@@ -11,15 +11,15 @@ if (isset($_GET['year'])) {

 }

 $typeresult = db_query("SELECT id, description, investment FROM buchhaltung.types");

-$dataresult = db_query("SELECT id, date, description, invoice_id, direction, type, amount, tax_rate, gross FROM buchhaltung.transactions WHERE date BETWEEN :from and :to ORDER BY date", array(":from" => $year."-01-01", ":to" => $year."-12-31"));

+$dataresult = db_query("SELECT id, date, description, invoice_id, direction, type, amount, tax_rate, gross FROM buchhaltung.transactions WHERE date BETWEEN :from and :to ORDER BY date", [":from" => $year."-01-01", ":to" => $year."-12-31"]);

-$types = array();

-$data_by_type = array();

-$sum_by_type = array();

-$investment_types = array();

+$types = [];

+$data_by_type = [];

+$sum_by_type = [];

+$investment_types = [];

 while ($t = $typeresult->fetch()) {

     $types[$t['id']] = $t['description'];

-    $data_by_type[$t['id']] = array();

+    $data_by_type[$t['id']] = [];

     $sum_by_type[$t['id']] = 0.0;

     if ($t['investment'] == 1) {

         $investment_types[$t['id']] = $t;

@@ -35,9 +35,9 @@ output("Journal für $year (01.01.$year-31.12.$year, gruppiert nach Buchungskont

 DEBUG($types);

 DEBUG($investment_types);

-$net_by_type = array(0 => array(-1 => array(), 0 => array(), 19 => array()));

+$net_by_type = [0 => [-1 => [], 0 => [], 19 => []]];

 $umsatzsteuer = 0.0;

-$ustbetraege = array();

+$ustbetraege = [];

 $vorsteuer = 0.0;

 foreach ($types as $id => $t) {

     if (count($data_by_type[$id]) == 0 || $t=='Privatentnahme') {

@@ -40,7 +40,7 @@ $umsatzsteuer = 0.0;

 $ustbetraege = array();

 $vorsteuer = 0.0;

 foreach ($types as $id => $t) {

-    if (count($data_by_type[$id]) == 0) {

+    if (count($data_by_type[$id]) == 0 || $t=='Privatentnahme') {

         continue;

     }

     output("<h3>$t</h3>");

@@ -106,7 +106,7 @@ output("<tr><td>Einnahme Umsatzsteuer 19%</td><td style=\"text-align: right;\">"

 $einnahmensumme += $ustbetraege[19];

 output("<tr><td>Einnahmen innergem. Lieferung (steuerfrei §4/1b UStG)</td><td style=\"text-align: right;\">".number_format($net_by_type[0][0], 2, ',', '.')." €</td></tr>");

 $einnahmensumme += $net_by_type[0][0];

-output("<tr><td>Einnahmen EU-Ausland (VATMOSS)</td><td style=\"text-align: right;\">".number_format($net_by_type[0][-1], 2, ',', '.')." €</td></tr>");

+output("<tr><td>Einnahmen andere Steuersätze</td><td style=\"text-align: right;\">".number_format($net_by_type[0][-1], 2, ',', '.')." €</td></tr>");

 $einnahmensumme += $net_by_type[0][-1];

 $einzelust = '';

 foreach ($ustbetraege as $satz => $ust) {

@@ -37,6 +37,7 @@ DEBUG($types);

 DEBUG($investment_types);

 $net_by_type = array(0 => array(-1 => array(), 0 => array(), 19 => array()));

 $umsatzsteuer = 0.0;

+$ustbetraege = array();

 $vorsteuer = 0.0;

 foreach ($types as $id => $t) {

     if (count($data_by_type[$id]) == 0) {

@@ -68,6 +69,10 @@ foreach ($types as $id => $t) {

         $netsum += $net;

         $ustsum += $ust;

         if ($id == 0) {

+            if (!isset($ustbetraege[$line['tax_rate']])) {

+                $ustbetraege[$line['tax_rate']] = 0;

