updated readme for #80

README.md

@@ -1,53 +1,44 @@
 > [!NOTE]
 > Current point of work is [issue #80](https://github.com/epogrebnyak/abacus/issues/80):
-> - [x] main type of entry is multiple entry
-> - [x] closing of accounts in one function 
-> - [ ] complete list of assumptions in docs
-> - [ ] profit tax
 
-Whole program signature is:
-
-`Chart -> Ledger -> list[MultipleEntry] -> Ledger -> (list[MultipleEntry], IncomeStatement, Ledger)` 
-
-A minimal example:
+A new minimal example:
 
 ```python
-from playground import *
+from playground.ui import Book
+
+# Start company
+book = Book(company_name="Pied Piper")
 
 # Create chart of accounts
-chart = Chart(
-    assets=[Account("cash"), Account("ar")],
-    capital=[Account("equity")],
-    liabilities=[Account("ap")],
-    income=[Account("sales", contra_accounts=["refunds"])],
-    expenses=[Account("salaries")],
-)
-
-# Create ledger from chart
-ledger = Ledger.new(chart)
-
-# Define double or multiple entries and post them to ledger
-entries = [
-    DoubleEntry("cash", "equity", 100),
-    Entry("Sold $200 worth of goods with a 10% refund and 50% prepayment")
-    .debit("cash", 90)
-    .debit("ar", 90)
-    .debit("refunds", 20)
-    .credit("sales", 200),
-    MultipleEntry.new(DebitEntry("salaries", 250), CreditEntry("ap", 250)),
-]
-ledger.post_many(entries)
-
-# Close ledger at accounting period end
-closing_entries, ledger, income_summary = ledger.close(chart)
-
-# Show income statement data
-print(income_summary.dict())
-
-# Show account balances data for balance sheet statement
-print(ledger.balances())
+book.add_assets("cash", "inventory", "ar")
+book.add_capital("equity")
+book.add_income("sales", offsets=["refunds"])
+book.add_expense("cogs")
+book.add_liability("dividend")
+book.set_retained_earnings("re")
+
+# Open ledger and post entries
+book.open()
+book.entry("Shareholder investment").amount(300).debit("cash").credit("equity").commit()
+book.entry("Bought inventory").amount(200).debit("inventory").credit("cash").commit()
+book.entry("Invoiced sales").debit("ar", 380).debit("refunds", 20).credit("sales", 400).commit()
+book.entry("Shippled goods").amount(200).debit("cogs").credit("inventory").commit()
+
+# Close ledger at period end and make post-close entries
+book.close()
+book.entry("Accrue dividend").amount(90).debit("re").credit("dividend").commit()
+
+# Show reports
+print(book.balance_sheet.json())
+print(book.income_statement.json())
 ```
 
+Result:
+
+```
+{"assets": {"cash": 100, "inventory": 0, "ar": 380}, "capital": {"equity": 300, "re": 90}, "liabilities": {"dividend": 90}}
+{"income": {"sales": 380}, "expenses": {"cogs": 200}}
+```
 
 # abacus
 
@@ -57,7 +48,7 @@ print(ledger.balances())
 A minimal yet valid double-entry accounting system in Python.
 
 > [!TIP]
-> Check out a brand new Streamlit demo for double-entry accounting at https://abacus.streamlit.app/ 
+> Check out a brand new Streamlit demo for double-entry accounting at https://abacus.streamlit.app/
 
 ## Documentation
 

docs/index.md

@@ -2,9 +2,8 @@
 
 # Minimal yet valid double-entry accounting system in Python and command line
 
-`abacus` is an Python package and  a command line tool for accounting calculations. 
-There is also a [web interface demonstration](https://abacus.streamlit.app/). 
-
+`abacus` is an Python package and a command line tool for accounting calculations.
+There is also a [web interface demonstration](https://abacus.streamlit.app/).
 
 With `abacus` you can perform a complete accounting cycle
 from a chart of accounts to financial reports.

docs0/accounting.md

@@ -5,6 +5,7 @@
 [Expanded accounting equation][eq] is a good basis for an accounting system[^1][^2]:
 
