Fix/balance inconsitency (#306)

* feat: implement fiscal period date fields component and validation logic

* feat: update fiscal period validation and naming logic

* feat: implement RPC for computing prior opening balances

- Added `compute_prior_opening_balances` RPC to aggregate opening balances for balance-sheet accounts when no opening balance entry is set.
- Updated tests across various reports to utilize the new RPC for fetching prior balances.
- Refactored `getOpeningBalances` to call the RPC when necessary, improving performance and reliability.
- Introduced a script to repair fiscal period chains for companies with broken periods, ensuring proper linking and continuity.
- Enhanced error handling and validation in the repair script to ensure data integrity during the process.

* feat: implement duplicate opening-balance repair for multi-year SIE imports

* feat: enhance SIE entry listing and deduplication logic for opening balances

* fix: refine companyHasPriorActivity logic to exclude storno entries and improve balance counting

app/api/bookkeeping/fiscal-periods/__tests__/route.test.ts

@@ -234,4 +234,114 @@ describe('POST /api/bookkeeping/fiscal-periods', () => {
     const res = await POST(req)
     expect(res.status).toBe(400)
   })
+
+  it('sets previous_period_id when chaining forward', async () => {
+    // Build a mock that captures the insert payload.
+    const insertSpy = vi.fn().mockReturnValue({
+      select: vi.fn().mockReturnValue({
+        single: vi.fn().mockResolvedValue({
+          data: { id: 'new-period', name: 'FY 2026' },
+          error: null,
+        }),
+      }),
+    })
+
+    let fpCallIndex = 0
+    const supabase = {
+      auth: { getUser: vi.fn().mockResolvedValue({ data: { user: { id: 'user-1' } } }) },
+      from: vi.fn().mockImplementation(() => {
+        fpCallIndex++
+        const callNum = fpCallIndex
+        return {
+          // eslint-disable-next-line @typescript-eslint/no-explicit-any
+          select: vi.fn().mockImplementation((_sel: string, opts?: any) => {
+            if (opts?.count === 'exact') {
+              return { eq: vi.fn().mockReturnValue({ eq: vi.fn().mockResolvedValue({ count: 0 }) }) }
+            }
+            if (callNum === 1) {
+              return {
+                eq: vi.fn().mockReturnValue({
+                  order: vi.fn().mockResolvedValue({
+                    data: [{ id: 'prior-period-id', period_start: '2025-01-01', period_end: '2025-12-31', is_closed: true, closing_entry_id: null }],
+                    error: null,
+                  }),
+                }),
+              }
+            }
+            return {
+              eq: vi.fn().mockReturnValue({
+                lte: vi.fn().mockReturnValue({
+                  gte: vi.fn().mockReturnValue({ limit: vi.fn().mockResolvedValue({ data: [], error: null }) }),
+                }),
+              }),
+            }
+          }),
+          insert: insertSpy,
+          update: vi.fn().mockReturnValue({ eq: vi.fn().mockReturnValue({ eq: vi.fn().mockResolvedValue({ error: null }) }) }),
+        }
+      }),
+    }
+    ;(createClient as ReturnType<typeof vi.fn>).mockResolvedValue(supabase)
+
+    const req = createMockRequest({ name: 'FY 2026', period_start: '2026-01-01', period_end: '2026-12-31' })
+    const res = await POST(req)
+
+    expect(res.status).toBe(200)
+    expect(insertSpy).toHaveBeenCalledTimes(1)
+    const insertArg = insertSpy.mock.calls[0][0]
+    expect(insertArg.previous_period_id).toBe('prior-period-id')
+    expect(insertArg.period_start).toBe('2026-01-01')
+  })
+
+  it('does not set previous_period_id for the first period', async () => {
+    const insertSpy = vi.fn().mockReturnValue({
+      select: vi.fn().mockReturnValue({
+        single: vi.fn().mockResolvedValue({
+          data: { id: 'new-period', name: 'FY 2025' },
+          error: null,
+        }),
+      }),
+    })
+
+    let fpCallIndex = 0
+    const supabase = {
+      auth: { getUser: vi.fn().mockResolvedValue({ data: { user: { id: 'user-1' } } }) },
+      from: vi.fn().mockImplementation(() => {
+        fpCallIndex++
+        const callNum = fpCallIndex
+        return {
+          // eslint-disable-next-line @typescript-eslint/no-explicit-any
+          select: vi.fn().mockImplementation((_sel: string, opts?: any) => {
+            if (opts?.count === 'exact') {
+              return { eq: vi.fn().mockReturnValue({ eq: vi.fn().mockResolvedValue({ count: 0 }) }) }
+            }
+            if (callNum === 1) {
+              return {
+                eq: vi.fn().mockReturnValue({
+                  order: vi.fn().mockResolvedValue({ data: [], error: null }),
+                }),
+              }
+            }
+            return {
+              eq: vi.fn().mockReturnValue({
+                lte: vi.fn().mockReturnValue({
+                  gte: vi.fn().mockReturnValue({ limit: vi.fn().mockResolvedValue({ data: [], error: null }) }),
+                }),
+              }),
+            }
+          }),
+          insert: insertSpy,
+          update: vi.fn().mockReturnValue({ eq: vi.fn().mockReturnValue({ eq: vi.fn().mockResolvedValue({ error: null }) }) }),
+        }
+      }),
+    }
+    ;(createClient as ReturnType<typeof vi.fn>).mockResolvedValue(supabase)
+
+    const req = createMockRequest({ name: 'FY 2025', period_start: '2025-01-01', period_end: '2025-12-31' })
+    const res = await POST(req)
+
+    expect(res.status).toBe(200)
+    expect(insertSpy).toHaveBeenCalledTimes(1)
+    expect(insertSpy.mock.calls[0][0].previous_period_id).toBeNull()
+  })
 })

app/api/bookkeeping/fiscal-periods/route.ts

@@ -132,6 +132,19 @@ export async function POST(request: Request) {
     )
   }
 
+  // Resolve previous_period_id for forward chaining so the new period is
+  // linked to the period it follows. Without this, balance-sheet/trial-balance
+  // reports fall back to scanning every prior journal line (BFNAR 2013:2
+  // continuity chain is broken). Backward chaining sets previous_period_id
+  // on the old earliest period instead (see below), not on the new one.
+  let previousPeriodId: string | null = null
+  if (allPeriods && allPeriods.length > 0) {
+    const latest = allPeriods[allPeriods.length - 1]
+    if (body.period_start > latest.period_end) {
+      previousPeriodId = latest.id
+    }
+  }
+
   const { data, error } = await supabase
     .from('fiscal_periods')
     .insert({
@@ -140,6 +153,7 @@ export async function POST(request: Request) {
       name: body.name,
       period_start: body.period_start,
       period_end: body.period_end,
+      previous_period_id: previousPeriodId,
     })
     .select()
     .single()