+            }

+            $ustbetraege[$line['tax_rate']] += $ust;

             $umsatzsteuer += $ust;

         } else {

             $vorsteuer += $ust;

@@ -76,7 +81,7 @@ foreach ($types as $id => $t) {

         $net = str_replace('.', ',', sprintf('%.2f €', $net));

         $ust = str_replace('.', ',', sprintf('%.2f €', $ust));

         $gross = str_replace('.', ',', sprintf('%.2f €', $gross));

-        output("<tr><td>".$line['date']."</td><td>".$line['description']."</td><td style=\"text-align: right;\">".$net."</td><td style=\"text-align: right;\">".$ust."</td><td style=\"text-align: right;\">".$gross."</td></tr>\n");

+        output("<tr><td>".$line['date']."</td><td>".$line['description']."</td><td style=\"text-align: right;\">".$net."</td><td style=\"text-align: right;\">".$line['tax_rate']."%</td><td style=\"text-align: right;\">".$ust."</td><td style=\"text-align: right;\">".$gross."</td></tr>\n");

     }

     if ($id == 0) {

         $net_by_type[0][-1] = $umsatzandereproz;

@@ -87,7 +92,7 @@ foreach ($types as $id => $t) {

     }

     $netsum = str_replace('.', ',', sprintf('%.2f €', $netsum));

     $ustsum = str_replace('.', ',', sprintf('%.2f €', $ustsum));

-    output("<tr><td colspan=\"2\" style=\"font-weight: bold;text-align: right;\">Summe $t:</td><td style=\"font-weight: bold;text-align: right;\">$netsum</td><td style=\"font-weight: bold;text-align: right;\">$ustsum</td><td></td></tr>\n");

+    output("<tr><td colspan=\"2\" style=\"font-weight: bold;text-align: right;\">Summe $t:</td><td style=\"font-weight: bold;text-align: right;\">$netsum</td><td></td><td style=\"font-weight: bold;text-align: right;\">$ustsum</td><td></td></tr>\n");

     output('</table>');

 }

@@ -97,12 +102,20 @@ output('<table>');

 $einnahmensumme = 0.0;

 output("<tr><td>Einnahmen 19% USt netto</td><td style=\"text-align: right;\">".number_format($net_by_type[0][19], 2, ',', '.')." €</td></tr>");

 $einnahmensumme += $net_by_type[0][19];

+output("<tr><td>Einnahme Umsatzsteuer 19%</td><td style=\"text-align: right;\">".number_format($ustbetraege[19], 2, ',', '.')." €</td></tr>");

+$einnahmensumme += $ustbetraege[19];

 output("<tr><td>Einnahmen innergem. Lieferung (steuerfrei §4/1b UStG)</td><td style=\"text-align: right;\">".number_format($net_by_type[0][0], 2, ',', '.')." €</td></tr>");

 $einnahmensumme += $net_by_type[0][0];

 output("<tr><td>Einnahmen EU-Ausland (VATMOSS)</td><td style=\"text-align: right;\">".number_format($net_by_type[0][-1], 2, ',', '.')." €</td></tr>");

 $einnahmensumme += $net_by_type[0][-1];

-output("<tr><td>Einnahme Umsatzsteuer</td><td style=\"text-align: right;\">".number_format($umsatzsteuer, 2, ',', '.')." €</td></tr>");

-$einnahmensumme += $umsatzsteuer;

+$einzelust = '';

+foreach ($ustbetraege as $satz => $ust) {

+    if ($satz == 0 || $satz == 19) {

+        continue;

+    }

+    output("<tr><td>- Umsatzsteuer $satz%</td><td style=\"text-align: right;\">".number_format($ust, 2, ',', '.')." €</td></tr>");

+    $einnahmensumme += $ust;

+}

 output("<tr><td><b>Summe Einnahmen:</b></td><td style=\"text-align: right;\"><b>".number_format($einnahmensumme, 2, ',', '.')." €</td></tr>");

 output("<tr><td colspan=\"2\"></td></tr>");

@@ -6,6 +6,9 @@ $title = 'Report';

