Fix sundry creditors FIFO for debit opening balances
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@@ -479,6 +479,16 @@ def sundry_creditors_aging(
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# composition of the closing balance.
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closing_lots: list[dict[str, Any]] = []
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# A Sundry Creditor ledger can legitimately open with either a credit
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# balance (amount payable) or a debit balance (advance / sales-side net
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# receivable in the same party ledger). The earlier FIFO code created
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# a lot only for a positive opening balance and silently discarded a
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# debit opening balance. That inflated the surviving creditor lots by
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# exactly the unconsumed debit opening. Preserve both sides: a credit
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# opening becomes the oldest payable lot; a debit opening becomes a
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# carry-forward that offsets the earliest future creditor credits.
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debit_carry = round(max(0.0, -opening_balance), 2)
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if opening_balance > 0.009:
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closing_lots.append({
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"party_name": party_name,
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@@ -494,7 +504,13 @@ def sundry_creditors_aging(
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"final_payment_date": "",
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})
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def settle_fifo(lots: list[dict[str, Any]], amount: float) -> None:
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def settle_fifo(lots: list[dict[str, Any]], amount: float) -> float:
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"""Settle oldest payable lots and return any excess debit amount.
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Excess debit is not discarded. In a mixed purchase/sales party
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ledger it represents an advance / receivable that must offset the
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next creditor-increasing credit before a new payable lot is born.
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"""
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remaining_payment = max(0.0, _money(amount))
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for lot in lots:
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if remaining_payment <= 0.009:
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@@ -505,6 +521,7 @@ def sundry_creditors_aging(
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applied = round(min(available, remaining_payment), 2)
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lot["remaining"] = round(available - applied, 2)
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remaining_payment = round(remaining_payment - applied, 2)
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return remaining_payment
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for row in fy_rows:
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side = str(row.get("dr_cr") or "").strip().upper()
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@@ -512,6 +529,14 @@ def sundry_creditors_aging(
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if amount <= 0.009:
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continue
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if side == "CR":
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# Consume any brought-forward / accumulated debit balance first.
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# Only the residual credit creates a creditor FIFO lot.
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if debit_carry > 0.009:
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offset = round(min(debit_carry, amount), 2)
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debit_carry = round(debit_carry - offset, 2)
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amount = round(amount - offset, 2)
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if amount <= 0.009:
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continue
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closing_lots.append({
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"party_name": party_name,
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"source": "Voucher",
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@@ -526,7 +551,9 @@ def sundry_creditors_aging(
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"final_payment_date": "",
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})
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elif side == "DR":
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settle_fifo(closing_lots, amount)
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excess_debit = settle_fifo(closing_lots, amount)
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if excess_debit > 0.009:
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debit_carry = round(debit_carry + excess_debit, 2)
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# Remove fully settled lots and freeze the surviving FY-end outstanding
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# amounts before any optional follow-up-year settlement is applied.
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@@ -538,11 +565,13 @@ def sundry_creditors_aging(
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lot["outstanding_at_fy_end"] = _money(lot.get("remaining"))
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fifo_total = round(sum(_money(lot.get("remaining")) for lot in closing_lots), 2)
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if abs(fifo_total - closing_balance) > 0.01:
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fifo_net = round(fifo_total - debit_carry, 2)
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if abs(fifo_net - historical_closing) > 0.01 or abs(fifo_total - closing_balance) > 0.01:
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raise AccountingMirrorError(
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f"FIFO movement reconstruction does not reconcile for {party_name}: "
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f"selected-FY closing {closing_balance:.2f}, FIFO lots {fifo_total:.2f}. "
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"Refresh the Accounting Mirror for the selected FY and retry."
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f"selected-FY closing {closing_balance:.2f}, FIFO lots {fifo_total:.2f}, "
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f"debit carry {debit_carry:.2f}. Refresh the Accounting Mirror for the "
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"selected FY and retry."
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)
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closing_lots = sorted(
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