transactions {debkeepr}

Analysis of double-entry bookkeeping

Description

Family of seven related functions to analyze transactions data frames that have credit, debit, and tetrapartite (lsd) or tetrapartite (lsdf) columns, mimicking an account book.

• deb_account() credit, debit, and current value of a single account.

• deb_account_summary() credit, debit, and current value of all accounts.

• deb_credit() total credit of each account.

• deb_debit() total debit of each account.

• deb_current() current value of each account (credit - debit).

• deb_open() current value of each account that has a positive or negative value.

• deb_balance() positive and negative value remaining in a transactions data frame.

Usage

deb_account(
  df,
  account_id,
  credit = credit,
  debit = debit,
  lsd = lsd,
  na.rm = FALSE
)

deb_account_summary(
  df,
  credit = credit,
  debit = debit,
  lsd = lsd,
  na.rm = FALSE
)

deb_credit(df, credit = credit, debit = debit, lsd = lsd, na.rm = FALSE)

deb_debit(df, credit = credit, debit = debit, lsd = lsd, na.rm = FALSE)

deb_current(df, credit = credit, debit = debit, lsd = lsd, na.rm = FALSE)

deb_open(df, credit = credit, debit = debit, lsd = lsd, na.rm = FALSE)

deb_balance(df, credit = credit, debit = debit, lsd = lsd, na.rm = FALSE)

Arguments

df

A data frame or tibble with at least credit, debit, and lsd columns.

account_id

The id of the account to be used to calculate the credit, debit, and current values.

credit

Credit column: Unquoted name of the credit column, representing the accounts that discharge the transactional values or from which the values derive. Default is credit.

debit

Debit column: Unquoted name of the debit column, representing the accounts that receive the transactional values. Default is debit.

lsd

Value column: Unquoted name of a column of class deb_lsd, deb_decimal, or deb_tetra. Default is lsd.

na.rm

Logical. Should missing values (including NaN) be removed?

Value

Transaction functions return a data frame or tibble with columns for the accounts in df and credit, debit, and/or current values in the same type and bases as lsd:

• deb_account(): a data frame with three rows showing the credit, debit, and current value of the given account.

• deb_account_summary() a data frame with one row for each account in df and credit, debit, and current value columns.

• deb_credit(): a data frame with one row for each account with the total credit of the accounts.

• deb_debit(): a data frame with one row for each account with the total debit of the accounts.

• deb_current(): a data frame with one row for each account with the current value of the accounts.

• deb_open(): a data frame with one row for each account whose current value is not 0. If all accounts are equal to zero, a data frame with zero rows will be returned.

• deb_balance(): a data frame with two rows showing the credit and debit remaining in df.

Transactions data frames:

Transactions data frames have the structure of an account book. They should have a similar arrangement to dafforne_transactions. Each row is a transaction in the book. credit and debit columns contain the account ids associated with discharging account (credit) and the receiving account (debit). The lsd column represents the tripartite or tetrapartite value of each transaction. Like dafforne_transactions, transactions data frames can have additional columns with attributes for each transaction such as id or date among others.

Examples

# Examples use dafforne_transactions data,
# which have default column names.
# See dafforne_accounts for account names.

# Credit, debit, and current value of cash account
deb_account(dafforne_transactions, account_id = 1,
            credit = credit, debit = debit,
            lsd = lsd)

# Credit, debit, and current value of profit and loss account
deb_account(dafforne_transactions, account_id = 23)

# Summary of all accounts in Dafforne's ledger
deb_account_summary(dafforne_transactions)

# Credit of accounts in Dafforne's ledger
deb_credit(dafforne_transactions)

# Debit of accounts in Dafforne's ledger
deb_debit(dafforne_transactions)

# Current value of accounts in Dafforne's ledger
current <- deb_current(dafforne_transactions)
current

# Current value of open account in Dafforne's ledger
open <- deb_open(dafforne_transactions)
open

# Compare the amount of rows in returned values of
# deb_current() vs deb_open()
nrow(current)
nrow(open)

# Credit and debit remaining on Dafforne's ledger
deb_balance(dafforne_transactions)