 $year = date("Y")-1;

+if (isset($_GET['year'])) {

+    $year = (int) $_GET['year'];

+}

 $typeresult = db_query("SELECT id, description, investment FROM buchhaltung.types");

 $dataresult = db_query("SELECT id, date, description, invoice_id, direction, type, amount, tax_rate, gross FROM buchhaltung.transactions WHERE date BETWEEN :from and :to ORDER BY date", array(":from" => $year."-01-01", ":to" => $year."-12-31"));

@@ -125,5 +125,3 @@ foreach ($investment_types as $id => $type) {

         output('<p>Neue Anlagegüter <strong>'.$type['description'].'</strong>: '.number_format(-$net_by_type[$id], 2, ',', '.')." €</p>");

     }

 }

-

-

@@ -7,16 +7,20 @@ $title = 'Report';

 $year = date("Y")-1;

-$typeresult = db_query("SELECT id, description FROM buchhaltung.types");

+$typeresult = db_query("SELECT id, description, investment FROM buchhaltung.types");

 $dataresult = db_query("SELECT id, date, description, invoice_id, direction, type, amount, tax_rate, gross FROM buchhaltung.transactions WHERE date BETWEEN :from and :to ORDER BY date", array(":from" => $year."-01-01", ":to" => $year."-12-31"));

 $types = array();

 $data_by_type = array();

 $sum_by_type = array();

+$investment_types = array();

 while ($t = $typeresult->fetch()) {

     $types[$t['id']] = $t['description'];

     $data_by_type[$t['id']] = array();

     $sum_by_type[$t['id']] = 0.0;

+    if ($t['investment'] == 1) {

+        $investment_types[$t['id']] = $t;

+    }

 }

 while ($line = $dataresult->fetch()) {

@@ -27,6 +31,7 @@ while ($line = $dataresult->fetch()) {

 output("Journal für $year (01.01.$year-31.12.$year, gruppiert nach Buchungskonten)");

 DEBUG($types);

+DEBUG($investment_types);

 $net_by_type = array(0 => array(-1 => array(), 0 => array(), 19 => array()));

 $umsatzsteuer = 0.0;

 $vorsteuer = 0.0;

@@ -100,7 +105,7 @@ output("<tr><td><b>Summe Einnahmen:</b></td><td style=\"text-align: right;\"><b>

 output("<tr><td colspan=\"2\"></td></tr>");

 $ausgabensumme = 0.0;

 foreach ($types as $id => $t) {

-    if ($id == 0 || !isset($net_by_type[$id])) {

+    if ($id == 0 || !isset($net_by_type[$id]) || array_key_exists($id, $investment_types)) {

         continue;

     }

     $ausgabensumme -= $net_by_type[$id];

@@ -114,3 +119,11 @@ output("<tr><td colspan=\"2\"></td></tr>");

 output("<tr><td><b>Überschuss aus laufendem Betrieb:</b></td><td style=\"text-align: right;\"><b>".number_format($einnahmensumme-$ausgabensumme, 2, ',', '.')." €</td></tr>");

 output('</table>');

+

+foreach ($investment_types as $id => $type) {

+    if (isset($net_by_type[$id])) {

+        output('<p>Neue Anlagegüter <strong>'.$type['description'].'</strong>: '.number_format(-$net_by_type[$id], 2, ',', '.')." €</p>");

+    }

+}

+

+

@@ -114,4 +114,3 @@ output("<tr><td colspan=\"2\"></td></tr>");

 output("<tr><td><b>Überschuss aus laufendem Betrieb:</b></td><td style=\"text-align: right;\"><b>".number_format($einnahmensumme-$ausgabensumme, 2, ',', '.')." €</td></tr>");

 output('</table>');

-

@@ -8,7 +8,7 @@ $title = 'Report';

 $year = date("Y")-1;

 $typeresult = db_query("SELECT id, description FROM buchhaltung.types");

