable

credit_value: float

Return the credit value of the account.

debit_value property writable

debit_value: float

Return the debit value of the account.

parent property writable

parent: Optional[TAccount]

Get the parent account.

sub_accounts property

sub_accounts: Generator[TAccount, None, None]

Return an iterator over sub-accounts.

add_observer

add_observer(observer: Observer) -> None

Add an observer to the list of observers.

balance

balance() -> float

Return account balance.

credit

credit(amount: float) -> None

Add credit amount to account.

debit

debit(amount: float) -> None

Add debit amount to account.

has_contra_account

has_contra_account() -> bool

Check if the T-account has any contra account.

has_sub_account

has_sub_account() -> bool

Check if the T-account has any sub account.

is_balanced

is_balanced() -> bool

Check if the T-account is balanced.

is_composite

is_composite() -> bool

Check if the T-account is composite.

notify_observers

notify_observers() -> None

Notify all observers about a change.

remove_observer

remove_observer(observer: Observer) -> None

Remove an observer from the list of observers.

DebtAccount

DebtAccount()

Bases: TAccount

Debt account.

Debt issues (typically long-term)

Methods:

• add_observer –

  Add an observer to the list of observers.

• balance –

  Return account balance.

• credit –

  Add credit amount to account.

• debit –

  Add debit amount to account.

• has_contra_account –

  Check if the T-account has any contra account.

• has_sub_account –

  Check if the T-account has any sub account.

• is_balanced –

  Check if the T-account is balanced.

• is_composite –

  Check if the T-account is composite.

• notify_observers –

  Notify all observers about a change.

• remove_observer –

  Remove an observer from the list of observers.

Attributes:

• credit_value (float) –

  Return the credit value of the account.

• debit_value (float) –

  Return the debit value of the account.

• parent (Optional[TAccount]) –

  Get the parent account.

• sub_accounts (Generator[TAccount, None, None]) –

  Return an iterator over sub-accounts.

credit_value property writable

credit_value: float

Return the credit value of the account.

debit_value property writable

debit_value: float

Return the debit value of the account.

parent property writable

parent: Optional[TAccount]

Get the parent account.

sub_accounts property

sub_accounts: Generator[TAccount, None, None]

Return an iterator over sub-accounts.

add_observer

add_observer(observer: Observer) -> None

Add an observer to the list of observers.

balance

balance() -> float

Return account balance.

credit

credit(amount: float) -> None

Add credit amount to account.

debit

debit(amount: float) -> None

Add debit amount to account.

has_contra_account

has_contra_account() -> bool

Check if the T-account has any contra account.

has_sub_account

has_sub_account() -> bool

Check if the T-account has any sub account.

is_balanced

is_balanced() -> bool

Check if the T-account is balanced.

is_composite

is_composite() -> bool

Check if the T-account is composite.

notify_observers

notify_observers() -> None

Notify all observers about a change.

remove_observer

remove_observer(observer: Observer) -> None

Remove an observer from the list of observers.

DepositAccount

DepositAccount()

Bases: CompositeTAccount

Deposit account.

Methods:

• add –

  Add a T-account as a child and observe it.

• add_observer –

  Add an observer to the list of observers.

• balance –

  Return account balance.

• credit –

  Add credit amount to account.

• debit –

  Add debit amount to account.

• has_contra_account –

  Check if the T-account has any contra account.

• has_sub_account –

  Check if the T-account has any sub account.

• is_balanced –

  Check if the T-account is balanced.

• is_composite –

  Check if the T-account is composite.

• notify_observers –

  Notify all observers about a change.

• remove –

  Remove a T-account as a child and stop observing it.

• remove_observer –

  Remove an observer from the list of observers.

• update –

  Triggered when a child account notifies of a change.

Attributes:

• credit_value (float) –

  Return the credit value of the account.

• debit_value (float) –

  Return the debit value of the account.

• parent (Optional[TAccount]) –

  Get the parent account.

• sub_accounts (Generator[TAccount, None, None]) –

  Return an iterator over sub-accounts.

credit_value property writable

credit_value: float

Return the credit value of the account.

debit_value property writable

debit_value: float

Return the debit value of the account.

parent property writable

parent: Optional[TAccount]

Get the parent account.

sub_accounts property

sub_accounts: Generator[TAccount, None, None]

Return an iterator over sub-accounts.

add

add(account: TAccount) -> None

Add a T-account as a child and observe it.

add_observer

add_observer(observer: Observer) -> None

Add an observer to the list of observers.

balance

balance() -> float

Return account balance.

credit

credit(amount: float) -> None

Add credit amount to account.

debit

debit(amount: float) -> None

Add debit amount to account.

has_contra_account

has_contra_account() -> bool

Check if the T-account has any contra account.

has_sub_account

has_sub_account() -> bool

Check if the T-account has any sub account.

is_balanced

is_balanced() -> bool

Check if the T-account is balanced.

is_composite

is_composite() -> bool

Check if the T-account is composite.

notify_observers

notify_observers() -> None

Notify all observers about a change.

remove

remove(account: TAccount) -> None

Remove a T-account as a child and stop observing it.

remove_observer

remove_observer(observer: Observer) -> None

Remove an observer from the list of observers.

update

update(observable: Observable) -> None

Triggered when a child account notifies of a change.

EquityAccount

EquityAccount()

Bases: TAccount

Equity account.

Methods:

• add_observer –

  Add an observer to the list of observers.

• balance –

  Return account balance.

• credit –

  Add credit amount to account.

• debit –

  Add debit amount to account.

• has_contra_account –

  Check if the T-account has any contra account.

• has_sub_account –

  Check if the T-account has any sub account.

• is_balanced –

  Check if the T-account is balanced.

• is_composite –

  Check if the T-account is composite.

• notify_observers –

  Notify all observers about a change.

• remove_observer –

  Remove an observer from the list of observers.

Attributes:

• credit_value (float) –

  Return the credit value of the account.

• debit_value (float) –

  Return the debit value of the account.

• parent (Optional[TAccount]) –

  Get the parent account.

• sub_accounts (Generator[TAccount, None, None]) –

  Return an iterator over sub-accounts.

credit_value property writable

credit_value: float

Return the credit value of the account.

debit_value property writable

debit_value: float

Return the debit value of the account.

parent property writable

parent: Optional[TAccount]

Get the parent account.

sub_accounts property

sub_accounts: Generator[TAccount, None, None]

Return an iterator over sub-accounts.

add_observer

add_observer(observer: Observer) -> None

Add an observer to the list of observers.

balance

balance() -> float

Return account balance.

credit

credit(amount: float) -> None

Add credit amount to account.

debit

debit(amount: float) -> None

Add debit amount to account.

has_contra_account

has_contra_account() -> bool

Check if the T-account has any contra account.

has_sub_account

has_sub_account() -> bool

Check if the T-account has any sub account.

is_balanced

is_balanced() -> bool

Check if the T-account is balanced.

is_composite

is_composite() -> bool

Check if the T-account is composite.

notify_observers

notify_observers() -> None

Notify all observers about a change.

remove_observer

remove_observer(observer: Observer) -> None

Remove an observer from the list of observers.

IncomeSummaryAccount

IncomeSummaryAccount()

Bases: TAccount

Represent the income summary account.

Methods:

• add_observer –

  Add an observer to the list of observers.

• balance –

  Return account balance.

• credit –

  Add credit amount to account.

• debit –

  Add debit amount to account.

• has_contra_account –

  Check if the T-account has any contra account.

• has_sub_account –

  Check if the T-account has any sub account.

• is_balanced –

  Check if the T-account is balanced.

• is_composite –

  Check if the T-account is composite.

• notify_observers –

  Notify all observers about a change.

• remove_observer –

  Remove an observer from the list of observers.

