@spec balanced?(t()) :: boolean()

Checks whether a journal entry is balanced. It is considered balance when the sum of its debit operations is equal the sum of its credit operations.

Examples

Is balanced when the sum of debits is equal the sum of credits:

iex> journal_entry = %Bookk.JournalEntry{
iex>   operations: [
iex>     fixture_account_head(:cash) |> debit(10_00),
iex>     fixture_account_head(:deposits) |> credit(10_00)
iex>   ]
iex> }
iex>
iex> Bookk.JournalEntry.balanced?(journal_entry)
true

iex> journal_entry = %Bookk.JournalEntry{
iex>   operations: [
iex>     fixture_account_head(:cash) |> debit(10_00),
iex>     fixture_account_head(:deposits) |> credit(7_00),
iex>     fixture_account_head(:deposits) |> credit(3_00),
iex>   ]
iex> }
iex>
iex> Bookk.JournalEntry.balanced?(journal_entry)
true

Is unbalanced when the sum of debits isn't equal the sum of credits:

iex> journal_entry = %Bookk.JournalEntry{
iex>   operations: [
iex>     fixture_account_head(:cash) |> debit(10_00)
iex>   ]
iex> }
iex>
iex> Bookk.JournalEntry.balanced?(journal_entry)
false

@spec empty?(t()) :: boolean()

Checks whether a journal entry is empty.

Examples

Is empty when the journal entry has no operations:

iex> Bookk.JournalEntry.empty?(%Bookk.JournalEntry{})
true

Is empty when all operations in the journal entry are empty:

iex> journal_entry = %Bookk.JournalEntry{
iex>   operations: [
iex>     %Bookk.Operation{amount: 0}
iex>   ]
iex> }
iex>
iex> Bookk.JournalEntry.empty?(journal_entry)
true

Is not empty when at least one operation in the journal entry isn't empty:

iex> journal_entry = %Bookk.JournalEntry{
iex>   operations: [
iex>     %Bookk.Operation{amount: 10_00}
iex>   ]
iex> }
iex>
iex> Bookk.JournalEntry.empty?(journal_entry)
false

@spec new([Bookk.Operation.t()]) :: t()

Creates a new journal entry from a set of operations.

Examples

If there're multiple operations touching the same account, they will be merged into a single operation:

iex> cash = fixture_account_head(:cash)
iex> deposits = fixture_account_head(:deposits)
iex>
iex> Bookk.JournalEntry.new([
iex>   debit(cash, 80_00),
iex>   debit(cash, 20_00),
iex>   credit(deposits, 100_00)
iex> ])
%Bookk.JournalEntry{
  operations: [
    fixture_account_head(:cash) |> debit(100_00),
    fixture_account_head(:deposits) |> credit(100_00)
  ]
}

@spec reverse(t()) :: t()

Creates a new journal entry that reverses all effects from the given journal entry.

Examples

Reverses all operations in the journal entry:

iex> journal_entry = %Bookk.JournalEntry{
iex>   operations: [
iex>     fixture_account_head(:cash) |> debit(10_00),
iex>     fixture_account_head(:deposits) |> credit(10_00)
iex>   ]
iex> }
iex>
iex> Bookk.JournalEntry.reverse(journal_entry)
%Bookk.JournalEntry{
  operations: [
    fixture_account_head(:deposits) |> debit(10_00),
    fixture_account_head(:cash) |> credit(10_00)
  ]
}

@spec to_operations(t()) :: [Bookk.Operation.t()]

Returns the list of operations inside a journal entry.

Examples

Returns the journal entry's list of operations:

iex> Bookk.JournalEntry.new([
iex>   debit(fixture_account_head(:cash), 50_00),
iex>   credit(fixture_account_head(:deposits), 50_00)
iex> ])
iex> |> Bookk.JournalEntry.to_operations()
[
  debit(fixture_account_head(:cash), 50_00),
  credit(fixture_account_head(:deposits), 50_00)
]