-$dataresult = db_query("SELECT id, date, description, invoice_id, direction, type, amount, tax_rate, gross FROM buchhaltung.transactions WHERE date BETWEEN :from and :to", array(":from" => $year."-01-01", ":to" => $year."-12-31"));

+$dataresult = db_query("SELECT id, date, description, invoice_id, direction, type, amount, tax_rate, gross FROM buchhaltung.transactions WHERE date BETWEEN :from and :to ORDER BY date", array(":from" => $year."-01-01", ":to" => $year."-12-31"));

 $types = array();

 $data_by_type = array();

@@ -35,7 +35,7 @@ foreach ($types as $id => $t) {

         continue;

     }

     output("<h3>$t</h3>");

-    output("<table>");

+    output('<table style="font-size: 10pt;">');

     $umsatz19proz = 0.0;

     $umsatz0proz = 0.0;

     $umsatzandereproz = 0.0;

@@ -79,7 +79,7 @@ foreach ($types as $id => $t) {

     }

     $netsum = str_replace('.', ',', sprintf('%.2f €', $netsum));

     $ustsum = str_replace('.', ',', sprintf('%.2f €', $ustsum));

-    output("<tr><td colspan=\"2\" style=\"font-weight: bold;text-align: right;\">Summe dieser Kategorie:</td><td style=\"font-weight: bold;text-align: right;\">$netsum</td><td style=\"font-weight: bold;text-align: right;\">$ustsum</td><td></td></tr>\n");

+    output("<tr><td colspan=\"2\" style=\"font-weight: bold;text-align: right;\">Summe $t:</td><td style=\"font-weight: bold;text-align: right;\">$netsum</td><td style=\"font-weight: bold;text-align: right;\">$ustsum</td><td></td></tr>\n");

     output('</table>');

 }

new file mode 100644

@@ -0,0 +1,117 @@

+<?php

+

+require_role(ROLE_SYSADMIN);

+

+$title = 'Report';

+

+

+$year = date("Y")-1;

+

+$typeresult = db_query("SELECT id, description FROM buchhaltung.types");

+$dataresult = db_query("SELECT id, date, description, invoice_id, direction, type, amount, tax_rate, gross FROM buchhaltung.transactions WHERE date BETWEEN :from and :to", array(":from" => $year."-01-01", ":to" => $year."-12-31"));

+

+$types = array();

+$data_by_type = array();

+$sum_by_type = array();

+while ($t = $typeresult->fetch()) {

+    $types[$t['id']] = $t['description'];

+    $data_by_type[$t['id']] = array();

+    $sum_by_type[$t['id']] = 0.0;

+}

+

+while ($line = $dataresult->fetch()) {

+    $data_by_type[$line['type']][] = $line;

+}

+

+

+output("Journal für $year (01.01.$year-31.12.$year, gruppiert nach Buchungskonten)");

+

+DEBUG($types);

+$net_by_type = array(0 => array(-1 => array(), 0 => array(), 19 => array()));

+$umsatzsteuer = 0.0;

+$vorsteuer = 0.0;

+foreach ($types as $id => $t) {

+    if (count($data_by_type[$id]) == 0) {

+        continue;

+    }

+    output("<h3>$t</h3>");

+    output("<table>");

+    $umsatz19proz = 0.0;

+    $umsatz0proz = 0.0;

+    $umsatzandereproz = 0.0;

+    $netsum = 0.0;

+    $ustsum = 0.0;

+    foreach ($data_by_type[$id] as $line) {

+        $net = $line['amount'];

+        if ($line['gross'] == 1 && $line['tax_rate'] > 0) {

+            $net = $net / (1.0+($line['tax_rate']/100));

+        }

+        if ($line['direction'] == 'out') {

+            $net = -$net;

+        }

+        $ust = $net * ($line['tax_rate']/100);

+        if ($line['tax_rate'] == 19.0) {

+            $umsatz19proz += $net;

+        } elseif ($line['tax_rate'] == 0.0) {

+            $umsatz0proz += $net;

+        } else {

+            $umsatzandereproz += $net;

+        }

+        $netsum += $net;

