General ledger

1-- core.fortnox.general_ledger
2-- The general ledger (huvudbok): every booked voucher row with its voucher, account and
3-- financial year. Recreates the transaction list behind Fortnox's Huvudbok report.
4--
5-- Grain: one row per voucher row (financial year x voucher series x voucher number x
6-- row index). Struck-through (removed) rows are excluded, so the ledger sums to zero
7-- per voucher and in total.
8--
9-- Currency: SEK, the accounting currency of every Fortnox company.
10-- Sign: `amount` is debit minus credit. Assets and expenses are positive, liabilities,
11-- equity and revenue negative. `amount_credit_positive` flips it for revenue-style
12-- reading.
13--
14-- Dates: `transaction_date` is the voucher's bookkeeping date (bokföringsdatum).
15-- Vouchers are dated in their own financial year, so posting month and financial year
16-- always agree.
17
18SELECT
19    r.financial_year_id,
20    fy.financial_year_start,
21    fy.financial_year_end,
22    v.transaction_date,
23    DATE_TRUNC(v.transaction_date, MONTH)        AS transaction_month,
24    r.voucher_series,
25    r.voucher_number,
26    CONCAT(r.voucher_series, ' ', CAST(r.voucher_number AS STRING)) AS voucher_id,
27    r.row_index,
28    v.voucher_description,
29    r.row_description,
30    r.transaction_information,
31    r.account_number,
32    a.account_name,
33    g.statement,
34    g.report_line,
35    g.sort_order                                  AS report_line_sort_order,
36    r.debit,
37    r.credit,
38    r.amount,
39    -1 * r.amount                                 AS amount_credit_positive,
40    r.quantity,