Attributes:

• credit_value (float) –

  Return the credit value of the account.

• debit_value (float) –

  Return the debit value of the account.

• parent (Optional[TAccount]) –

  Get the parent account.

• sub_accounts (Generator[TAccount, None, None]) –

  Return an iterator over sub-accounts.

credit_value property writable

credit_value: float

Return the credit value of the account.

debit_value property writable

debit_value: float

Return the debit value of the account.

parent property writable

parent: Optional[TAccount]

Get the parent account.

sub_accounts property

sub_accounts: Generator[TAccount, None, None]

Return an iterator over sub-accounts.

add_observer

add_observer(observer: Observer) -> None

Add an observer to the list of observers.

balance

balance() -> float

Return account balance.

credit

credit(amount: float) -> None

Add credit amount to account.

debit

debit(amount: float) -> None

Add debit amount to account.

has_contra_account

has_contra_account() -> bool

Check if the T-account has any contra account.

has_sub_account

has_sub_account() -> bool

Check if the T-account has any sub account.

is_balanced

is_balanced() -> bool

Check if the T-account is balanced.

is_composite

is_composite() -> bool

Check if the T-account is composite.

notify_observers

notify_observers() -> None

Notify all observers about a change.

remove_observer

remove_observer(observer: Observer) -> None

Remove an observer from the list of observers.

IntangibleAccount

IntangibleAccount()

Bases: TAccount

Intangible account.

Methods:

• add_observer –

  Add an observer to the list of observers.

• balance –

  Return account balance.

• credit –

  Add credit amount to account.

• debit –

  Add debit amount to account.

• has_contra_account –

  Check if the T-account has any contra account.

• has_sub_account –

  Check if the T-account has any sub account.

• is_balanced –

  Check if the T-account is balanced.

• is_composite –

  Check if the T-account is composite.

• notify_observers –

  Notify all observers about a change.

• remove_observer –

  Remove an observer from the list of observers.

Attributes:

• credit_value (float) –

  Return the credit value of the account.

• debit_value (float) –

  Return the debit value of the account.

• parent (Optional[TAccount]) –

  Get the parent account.

• sub_accounts (Generator[TAccount, None, None]) –

  Return an iterator over sub-accounts.

credit_value property writable

credit_value: float

Return the credit value of the account.

debit_value property writable

debit_value: float

Return the debit value of the account.

parent property writable

parent: Optional[TAccount]

Get the parent account.

sub_accounts property

sub_accounts: Generator[TAccount, None, None]

Return an iterator over sub-accounts.

add_observer

add_observer(observer: Observer) -> None

Add an observer to the list of observers.

balance

balance() -> float

Return account balance.

credit

credit(amount: float) -> None

Add credit amount to account.

debit

debit(amount: float) -> None

Add debit amount to account.

has_contra_account

has_contra_account() -> bool

Check if the T-account has any contra account.

has_sub_account

has_sub_account() -> bool

Check if the T-account has any sub account.

is_balanced

is_balanced() -> bool

Check if the T-account is balanced.

is_composite

is_composite() -> bool

Check if the T-account is composite.

notify_observers

notify_observers() -> None

Notify all observers about a change.

remove_observer

remove_observer(observer: Observer) -> None

Remove an observer from the list of observers.

InterestExpenseAccount

InterestExpenseAccount()

Bases: TAccount

Interest expense account.

Methods:

• add_observer –

  Add an observer to the list of observers.

• balance –

  Return account balance.

• credit –

  Add credit amount to account.

• debit –

  Add debit amount to account.

• has_contra_account –

  Check if the T-account has any contra account.

• has_sub_account –

  Check if the T-account has any sub account.

• is_balanced –

  Check if the T-account is balanced.

• is_composite –

  Check if the T-account is composite.

• notify_observers –

  Notify all observers about a change.

• remove_observer –

  Remove an observer from the list of observers.

Attributes:

• credit_value (float) –

  Return the credit value of the account.

• debit_value (float) –

  Return the debit value of the account.

• parent (Optional[TAccount]) –

  Get the parent account.

• sub_accounts (Generator[TAccount, None, None]) –

  Return an iterator over sub-accounts.

credit_value property writable

credit_value: float

Return the credit value of the account.

debit_value property writable

debit_value: float

Return the debit value of the account.

parent property writable

parent: Optional[TAccount]

Get the parent account.

sub_accounts property

sub_accounts: Generator[TAccount, None, None]

Return an iterator over sub-accounts.

add_observer

add_observer(observer: Observer) -> None

Add an observer to the list of observers.

balance

balance() -> float

Return account balance.

credit

credit(amount: float) -> None

Add credit amount to account.

debit

debit(amount: float) -> None

Add debit amount to account.

has_contra_account

has_contra_account() -> bool

Check if the T-account has any contra account.

has_sub_account

has_sub_account() -> bool

Check if the T-account has any sub account.

is_balanced

is_balanced() -> bool

Check if the T-account is balanced.

is_composite

is_composite() -> bool

Check if the T-account is composite.

notify_observers

notify_observers() -> None

Notify all observers about a change.

remove_observer

remove_observer(observer: Observer) -> None

Remove an observer from the list of observers.

InterestIncomeAccount

InterestIncomeAccount()

Bases: CompositeTAccount

Interest income account.

Methods:

• add –

  Add a T-account as a child and observe it.

• add_observer –

  Add an observer to the list of observers.

• balance –

  Return account balance.

• credit –

  Add credit amount to account.

• debit –

  Add debit amount to account.

• has_contra_account –

  Check if the T-account has any contra account.

• has_sub_account –

  Check if the T-account has any sub account.

• is_balanced –

  Check if the T-account is balanced.

• is_composite –

  Check if the T-account is composite.

• notify_observers –

  Notify all observers about a change.

• remove –

  Remove a T-account as a child and stop observing it.

• remove_observer –

  Remove an observer from the list of observers.

• update –

  Triggered when a child account notifies of a change.

Attributes:

• credit_value (float) –

  Return the credit value of the account.

• debit_value (float) –

  Return the debit value of the account.

• parent (Optional[TAccount]) –

  Get the parent account.

• sub_accounts (Generator[TAccount, None, None]) –

  Return an iterator over sub-accounts.

credit_value property writable

credit_value: float

Return the credit value of the account.

debit_value property writable

debit_value: float

Return the debit value of the account.

parent property writable

parent: Optional[TAccount]

Get the parent account.

sub_accounts property

sub_accounts: Generator[TAccount, None, None]

Return an iterator over sub-accounts.

add

add(account: TAccount) -> None

Add a T-account as a child and observe it.

add_observer

add_observer(observer: Observer) -> None

Add an observer to the list of observers.

balance

balance() -> float

Return account balance.

credit

credit(amount: float) -> None

Add credit amount to account.

debit

debit(amount: float) -> None

Add debit amount to account.

has_contra_account

has_contra_account() -> bool

Check if the T-account has any contra account.

has_sub_account

has_sub_account() -> bool

Check if the T-account has any sub account.

is_balanced

is_balanced() -> bool

Check if the T-account is balanced.

is_composite

is_composite() -> bool

Check if the T-account is composite.

notify_observers

notify_observers() -> None

Notify all observers about a change.

remove

remove(account: TAccount) -> None

Remove a T-account as a child and stop observing it.

remove_observer

remove_observer(observer: Observer) -> None

Remove an observer from the list of observers.

update

update(observable: Observable) -> None

Triggered when a child account notifies of a change.

InvestmentFVOCIAccount

InvestmentFVOCIAccount()

Bases: TAccount

Investment FVOCI account.

Investment Securities at Fair Value Through Other Comprehensive Income (FVOCI) - Banking Book: Some debt securities where the bank intends to collect cash flows and sell occasionally. - Changes in fair value are recorded in OCI, not P&L, until sale.

