drn::accounting::GeneralLedger Class Reference

Represents a general ledger that manages and facilitates financial transactions, account ledgers, and general accounting operations. More...

#include <LedgerBooks.h>

Collaboration diagram for drn::accounting::GeneralLedger:

Public Member Functions
	GeneralLedger ()
	Default construction of an empty valid general ledger.
	GeneralLedger (std::map< AccountNumber, LedgerAccount > ledgers, std::optional< AccountNumber > openingAccountNumber={})
	Fully initalises the object to the supplied values.
AccountCode	accountCode (const AccountNumber &accountNumber) const
	Provides the account code for a requested account number.
std::set< AccountCode >	accountCodes () const noexcept
	Provides all the known account codes in the general ledger.
std::set< AccountCode >	accountCodes (const AccountTypes &type) const noexcept
	Provides all the known account codes in the general ledger of a specific type.
std::set< AccountCode >	accountCodes (const std::set< AccountNumber > &accountNumbers) const
	Provides the account codes for a requested selection of account numbers.
std::set< Account >	accounts () const noexcept
	Provides all the known accounts in the general ledger.
std::optional< TransactionNumber >	add (const Account &toAdd, AccountNumberGenerator &generator)
	Adds a new account to general ledger books.
bool	canRemove (const AccountCode &code) const noexcept
	Determines if an account can be removed.
void	clear (const std::set< TransactionNumber > &txnNums)
	Marks all the transactions supplied as cleared.
void	clear (const TransactionNumber &txnNum)
	Marks the transaction for both accounts involved in the transaction as cleared.
void	clear (const TransactionNumber &txnNum, const AccountNumber &actNum)
	Marks the transaction of a single ledger account as cleared.
void	close (const AccountNumber &an)
	Closes a ledger account.
void	convertTo (const AccountNumber &convertAccount, const pecunia::Currency &code, AccountNumberGenerator &generator)
	Converts a ledger account's running balance from one currency into another. If the opening balance account is not created, it'll be created.
bool	hasLedger (const AccountCode &code) const noexcept
	Determines if an account ledger book exits in the general ledger.
bool	hasLedger (const AccountNumber &number) const noexcept
	Determines if an account ledger book exits in the general ledger.
bool	isEmpty () const noexcept
	Determines if the general ledger is empty.
const LedgerAccount &	ledger (const AccountCode &code) const
	Provides access to the ledger of a specific account.
const LedgerAccount &	ledger (const AccountNumber &number) const
	Provides access to the ledger of a specific account.
const std::map< AccountNumber, LedgerAccount > &	ledgers () const noexcept
	An accessor to the current ledgers in the general ledger.
std::set< AccountNumber >	lookUpChildren (const AccountNumber &parent) const noexcept
	Finds and retrieves the identifiers of all child accounts linked to the specified parent account. This method queries accounts hierarchically tied to the given parent and returns the results for further processing or display.
std::set< AccountNumber >	lookUpChildren (const AccountNumber &parent, const OpenStates &openState) const noexcept
	Identifies and retrieves all child accounts for a specified parent account, filtering by their open or closed status.
std::optional< Transaction >	lookUpTransaction (const TransactionNumber &txnNum) const noexcept
	Searches for a specific transaction.
void	open (const AccountCode &code)
	Opens a ledger.
const std::optional< AccountNumber > &	openingAccountNumber () const noexcept
	Provides the account code number for the ledger book tracking the opening account balances.
std::optional< Transaction >	openingTransaction (const AccountNumber &account) const noexcept
	Locates the opening balance transaction of an account. The oldest transaction involving the general ledger's opening account is considered to be the opening balance.
bool	operator!= (const GeneralLedger &other) const
	Inequality operator compares all members.
bool	operator== (const GeneralLedger &other) const
	Equality operator compares all members.
TransactionNumber	post (const Transaction &transaction)
	Posts a supplied transaction to the debiting and crediting accounts.
void	recode (const AccountCode &toRecode, const AccountCode &recodeAs)
	Changes the code of a ledger book and recodes all transactions.
void	reconcile (const std::set< TransactionNumber > &txnNums)
	Reconciles all transactions supplied.
void	reconcile (const TransactionNumber &txnNum)
	Reconciles the transaction supplied.
void	reconcile (const TransactionNumber &txnNum, const AccountNumber &actNum)
	Reconciles only those transactions supplied for a given account number.
TransactionNumber	refund (const TransactionNumber &txnNum, const pecunia::Money &amount)
	Processes a refund for a previously recorded transaction.
void	remove (const AccountNumber &an)
	Attempts to remove an account from the general ledger. This operation modifies the ledger books by erasing the specified account.
void	remove (const std::set< TransactionNumber > &transactionNumbers)
	Removes all the transactions supplied.
void	remove (const TransactionNumber &number)
	Removes the transaction supplied.
void	repost (const TransactionNumber &number, const Transaction &transaction)
	Replaces a non-reconciled transaction with a new transaction.
void	unreconcile (const std::set< TransactionNumber > &txnNums)
	Marks all the transactions supplied as unreconciled.
void	unreconcile (const TransactionNumber &txnNum)
	Marks the transaction supplied as unreconciled.
void	unreconcile (const TransactionNumber &txnNum, const AccountNumber &actNum)
	Marks the transaction supplied as unreconciled.

