TA#66819 [16.0][MIG] account_negative_debit_credit (#190)

* TA#66819 [16.0][MIG] account_negative_debit_credit

---------

Co-authored-by: Majda EL MARIOULI <[email protected]>

.docker_files/main/__manifest__.py

@@ -15,6 +15,7 @@
         "account_bank_menu",
         "account_closing_journal",
         "account_invoice_constraint_chronology_forced",
+        "account_negative_debit_credit",
         "account_payment_cancel_group",
         "account_show_full_features",
         "invoice_refund_not_earlier",

Dockerfile

@@ -18,6 +18,7 @@ USER odoo
 COPY account_bank_menu /mnt/extra-addons/account_bank_menu
 COPY account_closing_journal /mnt/extra-addons/account_closing_journal
 COPY account_invoice_constraint_chronology_forced /mnt/extra-addons/account_invoice_constraint_chronology_forced
+COPY account_negative_debit_credit /mnt/extra-addons/account_negative_debit_credit
 COPY account_payment_cancel_group /mnt/extra-addons/account_payment_cancel_group
 COPY account_show_full_features /mnt/extra-addons/account_show_full_features
 COPY invoice_refund_not_earlier /mnt/extra-addons/invoice_refund_not_earlier

account_negative_debit_credit/README.rst

@@ -0,0 +1,33 @@
+=====================
+Negative Debit/Credit
+=====================
+In accounting, the following logic is often repeated:
+
+* If my invoice line is positive, put the amount in the debit column.
+* Otherwise, put the inverse amount in the credit column.
+
+The Problem
+-----------
+The problem with that logic is that it is repeated almost everywhere an accounting entry is created
+(invoicing, payments, expenses, payroll, etc.).
+
+When an exception is raised because of a comparison error, the message is very nonspeaking to the user
+and very hard to debug for the developper.
+
+The Solution
+------------
+What the system could do instead is the following:
+
+* Put the amount in the debit column.
+
+Then, in a lower layer of code, the system would apply the following logic:
+
+* If the debit is negative, put the inverse amount in the credit column.
+* If the credit is negative, put the inverse amount in the credit column.
+
+This is what this module does. It replaces the debit/credit amounts in the appropriate column
+when creating accounting entries.
+
+Contributors
+------------
+* Numigi (tm) and all its contributors (https://bit.ly/numigiens)

account_negative_debit_credit/__init__.py

@@ -0,0 +1,4 @@
+# Copyright 2024-today Numigi and all its contributors (https://bit.ly/numigiens)
+# License LGPL-3.0 or later (http://www.gnu.org/licenses/lgpl).
+
+from . import models

account_negative_debit_credit/__manifest__.py

@@ -0,0 +1,16 @@
+# Copyright 2024-today Numigi and all its contributors (https://bit.ly/numigiens)
+# License LGPL-3.0 or later (http://www.gnu.org/licenses/lgpl).
+
+{
+    "name": "Negative Debit/Credit",
+    "version": "16.0.1.0.0",
+    "author": "Numigi",
+    "maintainer": "Numigi",
+    "website": "https://www.numigi.com",
+    "license": "LGPL-3",
+    "category": "Accounting",
+    "summary": "Allow writing negative amounts in debit/credit columns.",
+    "depends": ["account"],
+    "installable": True,
+    "application": False,
+}

account_negative_debit_credit/models/__init__.py

@@ -0,0 +1,4 @@
+# Copyright 2024-today Numigi and all its contributors (https://bit.ly/numigiens)
+# License LGPL-3.0 or later (http://www.gnu.org/licenses/lgpl).
+
+from . import account_move_line

account_negative_debit_credit/models/account_move_line.py

@@ -0,0 +1,30 @@
+# Copyright 2024-today Numigi and all its contributors (https://bit.ly/numigiens)
+# License LGPL-3.0 or later (http://www.gnu.org/licenses/lgpl).
+
+from odoo import api, models
+
+
+class AccountMoveLine(models.Model):
+
+    _inherit = "account.move.line"
+
+    @api.model_create_multi
+    def create(self, vals_list):
+        for vals in vals_list:
+            _update_vals_debit_credit(vals)
+        return super().create(vals_list)
+
+    def write(self, vals):
+        _update_vals_debit_credit(vals)
+        return super().write(vals)
+
+
+def _update_vals_debit_credit(vals):
+    """Update debit and credit fields in a values dictionnary.
+
+    If either the debit or the credit is negative, permutate the two fields.
+
+    :param vals: a dictionnary of values
+    """
+    if vals.get("debit", 0) < 0 or vals.get("credit", 0) < 0:
+        vals["debit"], vals["credit"] = -vals.get("credit", 0), -vals.get("debit", 0)