Methods:

• add_observer –

  Add an observer to the list of observers.

• balance –

  Return account balance.

• credit –

  Add credit amount to account.

• debit –

  Add debit amount to account.

• has_contra_account –

  Check if the T-account has any contra account.

• has_sub_account –

  Check if the T-account has any sub account.

• is_balanced –

  Check if the T-account is balanced.

• is_composite –

  Check if the T-account is composite.

• notify_observers –

  Notify all observers about a change.

• remove_observer –

  Remove an observer from the list of observers.

Attributes:

• credit_value (float) –

  Return the credit value of the account.

• debit_value (float) –

  Return the debit value of the account.

• parent (Optional[TAccount]) –

  Get the parent account.

• sub_accounts (Generator[TAccount, None, None]) –

  Return an iterator over sub-accounts.

credit_value property writable

credit_value: float

Return the credit value of the account.

debit_value property writable

debit_value: float

Return the debit value of the account.

parent property writable

parent: Optional[TAccount]

Get the parent account.

sub_accounts property

sub_accounts: Generator[TAccount, None, None]

Return an iterator over sub-accounts.

add_observer

add_observer(observer: Observer) -> None

Add an observer to the list of observers.

balance

balance() -> float

Return account balance.

credit

credit(amount: float) -> None

Add credit amount to account.

debit

debit(amount: float) -> None

Add debit amount to account.

has_contra_account

has_contra_account() -> bool

Check if the T-account has any contra account.

has_sub_account

has_sub_account() -> bool

Check if the T-account has any sub account.

is_balanced

is_balanced() -> bool

Check if the T-account is balanced.

is_composite

is_composite() -> bool

Check if the T-account is composite.

notify_observers

notify_observers() -> None

Notify all observers about a change.

remove_observer

remove_observer(observer: Observer) -> None

Remove an observer from the list of observers.

InvestmentHTMAccount

InvestmentHTMAccount()

Bases: TAccount

Investment HTM account, or Investment Securities at Amortized Cost.

Investment Securities at Amortized Cost (HTM - Held to Maturity) This account includes debt securities (bonds, treasuries) that the bank intends to hold until maturity. - Banking Book only - No fair value adjustments unless impaired.

Methods:

• add_observer –

  Add an observer to the list of observers.

• balance –

  Return account balance.

• credit –

  Add credit amount to account.

• debit –

  Add debit amount to account.

• has_contra_account –

  Check if the T-account has any contra account.

• has_sub_account –

  Check if the T-account has any sub account.

• is_balanced –

  Check if the T-account is balanced.

• is_composite –

  Check if the T-account is composite.

• notify_observers –

  Notify all observers about a change.

• remove_observer –

  Remove an observer from the list of observers.

Attributes:

• credit_value (float) –

  Return the credit value of the account.

• debit_value (float) –

  Return the debit value of the account.

• parent (Optional[TAccount]) –

  Get the parent account.

• sub_accounts (Generator[TAccount, None, None]) –

  Return an iterator over sub-accounts.

credit_value property writable

credit_value: float

Return the credit value of the account.

debit_value property writable

debit_value: float

Return the debit value of the account.

parent property writable

parent: Optional[TAccount]

Get the parent account.

sub_accounts property

sub_accounts: Generator[TAccount, None, None]

Return an iterator over sub-accounts.

add_observer

add_observer(observer: Observer) -> None

Add an observer to the list of observers.

balance

balance() -> float

Return account balance.

credit

credit(amount: float) -> None

Add credit amount to account.

debit

debit(amount: float) -> None

Add debit amount to account.

has_contra_account

has_contra_account() -> bool

Check if the T-account has any contra account.

has_sub_account

has_sub_account() -> bool

Check if the T-account has any sub account.

is_balanced

is_balanced() -> bool

Check if the T-account is balanced.

is_composite

is_composite() -> bool

Check if the T-account is composite.

notify_observers

notify_observers() -> None

Notify all observers about a change.

remove_observer

remove_observer(observer: Observer) -> None

Remove an observer from the list of observers.

InvestmentIncomeAccount

InvestmentIncomeAccount()

Bases: CompositeTAccount

Investment income account.

Methods:

• add –

  Add a T-account as a child and observe it.

• add_observer –

  Add an observer to the list of observers.

• balance –

  Return account balance.

• credit –

  Add credit amount to account.

• debit –

  Add debit amount to account.

• has_contra_account –

  Check if the T-account has any contra account.

• has_sub_account –

  Check if the T-account has any sub account.

• is_balanced –

  Check if the T-account is balanced.

• is_composite –

  Check if the T-account is composite.

• notify_observers –

  Notify all observers about a change.

• remove –

  Remove a T-account as a child and stop observing it.

• remove_observer –

  Remove an observer from the list of observers.

• update –

  Triggered when a child account notifies of a change.

Attributes:

• credit_value (float) –

  Return the credit value of the account.

• debit_value (float) –

  Return the debit value of the account.

• parent (Optional[TAccount]) –

  Get the parent account.

• sub_accounts (Generator[TAccount, None, None]) –

  Return an iterator over sub-accounts.

credit_value property writable

credit_value: float

Return the credit value of the account.

debit_value property writable

debit_value: float

Return the debit value of the account.

parent property writable

parent: Optional[TAccount]

Get the parent account.

sub_accounts property

sub_accounts: Generator[TAccount, None, None]

Return an iterator over sub-accounts.

add

add(account: TAccount) -> None

Add a T-account as a child and observe it.

add_observer

add_observer(observer: Observer) -> None

Add an observer to the list of observers.

balance

balance() -> float

Return account balance.

credit

credit(amount: float) -> None

Add credit amount to account.

debit

debit(amount: float) -> None

Add debit amount to account.

has_contra_account

has_contra_account() -> bool

Check if the T-account has any contra account.

has_sub_account

has_sub_account() -> bool

Check if the T-account has any sub account.

is_balanced

is_balanced() -> bool

Check if the T-account is balanced.

is_composite

is_composite() -> bool

Check if the T-account is composite.

notify_observers

notify_observers() -> None

Notify all observers about a change.

remove

remove(account: TAccount) -> None

Remove a T-account as a child and stop observing it.

remove_observer

remove_observer(observer: Observer) -> None

Remove an observer from the list of observers.

update

update(observable: Observable) -> None

Triggered when a child account notifies of a change.

InvestmentSecuritiesAccount

InvestmentSecuritiesAccount()

Bases: CompositeTAccount

Investment securities account.

Methods:

• add –

  Add a T-account as a child and observe it.

• add_observer –

  Add an observer to the list of observers.

• balance –

  Return account balance.

• credit –

  Add credit amount to account.

• debit –

  Add debit amount to account.

• has_contra_account –

  Check if the T-account has any contra account.

• has_sub_account –

  Check if the T-account has any sub account.

• is_balanced –

  Check if the T-account is balanced.

• is_composite –

  Check if the T-account is composite.

• notify_observers –

  Notify all observers about a change.

• remove –

  Remove a T-account as a child and stop observing it.

• remove_observer –

  Remove an observer from the list of observers.

• update –

  Triggered when a child account notifies of a change.

Attributes:

• credit_value (float) –

  Return the credit value of the account.

• debit_value (float) –

  Return the debit value of the account.

• parent (Optional[TAccount]) –

  Get the parent account.