+        $ustsum += $ust;

+        if ($id == 0) {

+            $umsatzsteuer += $ust;

+        } else {

+            $vorsteuer += $ust;

+        }

+        $gross = $net + $ust;

+        $net = str_replace('.', ',', sprintf('%.2f €', $net));

+        $ust = str_replace('.', ',', sprintf('%.2f €', $ust));

+        $gross = str_replace('.', ',', sprintf('%.2f €', $gross));

+        output("<tr><td>".$line['date']."</td><td>".$line['description']."</td><td style=\"text-align: right;\">".$net."</td><td style=\"text-align: right;\">".$ust."</td><td style=\"text-align: right;\">".$gross."</td></tr>\n");

+    }

+    if ($id == 0) {

+        $net_by_type[0][-1] = $umsatzandereproz;

+        $net_by_type[0][0] = $umsatz0proz;

+        $net_by_type[0][19] = $umsatz19proz;

+    } else {

+        $net_by_type[$id] = $netsum;

+    }

+    $netsum = str_replace('.', ',', sprintf('%.2f €', $netsum));

+    $ustsum = str_replace('.', ',', sprintf('%.2f €', $ustsum));

+    output("<tr><td colspan=\"2\" style=\"font-weight: bold;text-align: right;\">Summe dieser Kategorie:</td><td style=\"font-weight: bold;text-align: right;\">$netsum</td><td style=\"font-weight: bold;text-align: right;\">$ustsum</td><td></td></tr>\n");

+    output('</table>');

+}

+

+output("<h3>Summen</h3>");

+

+output('<table>');

+$einnahmensumme = 0.0;

+output("<tr><td>Einnahmen 19% USt netto</td><td style=\"text-align: right;\">".number_format($net_by_type[0][19], 2, ',', '.')." €</td></tr>");

+$einnahmensumme += $net_by_type[0][19];

+output("<tr><td>Einnahmen innergem. Lieferung (steuerfrei §4/1b UStG)</td><td style=\"text-align: right;\">".number_format($net_by_type[0][0], 2, ',', '.')." €</td></tr>");

+$einnahmensumme += $net_by_type[0][0];

+output("<tr><td>Einnahmen EU-Ausland (VATMOSS)</td><td style=\"text-align: right;\">".number_format($net_by_type[0][-1], 2, ',', '.')." €</td></tr>");

+$einnahmensumme += $net_by_type[0][-1];

+output("<tr><td>Einnahme Umsatzsteuer</td><td style=\"text-align: right;\">".number_format($umsatzsteuer, 2, ',', '.')." €</td></tr>");

+$einnahmensumme += $umsatzsteuer;

+

+output("<tr><td><b>Summe Einnahmen:</b></td><td style=\"text-align: right;\"><b>".number_format($einnahmensumme, 2, ',', '.')." €</td></tr>");

+output("<tr><td colspan=\"2\"></td></tr>");

+$ausgabensumme = 0.0;

+foreach ($types as $id => $t) {

+    if ($id == 0 || !isset($net_by_type[$id])) {

+        continue;

+    }

+    $ausgabensumme -= $net_by_type[$id];

+    output("<tr><td>".$t."</td><td style=\"text-align: right;\">".number_format(-$net_by_type[$id], 2, ',', '.')." €</td></tr>");

+}

+

+output("<tr><td>Vorsteuer</td><td style=\"text-align: right;\">".number_format(-$vorsteuer, 2, ',', '.')." €</td></tr>");

+$ausgabensumme -= $vorsteuer;

+output("<tr><td><b>Summe Ausgaben:</b></td><td style=\"text-align: right;\"><b>".number_format($ausgabensumme, 2, ',', '.')." €</td></tr>");

+output("<tr><td colspan=\"2\"></td></tr>");

+

+output("<tr><td><b>Überschuss aus laufendem Betrieb:</b></td><td style=\"text-align: right;\"><b>".number_format($einnahmensumme-$ausgabensumme, 2, ',', '.')." €</td></tr>");

+output('</table>');

+