Accounting for Lino Welfare¶
This document describes the functionalities for registering and keeping track of social aid expenses, including client-related refunding of certain costs, disbursements of regular monthly social aid and communication with the bank in both directions.
These will partly turn Lino Welfare into an accounting package. Actually it produces a subledger, i.e. manages only a part of a complete accounting system.
A first prototype was developed between May 2015 and April 2016 as ticket #143 (“Nebenbuchhaltung Sozialhilfeausgaben”) and related tickets. The code examples may contain German texts for practical reasons to facilitate analysis.
This document extends the following specifications:
This document is base for the following specifications:
Implementation notes¶
This project integrates several plugins into Lino Welfare which are also used by Lino Così:
lino_welfare.modlib.accountingis a thin extension oflino_xl.lib.accounting,lino_xl.lib.vatlessis for VAT-less invoices (mostly incoming invoices)lino_xl.lib.finanis for “financial vouchers”, i.e. bank statements, payment orders, journal entries.lino_welfare.modlib.finanextends this and adds a voucher type called “Disbursement orders”. A disbursement order is similar to a payment order, but only used internally.
Some shortcuts:
>>> Journal = rt.models.accounting.Journal
>>> Journals = rt.models.accounting.Journals
Partner versus Project¶
Accounting in Lino Welfare is special because every transaction usually has two external partners: (1) the “beneficiary” or “client” to which this transaction must be assigned and (2) the actual recipient (or sender) of the payment.
The project_model
of the accounting plugin is contacts.Client, which means that every
ledger movement can additionally point to a client as the “project”.
The client of a transaction can be somebody else than the partner.
The following models are called “client related”
(lino_xl.lib.accounting.mixins.ProjectRelated (don’t mix that
up with lino.mixins.ProjectRelated), i.e. can point to a
client:
>>> from lino_xl.lib.accounting.mixins import ProjectRelated
>>> # from lino.mixins import ProjectRelated
>>> for m in rt.models_by_base(ProjectRelated):
... print(m)
<class 'lino_xl.lib.accounting.models.Movement'>
<class 'lino_xl.lib.finan.models.BankStatementItem'>
<class 'lino_xl.lib.finan.models.JournalEntry'>
<class 'lino_xl.lib.finan.models.JournalEntryItem'>
<class 'lino_xl.lib.finan.models.PaymentOrderItem'>
<class 'lino_xl.lib.vatless.models.AccountInvoice'>
<class 'lino_xl.lib.vatless.models.InvoiceItem'>
The “accountant” user type¶
A demo user with the fictive name Wilfried Willems has the user
user_type of an accountant
(lino_welfare.modlib.welfare.roles.LedgerUser).
>>> p = rt.login('wilfried').get_user().user_type
>>> print(p)
500 (Buchhalter)
Accountants have no direct contact with clients and probably won’t use
the calendar. But for the first prototype they get OfficeUser functionality so they can
decide themselves whether they want it.
>>> from lino.modlib.office.roles import OfficeUser
>>> p.has_required_roles([OfficeUser])
True
Here is the main menu for accountants:
>>> show_menu('wilfried', language="de")
...
- Kontakte : Personen, ▶ Klienten, Organisationen, -, Partner (alle), Haushalte
- Büro : Meine Benachrichtigungen, Meine Auszüge, Meine ablaufenden Upload-Dateien, Meine Upload-Dateien, Mein E-Mail-Ausgang, Meine Ereignisse/Notizen
- Kalender : Kalender, Meine Termine, Meine unbestätigten Termine, Meine Aufgaben, Meine Gäste, Meine Anwesenheiten, Meine überfälligen Termine
- Empfang : Klienten, Termine heute, Wartende Besucher, Beschäftigte Besucher, Gegangene Besucher, Meine Warteschlange
- Buchhaltung :
- Rechnungseingänge : Rechnungseingänge (REG), Sammelrechnungen (SREG)
- Ausgabeanweisungen : Ausgabeanweisungen (AAW)
- Zahlungsaufträge : KBC Zahlungsaufträge (ZKBC)
- Berichte :
- Buchhaltung : Schuldner, Gläubiger
- Konfigurierung :
- Büro : Meine Einfügetexte
- ÖSHZ : Hilfearten, Kategorien
- Explorer :
- Kontakte : Partner
- ÖSHZ : Hilfebeschlüsse, Einkommensbescheinigungen, Kostenübernahmescheine, Einfache Bescheinigungen
- Buchhaltung : Rechnungen
- SEPA : Bankkonten, Importierte Bankkonten, Kontoauszüge, Transaktionen
- Site : Info
General accounts (“budgetary articles”)¶
Belgian public instances use so-called budgetary articles (Articles budgétaires in French, “Haushaltsartikel” in German) for classifying their monetary transactions. These budgetary articles are in public sector accounting exactly what general accounts are in private sector accounting. It seems BTW that the usage of the term “budgetary articles” is being replaced by the term “accounts”.
