Fix sundry creditors ageing with signed FIFO reconstruction
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A R R R Associates
@@ -269,9 +269,10 @@ def sundry_creditors_aging(
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"""Age closing Sundry Creditors using FIFO from the Accounting Mirror.
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The selected-FY closing is reconstructed from the mirror's ledger opening
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balance plus all creditor movements in the selected FY. For trade-creditor
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ageing, that closing control is allocated to actual Purchase voucher credits
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from newest to oldest, which is the year-end result of FIFO settlement.
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balance plus all creditor movements in the selected FY. Ageing is then
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reconstructed forward in transaction order: genuine Purchase credits create
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payable lots, debit-side movements clear the oldest payable lots first, and
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Receipt/other credits are never mislabelled as purchase bills.
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Voucher dates are normalized before ageing. This is intentionally strict:
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a dated movement that cannot be parsed is not silently treated as an old
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@@ -472,73 +473,22 @@ def sundry_creditors_aging(
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if closing_balance <= 0.009:
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continue
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# FIFO purchase-bill reconstruction.
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#
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# The selected-FY closing balance above is the control total and already
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# includes every debit/credit movement in the party ledger (payments,
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# receipts, sales adjustments, journals, etc.). For ageing of TRADE
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# CREDITOR BILLS, however, only genuine Purchase voucher credits create
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# purchase-bill lots. Under FIFO, settlements clear the oldest purchase
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# bills first, so the year-end closing balance is represented by the
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# newest purchase bills working backwards from FY end. Treating every
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# CR movement as a bill (for example a Receipt credit in a mixed
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# purchase/sales ledger) gives a false bill date and wrong ageing.
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# True forward FIFO over genuine payable lots. Receipt vouchers are
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# settlement of sales/debtor balances and must never become purchase
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# bills merely because the party-ledger line is on the CR side. The
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# payable queue therefore consists of opening-credit and Purchase
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# credits only. All DR movements (payments, sales offsets, debit notes,
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# journals, etc.) clear the oldest payable lots first. A debit excess is
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# carried forward and offsets later Purchase credits before a new bill
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# lot is created. Receipt/non-purchase credits first reduce that debit
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# carry; any residual is tracked separately as a non-purchase credit
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# balance so the ledger closing still reconciles without mislabelling it
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# as an outstanding purchase bill.
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closing_lots: list[dict[str, Any]] = []
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non_purchase_credit_lots: list[dict[str, Any]] = []
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debit_carry = round(max(0.0, -opening_balance), 2)
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def _is_purchase_voucher(row: dict[str, Any]) -> bool:
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voucher_type = str(row.get("voucher_type") or "").strip().casefold()
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# Tally voucher types can be renamed/extended (e.g. "Purchase GST").
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# The standard and derived Purchase types retain "purchase" in the
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# exported voucher type name.
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return "purchase" in voucher_type
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purchase_rows = [
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row for row in fy_rows
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if str(row.get("dr_cr") or "").strip().upper() == "CR"
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and _is_purchase_voucher(row)
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and _money(row.get("amount")) > 0.009
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]
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# Allocate the closing balance to the newest purchase bills first. This
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# is the direct outstanding-lot consequence of FIFO settlement: oldest
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# purchases are deemed paid first, newest purchases remain outstanding.
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amount_to_allocate = closing_balance
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for row in sorted(
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purchase_rows,
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key=lambda r: (
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r.get("_parsed_date") or opening_fallback_date,
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int(r.get("line_no") or 0),
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),
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reverse=True,
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):
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if amount_to_allocate <= 0.009:
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break
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original_credit = _money(row.get("amount"))
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outstanding = round(min(original_credit, amount_to_allocate), 2)
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if outstanding <= 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": "Purchase voucher",
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"voucher_date": str(row.get("voucher_date") or ""),
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"voucher_type": str(row.get("voucher_type") or ""),
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"voucher_number": str(row.get("voucher_number") or ""),
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"reference": str(row.get("reference") or ""),
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"original_credit": original_credit,
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"remaining": outstanding,
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"outstanding_at_fy_end": outstanding,
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"paid_subsequently": 0.0,
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"final_payment_date": "",
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})
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amount_to_allocate = round(amount_to_allocate - outstanding, 2)
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# Any closing amount not represented by Purchase vouchers in the
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# selected FY is brought forward / outside the selected FY purchase
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# history. It remains part of the control total and is aged as old.
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# This also keeps the report honest when a party closing balance contains
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# non-purchase credits that cannot be tied to a purchase bill from the
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# current mirror period.