Friends
DRN_ACCOUNTING_EXPORT std::ostream &	operator<< (std::ostream &o, const GeneralLedger &gl)
	Stream insertion operator for a human readable general ledger account.

Detailed Description

Represents a general ledger that manages and facilitates financial transactions, account ledgers, and general accounting operations.

It is used to handle bookkeeping operations by tracking accounts and their transactions. It upholds financial integrity by validating data during these operations. Furthermore, it contains all the account information relating to the accounting system’s assets, liabilities, capital, revenue, and expenses.

Constructor & Destructor Documentation

GeneralLedger() [1/2]

drn::accounting::GeneralLedger::GeneralLedger

(

)

Default construction of an empty valid general ledger.

Here is the caller graph for this function:

GeneralLedger() [2/2]

drn::accounting::GeneralLedger::GeneralLedger ( std::map< AccountNumber, LedgerAccount > ledgers, std::optional< AccountNumber > openingAccountNumber = {} )

explicit

Fully initalises the object to the supplied values.

Exceptions

AccountError	When the opening account code is not present in the ledgers.
AccountError	When the opening account code is not an AccountTypes::Capital type.
AccountError	When the mapped account code does not match the ledger's account code.
AccountError	When the account for a parent does not exist.
AccountError	When a parent account refers to a child account.
TransactionError	When a ledger account contains an invalid transaction number.
TransactionError	When a ledger account contains a transaction for a debiting account that does not exist.
TransactionError	When a ledger account contains a transaction for a crediting account that does not exist.
TransactionError	When a ledger account contains a transaction that does not contain a matching transaction in the other ledger account.
TransactionError	When a ledger account contains a transaction number that is not mapped to the same number.

Parameters

ledgers	The ledgers to store in the general ledger.
openingAccountNumber	The account number to use for the opening balance when opening an account.

Here is the call graph for this function:

Member Function Documentation

accountCode()

AccountCode drn::accounting::GeneralLedger::accountCode ( const AccountNumber & accountNumber ) const

nodiscard

Provides the account code for a requested account number.

Exceptions

AccountError

When an account number does not have an account code.

Parameters

accountNumber

The account number to get the account code for.

Returns

The fully populated account code for the requested account number.

Here is the call graph for this function:

Here is the caller graph for this function:

accountCodes() [1/3]

std::set< AccountCode > drn::accounting::GeneralLedger::accountCodes ( ) const

nodiscardnoexcept

Provides all the known account codes in the general ledger.

Here is the call graph for this function:

Here is the caller graph for this function:

accountCodes() [2/3]

std::set< AccountCode > drn::accounting::GeneralLedger::accountCodes ( const AccountTypes & type ) const

nodiscardnoexcept

Provides all the known account codes in the general ledger of a specific type.

Parameters

type	The type of account to provide the codes for.

Here is the call graph for this function:

accountCodes() [3/3]

std::set< AccountCode > drn::accounting::GeneralLedger::accountCodes ( const std::set< AccountNumber > & accountNumbers ) const

nodiscard

Provides the account codes for a requested selection of account numbers.

