38086-vm/accounting/signals.py

from django.utils import timezone
from django.db.models.signals import post_save, post_delete
from django.dispatch import receiver
from core.models import Sale, SalePayment, Purchase, PurchasePayment, Expense, SaleReturn, PurchaseReturn
from .models import Account, JournalEntry, JournalItem
from django.contrib.contenttypes.models import ContentType
from decimal import Decimal

def get_account(code):
    try:
        return Account.objects.get(code=code)
    except Account.DoesNotExist:
        return None

def create_journal_entry(obj, description, items):
    """
    items: list of dicts {'account': Account, 'type': 'debit'/'credit', 'amount': Decimal}
    """
    content_type = ContentType.objects.get_for_model(obj)
    
    # Delete existing entry if any (to handle updates)
    JournalEntry.objects.filter(content_type=content_type, object_id=obj.id).delete()
    
    if not items:
        return None

    # Filter out items with 0 amount
    valid_items = []
    for item in items:
        try:
            # Ensure amount is Decimal
            amount = Decimal(str(item['amount']))
            if amount > 0:
                item['amount'] = amount
                valid_items.append(item)
        except:
            continue
            
    if not valid_items:
        return None

    # Determine Entry Date
    entry_date = timezone.now().date()
    if hasattr(obj, 'date'):
        entry_date = obj.date
    elif hasattr(obj, 'payment_date'):
        entry_date = obj.payment_date
    elif hasattr(obj, 'created_at'):
        entry_date = obj.created_at.date()

    entry = JournalEntry.objects.create(
        date=entry_date,
        description=description,
        content_type=content_type,
        object_id=obj.id,
        reference=f"{obj.__class__.__name__} #{obj.id}"
    )
    
    for item in valid_items:
        JournalItem.objects.create(
            entry=entry,
            account=item['account'],
            type=item['type'],
            amount=item['amount']
        )
    return entry

@receiver(post_save, sender=Sale)
def sale_accounting_handler(sender, instance, created, **kwargs):
    # Sale (Invoice) Entry
    # Debit: Accounts Receivable (1200)
    # Credit: Sales Revenue (4000)
    # Credit: VAT Payable (2100) (if applicable)
    
    ar_acc = get_account('1200')
    sales_acc = get_account('4000')
    
    if not ar_acc or not sales_acc:
        return

    items = [
        {'account': ar_acc, 'type': 'debit', 'amount': instance.total_amount},
        {'account': sales_acc, 'type': 'credit', 'amount': instance.total_amount},
    ]
    
    create_journal_entry(instance, f"Sale Invoice #{instance.id}", items)

@receiver(post_save, sender=SalePayment)
def sale_payment_accounting_handler(sender, instance, created, **kwargs):
    # Debit: Cash (1000)
    # Credit: Accounts Receivable (1200)
    
    cash_acc = get_account('1000')
    ar_acc = get_account('1200')
    
    if not cash_acc or not ar_acc:
        return
        
    items = [
        {'account': cash_acc, 'type': 'debit', 'amount': instance.amount},
        {'account': ar_acc, 'type': 'credit', 'amount': instance.amount},
    ]
    
    create_journal_entry(instance, f"Payment for Sale #{instance.sale.id}", items)

@receiver(post_save, sender=Purchase)
def purchase_accounting_handler(sender, instance, created, **kwargs):
    # Debit: Inventory (1300)
    # Credit: Accounts Payable (2000)
    
    inv_acc = get_account('1300')
    ap_acc = get_account('2000')
    
    if not inv_acc or not ap_acc:
        return
        
    items = [
        {'account': inv_acc, 'type': 'debit', 'amount': instance.total_amount},
        {'account': ap_acc, 'type': 'credit', 'amount': instance.total_amount},
    ]
    
    create_journal_entry(instance, f"Purchase Invoice #{instance.id}", items)

@receiver(post_save, sender=PurchasePayment)
def purchase_payment_accounting_handler(sender, instance, created, **kwargs):
    # Debit: Accounts Payable (2000)
    # Credit: Cash (1000)
    
    ap_acc = get_account('2000')
    cash_acc = get_account('1000')
    
    if not ap_acc or not cash_acc:
        return
        
    items = [
        {'account': ap_acc, 'type': 'debit', 'amount': instance.amount},
        {'account': cash_acc, 'type': 'credit', 'amount': instance.amount},
    ]
    
    create_journal_entry(instance, f"Payment for Purchase #{instance.purchase.id}", items)

@receiver(post_save, sender=Expense)
def expense_accounting_handler(sender, instance, created, **kwargs):
    # Debit: Expense Account
    # Credit: Cash (1000)
    
    expense_acc = instance.category.accounting_account or get_account('5400') # Default to General Expense
    cash_acc = get_account('1000')
    
    if not expense_acc or not cash_acc:
        return
        
    items = [
        {'account': expense_acc, 'type': 'debit', 'amount': instance.amount},
        {'account': cash_acc, 'type': 'credit', 'amount': instance.amount},
    ]
    
    create_journal_entry(instance, f"Expense: {instance.category.name_en}", items)

@receiver(post_delete, sender=Sale)
@receiver(post_delete, sender=SalePayment)
@receiver(post_delete, sender=Purchase)
@receiver(post_delete, sender=PurchasePayment)
@receiver(post_delete, sender=Expense)
def delete_accounting_entry(sender, instance, **kwargs):
    content_type = ContentType.objects.get_for_model(instance)
    JournalEntry.objects.filter(content_type=content_type, object_id=instance.id).delete()