Add Phase 14 sales and income foundation

2026-08-22 22:12:23 +05:30
parent c814a774d9
commit efc12e20d3
8 changed files with 1061 additions and 14 deletions
@@ -0,0 +1,72 @@
+from __future__ import annotations
+
+from sqlalchemy import select
+
+from app.modules.accounting.taxonomy_models import AccountingNature
+
+
+SALES_INCOME_NATURES = [
+    # code, name, parent, group, cap/revenue, posting, sort, description
+    ("SALES_INCOME", "Sales & Income", None, "income", "revenue", False, 1100, "Sales and income classification root."),
+    ("TRADING_SALES", "Trading / Stock Sales", "SALES_INCOME", "income", "revenue", True, 1110, "Sale of goods principally held for resale."),
+    ("MANUFACTURED_GOODS_SALES", "Manufactured Goods Sales", "SALES_INCOME", "income", "revenue", True, 1120, "Sale of goods manufactured or produced by the entity."),
+    ("SERVICE_INCOME", "Service / Professional Income", "SALES_INCOME", "income", "revenue", True, 1130, "Revenue from services, professional work or contractual services."),
+    ("EXPORT_SALES", "Export Sales / Services", "SALES_INCOME", "income", "revenue", True, 1140, "Export of goods or services."),
+    ("EXEMPT_NIL_SALES", "Exempt / Nil-Rated Sales", "SALES_INCOME", "income", "revenue", True, 1150, "Sales or supplies treated as exempt or nil-rated."),
+    ("SCRAP_SALES", "Scrap / Waste Sales", "SALES_INCOME", "income", "revenue", True, 1160, "Sale of scrap, waste or residual materials."),
+    ("JOB_WORK_INCOME", "Job Work / Processing Income", "SALES_INCOME", "income", "revenue", True, 1170, "Income from job work, processing or conversion activity."),
+    ("COMMISSION_INCOME", "Commission / Brokerage Income", "SALES_INCOME", "income", "revenue", True, 1180, "Commission, brokerage or intermediary income."),
+    ("RENTAL_INCOME", "Rental / Hire Income", "SALES_INCOME", "income", "revenue", True, 1190, "Business rental, lease or hire income."),
+    ("INTEREST_INCOME", "Interest Income", "SALES_INCOME", "income", "revenue", True, 1200, "Interest earned and accounted as income."),
+    ("OTHER_OPERATING_INCOME", "Other Operating Income", "SALES_INCOME", "income", "revenue", True, 1210, "Other income arising from normal operations."),
+    ("OTHER_INCOME", "Other Income", "SALES_INCOME", "income", "revenue", True, 1220, "Non-operating income not represented by a more specific nature."),
+    ("ASSET_SALE", "Sale of Capital Asset", "SALES_INCOME", "income", "capital", True, 1230, "Disposal proceeds relating to capital assets; reviewer must determine final accounting treatment."),
+    ("SALES_REVIEW_REQUIRED", "Sales / Income Review Required", "SALES_INCOME", "income", "review", True, 1290, "Fallback for outward transactions with insufficient evidence."),
+]
+
+
+def ensure_sales_income_taxonomy(db, tenant_id: int, actor_user_id: int | None = None) -> int:
+    existing = set(
+        db.execute(
+            select(AccountingNature.code).where(AccountingNature.tenant_id == int(tenant_id))
+        ).scalars().all()
+    )
+    inserted = 0
+    for code, name, parent_code, group, cap_rev, posting, sort_order, description in SALES_INCOME_NATURES:
+        if code in existing:
+            continue
+        db.add(
+            AccountingNature(
+                tenant_id=int(tenant_id),
+                code=code,
+                name=name,
+                parent_code=parent_code,
+                classification_group=group,
+                capital_revenue=cap_rev,
+                description=description,
+                sort_order=sort_order,
+                is_posting_nature=bool(posting),
+                is_active=True,
+                is_system_defined=True,
+                created_by_user_id=actor_user_id,
+                updated_by_user_id=actor_user_id,
+            )
+        )
+        inserted += 1
+    if inserted:
+        db.commit()
+    return inserted
+
+
+def sales_income_natures(db, tenant_id: int):
+    ensure_sales_income_taxonomy(db, tenant_id)
+    return list(
+        db.execute(
+            select(AccountingNature).where(
+                AccountingNature.tenant_id == int(tenant_id),
+                AccountingNature.classification_group == "income",
+                AccountingNature.is_posting_nature.is_(True),
+                AccountingNature.is_active.is_(True),
+            ).order_by(AccountingNature.sort_order, AccountingNature.name)
+        ).scalars().all()
+    )