Exceptions

AccountError

When an account number does not have an account code.

Parameters

accountNumbers

The account numbers to get the account codes for.

Returns

The fully populated account codes for the requested account numbers.

Here is the call graph for this function:

accounts()

std::set< Account > drn::accounting::GeneralLedger::accounts ( ) const

nodiscardnoexcept

Provides all the known accounts in the general ledger.

Here is the call graph for this function:

Here is the caller graph for this function:

add()

std::optional< TransactionNumber > drn::accounting::GeneralLedger::add ( const Account & toAdd, AccountNumberGenerator & generator )

nodiscard

Adds a new account to general ledger books.

Exceptions

AccountError	When the account already exists.
AccountError	When the account is closed.
AccountError	When the account type is not known.
AccountError	When the account code is not valid.
AccountError	When the parent account type is different than the adding account.

Parameters

toAdd	The new account to add to the ledger books.
generator	The generator for new account numbers already to be used.

Postcondition

The general ledger contains a new ledger book for the account supplied. If there's an opening balance, it is entered as the first of the previous month.

Returns

The number of the transaction of the posted opening balance when there is one, not set when there isn't a balance to post.

Here is the call graph for this function:

Here is the caller graph for this function:

canRemove()

bool drn::accounting::GeneralLedger::canRemove ( const AccountCode & code ) const

nodiscardnoexcept

Determines if an account can be removed.

Parameters

code	The account code that should be checked.

Returns

Gives true when the criteria for removing an account is true, false otherwise.

Here is the call graph for this function:

Here is the caller graph for this function:

clear() [1/3]

void drn::accounting::GeneralLedger::clear

(

const std::set< TransactionNumber > &

txnNums

)

Marks all the transactions supplied as cleared.

Parameters

txnNums

The numbers of the transactions to be cleared.

Here is the call graph for this function:

clear() [2/3]

void drn::accounting::GeneralLedger::clear

(

const TransactionNumber &

txnNum

)

Marks the transaction for both accounts involved in the transaction as cleared.

Exceptions

Error

When the transaction number does not exist in the ledger books.

Parameters

txnNum

The number of the transaction to be cleared.

Here is the call graph for this function:

Here is the caller graph for this function:

clear() [3/3]

void drn::accounting::GeneralLedger::clear	(	const TransactionNumber &	txnNum,
		const AccountNumber &	actNum )

Marks the transaction of a single ledger account as cleared.

Exceptions

TransactionError	When the transaction number does not exist in the ledger books.
AccountError	When the account number does not exist in the ledger books.

Parameters

txnNum	The number of the transaction to be cleared.
actNum	The number of the ledger account whose transaction should be cleared.

Here is the call graph for this function:

close()

void drn::accounting::GeneralLedger::close

(

const AccountNumber &

an

)

Closes a ledger account.

Exceptions

AccountError	Thrown if the account does not exist in the ledger.
AccountError	Thrown if the account has non-reconciled transactions.
AccountError	Thrown if the account is a parent account of other non-closed accounts.

Parameters

an	The unique identifier of the account to be closed.

Postcondition

The specified account is marked as closed.

If the account is the opening account, the opening account reference is reset.

Here is the call graph for this function:

Here is the caller graph for this function:

convertTo()

void drn::accounting::GeneralLedger::convertTo	(	const AccountNumber &	convertAccount,
		const pecunia::Currency &	code,
		AccountNumberGenerator &	generator )

Converts a ledger account's running balance from one currency into another. If the opening balance account is not created, it'll be created.

Exceptions

TransactionError	When the supplied currency code to convert to is unknown.
TransactionError	When the account to convert is closed.
AccountError	When the account to convert does not exist.
AccountError	When the account in already in the currency code to convert to.

Parameters

convertAccount	The ledger account to convert.
code	The currency to convert the ledger account into.
generator	The generator for new account numbers already to be used.

Here is the call graph for this function:

Here is the caller graph for this function:

hasLedger() [1/2]

bool drn::accounting::GeneralLedger::hasLedger ( const AccountCode & code ) const

nodiscardnoexcept

Determines if an account ledger book exits in the general ledger.