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if amount_to_allocate > 0.009:
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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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"source": "Opening / brought forward",
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@@ -546,13 +496,125 @@ def sundry_creditors_aging(
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"voucher_type": "Opening",
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"voucher_number": "",
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"reference": "",
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"original_credit": amount_to_allocate,
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"remaining": amount_to_allocate,
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"outstanding_at_fy_end": amount_to_allocate,
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"original_credit": opening_balance,
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"remaining": opening_balance,
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"outstanding_at_fy_end": 0.0,
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"paid_subsequently": 0.0,
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"final_payment_date": "",
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})
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def _is_purchase_voucher(row: dict[str, Any]) -> bool:
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return "purchase" in str(row.get("voucher_type") or "").strip().casefold()
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def _settle_oldest(lots: list[dict[str, Any]], amount: float) -> float:
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remaining = max(0.0, _money(amount))
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for lot in lots:
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if remaining <= 0.009:
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break
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available = max(0.0, _money(lot.get("remaining")))
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if available <= 0.009:
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continue
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applied = round(min(available, remaining), 2)
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lot["remaining"] = round(available - applied, 2)
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remaining = round(remaining - applied, 2)
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return remaining
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def _append_credit_lot(target: list[dict[str, Any]], row: dict[str, Any], amount: float, source: str) -> None:
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amount = _money(amount)
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if amount <= 0.009:
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return
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target.append({
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"party_name": party_name,
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"source": source,
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"voucher_date": str(row.get("voucher_date") or ""),
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"voucher_type": str(row.get("voucher_type") or ""),
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"voucher_number": str(row.get("voucher_number") or ""),
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"reference": str(row.get("reference") or ""),
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"original_credit": amount,
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"remaining": amount,
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"outstanding_at_fy_end": 0.0,
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"paid_subsequently": 0.0,
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"final_payment_date": "",
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})
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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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amount = _money(row.get("amount"))
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if amount <= 0.009:
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continue
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if side == "DR":
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# Any debit in the same party ledger reduces the oldest credit
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# balance first. This deliberately includes Sales vouchers, as
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# requested for mixed purchase/sales ledgers.
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remaining = _settle_oldest(closing_lots, amount)
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if remaining > 0.009:
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# If no purchase payable remains, a debit can also consume a
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# prior non-purchase credit/advance before becoming a debit
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# carry for later purchases/receipts.
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remaining = _settle_oldest(non_purchase_credit_lots, remaining)
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if remaining > 0.009:
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debit_carry = round(debit_carry + remaining, 2)
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continue
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if side != "CR":
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continue
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# Every credit first offsets any debit/advance/receivable carried
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# forward in the same ledger. Only the residual can form a credit
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# balance at that point in time.
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residual = amount
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if debit_carry > 0.009:
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offset = round(min(debit_carry, residual), 2)
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debit_carry = round(debit_carry - offset, 2)
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residual = round(residual - offset, 2)
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if residual <= 0.009:
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continue
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if _is_purchase_voucher(row):
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_append_credit_lot(closing_lots, row, residual, "Purchase voucher")
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else:
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# Receipt / journal / other CR rows are retained only as
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# non-purchase credit balances. They are never displayed as
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# purchase bills. This prevents the earlier defect where
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# Receipt vouchers themselves were aged as creditor bills.
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_append_credit_lot(non_purchase_credit_lots, row, residual, "Other credit / advance")
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# Freeze surviving lots. Purchase/opening lots drive the purchase-bill
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# drill-down; surviving non-purchase credits are included separately so
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# the summary remains tied to the actual selected-FY closing balance.
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closing_lots = [lot for lot in closing_lots if _money(lot.get("remaining")) > 0.009]
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non_purchase_credit_lots = [
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lot for lot in non_purchase_credit_lots if _money(lot.get("remaining")) > 0.009
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]
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for lot in closing_lots + non_purchase_credit_lots:
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lot["outstanding_at_fy_end"] = _money(lot.get("remaining"))
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# If the ledger closes in credit, no debit carry should remain. Small
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# rounding differences are tolerated; a material mismatch is surfaced
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# instead of silently shifting amounts between ageing buckets.
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purchase_total = round(sum(_money(lot.get("remaining")) for lot in closing_lots), 2)
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other_credit_total = round(sum(_money(lot.get("remaining")) for lot in non_purchase_credit_lots), 2)
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reconstructed_credit = round(purchase_total + other_credit_total - debit_carry, 2)
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if abs(reconstructed_credit - 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}, purchase/opening lots {purchase_total:.2f}, "
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f"other credit {other_credit_total:.2f}, debit carry {debit_carry:.2f}. "
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"Refresh the Accounting Mirror for the selected FY and retry."
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)
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# Keep all surviving credit-side components in date order for ageing.
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# Non-purchase credits remain visibly distinguished in the drill-down;
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# they are not represented as purchase bills.