The main difference is that they are structured differently. The demo database
currently has a mixture of “PCMN style” and “public sector style” references
because Lino Welfare doesn’t use full accounting reports
(lino_xl.lib.sheets).
>>> rt.show(accounting.Accounts)
...
======================================================== ================= =============== =============
Beschreibung Braucht Partner Auszugleichen Referenz
-------------------------------------------------------- ----------------- --------------- -------------
** 1000 Net income (loss)** Ja Ja 1000
** 4000 Kunden** Ja Ja 4000
** 4100 Lieferanten** Ja Ja 4100
** 4200 Angestellte** Ja Ja 4200
** 4300 Offene Zahlungsaufträge** Ja Ja 4300
** 4450 Auszuführende Ausgabeanweisungen** Ja Ja 4450
** 4500 Steuerämter** Ja Ja 4500
** 4510 Geschuldete Mehrwertsteuer** Nein Nein 4510
** 4513 Deklarierte Mehrwertsteuer** Nein Nein 4513
** 4520 Abziehbare Mehrwertsteuer** Nein Nein 4520
** 4530 Rückzahlbare Mehrwertsteuer** Nein Nein 4530
** 4800 Internal clearings** Ja Ja 4800
** 4810 Gewährte Hilfen** Ja Ja 4810
** 4900 Wartekonto** Ja Ja 4900
** 5500 BestBank** Nein Nein 5500
** 5700 Kasse** Nein Nein 5700
** 6010 Einkäufe von Dienstleistungen** Nein Nein 6010
** 6020 Investierungskäufe** Nein Nein 6020
** 6040 Wareneinkäufe** Nein Nein 6040
** 6300 Löhne und Gehälter** Nein Nein 6300
** 6900 Net income** Nein Nein 6900
** 7000 Verkauf** Nein Nein 7000
** 820/333/01 Vorschuss auf Vergütungen o.ä.** Nein Nein 820/333/01
** 821/333/01 Vorschuss auf Pensionen** Nein Nein 821/333/01
** 822/333/01 Vorsch. Entsch. Arbeitsunfälle** Nein Nein 822/333/01
** 823/333/01 Vor. Kranken- u. Invalidengeld** Nein Nein 823/333/01
** 825/333/01 Vorschuss auf Familienzulage** Nein Nein 825/333/01
** 826/333/01 Vorschuss auf Arbeitslosengeld** Nein Nein 826/333/01
** 827/333/01 Vorschuss auf Behindertenzulag** Nein Nein 827/333/01
** 832/330/01 Allgemeine Beihilfen** Nein Nein 832/330/01
** 832/330/02 Gesundheitsbeihilfe** Nein Nein 832/330/02
** 832/330/03 Heizkosten- u. Energiebeihilfe** Nein Nein 832/330/03
** 832/330/03F Fonds Gas und Elektrizität** Nein Nein 832/330/03F
** 832/330/04 Mietkaution** Nein Nein 832/330/04
** 832/333/22 Mietbeihilfe** Nein Nein 832/333/22
** 832/3331/01 Eingliederungseinkommen** Nein Nein 832/3331/01
** 832/334/27 Sozialhilfe** Nein Nein 832/334/27
** 832/3343/21 Beihilfe für Ausländer** Nein Nein 832/3343/21
** P82/000/00 Einn. Dritter: Weiterleitung** Nein Nein P82/000/00
** P83/000/00 Unber. erh. Beträge + Erstatt.** Nein Nein P83/000/00
** P87/000/00 Abhebung von pers. Guthaben** Nein Nein P87/000/00
======================================================== ================= =============== =============
Vouchers¶
A voucher (German Beleg) is a document which serves as legal proof for a transaction. A transaction is a set of accounting movements whose debit equals to their credit.