Parameters

code	The account code whose ledger status is desired.

Returns

Gives true when the account ledger exists, false else-wise.

Here is the call graph for this function:

Here is the caller graph for this function:

hasLedger() [2/2]

bool drn::accounting::GeneralLedger::hasLedger ( const AccountNumber & number ) const

nodiscardnoexcept

Determines if an account ledger book exits in the general ledger.

Parameters

number

The account number whose ledger status is desired.

Returns

Gives true when the account ledger exists, false else-wise.

Here is the call graph for this function:

isEmpty()

bool drn::accounting::GeneralLedger::isEmpty ( ) const

nodiscardnoexcept

Determines if the general ledger is empty.

Returns

Gives true when there are not any accounts, false otherwise.

Here is the call graph for this function:

Here is the caller graph for this function:

ledger() [1/2]

const LedgerAccount & drn::accounting::GeneralLedger::ledger ( const AccountCode & code ) const

nodiscard

Provides access to the ledger of a specific account.

Exceptions

AccountError

When the ledger book for the supplied account code does not exist.

Parameters

code	The account code whose ledger is desired.

Returns

The immutable account ledger book.

Here is the call graph for this function:

Here is the caller graph for this function:

ledger() [2/2]

const LedgerAccount & drn::accounting::GeneralLedger::ledger ( const AccountNumber & number ) const

nodiscard

Provides access to the ledger of a specific account.

Exceptions

AccountError

When the ledger book for the supplied account code does not exist.

Parameters

number

The account number whose ledger is desired.

Returns

The immutable account ledger book.

Here is the call graph for this function:

ledgers()

const std::map< AccountNumber, LedgerAccount > & drn::accounting::GeneralLedger::ledgers ( ) const

nodiscardnoexcept

An accessor to the current ledgers in the general ledger.

Returns

The stored ledger accounts each indexed by its account number.

Here is the caller graph for this function:

lookUpChildren() [1/2]

std::set< AccountNumber > drn::accounting::GeneralLedger::lookUpChildren ( const AccountNumber & parent ) const

nodiscardnoexcept

Finds and retrieves the identifiers of all child accounts linked to the specified parent account. This method queries accounts hierarchically tied to the given parent and returns the results for further processing or display.

Parameters

parent

The identifier of the parent account whose child accounts are to be retrieved.

Returns

A set containing the identifiers of the child accounts if there are any linked to the specified parent, or an empty set if no children exist.

Here is the call graph for this function:

Here is the caller graph for this function:

lookUpChildren() [2/2]

std::set< AccountNumber > drn::accounting::GeneralLedger::lookUpChildren ( const AccountNumber & parent, const OpenStates & openState ) const

nodiscardnoexcept

Identifies and retrieves all child accounts for a specified parent account, filtering by their open or closed status.

This function parses through a collection of accounts, finding those that are directly subordinate to a specified parent account. It allows filtering based on whether the accounts are open, closed, or regardless of their state.

Parameters

parent	The account identifier for which child accounts are sought.
openState	The desired open or closed status of accounts to be included in the result set.

Returns

A collection of account identifiers representing the child accounts of the specified parent account, filtered by the open or closed status.

Here is the call graph for this function:

lookUpTransaction()

std::optional< Transaction > drn::accounting::GeneralLedger::lookUpTransaction ( const TransactionNumber & txnNum ) const

nodiscardnoexcept

Searches for a specific transaction.

Parameters

txnNum

The transaction to search for.

Returns

Gives the transaction found with the given number, otherwise null.

Here is the call graph for this function:

Here is the caller graph for this function:

open()

void drn::accounting::GeneralLedger::open

(

const AccountCode &

code

)

Opens a ledger.

Exceptions

AccountError	When the account does not exist.
AccountError	When the account to open is a child account whose parent is closed.

Parameters

code	The account code of the account ledger book to open.

Here is the call graph for this function:

Here is the caller graph for this function:

openingAccountNumber()

const std::optional< AccountNumber > & drn::accounting::GeneralLedger::openingAccountNumber ( ) const

nodiscardnoexcept

Provides the account code number for the ledger book tracking the opening account balances.

Returns

When set provides the account code number in the ledger book, otherwise null.