 [^1]: As mentioned by [@mafm, author of ledger.py](https://github.com/mafm/ledger.py/blob/master/doc/Ledger.md#debits-and-credits-etc)[^1]:
+
 [^2]: Also some students indicate expanded accounting equation [makes learning a bit smoother](https://www.reddit.com/r/Accounting/comments/137e3lz/i_plan_on_pursuing_a_bachelors_in_accounting_soon/jitcu6g/?context=3).
 
 ```

playground/example_ui.py

@@ -1,32 +1,34 @@
 from ui import Book
 
 book = Book("Duffin Mills")
-book.add_asset(["cash", "inventory"])
+book.add_asset("cash")
+book.add_asset("inventory")
 book.add_asset("ar", title="Accounts receivable")
-book.add_capital("equity", offsets=["buyback"])
+book.add_capital("equity", offsets=["ts"])
+book.set_title("ts", "Treasury shares")
 book.add_income("sales", offsets=["refunds", "cashback"])
-book.add_expense(["cogs", "salaries", "cit"])
-book.add_liability(["vat", "dividend", "cit_due"])
+book.add_expense("cogs", title="Cost of goods sold")
+book.add_expense("salaries")
+book.add_expense("cit", title="Income tax")
+book.add_liability("vat", title="VAT payable")
+book.add_liability("dividend")
+book.add_liability("cit_due", title="Income tax payable")
 book.set_retained_earnings("re")
 book.set_income_summary_account("_isa")
-book.set_title("cit", "Income tax")
-book.set_title("cit_due", "Income tax payable")
-book.set_title("cogs", "Cost of goods sold")
-book.set_title("vat", "VAT payable")
 book.open()
 # fmt: off
 book.entry("Shareholder investment").amount(1500).debit("cash").credit("equity").commit()
 book.entry("Bought inventory (no VAT)").amount(1000).debit("inventory").credit("cash").commit()
-book.entry("Invoice with VAT").debit("ar", 1200).credit("sales", 1000).credit("vat", 200).commit()
+book.entry("Invoice with 20% VAT").debit("ar", 1200).credit("sales", 1000).credit("vat", 200).commit()
 book.entry("Registered costs").amount(600).debit("cogs").credit("inventory").commit()
 book.entry("Accepted payment").amount(900).credit("ar").debit("cash").commit()
 book.entry("Made refund").amount(50).debit("refunds").credit("ar").commit()
 book.entry("Made cashback").amount(50).debit("cashback").credit("cash").commit()
 book.entry("Paid salaries").amount(150).credit("cash").debit("salaries").commit()
 assert book.proxy_net_earnings == 150
-book.entry("Accrue corporate income tax").amount(30).credit("cit_due").debit("cit").commit()
+book.entry("Accrue corporate income tax 20%").amount(30).credit("cit_due").debit("cit").commit()
 book.close()
-book.entry("Bought back shares").amount(30).debit("buyback").credit("cash").commit()
+book.entry("Bought back shares").amount(30).debit("ts").credit("cash").commit()
 book.entry("Announced dividend").amount(60).debit("re").credit("dividend").commit()
 book.entry("Pay corporate income tax").amount(30).debit("cit_due").credit("cash").commit()
 # fmt: on

playground/ui.py

@@ -2,7 +2,7 @@
 
 from pydantic import BaseModel
 
-from core import (
+from .core import (
     T5,
     AbacusError,
     Account,
@@ -110,38 +110,57 @@ def set_title(self, account_name: str, title: str):
     def _add(
         self,
         t5: str,
-        account_name: str | list[str],
+        account_name: str ,
         title: str | None,
         offsets: list[str] | None,
     ):
-        if isinstance(account_name, list) and (offsets or title):
-            raise AbacusError("Cannot offset or set title to many accounts.")
-        if isinstance(account_name, list):
-            for name in account_name:
-                self._add(t5, name, title, offsets)
-            return self
         offsets = offsets or []
         account = Account(account_name, offsets)
         attr = t5_to_attr(t5)
         getattr(self.chart, attr).append(account)
-        # not implemented: title not used
+        title # not implemented: title not used
         return self
 
     def add_asset(self, account, *, title=None, offsets=None):
         return self._add(T5.Asset, account, title, offsets)
-
+
+    def add_assets(self, *account_names):
+        for name in account_names:
+            self.add_asset(name)
+        return self
+
     def add_liability(self, account, *, title=None, offsets=None):
         return self._add(T5.Liability, account, title, offsets)
 
+    def add_liabilities(self, *account_names):
+        for name in account_names:
+            self.add_liability(name)
+        return self
+
     def add_capital(self, account, *, title=None, offsets=None):
         return self._add(T5.Capital, account, title, offsets)
 
+    def add_capitals(self, *account_names):
+        for name in account_names:
+            self.add_capital(name)
+        return self
+
     def add_income(self, account, *, title=None, offsets=None):
         return self._add(T5.Income, account, title, offsets)
 
+    def add_incomes(self, *account_names):
+        for name in account_names:
+            self.add_income(name)
+        return self
+
     def add_expense(self, account, *, title=None, offsets=None):
         return self._add(T5.Expense, account, title, offsets)
 
+    def add_expenses(self, *account_names):
+        for name in account_names:
+            self.add_expense(name)
+        return self
+
     def set_income_summary_account(self, account_name: str):
         self.chart.income_summary_account = account_name
         return self

readme.py

@@ -0,0 +1,27 @@
+from playground.ui import Book
+
+# Start company 
+book = Book(company_name="Pied Piper")
+
+# Create chart of accounts
+book.add_assets("cash", "inventory", "ar")
+book.add_capital("equity")
+book.add_income("sales", offsets=["refunds"])
+book.add_expense("cogs")
+book.add_liability("dividend")
+book.set_retained_earnings("re")
+
+# Open ledger and post entries
+book.open()
+book.entry("Shareholder investment").amount(300).debit("cash").credit("equity").commit()
+book.entry("Bought inventory").amount(200).debit("inventory").credit("cash").commit()
+book.entry("Invoiced sales").debit("ar", 380).debit("refunds", 20).credit("sales", 400).commit()
+book.entry("Shippled goods").amount(200).debit("cogs").credit("inventory").commit()
+
+# Close ledger and make post-close entries
+book.close()
+book.entry("Accrue dividend").amount(90).debit("re").credit("dividend").commit()
+
+# Show reports
+print(book.balance_sheet.json())
+print(book.income_statement.json())

todo.md

@@ -1,22 +1,22 @@
 CONSIDER:
 
 - reflex and nicegui vs streamlit
-- guide for transactions (do this next scenario) 
+- guide for transactions (do this next scenario)
 - what makes a 1.0.0?
 
 REFACTOR:
 
 - [ ] remove null account and make everything a compound entry
 - [ ] combine uncore.py + experimental.py
 - [ ] consider roles of Chart and UserChart
-- [ ] executable examples with elmsript/pydiode like in rust docs 
+- [ ] executable examples with elmsript/pydiode like in rust docs
 
 DOCS/PROSE:
 
 - [ ] _How to build your own accounting system?_ piece for docs and dev.to
 - [ ] pure.py
-- [ ] mailing list 
-- [ ] 'tutorial' in r/Python 
+- [ ] mailing list
+- [ ] 'tutorial' in r/Python
 - [ ] restore changelog
 - [ ] more software reviews - akaunting