• sub_accounts (Generator[TAccount, None, None]) –

  Return an iterator over sub-accounts.

credit_value property writable

credit_value: float

Return the credit value of the account.

debit_value property writable

debit_value: float

Return the debit value of the account.

parent property writable

parent: Optional[TAccount]

Get the parent account.

sub_accounts property

sub_accounts: Generator[TAccount, None, None]

Return an iterator over sub-accounts.

add

add(account: TAccount) -> None

Add a T-account as a child and observe it.

add_observer

add_observer(observer: Observer) -> None

Add an observer to the list of observers.

balance

balance() -> float

Return account balance.

credit

credit(amount: float) -> None

Add credit amount to account.

debit

debit(amount: float) -> None

Add debit amount to account.

has_contra_account

has_contra_account() -> bool

Check if the T-account has any contra account.

has_sub_account

has_sub_account() -> bool

Check if the T-account has any sub account.

is_balanced

is_balanced() -> bool

Check if the T-account is balanced.

is_composite

is_composite() -> bool

Check if the T-account is composite.

notify_observers

notify_observers() -> None

Notify all observers about a change.

remove

remove(account: TAccount) -> None

Remove a T-account as a child and stop observing it.

remove_observer

remove_observer(observer: Observer) -> None

Remove an observer from the list of observers.

update

update(observable: Observable) -> None

Triggered when a child account notifies of a change.

LoanAccount

LoanAccount()

Bases: TAccount

Loan account.

Loans provided to customers that the bank intends to hold until maturity and collect principal and interest. - Banking Book only

Methods:

• add_observer –

  Add an observer to the list of observers.

• balance –

  Return account balance.

• credit –

  Add credit amount to account.

• debit –

  Add debit amount to account.

• has_contra_account –

  Check if the T-account has any contra account.

• has_sub_account –

  Check if the T-account has any sub account.

• is_balanced –

  Check if the T-account is balanced.

• is_composite –

  Check if the T-account is composite.

• notify_observers –

  Notify all observers about a change.

• remove_observer –

  Remove an observer from the list of observers.

Attributes:

• credit_value (float) –

  Return the credit value of the account.

• debit_value (float) –

  Return the debit value of the account.

• parent (Optional[TAccount]) –

  Get the parent account.

• sub_accounts (Generator[TAccount, None, None]) –

  Return an iterator over sub-accounts.

credit_value property writable

credit_value: float

Return the credit value of the account.

debit_value property writable

debit_value: float

Return the debit value of the account.

parent property writable

parent: Optional[TAccount]

Get the parent account.

sub_accounts property

sub_accounts: Generator[TAccount, None, None]

Return an iterator over sub-accounts.

add_observer

add_observer(observer: Observer) -> None

Add an observer to the list of observers.

balance

balance() -> float

Return account balance.

credit

credit(amount: float) -> None

Add credit amount to account.

debit

debit(amount: float) -> None

Add debit amount to account.

has_contra_account

has_contra_account() -> bool

Check if the T-account has any contra account.

has_sub_account

has_sub_account() -> bool

Check if the T-account has any sub account.

is_balanced

is_balanced() -> bool

Check if the T-account is balanced.

is_composite

is_composite() -> bool

Check if the T-account is composite.

notify_observers

notify_observers() -> None

Notify all observers about a change.

remove_observer

remove_observer(observer: Observer) -> None

Remove an observer from the list of observers.

OperatingExpenseAccount

OperatingExpenseAccount()

Bases: TAccount

Operating expense account.

Methods:

• add_observer –

  Add an observer to the list of observers.

• balance –

  Return account balance.

• credit –

  Add credit amount to account.

• debit –

  Add debit amount to account.

• has_contra_account –

  Check if the T-account has any contra account.

• has_sub_account –

  Check if the T-account has any sub account.

• is_balanced –

  Check if the T-account is balanced.

• is_composite –

  Check if the T-account is composite.

• notify_observers –

  Notify all observers about a change.

• remove_observer –

  Remove an observer from the list of observers.

Attributes:

• credit_value (float) –

  Return the credit value of the account.

• debit_value (float) –

  Return the debit value of the account.

• parent (Optional[TAccount]) –

  Get the parent account.

• sub_accounts (Generator[TAccount, None, None]) –

  Return an iterator over sub-accounts.

credit_value property writable

credit_value: float

Return the credit value of the account.

debit_value property writable

debit_value: float

Return the debit value of the account.

parent property writable

parent: Optional[TAccount]

Get the parent account.

sub_accounts property

sub_accounts: Generator[TAccount, None, None]

Return an iterator over sub-accounts.

add_observer

add_observer(observer: Observer) -> None

Add an observer to the list of observers.

balance

balance() -> float

Return account balance.

credit

credit(amount: float) -> None

Add credit amount to account.

debit

debit(amount: float) -> None

Add debit amount to account.

has_contra_account

has_contra_account() -> bool

Check if the T-account has any contra account.

has_sub_account

has_sub_account() -> bool

Check if the T-account has any sub account.

is_balanced

is_balanced() -> bool

Check if the T-account is balanced.

is_composite

is_composite() -> bool

Check if the T-account is composite.

notify_observers

notify_observers() -> None

Notify all observers about a change.

remove_observer

remove_observer(observer: Observer) -> None

Remove an observer from the list of observers.

PPEAccount

PPEAccount()

Bases: TAccount

PPE account.

Methods:

• add_observer –

  Add an observer to the list of observers.

• balance –

  Return account balance.

• credit –

  Add credit amount to account.

• debit –

  Add debit amount to account.

• has_contra_account –

  Check if the T-account has any contra account.

• has_sub_account –

  Check if the T-account has any sub account.

• is_balanced –

  Check if the T-account is balanced.

• is_composite –

  Check if the T-account is composite.

• notify_observers –

  Notify all observers about a change.

• remove_observer –

  Remove an observer from the list of observers.

Attributes:

• credit_value (float) –

  Return the credit value of the account.

• debit_value (float) –

  Return the debit value of the account.

• parent (Optional[TAccount]) –

  Get the parent account.

• sub_accounts (Generator[TAccount, None, None]) –

  Return an iterator over sub-accounts.

credit_value property writable

credit_value: float

Return the credit value of the account.

debit_value property writable

debit_value: float

Return the debit value of the account.

parent property writable

parent: Optional[TAccount]

Get the parent account.

sub_accounts property

sub_accounts: Generator[TAccount, None, None]

Return an iterator over sub-accounts.

add_observer

add_observer(observer: Observer) -> None

Add an observer to the list of observers.

balance

balance() -> float

Return account balance.

credit

credit(amount: float) -> None

Add credit amount to account.

debit

debit(amount: float) -> None

Add debit amount to account.

has_contra_account

has_contra_account() -> bool

Check if the T-account has any contra account.

has_sub_account

has_sub_account() -> bool

Check if the T-account has any sub account.

is_balanced

is_balanced() -> bool

Check if the T-account is balanced.

is_composite

is_composite() -> bool

Check if the T-account is composite.

notify_observers

notify_observers() -> None

Notify all observers about a change.

remove_observer

remove_observer(observer: Observer) -> None

Remove an observer from the list of observers.

PayableAccount

PayableAccount()

Bases: TAccount

Payable account.

Methods:

• add_observer –

  Add an observer to the list of observers.

• balance –

  Return account balance.

• credit –

  Add credit amount to account.

• debit –

  Add debit amount to account.

• has_contra_account –

  Check if the T-account has any contra account.

• has_sub_account –

  Check if the T-account has any sub account.

• is_balanced –

  Check if the T-account is balanced.

• is_composite –

  Check if the T-account is composite.

• notify_observers –

  Notify all observers about a change.

• remove_observer –

  Remove an observer from the list of observers.

Attributes:

• credit_value (float) –

  Return the credit value of the account.

• debit_value (float) –

  Return the debit value of the account.

• parent (Optional[TAccount]) –

  Get the parent account.