Here is the call graph for this function:

Here is the caller graph for this function:

openingTransaction()

std::optional< Transaction > drn::accounting::GeneralLedger::openingTransaction ( const AccountNumber & account ) const

nodiscardnoexcept

Locates the opening balance transaction of an account. The oldest transaction involving the general ledger's opening account is considered to be the opening balance.

Parameters

account

The account number of the ledger to search for the opening balance.

Returns

Gives the opening transaction when it is present, null otherwise.

Here is the call graph for this function:

Here is the caller graph for this function:

operator!=()

bool drn::accounting::GeneralLedger::operator!= ( const GeneralLedger & other ) const

nodiscard

Inequality operator compares all members.

Parameters

other

The other object whose members should be not equal.

Returns

When any member variable is not the same it'll give true, else false.

Here is the call graph for this function:

operator==()

bool drn::accounting::GeneralLedger::operator== ( const GeneralLedger & other ) const

nodiscard

Equality operator compares all members.

Parameters

other

The other object whose members should all be equal.

Returns

When all member variables are the same it'll give true, else false.

Here is the call graph for this function:

post()

TransactionNumber drn::accounting::GeneralLedger::post ( const Transaction & transaction )

nodiscard

Posts a supplied transaction to the debiting and crediting accounts.

Exceptions

TransactionError	When the transaction has a debiting account that is not in the ledger books.
TransactionError	When the ledger book for the debiting account is closed.
TransactionError	When the transaction has a crediting account that is not in the ledger books.
TransactionError	When the ledger book for the crediting account is closed.
TransactionError	When the transaction is not unreconciled.
AccountError	When the transaction is for a currency that is unknown and the opening account does not exist.
TransactionError	When the transaction is for a currency that is unknown.

Parameters

transaction

The transaction that is to be posted.

Returns

The transaction number for the posted transaction.

Here is the call graph for this function:

Here is the caller graph for this function:

recode()

void drn::accounting::GeneralLedger::recode	(	const AccountCode &	toRecode,
		const AccountCode &	recodeAs )

Changes the code of a ledger book and recodes all transactions.

Exceptions

AccountError	When the current account does not exist.
AccountError	When the account is closed.
AccountError	When the changed account code is already in use.
AccountError	When the account for a parent does not exist.
AccountError	When a parent account refers to a child account.

Parameters

toRecode	The account code of the account ledger book to change.
recodeAs	The account code of the account ledger book to change to.

Here is the call graph for this function:

Here is the caller graph for this function:

reconcile() [1/3]

void drn::accounting::GeneralLedger::reconcile

(

const std::set< TransactionNumber > &

txnNums

)

Reconciles all transactions supplied.

Parameters

txnNums

The numbers of the transactions to be reconciled.

Here is the call graph for this function:

reconcile() [2/3]

void drn::accounting::GeneralLedger::reconcile

(

const TransactionNumber &

txnNum

)

Reconciles the transaction supplied.

Exceptions

TransactionError

When the transaction number does not exist in the ledger books.

Parameters

txnNum

The number of the transaction to be reconciled.

Here is the call graph for this function:

Here is the caller graph for this function:

reconcile() [3/3]

void drn::accounting::GeneralLedger::reconcile	(	const TransactionNumber &	txnNum,
		const AccountNumber &	actNum )

Reconciles only those transactions supplied for a given account number.

Exceptions

TransactionError	When a transaction number does not exist in the ledger books.
AccountError	When the account to only reconcile is not a part of the transaction.
AccountError	When the account to reconcile does not exist.

Parameters

actNum	The account whose transactions are to be reconciled.
txnNum	The numbers of the transactions to be reconciled.

Here is the call graph for this function:

refund()

TransactionNumber drn::accounting::GeneralLedger::refund ( const TransactionNumber & txnNum, const pecunia::Money & amount )

nodiscard

Processes a refund for a previously recorded transaction.

Exceptions

TransactionError	if the specified original transaction does not exist.
TransactionError	if the refund amount is greater than the original transaction amount.

Parameters

txnNum	The identifier of the transaction for which the refund is to be made.
amount	The amount to be refunded.