Lino Welfare uses the following voucher types:
>>> rt.show(accounting.VoucherTypes)
=================================== ====== ================================================= =====================================================
Wert name Text Modell
----------------------------------- ------ ------------------------------------------------- -----------------------------------------------------
finan.BankStatementsByJournal Kontoauszug (finan.BankStatementsByJournal) <class 'lino_xl.lib.finan.models.BankStatement'>
finan.DisbursementOrdersByJournal Ausgabeanweisungen <class 'lino_xl.lib.finan.models.PaymentOrder'>
finan.JournalEntriesByJournal Diverse Buchung (finan.JournalEntriesByJournal) <class 'lino_xl.lib.finan.models.JournalEntry'>
finan.PaymentOrdersByJournal Zahlungsauftrag (finan.PaymentOrdersByJournal) <class 'lino_xl.lib.finan.models.PaymentOrder'>
vatless.InvoicesByJournal Rechnungen <class 'lino_xl.lib.vatless.models.AccountInvoice'>
vatless.ProjectInvoicesByJournal Project invoices <class 'lino_xl.lib.vatless.models.AccountInvoice'>
=================================== ====== ================================================= =====================================================
Invoices are partner-related vouchers (often we simply say partner voucher). That is, you select one partner per voucher. Every partner-related voucher points to to one and only one partner.
The other voucher types (Bank statements etc) are called financial vouchers. Financial vouchers have their individual entries partner-related, so the vouchers themselves are not related to a single partner.
There are two types of invoice: those with only one project (client) and those with more than one projects.
More about voucher types in
lino_xl.lib.accounting.choicelists.VoucherTypes.
Journals¶
A Journal is a sequence
of numbered vouchers. All vouchers of a given journal are of same
type, but there may be more than one journal per voucher type. The
demo database currently has the following journals defined:
>>> rt.show(Journals, column_names="ref name voucher_type journal_group")
========== ====================== ================================================ ====================
Referenz Bezeichnung Belegart Journalgruppe
---------- ---------------------- ------------------------------------------------ --------------------
REG Rechnungseingänge Project invoices Rechnungseingänge
SREG Sammelrechnungen Rechnungen Rechnungseingänge
AAW Ausgabeanweisungen Ausgabeanweisungen Ausgabeanweisungen
ZKBC KBC Zahlungsaufträge Zahlungsauftrag (finan.PaymentOrdersByJournal) Zahlungsaufträge
========== ====================== ================================================ ====================
A default Lino Welfare has the following journal groups.
>>> rt.show(accounting.JournalGroups)
====== ====== ======================
Wert name Text
------ ------ ----------------------
10 bst Bestellungen Einkauf
20 reg Rechnungseingänge
30 ffo Forderungen
40 anw Ausgabeanweisungen
50 zau Zahlungsaufträge
====== ====== ======================
The state of a voucher¶
>>> rt.show(accounting.VoucherStates)
====== ============ ================ ============
Wert name Text Editierbar
------ ------------ ---------------- ------------
10 draft Entwurf Ja
20 registered Registriert Nein
30 signed Unterschrieben Nein
40 cancelled Storniert Nein
====== ============ ================ ============
Movements¶
Users can consult the movements of a given general account.
>>> obj = accounting.Account.get_by_ref('820/333/01')
>>> print(str(obj))
(820/333/01) Vorschuss auf Vergütungen o.ä.
>>> rt.show(accounting.MovementsByAccount, obj)
========== ===================== ================================================================ ============ ======== =======
Valuta Beleg Beschreibung Debit Kredit Match
---------- --------------------- ---------------------------------------------------------------- ------------ -------- -------
22.05.14 `REG 1/2014 <…>`__ `AS Express Post <…>`__ / `AUSDEMWALD Alfons (116) <…>`__ 10,00
03.03.14 `SREG 6/2014 <…>`__ `Niederau Eupen AG <…>`__ / `AUSDEMWALD Alfons (116) <…>`__ 25,00
03.03.14 `SREG 6/2014 <…>`__ `Niederau Eupen AG <…>`__ / `COLLARD Charlotte (118) <…>`__ 149,95
03.03.14 `SREG 6/2014 <…>`__ `Niederau Eupen AG <…>`__ / `DOBBELSTEIN Dorothée (124) <…>`__ 125,33
03.03.14 `SREG 6/2014 <…>`__ `Niederau Eupen AG <…>`__ / `EVERS Eberhart (127) <…>`__ 10,00
03.03.14 `SREG 6/2014 <…>`__ `Niederau Eupen AG <…>`__ / `EMONTS Daniel (128) <…>`__ 12,50
**Saldo 332.78 (6 Bewegungen)** **332,78**
========== ===================== ================================================================ ============ ======== =======