• sub_accounts (Generator[TAccount, None, None]) –

  Return an iterator over sub-accounts.

credit_value property writable

credit_value: float

Return the credit value of the account.

debit_value property writable

debit_value: float

Return the debit value of the account.

parent property writable

parent: Optional[TAccount]

Get the parent account.

sub_accounts property

sub_accounts: Generator[TAccount, None, None]

Return an iterator over sub-accounts.

add_observer

add_observer(observer: Observer) -> None

Add an observer to the list of observers.

balance

balance() -> float

Return account balance.

credit

credit(amount: float) -> None

Add credit amount to account.

debit

debit(amount: float) -> None

Add debit amount to account.

has_contra_account

has_contra_account() -> bool

Check if the T-account has any contra account.

has_sub_account

has_sub_account() -> bool

Check if the T-account has any sub account.

is_balanced

is_balanced() -> bool

Check if the T-account is balanced.

is_composite

is_composite() -> bool

Check if the T-account is composite.

notify_observers

notify_observers() -> None

Notify all observers about a change.

remove_observer

remove_observer(observer: Observer) -> None

Remove an observer from the list of observers.

PublicBorrowingsAccount

PublicBorrowingsAccount()

Bases: TAccount

Public borrowings account.

Other public borrowings (typically short-term)

Methods:

• add_observer –

  Add an observer to the list of observers.

• balance –

  Return account balance.

• credit –

  Add credit amount to account.

• debit –

  Add debit amount to account.

• has_contra_account –

  Check if the T-account has any contra account.

• has_sub_account –

  Check if the T-account has any sub account.

• is_balanced –

  Check if the T-account is balanced.

• is_composite –

  Check if the T-account is composite.

• notify_observers –

  Notify all observers about a change.

• remove_observer –

  Remove an observer from the list of observers.

Attributes:

• credit_value (float) –

  Return the credit value of the account.

• debit_value (float) –

  Return the debit value of the account.

• parent (Optional[TAccount]) –

  Get the parent account.

• sub_accounts (Generator[TAccount, None, None]) –

  Return an iterator over sub-accounts.

credit_value property writable

credit_value: float

Return the credit value of the account.

debit_value property writable

debit_value: float

Return the debit value of the account.

parent property writable

parent: Optional[TAccount]

Get the parent account.

sub_accounts property

sub_accounts: Generator[TAccount, None, None]

Return an iterator over sub-accounts.

add_observer

add_observer(observer: Observer) -> None

Add an observer to the list of observers.

balance

balance() -> float

Return account balance.

credit

credit(amount: float) -> None

Add credit amount to account.

debit

debit(amount: float) -> None

Add debit amount to account.

has_contra_account

has_contra_account() -> bool

Check if the T-account has any contra account.

has_sub_account

has_sub_account() -> bool

Check if the T-account has any sub account.

is_balanced

is_balanced() -> bool

Check if the T-account is balanced.

is_composite

is_composite() -> bool

Check if the T-account is composite.

notify_observers

notify_observers() -> None

Notify all observers about a change.

remove_observer

remove_observer(observer: Observer) -> None

Remove an observer from the list of observers.

RealizedOCIGainAccount

RealizedOCIGainAccount()

Bases: TAccount

Realized OCI Gain account.

Methods:

• add_observer –

  Add an observer to the list of observers.

• balance –

  Return account balance.

• credit –

  Add credit amount to account.

• debit –

  Add debit amount to account.

• has_contra_account –

  Check if the T-account has any contra account.

• has_sub_account –

  Check if the T-account has any sub account.

• is_balanced –

  Check if the T-account is balanced.

• is_composite –

  Check if the T-account is composite.

• notify_observers –

  Notify all observers about a change.

• remove_observer –

  Remove an observer from the list of observers.

Attributes:

• credit_value (float) –

  Return the credit value of the account.

• debit_value (float) –

  Return the debit value of the account.

• parent (Optional[TAccount]) –

  Get the parent account.

• sub_accounts (Generator[TAccount, None, None]) –

  Return an iterator over sub-accounts.

credit_value property writable

credit_value: float

Return the credit value of the account.

debit_value property writable

debit_value: float

Return the debit value of the account.

parent property writable

parent: Optional[TAccount]

Get the parent account.

sub_accounts property

sub_accounts: Generator[TAccount, None, None]

Return an iterator over sub-accounts.

add_observer

add_observer(observer: Observer) -> None

Add an observer to the list of observers.

balance

balance() -> float

Return account balance.

credit

credit(amount: float) -> None

Add credit amount to account.

debit

debit(amount: float) -> None

Add debit amount to account.

has_contra_account

has_contra_account() -> bool

Check if the T-account has any contra account.

has_sub_account

has_sub_account() -> bool

Check if the T-account has any sub account.

is_balanced

is_balanced() -> bool

Check if the T-account is balanced.

is_composite

is_composite() -> bool

Check if the T-account is composite.

notify_observers

notify_observers() -> None

Notify all observers about a change.

remove_observer

remove_observer(observer: Observer) -> None

Remove an observer from the list of observers.

RealizedOCILossAccount

RealizedOCILossAccount()

Bases: TAccount

Realized OCI Loss account.

Methods:

• add_observer –

  Add an observer to the list of observers.

• balance –

  Return account balance.

• credit –

  Add credit amount to account.

• debit –

  Add debit amount to account.

• has_contra_account –

  Check if the T-account has any contra account.

• has_sub_account –

  Check if the T-account has any sub account.

• is_balanced –

  Check if the T-account is balanced.

• is_composite –

  Check if the T-account is composite.

• notify_observers –

  Notify all observers about a change.

• remove_observer –

  Remove an observer from the list of observers.

Attributes:

• credit_value (float) –

  Return the credit value of the account.

• debit_value (float) –

  Return the debit value of the account.

• parent (Optional[TAccount]) –

  Get the parent account.

• sub_accounts (Generator[TAccount, None, None]) –

  Return an iterator over sub-accounts.

credit_value property writable

credit_value: float

Return the credit value of the account.

debit_value property writable

debit_value: float

Return the debit value of the account.

parent property writable

parent: Optional[TAccount]

Get the parent account.

sub_accounts property

sub_accounts: Generator[TAccount, None, None]

Return an iterator over sub-accounts.

add_observer

add_observer(observer: Observer) -> None

Add an observer to the list of observers.

balance

balance() -> float

Return account balance.

credit

credit(amount: float) -> None

Add credit amount to account.

debit

debit(amount: float) -> None

Add debit amount to account.

has_contra_account

has_contra_account() -> bool

Check if the T-account has any contra account.

has_sub_account

has_sub_account() -> bool

Check if the T-account has any sub account.

is_balanced

is_balanced() -> bool

Check if the T-account is balanced.

is_composite

is_composite() -> bool

Check if the T-account is composite.

notify_observers

notify_observers() -> None

Notify all observers about a change.

remove_observer

remove_observer(observer: Observer) -> None

Remove an observer from the list of observers.

RealizedTradingGainAccount

RealizedTradingGainAccount()

Bases: TAccount

Realized Trading Gain account.

Methods:

• add_observer –

  Add an observer to the list of observers.

• balance –

  Return account balance.

• credit –

  Add credit amount to account.

• debit –

  Add debit amount to account.

• has_contra_account –

  Check if the T-account has any contra account.

• has_sub_account –

  Check if the T-account has any sub account.

• is_balanced –

  Check if the T-account is balanced.

• is_composite –

  Check if the T-account is composite.

• notify_observers –

  Notify all observers about a change.

• remove_observer –

  Remove an observer from the list of observers.

Attributes:

• credit_value (float) –

  Return the credit value of the account.

• debit_value (float) –

  Return the debit value of the account.

• parent (Optional[TAccount]) –

  Get the parent account.