Postcondition

A new transaction is created to record the refund and is posted to the ledger.

Returns

The transaction number of the newly created refund transaction.

Here is the call graph for this function:

Here is the caller graph for this function:

remove() [1/3]

void drn::accounting::GeneralLedger::remove

(

const AccountNumber &

an

)

Attempts to remove an account from the general ledger. This operation modifies the ledger books by erasing the specified account.

Exceptions

AccountError	Thrown when the account is not present in the ledger books.
AccountError	Thrown when the account is already closed.
AccountError	Thrown when attempting to remove an opening account with transactions.
AccountError	Thrown when attempting to remove a parent account with dependent child accounts.

Parameters

an	Refers to the unique identifier of the account to be removed.

Postcondition

The specified account, if successfully removed, is no longer present in the ledger books.

If the specified account is the opening account, it will no longer be designated as such after the removal.

Here is the call graph for this function:

Here is the caller graph for this function:

remove() [2/3]

void drn::accounting::GeneralLedger::remove

(

const std::set< TransactionNumber > &

transactionNumbers

)

Removes all the transactions supplied.

Exceptions

Error	When a transaction number does not exist in the ledger books.
TransactionError	When a transaction in the ledger books is already reconciled.

Parameters

transactionNumbers

The numbers of the transactions to be removed.

Here is the call graph for this function:

remove() [3/3]

void drn::accounting::GeneralLedger::remove

(

const TransactionNumber &

number

)

Removes the transaction supplied.

Exceptions

Error	When a transaction number does not exist in the ledger books.
TransactionError	When a transaction in the ledger books is already reconciled.

Parameters

number

The number of the transaction to be removed.

Here is the call graph for this function:

repost()

void drn::accounting::GeneralLedger::repost	(	const TransactionNumber &	number,
		const Transaction &	transaction )

Replaces a non-reconciled transaction with a new transaction.

Exceptions

TransactionError	When the new transaction has a debiting account that is not in the ledger books.
TransactionError	When the ledger book for the debiting account is closed.
TransactionError	When the new transaction has a crediting account that is not in the ledger books.
TransactionError	When the ledger book for the crediting account is closed.
TransactionError	When the supplied original transaction number does not exist.
TransactionError	When the original transaction is already reconciled.
TransactionError	When the new transaction is not unreconciled.
TransactionError	When the new transaction is for a currency that is unknown.

Parameters

number	The transaction number of the original transaction to replace.
transaction	The new transaction that will replace the original one.

Here is the call graph for this function:

Here is the caller graph for this function:

unreconcile() [1/3]

void drn::accounting::GeneralLedger::unreconcile

(

const std::set< TransactionNumber > &

txnNums

)

Marks all the transactions supplied as unreconciled.

Exceptions

Error

When a transaction number does not exist in the ledger books.

Parameters

txnNums

The numbers of the transactions to be unreconciled.

Here is the call graph for this function:

unreconcile() [2/3]

void drn::accounting::GeneralLedger::unreconcile

(

const TransactionNumber &

txnNum

)

Marks the transaction supplied as unreconciled.

Exceptions

Error

When the transaction number does not exist in the ledger books.

Parameters

txnNum

The number of the transaction to be unreconciled.

Here is the call graph for this function:

Here is the caller graph for this function:

unreconcile() [3/3]

void drn::accounting::GeneralLedger::unreconcile	(	const TransactionNumber &	txnNum,
		const AccountNumber &	actNum )

Marks the transaction supplied as unreconciled.

Exceptions

TransactionError	When the transaction number does not exist in the ledger books.
AccountError	When the account number does not exist in the ledger books.

Parameters

txnNum	The number of the transaction to be unreconciled.
actNum	The number of the ledger account whose transaction should be cleared.

Here is the call graph for this function:

Friends And Related Symbol Documentation

operator<<

DRN_ACCOUNTING_EXPORT std::ostream & operator<< ( std::ostream & o, const GeneralLedger & gl )

friend

Stream insertion operator for a human readable general ledger account.

Parameters

o	The stream to insert the information into.
la	The ledgers to generate the information for.

Postcondition

The stream's filled with the information in the form: Member Name (Member Value).

Returns

The stream populated with the information.