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Accounting

Accounting is an in-memory double-entry bookkeeping component written in Java.

Usage example

String cashAccountNumber = "000001";
String checkingAccountNumber = "000002";
String accountsReceivableAccountNumber = "000003";

// Chart of accounts describes the available accounts
ChartOfAccounts coa = ChartOfAccountsBuilder.create()
        .addAccount(cashAccountNumber, "Cash", CREDIT)
        .addAccount(checkingAccountNumber, "Checking", CREDIT)
        .addAccount(accountsReceivableAccountNumber, "Accounts Receivable", DEBIT)
        .build();
// Setup ledger
Ledger ledger = new Ledger(coa);

// Accounts Receivable 35 was settled with cash 10 and wire transfer 25
AccountingTransaction t = ledger.createTransaction(null)
        .debit(new BigDecimal(10), cashAccountNumber)
        .debit(new BigDecimal(25), checkingAccountNumber)
        .credit(new BigDecimal(35), accountsReceivableAccountNumber)
        .build();
ledger.commitTransaction(t);

// Print ledger
System.out.println(ledger.toString());

Setup

Accounting uses lombok to reduce getter and setter code clutter.

Glossary

This section explains some terms as they are used in the API.

Term Description
Ledger All accounts and transactions.
Journal A record of all financial transactions.
Chart of accounts All available accounts.
Account A T-account with debit and credit entries.
Account entry A debit or credit entry.
Transaction A group of related account entries.
Trial balance A statement of all debits and credits.

License

MIT License

Copyright (c) 2017 Nick Triller

Permission is hereby granted, free of charge, to any person obtaining a copy of this software and associated documentation files (the "Software"), to deal in the Software without restriction, including without limitation the rights to use, copy, modify, merge, publish, distribute, sublicense, and/or sell copies of the Software, and to permit persons to whom the Software is furnished to do so, subject to the following conditions:

The above copyright notice and this permission notice shall be included in all copies or substantial portions of the Software.

THE SOFTWARE IS PROVIDED "AS IS", WITHOUT WARRANTY OF ANY KIND, EXPRESS OR IMPLIED, INCLUDING BUT NOT LIMITED TO THE WARRANTIES OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE AND NONINFRINGEMENT. IN NO EVENT SHALL THE AUTHORS OR COPYRIGHT HOLDERS BE LIABLE FOR ANY CLAIM, DAMAGES OR OTHER LIABILITY, WHETHER IN AN ACTION OF CONTRACT, TORT OR OTHERWISE, ARISING FROM, OUT OF OR IN CONNECTION WITH THE SOFTWARE OR THE USE OR OTHER DEALINGS IN THE SOFTWARE.

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