• sub_accounts (Generator[TAccount, None, None]) –

  Return an iterator over sub-accounts.

credit_value property writable

credit_value: float

Return the credit value of the account.

debit_value property writable

debit_value: float

Return the debit value of the account.

parent property writable

parent: Optional[TAccount]

Get the parent account.

sub_accounts property

sub_accounts: Generator[TAccount, None, None]

Return an iterator over sub-accounts.

add_observer

add_observer(observer: Observer) -> None

Add an observer to the list of observers.

balance

balance() -> float

Return account balance.

credit

credit(amount: float) -> None

Add credit amount to account.

debit

debit(amount: float) -> None

Add debit amount to account.

has_contra_account

has_contra_account() -> bool

Check if the T-account has any contra account.

has_sub_account

has_sub_account() -> bool

Check if the T-account has any sub account.

is_balanced

is_balanced() -> bool

Check if the T-account is balanced.

is_composite

is_composite() -> bool

Check if the T-account is composite.

notify_observers

notify_observers() -> None

Notify all observers about a change.

remove_observer

remove_observer(observer: Observer) -> None

Remove an observer from the list of observers.

RealizedTradingLossAccount

RealizedTradingLossAccount()

Bases: TAccount

Realized Trading Loss account.

Methods:

• add_observer –

  Add an observer to the list of observers.

• balance –

  Return account balance.

• credit –

  Add credit amount to account.

• debit –

  Add debit amount to account.

• has_contra_account –

  Check if the T-account has any contra account.

• has_sub_account –

  Check if the T-account has any sub account.

• is_balanced –

  Check if the T-account is balanced.

• is_composite –

  Check if the T-account is composite.

• notify_observers –

  Notify all observers about a change.

• remove_observer –

  Remove an observer from the list of observers.

Attributes:

• credit_value (float) –

  Return the credit value of the account.

• debit_value (float) –

  Return the debit value of the account.

• parent (Optional[TAccount]) –

  Get the parent account.

• sub_accounts (Generator[TAccount, None, None]) –

  Return an iterator over sub-accounts.

credit_value property writable

credit_value: float

Return the credit value of the account.

debit_value property writable

debit_value: float

Return the debit value of the account.

parent property writable

parent: Optional[TAccount]

Get the parent account.

sub_accounts property

sub_accounts: Generator[TAccount, None, None]

Return an iterator over sub-accounts.

add_observer

add_observer(observer: Observer) -> None

Add an observer to the list of observers.

balance

balance() -> float

Return account balance.

credit

credit(amount: float) -> None

Add credit amount to account.

debit

debit(amount: float) -> None

Add debit amount to account.

has_contra_account

has_contra_account() -> bool

Check if the T-account has any contra account.

has_sub_account

has_sub_account() -> bool

Check if the T-account has any sub account.

is_balanced

is_balanced() -> bool

Check if the T-account is balanced.

is_composite

is_composite() -> bool

Check if the T-account is composite.

notify_observers

notify_observers() -> None

Notify all observers about a change.

remove_observer

remove_observer(observer: Observer) -> None

Remove an observer from the list of observers.

RealizedTradingPnLAccount

RealizedTradingPnLAccount()

Bases: TAccount

Realized Trading P&L account.

Methods:

• add_observer –

  Add an observer to the list of observers.

• balance –

  Return account balance.

• credit –

  Add credit amount to account.

• debit –

  Add debit amount to account.

• has_contra_account –

  Check if the T-account has any contra account.

• has_sub_account –

  Check if the T-account has any sub account.

• is_balanced –

  Check if the T-account is balanced.

• is_composite –

  Check if the T-account is composite.

• notify_observers –

  Notify all observers about a change.

• remove_observer –

  Remove an observer from the list of observers.

Attributes:

• credit_value (float) –

  Return the credit value of the account.

• debit_value (float) –

  Return the debit value of the account.

• parent (Optional[TAccount]) –

  Get the parent account.

• sub_accounts (Generator[TAccount, None, None]) –

  Return an iterator over sub-accounts.

credit_value property writable

credit_value: float

Return the credit value of the account.

debit_value property writable

debit_value: float

Return the debit value of the account.

parent property writable

parent: Optional[TAccount]

Get the parent account.

sub_accounts property

sub_accounts: Generator[TAccount, None, None]

Return an iterator over sub-accounts.

add_observer

add_observer(observer: Observer) -> None

Add an observer to the list of observers.

balance

balance() -> float

Return account balance.

credit

credit(amount: float) -> None

Add credit amount to account.

debit

debit(amount: float) -> None

Add debit amount to account.

has_contra_account

has_contra_account() -> bool

Check if the T-account has any contra account.

has_sub_account

has_sub_account() -> bool

Check if the T-account has any sub account.

is_balanced

is_balanced() -> bool

Check if the T-account is balanced.

is_composite

is_composite() -> bool

Check if the T-account is composite.

notify_observers

notify_observers() -> None

Notify all observers about a change.

remove_observer

remove_observer(observer: Observer) -> None

Remove an observer from the list of observers.

ReceivableAccount

ReceivableAccount()

Bases: TAccount

Receivable account.

Methods:

• add_observer –

  Add an observer to the list of observers.

• balance –

  Return account balance.

• credit –

  Add credit amount to account.

• debit –

  Add debit amount to account.

• has_contra_account –

  Check if the T-account has any contra account.

• has_sub_account –

  Check if the T-account has any sub account.

• is_balanced –

  Check if the T-account is balanced.

• is_composite –

  Check if the T-account is composite.

• notify_observers –

  Notify all observers about a change.

• remove_observer –

  Remove an observer from the list of observers.

Attributes:

• credit_value (float) –

  Return the credit value of the account.

• debit_value (float) –

  Return the debit value of the account.

• parent (Optional[TAccount]) –

  Get the parent account.

• sub_accounts (Generator[TAccount, None, None]) –

  Return an iterator over sub-accounts.

credit_value property writable

credit_value: float

Return the credit value of the account.

debit_value property writable

debit_value: float

Return the debit value of the account.

parent property writable

parent: Optional[TAccount]

Get the parent account.

sub_accounts property

sub_accounts: Generator[TAccount, None, None]

Return an iterator over sub-accounts.

add_observer

add_observer(observer: Observer) -> None

Add an observer to the list of observers.

balance

balance() -> float

Return account balance.

credit

credit(amount: float) -> None

Add credit amount to account.

debit

debit(amount: float) -> None

Add debit amount to account.

has_contra_account

has_contra_account() -> bool

Check if the T-account has any contra account.

has_sub_account

has_sub_account() -> bool

Check if the T-account has any sub account.

is_balanced

is_balanced() -> bool

Check if the T-account is balanced.

is_composite

is_composite() -> bool

Check if the T-account is composite.

notify_observers

notify_observers() -> None

Notify all observers about a change.

remove_observer

remove_observer(observer: Observer) -> None

Remove an observer from the list of observers.

RetainedEarningsAccount

RetainedEarningsAccount()

Bases: TAccount

Represent the retained earnings account.

Methods:

• add_observer –

  Add an observer to the list of observers.

• balance –

  Return account balance.

• credit –

  Add credit amount to account.

• debit –

  Add debit amount to account.

• has_contra_account –

  Check if the T-account has any contra account.

• has_sub_account –

  Check if the T-account has any sub account.

• is_balanced –

  Check if the T-account is balanced.

• is_composite –

  Check if the T-account is composite.

• notify_observers –

  Notify all observers about a change.

• remove_observer –

  Remove an observer from the list of observers.

Attributes:

• credit_value (float) –

  Return the credit value of the account.

• debit_value (float) –

  Return the debit value of the account.

• parent (Optional[TAccount]) –

  Get the parent account.

