minimal.py contains code form readme

README.md

@@ -43,14 +43,12 @@ journal = (
     .close()
 )
 print(journal.balance_sheet())
-# BalanceSheet(
-#     assets={"cash": 1540, "goods": 50},
-#     capital={"equity": 1500, "re": 90},
-#     liabilities={},
-# )
+# BalanceSheet(assets={'cash': 1350, 'ar': 190, 'goods': 50},
+#              capital={'equity': 1500, 're': 90},
+#              liabilities={})
 print(journal.income_statement())
-# IncomeStatement(income={"sales": 399},
-#                 expenses={"cogs": 250, "sga": 59})
+# IncomeStatement(income={'sales': 399},
+#                 expenses={'cogs': 250, 'sga': 59})
 ```
 
 ## What `abacus` is for?

minimal.py

@@ -1,4 +1,4 @@
-from abacus import Chart
+from abacus import Chart, BalanceSheet, IncomeStatement
 
 chart = Chart(
     assets=["cash", "ar", "goods"],
@@ -26,3 +26,53 @@
 print(journal.income_statement())
 # IncomeStatement(income={"sales": 399},
 #                 expenses={"cogs": 250, "sga": 59})
+
+from abacus import Chart, Entry
+
+
+chart = Chart(
+    assets=["cash", "receivables", "goods_for_sale"],
+    expenses=["cogs", "sga"],
+    equity=["equity"],
+    retained_earnings_account="re",
+    liabilities=["divp", "payables"],
+    income=["sales"],
+)
+
+journal = chart.journal()
+
+e1 = Entry(dr="cash", cr="equity", amount=1000)  # pay in capital
+e2 = Entry(dr="goods_for_sale", cr="cash", amount=250)  # acquire goods worth 250
+e3 = Entry(cr="goods_for_sale", dr="cogs", amount=200)  # sell goods worth 200
+e4 = Entry(cr="sales", dr="cash", amount=400)  # for 400 in cash
+e5 = Entry(cr="cash", dr="sga", amount=50)  # administrative expenses
+journal = journal.post_many([e1, e2, e3, e4, e5]).close()
+
+from abacus import IncomeStatement
+
+income_statement = journal.income_statement()
+assert income_statement == IncomeStatement(
+    income={"sales": 400}, expenses={"cogs": 200, "sga": 50}
+)
+
+from abacus import BalanceSheet
+
+balance_sheet = journal.balance_sheet()
+assert balance_sheet == BalanceSheet(
+    assets={"cash": 1100, "receivables": 0, "goods_for_sale": 50},
+    capital={"equity": 1000, "re": 150},
+    liabilities={"divp": 0, "payables": 0},
+)
+
+from abacus import RichViewer
+
+
+rename_dict = {
+    "re": "Retained earnings",
+    "divp": "Dividend due",
+    "cogs": "Cost of goods sold",
+    "sga": "Selling, general and adm. expenses",
+}
+rv = RichViewer(rename_dict, width=60)
+rv.print(balance_sheet)
+rv.print(income_statement)