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Cutomisable Cash Flow Reports (#12969)
* add child doctype - Cash Flow Mapping Account * adds new doctype - Cash Flow Mapping * adds new doctype - Cash Flow Mapper * adds new doctype Cash Flow Mapping Template * adds new doctype Cash Flow Mapping Template * adds adjustments to Cash Flow Mapper: - remove fields from Cash Flow Mapping Template Details - update in Cash FLow Mapper * get cash_flow_accouts from Cash Flow Mapping * change `tmp` to `mappers` and make sure `mappers` is sorted by its `position` field * changes description from 'Net Profit/Loss' to 'Profit for the year' * set `net_profit_loss` `parent_account` properly * modify `get_account_type_based_data`: - changed signature such that `account_type` parameter is now `account_name` - where clause in query is now based on `name` * remove zero rows * de-duplicates row, summing similar accounts in the process * makes gl sum calculation use `parent_account` as a condition * add the `section_leader` immediately after adding net profit, sorts `accounts` by `is_working_capital` field * adds `is_working_capital` to "account_types" so that we can use this to determine when to add "Changes in working capital" for operating activities * add "Movement in working capital" subheader * refactor code for readability * adds new fields to `Cash Flow Mapping`: - `is_interest_paid` to allow me recognise accounts for 'Interest Paid' - `is_income_tax_paid` to allow me recognise accounts for 'Income Taxes Paid' * allow `Cash Flow Mapping` to be renamable * adds new field - `section_subtotal` useful for only Operating Activities * changes `Cash Flow Mapping` doctype fields: - remove `is_income_tax`_field - add `is_income_tax_liability` field to identify tax payable accounts - add `is_income_tax_expense` field to identify tax expense accounts in P or L * calculates and shows tax paid adjustment in cash flow statement * renames `is_interest_paid` to `is_finance_cost` * - adds finance costs calculation - correctly sets opening balance dates * prevents users from selecting extra options in Cash Flow Mapping * adds validation to prevent selecting multiple options * adds new fields to Cash Flow Mapping * calculate non cash p or l items (2nd pass) * separates default cash flow generation from custom * adds new setting to Accounts Settings: - allow user elect to use customised cash flow report * clean up * removes mandatory constraint from accounts field * allow rename, disallow create and delete * adds patch to add default Cash Flow Mappers * refactors custom_cashflow * add article to explain configuration * refactor * further refactor * final clean up (hopefully) * clean up for codacy * more codacy fixes * more codacy fixes * fix broken patch * rename article to .md * create default mappers after install * PEP 8 * create the tables in `after_install` call
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# How To Customise Cash Flow Report
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As your chart of accounts begins to get more complex and reporting standards change and evolve, the default cash flow
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report might no longer suffice. This is because ERPNext might not be able to accurately guess the classification and
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purpose of all accounts in the charts of accounts. Another gripe you might have is the inability to adjust the report
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format to fit your needs.
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This will no longer be a problem because ERPNext now allows users to customise the cash flow report.
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## Technical Overview
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Customisation is made possible by the introduction of two new doctypes - Cash Flow Mapper and Cash Flow Mapping. Both
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doctypes contain the information required to generate a cash flow report.
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Cash Flow Mapping shows how accounts in your charts of accounts map to a line item in your cash flow report while
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Cash Flow Mapper gets all the Cash Flow Mappings that relate to the three sections of a cash flow statement.
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With this, you generate detailed cash flow reports to your requirements. This might not make a lot of sense but it will
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after we go through an example.
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## Example
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### Background information
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Let's assume we have a fictitious company for which we want to generate a cash flow report.
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This is what the cash flow report looks like at the moment:
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<img alt="Default cash flow report" class="screenshot" src="{{docs_base_url}}/assets/img/articles/default-cash-flow-report.png">
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We don't like the report for the following reasons:
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- The reporting format is too scant.
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- The 'Net Cash From Operations' figure is wrong
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### Customisation Process
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We wants the Cash Flow Report to look something similar to the format in the images below:
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<img alt="cash flow format 1" class="screenshot" src="{{docs_base_url}}/assets/img/articles/format-1.png">
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<img alt="cash flow format 1" class="screenshot" src="{{docs_base_url}}/assets/img/articles/format-2.png">
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#### Activate Customised Cash Flow Report
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Do this in Accounts Settings by checking the 'Use Custom Cash Flow Format' checkbox. This will cause ERPNext to only
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use your custom format for cash flow reports.
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After doing that, your cash flow report should look like this:
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<img alt="custom cash flow statement" class="screenshot" src="{{docs_base_url}}/assets/img/articles/no-mappers.png">
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Move to the next section to build the report.
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#### Create Cash Flow Mappings
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For each line, we need to create a Cash Flow Mapping document to represent it.
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<img alt="new cash flow mapping form" class="screenshot" src="{{docs_base_url}}/assets/img/articles/new-cash-flow-mapping.png">
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You can think of the Cash Flow Mapping as a representation of each line in the cash flow report. A Cash Flow Mapping
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is a child of a Cash Flow Mapper which will be explained later.
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Let's start by creating Cash Flow Mappings that will represent the add back of non cash expenses already recodgnised in
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the Profit or Loss statement. We want them to appear on the cash statement as:
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- Income taxes recognised in profit or loss
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- Finance costs recognised in profit or loss
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- Depreciation of non-current assets
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Start by opening a new Cash Flow Mapping form.