• sub_accounts (Generator[TAccount, None, None]) –

  Return an iterator over sub-accounts.

credit_value property writable

credit_value: float

Return the credit value of the account.

debit_value property writable

debit_value: float

Return the debit value of the account.

parent property writable

parent: Optional[TAccount]

Get the parent account.

sub_accounts property

sub_accounts: Generator[TAccount, None, None]

Return an iterator over sub-accounts.

add_observer

add_observer(observer: Observer) -> None

Add an observer to the list of observers.

balance

balance() -> float

Return account balance.

credit

credit(amount: float) -> None

Add credit amount to account.

debit

debit(amount: float) -> None

Add debit amount to account.

has_contra_account

has_contra_account() -> bool

Check if the T-account has any contra account.

has_sub_account

has_sub_account() -> bool

Check if the T-account has any sub account.

is_balanced

is_balanced() -> bool

Check if the T-account is balanced.

is_composite

is_composite() -> bool

Check if the T-account is composite.

notify_observers

notify_observers() -> None

Notify all observers about a change.

remove_observer

remove_observer(observer: Observer) -> None

Remove an observer from the list of observers.

TAccount

TAccount(
    name: str,
    account_type: AccountType,
    contra_accounts: list[TAccount] | None = None,
    parent: Optional[TAccount] = None,
    debit: float = 0.0,
    credit: float = 0.0,
    description: str = "",
    *,
    is_contra_account: bool = False,
    is_temporary_account: bool = False,
)

Bases: Observable

Base class representing a T-account, which holds amounts on both the debit and credit sides.

Simple T-account with no sub-accounts.

Methods:

• add_observer –

  Add an observer to the list of observers.

• balance –

  Return account balance.

• credit –

  Add credit amount to account.

• debit –

  Add debit amount to account.

• has_contra_account –

  Check if the T-account has any contra account.

• has_sub_account –

  Check if the T-account has any sub account.

• is_balanced –

  Check if the T-account is balanced.

• is_composite –

  Check if the T-account is composite.

• notify_observers –

  Notify all observers about a change.

• remove_observer –

  Remove an observer from the list of observers.

Attributes:

• credit_value (float) –

  Return the credit value of the account.

• debit_value (float) –

  Return the debit value of the account.

• parent (Optional[TAccount]) –

  Get the parent account.

• sub_accounts (Generator[TAccount, None, None]) –

  Return an iterator over sub-accounts.

credit_value property writable

credit_value: float

Return the credit value of the account.

debit_value property writable

debit_value: float

Return the debit value of the account.

parent property writable

parent: Optional[TAccount]

Get the parent account.

sub_accounts property

sub_accounts: Generator[TAccount, None, None]

Return an iterator over sub-accounts.

add_observer

add_observer(observer: Observer) -> None

Add an observer to the list of observers.

balance

balance() -> float

Return account balance.

credit

credit(amount: float) -> None

Add credit amount to account.

debit

debit(amount: float) -> None

Add debit amount to account.

has_contra_account

has_contra_account() -> bool

Check if the T-account has any contra account.

has_sub_account

has_sub_account() -> bool

Check if the T-account has any sub account.

is_balanced

is_balanced() -> bool

Check if the T-account is balanced.

is_composite

is_composite() -> bool

Check if the T-account is composite.

notify_observers

notify_observers() -> None

Notify all observers about a change.

remove_observer

remove_observer(observer: Observer) -> None

Remove an observer from the list of observers.

TradingIncomeAccount

TradingIncomeAccount()

Bases: CompositeTAccount

Trading income account.

Methods:

• add –

  Add a T-account as a child and observe it.

• add_observer –

  Add an observer to the list of observers.

• balance –

  Return account balance.

• credit –

  Add credit amount to account.

• debit –

  Add debit amount to account.

• has_contra_account –

  Check if the T-account has any contra account.

• has_sub_account –

  Check if the T-account has any sub account.

• is_balanced –

  Check if the T-account is balanced.

• is_composite –

  Check if the T-account is composite.

• notify_observers –

  Notify all observers about a change.

• remove –

  Remove a T-account as a child and stop observing it.

• remove_observer –

  Remove an observer from the list of observers.

• update –

  Triggered when a child account notifies of a change.

Attributes:

• credit_value (float) –

  Return the credit value of the account.

• debit_value (float) –

  Return the debit value of the account.

• parent (Optional[TAccount]) –

  Get the parent account.

• sub_accounts (Generator[TAccount, None, None]) –

  Return an iterator over sub-accounts.

credit_value property writable

credit_value: float

Return the credit value of the account.

debit_value property writable

debit_value: float

Return the debit value of the account.

parent property writable

parent: Optional[TAccount]

Get the parent account.

sub_accounts property

sub_accounts: Generator[TAccount, None, None]

Return an iterator over sub-accounts.

add

add(account: TAccount) -> None

Add a T-account as a child and observe it.

add_observer

add_observer(observer: Observer) -> None

Add an observer to the list of observers.

balance

balance() -> float

Return account balance.

credit

credit(amount: float) -> None

Add credit amount to account.

debit

debit(amount: float) -> None

Add debit amount to account.

has_contra_account

has_contra_account() -> bool

Check if the T-account has any contra account.

has_sub_account

has_sub_account() -> bool

Check if the T-account has any sub account.

is_balanced

is_balanced() -> bool

Check if the T-account is balanced.

is_composite

is_composite() -> bool

Check if the T-account is composite.

notify_observers

notify_observers() -> None

Notify all observers about a change.

remove

remove(account: TAccount) -> None

Remove a T-account as a child and stop observing it.

remove_observer

remove_observer(observer: Observer) -> None

Remove an observer from the list of observers.

update

update(observable: Observable) -> None

Triggered when a child account notifies of a change.

UnrealizedOCIGainAccount

UnrealizedOCIGainAccount(contra_accounts: list[TAccount])

Bases: TAccount

Unrealized OCI Gain account.

Methods:

• add_observer –

  Add an observer to the list of observers.

• balance –

  Return account balance.

• credit –

  Add credit amount to account.

• debit –

  Add debit amount to account.

• has_contra_account –

  Check if the T-account has any contra account.

• has_sub_account –

  Check if the T-account has any sub account.

• is_balanced –

  Check if the T-account is balanced.

• is_composite –

  Check if the T-account is composite.

• notify_observers –

  Notify all observers about a change.

• remove_observer –

  Remove an observer from the list of observers.

Attributes:

• credit_value (float) –

  Return the credit value of the account.

• debit_value (float) –

  Return the debit value of the account.

• parent (Optional[TAccount]) –

  Get the parent account.

• sub_accounts (Generator[TAccount, None, None]) –

  Return an iterator over sub-accounts.

credit_value property writable

credit_value: float

Return the credit value of the account.

debit_value property writable

debit_value: float

Return the debit value of the account.

parent property writable

parent: Optional[TAccount]

Get the parent account.

sub_accounts property

sub_accounts: Generator[TAccount, None, None]

Return an iterator over sub-accounts.

add_observer

add_observer(observer: Observer) -> None

Add an observer to the list of observers.

balance

balance() -> float

Return account balance.

credit

credit(amount: float) -> None

Add credit amount to account.

debit

debit(amount: float) -> None

Add debit amount to account.

has_contra_account

has_contra_account() -> bool

Check if the T-account has any contra account.

has_sub_account

has_sub_account() -> bool

Check if the T-account has any sub account.

is_balanced

is_balanced() -> bool

Check if the T-account is balanced.

is_composite

is_composite() -> bool

Check if the T-account is composite.

notify_observers

notify_observers() -> None

Notify all observers about a change.

remove_observer

remove_observer(observer: Observer) -> None

Remove an observer from the list of observers.

UnrealizedOCILossAccount

UnrealizedOCILossAccount()

Bases: TAccount

Unrealized OCI Loss account.

