r18429 - gnucash/trunk/src - Bug #537476: Implement currency trading accounts optionally, to be enabled per-book.

[Christian Stimming]

Author: cstim
Date: 2009-11-20 15:11:03 -0500 (Fri, 20 Nov 2009)
New Revision: 18429
Trac: http://svn.gnucash.org/trac/changeset/18429

Modified:
   gnucash/trunk/src/app-utils/prefs.scm
   gnucash/trunk/src/business/business-ledger/gncEntryLedgerLoad.c
   gnucash/trunk/src/business/business-utils/business-prefs.scm
   gnucash/trunk/src/business/business-utils/business-utils.scm
   gnucash/trunk/src/engine/Account.c
   gnucash/trunk/src/engine/Account.h
   gnucash/trunk/src/engine/Period.c
   gnucash/trunk/src/engine/Period.h
   gnucash/trunk/src/engine/Scrub.c
   gnucash/trunk/src/engine/ScrubP.h
   gnucash/trunk/src/engine/Split.c
   gnucash/trunk/src/engine/Transaction.c
   gnucash/trunk/src/engine/Transaction.h
   gnucash/trunk/src/engine/engine.i
   gnucash/trunk/src/engine/gnc-commodity.c
   gnucash/trunk/src/engine/gnc-commodity.h
   gnucash/trunk/src/gnome-utils/dialog-account.c
   gnucash/trunk/src/gnome-utils/dialog-transfer.c
   gnucash/trunk/src/gnome-utils/window-main-summarybar.c
   gnucash/trunk/src/gnome/druid-hierarchy.c
   gnucash/trunk/src/import-export/import-backend.c
   gnucash/trunk/src/import-export/import-main-matcher.c
   gnucash/trunk/src/import-export/import-match-picker.c
   gnucash/trunk/src/libqof/qof/qofbook.c
   gnucash/trunk/src/libqof/qof/qofbook.h
   gnucash/trunk/src/register/ledger-core/gnc-ledger-display.c
   gnucash/trunk/src/register/ledger-core/split-register-control.c
   gnucash/trunk/src/register/ledger-core/split-register-layout.c
   gnucash/trunk/src/register/ledger-core/split-register-model-save.c
   gnucash/trunk/src/register/ledger-core/split-register-model.c
   gnucash/trunk/src/register/ledger-core/split-register.c
   gnucash/trunk/src/register/ledger-core/split-register.h
   gnucash/trunk/src/report/report-system/report-utilities.scm
   gnucash/trunk/src/report/standard-reports/advanced-portfolio.scm
   gnucash/trunk/src/report/standard-reports/balance-sheet.scm
   gnucash/trunk/src/report/standard-reports/equity-statement.scm
   gnucash/trunk/src/report/standard-reports/transaction.scm
   gnucash/trunk/src/report/standard-reports/trial-balance.scm
Log:
Bug #537476: Implement currency trading accounts optionally, to be enabled per-book.

Patch by Mike Alexander:

This patch implements trading accounts somewhat as described in Peter
Selinger's document at
<http://www.mathstat.dal.ca/~selinger/accounting/gnucash.html>.  Although he
describes it as a multiple currency problem, it really applies to any
transactions involving multiple commodities (for example buying or selling a
stock)  Hence I've called the trading accounts "commodity exchange accounts"
which seems more descriptive.

In summary these patches add an option to use commodity exchange accounts and
if it is on a transaction must be balanced both in value (in the transaction
currency) and in each commodity or currency used in any split in the
transaction.  If a transaction only contains splits in the transaction currency
then this is the same rule as Gnucash has always enforced.

In this patch, the option to use trading accounts has been moved from
Edit->Preferences to File->Properties and is now associated with the active
book instead of being a global option.  If you have set the global value on in
a previous version you will need to set it on again in each file for which you
want trading accounts, the previous global setting will be ignored.

A more detailed list of changes follows:

1.  Added a "Use commodity exchange accounts" per-book option.

2.  Added gnc_monetary and MonetaryList data types.

3.  Renamed xaccTransGetImbalance to xaccTransGetImbalanceValue and added a new
xaccTransGetImbalance that returns a MonetaryList.  Also added
xaccTransIsBalanced to see if the transaction is balanced without returning a
GList that needs to be freed.  It calls both xaccTransGetImbalance and
xaccTransGetImbalanceValue since a transaction may be unbalanced with regard to
either without being unbalanced with regard to the other.

4.  Changed gnc_split_register_get_debcred_bg_color to use xaccTransIsBalanced.

5.  Changed gnc_split_register_balance_trans to not offer to adjust an existing
split if there imbalances in multiple currencies.  Because of bugs in the
register code this is rarely called.

6.  Changed importers to use xaccTransGetImbalanceValue to check for imbalance,
assuming that they won't create multiple currency trasactions.

7.  Changed xaccTransScrubImbalance to create a balancing split for each
imbalanced commodity in the transaction.  Also balances the transaction value.
The commodity balancing splits go into accounts in the hierarchy
Trading:NAMESPACE:COMMODITY.  The value balancing splits go into
Imbalance-CURRENCY as before.

8.  Changed xaccSplitConvertAmount to use xaccTransIsBalanced instead of
xaccTransGetImbalance.

9.  Changed gnc_split_register_get_debcred_entry to sometimes use the split
amount instead of value if using currency accounts.

If the register is a stock register (i.e., shows shares and prices), it uses
the value if the split is in the register commodity (i.e. is for the stock) and
the amount otherwise.  It shows the currency symbol unless the commodity is the
default currency.

If the register is not a stock register it always uses the amount and shows the
currency symbol if the split is not in the register commodity.

Also changed it to not return a value for a null split unless the transaction
is unbalanced in exactly one currency.  This is what goes in a blank split as
the proposed value.

10. Changed refresh_model_row to use xaccTransGetImbalanceValue to get the
imbalance, assuming that importers don't create transactions in multiple
currencies.  Also same change in gnc_import_process_trans_item,
downloaded_transaction_append, and gnc_import_TransInfo_is_balanced.

11. Changed the TRANS_IMBALANCE accessor method in xaccTransRegister to use
xaccTransGetImbalanceValue.  As far as I can tell this is only used by the
"pd-balance" query type in gnc_scm2query_term_query_v1() defined in
engine-helpers.c.  This query type only tests the result for zero/non-zero.

12. Changed xaccTransGetAccountConvRate to accept any split into the correct
commodity instead of insisting on one into the provided account.  Then can use
it in xaccTransScrubImbalance to set the value of the imbalance split from its
amount, however later changed xaccTransScrubImbalance to not use it.  Instead
it sets the value for the new split correctly to keep the value of the whole
transaction balanced.

13. Changed the balance sheet report to include a new option to not compute
unrealized gains and losses.

14. Related to 9 above, changed gnc_split_register_auto_calc to not do anything
if given a stock register where the value cell doesn't contain the value.

15. Also related to 9, changed gnc_split_register_save_amount_values to set the
amount and value fields in the split correctly when using trading accounts.

16. Changed the new account and edit account dialogs to allow any commodity or
currency for an income account if using trading accounts.  It would be better
to add a new account type for trading accounts, but that's a big deal and I'll
leave that for later after we see whether this set of changes is going to be
accepted or rejected.

17. Change gnc_xfer_dialog_run_exchange_dialog to understand that the new value
is really the split's amount if using trading accounts.

18. Changed xaccSplitGetOtherSplit to ignore trading splits if using commodity
exchange accounts.