Keepr

This Ruby gem provides a double entry accounting system for use in any Rails application. It stores all the data via ActiveRecord in the SQL database.

Features

Journal entries with two or more postings follow the Double Entry principle
Accounts (including subaccounts and groups)
Taxes
Cost centers
Balance sheets
Profit and loss statements
DATEV exports

Dependencies

Ruby 3.0+
Rails 6.1+ (including Rails 7.1)

Installation

Add this line to your application's Gemfile:

gem 'keepr'

And then execute:

$ bundle

Or install it yourself as:

$ gem install keepr

Getting started

After installation run the following:

rails g keepr:migration
rails db:migrate

This will create the database migration files and add new models.

Usage

Account

All accounting entries are stored inside "accounts", per standard accounting principles. To create an account, use the following format:

Keepr::Account.create!(number: 27, name: 'Software', kind: :asset)

"kind" is one of following values:

[asset liability revenue expense forward debtor creditor]

Accounts can have "child" accounts. All entries posted in a child account will be shown in the "parent" account as well. To create a child account:

account_1400 = Keepr::Account.create!(number: 1400, name: 'Software', kind: :expense)
account_14001 = Keepr::Account.create!(number: 14001, name: 'Rails', parent: account_1400 , kind: :expense)

Accounts can be organised inside of groups:

group = Keepr::Group.create!(is_result: true, target: :liability, name: 'foo')
Keepr::Account.create!(number: 100, name: 'Trade payable', kind: :liability, keepr_group: group)

Groups also allow a parent/child hierarchy:

parent_group = Keepr::Group.create!(is_result: true, target: :liability, name: 'foo')
child_group = parent_group.children.create! name: 'Bar'

Journal

Simple journal:

simple_journal = Keepr::Journal.create keepr_postings_attributes: [
  { keepr_account: account_1000, amount: 100.99, side: 'debit' },
  { keepr_account: account_1200, amount: 100.99, side: 'credit' }
]

Complex journal:

complex_journal = Keepr::Journal.create keepr_postings_attributes: [
  { keepr_account: account_4920, amount: 8.40, side: 'debit' },
  { keepr_account: account_1576, amount: 1.60, side: 'debit' },
  { keepr_account: account_1600, amount: 10.00, side: 'credit' }
]

Entries can be locked for changing data:

simple_journal.update! permanent: true

Account balance

We can get an account balance as follows:

account_1000.balance

account_1000.balance(Date.today)

account_1000.balance(Date.yesterday...Date.today)

Tax account

// Create Tax account
Keepr::Account.create! number: 1776, name: 'Umsatzsteuer 19%', kind: :asset

tax = Keepr::Tax.create! name: 'USt19',
                       description: 'Umsatzsteuer 19%',
                       value: 19.0,
                       keepr_account: tax_account

// Create a sale account that links to the tax account
account = Keepr::Account.new number: 8400,
                             name: 'Erlöse 19% USt',
                             kind: :revenue,
                             keepr_tax: tax

Contributing

Fork it
Create your feature branch (git checkout -b my-new-feature)
Commit your changes (git commit -am 'Add some feature')
Push to the branch (git push origin my-new-feature)
Create new Pull Request

ledermann/keepr