Methods:

• add_observer –

  Add an observer to the list of observers.

• balance –

  Return account balance.

• credit –

  Add credit amount to account.

• debit –

  Add debit amount to account.

• has_contra_account –

  Check if the T-account has any contra account.

• has_sub_account –

  Check if the T-account has any sub account.

• is_balanced –

  Check if the T-account is balanced.

• is_composite –

  Check if the T-account is composite.

• notify_observers –

  Notify all observers about a change.

• remove_observer –

  Remove an observer from the list of observers.

Attributes:

• credit_value (float) –

  Return the credit value of the account.

• debit_value (float) –

  Return the debit value of the account.

• parent (Optional[TAccount]) –

  Get the parent account.

• sub_accounts (Generator[TAccount, None, None]) –

  Return an iterator over sub-accounts.

credit_value property writable

credit_value: float

Return the credit value of the account.

debit_value property writable

debit_value: float

Return the debit value of the account.

parent property writable

parent: Optional[TAccount]

Get the parent account.

sub_accounts property

sub_accounts: Generator[TAccount, None, None]

Return an iterator over sub-accounts.

add_observer

add_observer(observer: Observer) -> None

Add an observer to the list of observers.

balance

balance() -> float

Return account balance.

credit

credit(amount: float) -> None

Add credit amount to account.

debit

debit(amount: float) -> None

Add debit amount to account.

has_contra_account

has_contra_account() -> bool

Check if the T-account has any contra account.

has_sub_account

has_sub_account() -> bool

Check if the T-account has any sub account.

is_balanced

is_balanced() -> bool

Check if the T-account is balanced.

is_composite

is_composite() -> bool

Check if the T-account is composite.

notify_observers

notify_observers() -> None

Notify all observers about a change.

remove_observer

remove_observer(observer: Observer) -> None

Remove an observer from the list of observers.

UnrealizedTradingGainAccount

UnrealizedTradingGainAccount()

Bases: TAccount

Unrealized Trading Gain account.

Methods:

• add_observer –

  Add an observer to the list of observers.

• balance –

  Return account balance.

• credit –

  Add credit amount to account.

• debit –

  Add debit amount to account.

• has_contra_account –

  Check if the T-account has any contra account.

• has_sub_account –

  Check if the T-account has any sub account.

• is_balanced –

  Check if the T-account is balanced.

• is_composite –

  Check if the T-account is composite.

• notify_observers –

  Notify all observers about a change.

• remove_observer –

  Remove an observer from the list of observers.

Attributes:

• credit_value (float) –

  Return the credit value of the account.

• debit_value (float) –

  Return the debit value of the account.

• parent (Optional[TAccount]) –

  Get the parent account.

• sub_accounts (Generator[TAccount, None, None]) –

  Return an iterator over sub-accounts.

credit_value property writable

credit_value: float

Return the credit value of the account.

debit_value property writable

debit_value: float

Return the debit value of the account.

parent property writable

parent: Optional[TAccount]

Get the parent account.

sub_accounts property

sub_accounts: Generator[TAccount, None, None]

Return an iterator over sub-accounts.

add_observer

add_observer(observer: Observer) -> None

Add an observer to the list of observers.

balance

balance() -> float

Return account balance.

credit

credit(amount: float) -> None

Add credit amount to account.

debit

debit(amount: float) -> None

Add debit amount to account.

has_contra_account

has_contra_account() -> bool

Check if the T-account has any contra account.

has_sub_account

has_sub_account() -> bool

Check if the T-account has any sub account.

is_balanced

is_balanced() -> bool

Check if the T-account is balanced.

is_composite

is_composite() -> bool

Check if the T-account is composite.

notify_observers

notify_observers() -> None

Notify all observers about a change.

remove_observer

remove_observer(observer: Observer) -> None

Remove an observer from the list of observers.

UnrealizedTradingLossAccount

UnrealizedTradingLossAccount()

Bases: TAccount

Unrealized Trading Loss account.

Methods:

• add_observer –

  Add an observer to the list of observers.

• balance –

  Return account balance.

• credit –

  Add credit amount to account.

• debit –

  Add debit amount to account.

• has_contra_account –

  Check if the T-account has any contra account.

• has_sub_account –

  Check if the T-account has any sub account.

• is_balanced –

  Check if the T-account is balanced.

• is_composite –

  Check if the T-account is composite.

• notify_observers –

  Notify all observers about a change.

• remove_observer –

  Remove an observer from the list of observers.

Attributes:

• credit_value (float) –

  Return the credit value of the account.

• debit_value (float) –

  Return the debit value of the account.

• parent (Optional[TAccount]) –

  Get the parent account.

• sub_accounts (Generator[TAccount, None, None]) –

  Return an iterator over sub-accounts.

credit_value property writable

credit_value: float

Return the credit value of the account.

debit_value property writable

debit_value: float

Return the debit value of the account.

parent property writable

parent: Optional[TAccount]

Get the parent account.

sub_accounts property

sub_accounts: Generator[TAccount, None, None]

Return an iterator over sub-accounts.

add_observer

add_observer(observer: Observer) -> None

Add an observer to the list of observers.

balance

balance() -> float

Return account balance.

credit

credit(amount: float) -> None

Add credit amount to account.

debit

debit(amount: float) -> None

Add debit amount to account.

has_contra_account

has_contra_account() -> bool

Check if the T-account has any contra account.

has_sub_account

has_sub_account() -> bool

Check if the T-account has any sub account.

is_balanced

is_balanced() -> bool

Check if the T-account is balanced.

is_composite

is_composite() -> bool

Check if the T-account is composite.

notify_observers

notify_observers() -> None

Notify all observers about a change.

remove_observer

remove_observer(observer: Observer) -> None

Remove an observer from the list of observers.

UnrealizedTradingPnLAccount

UnrealizedTradingPnLAccount()

Bases: TAccount

Unrealized Trading P&L account.

Methods:

• add_observer –

  Add an observer to the list of observers.

• balance –

  Return account balance.

• credit –

  Add credit amount to account.

• debit –

  Add debit amount to account.

• has_contra_account –

  Check if the T-account has any contra account.

• has_sub_account –

  Check if the T-account has any sub account.

• is_balanced –

  Check if the T-account is balanced.

• is_composite –

  Check if the T-account is composite.

• notify_observers –

  Notify all observers about a change.

• remove_observer –

  Remove an observer from the list of observers.

Attributes:

• credit_value (float) –

  Return the credit value of the account.

• debit_value (float) –

  Return the debit value of the account.

• parent (Optional[TAccount]) –

  Get the parent account.

• sub_accounts (Generator[TAccount, None, None]) –

  Return an iterator over sub-accounts.

credit_value property writable

credit_value: float

Return the credit value of the account.

debit_value property writable

debit_value: float

Return the debit value of the account.

parent property writable

parent: Optional[TAccount]

Get the parent account.

sub_accounts property

sub_accounts: Generator[TAccount, None, None]

Return an iterator over sub-accounts.

add_observer

add_observer(observer: Observer) -> None

Add an observer to the list of observers.

balance

balance() -> float

Return account balance.

credit

credit(amount: float) -> None

Add credit amount to account.

debit

debit(amount: float) -> None

Add debit amount to account.

has_contra_account

has_contra_account() -> bool

Check if the T-account has any contra account.

has_sub_account

has_sub_account() -> bool

Check if the T-account has any sub account.

is_balanced

is_balanced() -> bool

Check if the T-account is balanced.

is_composite

is_composite() -> bool

Check if the T-account is composite.

notify_observers

notify_observers() -> None

Notify all observers about a change.

remove_observer

remove_observer(observer: Observer) -> None

Remove an observer from the list of observers.