account_negative_debit_credit/tests/__init__.py

@@ -0,0 +1,4 @@
+# Copyright 2024-today Numigi and all its contributors (https://bit.ly/numigiens)
+# License LGPL-3.0 or later (http://www.gnu.org/licenses/lgpl).
+
+from . import test_account_move_line

account_negative_debit_credit/tests/test_account_move_line.py

@@ -0,0 +1,166 @@
+# Copyright 2024-today Numigi and all its contributors (https://bit.ly/numigiens)
+# License LGPL-3.0 or later (http://www.gnu.org/licenses/lgpl).
+
+from datetime import datetime
+from odoo.tests import common
+
+
+class TestAccountMoveLine(common.SavepointCase):
+    @classmethod
+    def setUpClass(cls):
+        super().setUpClass()
+        cls.journal = cls.env["account.journal"].create(
+            {
+                "company_id": cls.env.user.company_id.id,
+                "code": "TEST",
+                "name": "Test Journal",
+                "type": "general",
+            }
+        )
+
+        cls.expense = cls.env["account.account"].create(
+            {
+                "account_type": "expense",
+                "name": "Revenus",
+                "code": "400001",
+            }
+        )
+
+        cls.asset = cls.env["account.account"].create(
+            {
+                "account_type": "asset_current",
+                "name": "Assets",
+                "code": "100001",
+            }
+        )
+
+    def _get_expense_line(self, move):
+        return move.line_ids.filtered(lambda l: l.account_id == self.expense)
+
+    def _get_asset_line(self, move):
+        return move.line_ids.filtered(lambda l: l.account_id == self.asset)
+
+    def test_negative_debit(self):
+        move = self._create_move(
+            [
+                (
+                    0,
+                    0,
+                    {
+                        "account_id": self.expense.id,
+                        "debit": -10,
+                    },
+                ),
+                (
+                    0,
+                    0,
+                    {
+                        "account_id": self.asset.id,
+                        "debit": 10,
+                    },
+                ),
+            ]
+        )
+
+        line = move.line_ids[0]
+        assert line.debit == 0
+        assert line.credit == 10
+
+    def test_negative_credit(self):
+        move = self._create_move(
+            [
+                (
+                    0,
+                    0,
+                    {
+                        "account_id": self.expense.id,
+                        "credit": 10,
+                    },
+                ),
+                (
+                    0,
+                    0,
+                    {
+                        "account_id": self.asset.id,
+                        "credit": -10,
+                    },
+                ),
+            ]
+        )
+
+        line = move.line_ids[1]
+        assert line.debit == 10
+        assert line.credit == 0
+
+    def test_negative_debit_and_credit(self):
+        move = self._create_move(
+            [
+                (
+                    0,
+                    0,
+                    {
+                        "account_id": self.expense.id,
+                        "credit": 10,
+                    },
+                ),
+                (
+                    0,
+                    0,
+                    {
+                        "account_id": self.asset.id,
+                        "credit": -10,
+                    },
+                ),
+            ]
+        )
+
+        expense_line = move.line_ids[0]
+        assert expense_line.debit == 0
+        assert expense_line.credit == 10
+
+        asset_line = move.line_ids[1]
+        assert asset_line.debit == 10
+        assert asset_line.credit == 0
+
+    def test_write(self):
+        move = self._create_move(
+            [
+                (
+                    0,
+                    0,
+                    {
+                        "account_id": self.expense.id,
+                        "debit": 10,
+                    },
+                ),
+                (
+                    0,
+                    0,
+                    {
+                        "account_id": self.asset.id,
+                        "credit": 10,
+                    },
+                ),
+            ]
+        )
+        lines = move.line_ids.sorted()
+        move.write(
+            {
+                "line_ids": [
+                    (1, lines[0].id, {"credit": -10}),
+                    (1, lines[1].id, {"debit": -10}),
+                ],
+            }
+        )
+
+        assert move.line_ids[1].credit == 10
+        assert move.line_ids[0].debit == 10
+
+    def _create_move(self, line_vals):
+        return self.env["account.move"].create(
+            {
+                "journal_id": self.journal.id,
+                "date": datetime.now(),
+                "line_ids": line_vals,
+            }
+        )