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closing_lots = sorted(
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closing_lots + non_purchase_credit_lots,
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key=lambda lot: (
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_parse_date(lot.get("voucher_date")) or opening_fallback_date,
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str(lot.get("voucher_number") or ""),
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),
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)
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fifo_total = round(sum(_money(lot.get("outstanding_at_fy_end")) for lot in closing_lots), 2)
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if abs(fifo_total - closing_balance) > 0.01:
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raise AccountingMirrorError(
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@@ -671,9 +733,9 @@ def sundry_creditors_aging(
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"parties": parties,
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"details": details,
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"allocation_basis": (
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"FIFO from dated Accounting Mirror movements; historical closing is "
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"reconstructed from ledger opening plus selected-FY movements, "
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"and debit-side settlements clear the oldest outstanding lots first"
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"Forward FIFO from dated Accounting Mirror movements; Purchase credits create "
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"payable lots, debit-side movements clear the oldest balances first, and Receipt/"
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"other credits are retained separately instead of being labelled as purchase bills"
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),
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"current_mirror": current.get("mirror") or {},
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"follow_up_mirror": later.get("mirror") or {},
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@@ -5,7 +5,7 @@
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<div>
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<p class="text-xs font-semibold uppercase tracking-[0.16em] text-brand-600">Accounting · Audit Analysis</p>
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<h1 class="mt-1 text-2xl font-semibold text-slate-900">Sundry Creditors – 180 Day Analysis</h1>
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<p class="mt-1 max-w-4xl text-sm text-slate-500">Analyses closing Sundry Creditors into ≤180 days and >180 days from the local Accounting Mirror. The selected-FY closing balance and ageing are reconstructed from the Accounting Mirror on FIFO: debit-side settlements clear the oldest balances first, so the newest credit-side additions form the unpaid closing balance. Bill-reference allocations are not yet stored in the .act mirror.</p>
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<p class="mt-1 max-w-4xl text-sm text-slate-500">Analyses closing Sundry Creditors into ≤180 days and >180 days from the local Accounting Mirror. The selected-FY closing balance is reconstructed from the ledger opening plus selected-FY movements. FIFO ageing is performed forward: Purchase credits create payable lots and debit-side payments/sales/adjustments clear the oldest payable lots first. Receipt/other credits are not presented as purchase bills. Bill-reference allocations are not yet stored in the .act mirror.</p>
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</div>
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<a href="/tools/tally{% if selected_client %}?client_id={{ selected_client.id }}{% endif %}" class="rounded-xl border border-slate-300 bg-white px-4 py-2 text-sm font-semibold text-slate-700 hover:bg-slate-50">Back to Tally Accounting</a>
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</div>
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@@ -51,7 +51,7 @@
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<div class="rounded-2xl border border-slate-200 bg-white">
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<div class="border-b border-slate-100 px-4 py-3 text-xs text-slate-500">
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Click a <strong>party name</strong> to see all surviving FIFO lots, or click the <strong>≤180</strong> / <strong>>180</strong> amount to drill directly into that age bucket. Purchase vouchers, opening/brought-forward balances and subsequent-payment status are shown from the same FIFO calculation used by the summary.
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Click a <strong>party name</strong> to see all surviving FIFO components, or click the <strong>≤180</strong> / <strong>>180</strong> amount to drill directly into that age bucket. Genuine Purchase vouchers and opening/brought-forward balances are shown as payable lots; any surviving Receipt/other credit is separately labelled as Other credit / advance and is never presented as a purchase bill.
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</div>
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<div class="overflow-x-auto">
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<table class="min-w-full text-sm">
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@@ -81,7 +81,7 @@
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<div class="rounded-xl border border-slate-200 bg-white">
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<div class="flex flex-wrap items-center justify-between gap-3 border-b border-slate-100 px-4 py-3">
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<div>
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<div class="font-semibold text-slate-900">{{ row.party_name }} · FIFO Purchase Bill Drill-down</div>
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<div class="font-semibold text-slate-900">{{ row.party_name }} · FIFO Outstanding Drill-down</div>
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<div class="mt-1 text-xs text-slate-500">Closing ₹ {{ '%.2f'|format(row.closing_balance) }} · ≤180 ₹ {{ '%.2f'|format(row.within_180) }} · >180 ₹ {{ '%.2f'|format(row.over_180) }}</div>
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</div>
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<div class="flex flex-wrap gap-2">
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@@ -122,7 +122,7 @@
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</table>
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</div>
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<div class="border-t border-slate-100 px-4 py-3 text-xs text-slate-500">
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<strong>Note:</strong> “Opening / brought forward” represents an old balance for which the originating purchase voucher is outside the selected FY/mirror history. Purchase-voucher rows are FIFO-derived outstanding purchase bills from the same closing-balance control used in the party summary; Receipt/Sales/other credit movements are not presented as purchase bills. These are not Tally bill-reference allocations.
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<strong>Note:</strong> “Opening / brought forward” represents an old balance whose originating bill is outside the selected FY/mirror history. “Purchase voucher” rows are FIFO-derived outstanding purchase bills. “Other credit / advance” is disclosed separately only when a non-purchase credit remains in the ledger closing after FIFO netting; it is not represented as a purchase bill. These are not Tally bill-reference allocations.
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</div>
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</div>
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</td>
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