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The fields in the Cash Flow Mapping doctype are:
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- **Name**: This something to identify this document. Name it something related to the label
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- **Label**: This is what will show in the cash flow statement
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- **Accounts**: This table contains all the accounts which this line relates to.
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With this information, let's go ahead and create the Cash Flow Mapping Document for the line 'Income taxes recognised in profit or loss'
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<img alt="custom cash flow statement" class="screenshot" src="{{docs_base_url}}/assets/img/articles/cash-flow-mapping-1.png">
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I have named it 'Income Tax Charge' and given it a label 'Income taxes recognised in profit or loss'. We want this
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line to reflect income tax charges from our profit or loss statement. The account where this happens in our chart
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of account is named 'Income Taxes' (an expense) so I have added 'Income Taxes' into the accounts table. If you have
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more accounts representing income tax expenses, you should add all of them here.
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Because Income Tax expense needs to be adjusted further in the cash flow statement, check the 'Is Income Tax Expense'
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checkbox. This is what will help ERPNext properly calculate the adjustments to be made.
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*For best results, let parent accounts have child accounts that have the same treatment for cash flow reporting
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purposes because ERPNext will calculate net change of all children accounts in a situation where the selected account
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is a parent account.*
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In the same way, I have created for the remaining two mappings.
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<img alt="custom cash flow statement" class="screenshot" src="{{docs_base_url}}/assets/img/articles/cash-flow-mapping-2.png">
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Finance costs also need to be adjusted so make sure to check the 'Is Finance Cost' checkbox.
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<img alt="custom cash flow statement" class="screenshot" src="{{docs_base_url}}/assets/img/articles/cash-flow-mapping-3.png">
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Next let's add Cash Flow Mapping for items that show changes in working capital:
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- Increase/(decrease) in other liabilities
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- (Increase)/decrease in trade and other receivables
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- Increase/(decrease) in trade and other payables
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- VAT payable
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- (Increase)/decrease in inventory
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<img alt="custom cash flow statement" class="screenshot" src="{{docs_base_url}}/assets/img/articles/cash-flow-mapping-4.png">
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<img alt="custom cash flow statement" class="screenshot" src="{{docs_base_url}}/assets/img/articles/cash-flow-mapping-5.png">
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<img alt="custom cash flow statement" class="screenshot" src="{{docs_base_url}}/assets/img/articles/cash-flow-mapping-6.png">
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<img alt="custom cash flow statement" class="screenshot" src="{{docs_base_url}}/assets/img/articles/cash-flow-mapping-7.png">
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<img alt="custom cash flow statement" class="screenshot" src="{{docs_base_url}}/assets/img/articles/cash-flow-mapping-8.png">
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Don't forget to tell ERPNext that these mappings represent changes in working capital by checking the 'Is Working
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Capital' checkbox.
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At this point we have created all the mappings necessary for the Operating Activities section of our cash flow
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statement. However, ERPNext doesn't know that yet until we create Cash Flow Mapper documents. We'll create Cash Flow
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Mapper documents next.
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#### Create Cash Flow Mappers
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Cash Flow Mappers represents the sections of the cash flow statement. A standard cash flow statement has only three
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sections so when you view the Cash Flow Mapper list, you will that three have been created for you named:
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- Operating Activities
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- Financing Activities
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- Investing Activities
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You will not be able to add or remove any of them but they are editable and can be renamed.
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<img alt="cash flow mapper list" class="screenshot" src="{{docs_base_url}}/assets/img/articles/cash-flow-mapper-2.png">
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Open the Operating Activities Cash Flow Mapper so we can add the Cash Flow Mappings we have created.
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- **Section Name**: This is the heading of the section.
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- **Section Leader**: This is the first sub-header immediately after the profit figure. Relates only to Operating
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Activities Cash Flow Mapper
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- **Section Subtotal**: This is the label for subtotal in the cash flow statement section. Relates only to Operating
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Activities Cash Flow Mapper
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- **Section Footer**: This is the label for the total in the cash flow statement section.
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- **Mapping**: This table contains all the Cash Flow Mappings related to the Cash Flow Mapper.
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Now add all the Cash Flow Mappings you have created and Save. You should have something like this:
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<img alt="cash flow mapper for operating activities" class="screenshot" src="{{docs_base_url}}/assets/img/articles/cash-flow-mapper-4.png">
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Refresh the cash flow statement and view the changes.
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<img alt="updated cash flow report" class="screenshot" src="{{docs_base_url}}/assets/img/articles/cash-flow-mapper-3.png">
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Looks close to our requirements but we are not done yet. Create new mappings for 'Investing Activities' and 'Financing
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Activities' sections of the cash flow statement.
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<img alt="cash flow mapping" class="screenshot" src="{{docs_base_url}}/assets/img/articles/cash-flow-mapping-9.png">
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<img alt="cash flow mapping" class="screenshot" src="{{docs_base_url}}/assets/img/articles/cash-flow-mapping-10.png">
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<img alt="cash flow mapper for operating activities" class="screenshot" src="{{docs_base_url}}/assets/img/articles/cash-flow-mapper-5.png">
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<img alt="cash flow mapper for operating activities" class="screenshot" src="{{docs_base_url}}/assets/img/articles/cash-flow-mapper-6.png">
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Here's what our cash flow statement now looks like:
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<img alt="final cash flow statement" class="screenshot" src="{{docs_base_url}}/assets/img/articles/final-cash-flow.png">
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