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Contents
module Plutus
# The Liability class is an account type used to represents debts owed to outsiders.
#
# === Normal Balance
# The normal balance on Liability accounts is a *Credit*.
#
# @see http://en.wikipedia.org/wiki/Liability_(financial_accounting) Liability
#
# @author Michael Bulat
class Liability < Account
# The balance of the account.
#
# Liability accounts have normal credit balances, so the debits are subtracted from the credits
# unless this is a contra account, in which credits are subtracted from debits
#
# @example
# >> liability.balance
# => #<BigDecimal:103259bb8,'0.2E4',4(12)>
#
# @return [BigDecimal] The decimal value balance
def balance
unless contra
credits_balance - debits_balance
else
debits_balance - credits_balance
end
end
# Balance of all Liability accounts
#
# @example
# >> Plutus::Liability.balance
# => #<BigDecimal:1030fcc98,'0.82875E5',8(20)>
def self.balance
accounts_balance = BigDecimal.new('0')
accounts = self.all
accounts.each do |liability|
unless liability.contra
accounts_balance += liability.balance
else
accounts_balance -= liability.balance
end
end
accounts_balance
end
end
end
Version data entries
6 entries across 6 versions & 1 rubygems