feat(reports): split operational Resultatrapport/Balansrapport from formal Räkning views (#363)
* feat(reports): add Resultatrapport and Balansrapport (operational reports) Per user feedback (Anders Gengård): Swedish accounting practice (BFL 6 kap, ÅRL Bilaga 1-3) distinguishes operational reports (Resultatrapport / Balansrapport, used during the year for reconciliation, account-level detail with numbers) from formal statements (Resultaträkning / Balansräkning, part of årsbokslut/årsredovisning, ÅRL uppställningsform, no account numbers). Until now gnubok only had a hybrid version under "Bokslut" that did neither well. This adds the operational pair as their own reports under a new "Löpande rapporter" section on the Reports page. Resultaträkning and Balansräkning under "Bokslut" are kept untouched (their yellow ÅRL 2:7 § draft disclaimer stays — it's appropriate there). Saldobalans moves into the new operational section. Both new generators reuse generateTrialBalance — Balansrapport filters to classes 1-2 with IB/UB/förändring; Resultatrapport filters to classes 3-8, calls trial balance for the previous period (via fiscal_periods.previous_period_id) and joins per account so the user sees current vs prior side-by-side. Account 8999 is excluded the same way generateIncomeStatement excludes it. 13 new unit tests cover grouping, prior-period join, account-class exclusions, zero-row filtering, and the missing-period fallback. Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com> * feat(reports): show Balanscheck on Balansrapport Addresses the most material PR review finding (raised by both the Swedish compliance bot and Greptile): BalansrapportReport returned total_assets_ub and total_equity_liabilities_ub but the UI never displayed them, so the user could not verify that books balance. generateBalansrapport now also returns: - beraknat_resultat = total_assets - total_eq_liab (Fortnox/Visma convention: residual on the balance side; equals current-year P&L during a running year, drops to 0 once year-end closing posts 8999 → 2099) - is_balanced from the underlying trial balance — that's the meaningful integrity check (a missing IB row or continuity break shows up as an imbalanced TB) UI gets a Balanscheck card showing the three totals plus a Balanserar / Balanserar ej verdict. Other PR review items (Föregående header polish, inline subtotal diff rounding, class-8 filter scope, 2099 caveat, terminology disclaimer) are non-blocking and deferred. Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com> * fix(reports): correct BAS class labels and add bokslut caveat Addresses three findings from the Swedish compliance bot's review of the prior commit: - Class 6 label dropped the informal '(forts.)' marker — '6 Övriga externa kostnader' is the BAS-correct heading. - Balansrapport class 2 label expanded to 'Eget kapital, obeskattade reserver, avsättningar och skulder' to match ÅRL Bilaga 1. The old label hid 21xx (periodiseringsfond, överavskrivningar) and 22xx (avsättningar) which matter for AB users. - Beräknat resultat row in the Balanscheck card now reads 'Beräknat resultat (ej bokslutsjusterat)' so the residual is not misread as a confirmed profit figure pre-closing. Skipped the bot's 8910/8999 finding: 8910 is 'Skatt på årets resultat' (regular tax expense), not a closing account; 8999 is the only BAS closing account, so the existing exclusion is correct. Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com> --------- Co-authored-by: Claude Opus 4.7 (1M context) <noreply@anthropic.com>
This commit is contained in:
Jakob Wennberg
co-authored by
Claude Opus 4.7
Claude Opus 4.7
parent
a0485ca1c1
commit
4822649c26
@@ -23,6 +23,8 @@ import type {
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TrialBalanceRow,
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IncomeStatementReport,
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BalanceSheetReport,
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ResultatrapportReport,
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BalansrapportReport,
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VatDeclaration,
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VatPeriodType,
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} from '@/types'
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@@ -39,6 +41,8 @@ interface DrillDownStep {
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}
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const TAB_LABELS: Record<string, string> = {
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'resultatrapport': 'Resultatrapport',
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'balansrapport': 'Balansrapport',
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'trial-balance': 'Saldobalans',
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'income-statement': 'Resultaträkning',
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'balance-sheet': 'Balansräkning',
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@@ -47,7 +51,7 @@ const TAB_LABELS: Record<string, string> = {
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export default function ReportsPage() {
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const [selectedPeriod, setSelectedPeriod] = useState('')
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const [activeTab, setActiveTab] = useState('trial-balance')
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const [activeTab, setActiveTab] = useState('resultatrapport')
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const [isLoadingInit, setIsLoadingInit] = useState(true)
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const { company } = useCompany()
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@@ -170,8 +174,12 @@ export default function ReportsPage() {
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onChange={(e) => handleTabChange(e.target.value)}
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className="w-full rounded-md border border-input bg-background px-3 py-2 text-sm"
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>
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<optgroup label="Bokslut">
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<optgroup label="Löpande rapporter">
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<option value="resultatrapport">Resultatrapport</option>
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<option value="balansrapport">Balansrapport</option>
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<option value="trial-balance">Saldobalans</option>
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</optgroup>
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<optgroup label="Bokslut">
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<option value="income-statement">Resultaträkning</option>
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<option value="balance-sheet">Balansräkning</option>
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</optgroup>
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@@ -193,14 +201,29 @@ export default function ReportsPage() {
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</div>
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{/* Desktop: inline grouped tab navigation */}
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<div className="hidden sm:grid sm:grid-cols-[auto_1px_auto_1px_auto_1px_auto] items-stretch mb-5 rounded-xl border border-border bg-card shadow-sm">
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<div className="hidden sm:grid sm:grid-cols-[auto_1px_auto_1px_auto_1px_auto_1px_auto] items-stretch mb-5 rounded-xl border border-border bg-card shadow-sm">
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{/* Löpande rapporter */}
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<div className="flex flex-col gap-3 px-5 py-4">
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<span className="text-[11px] font-semibold text-muted-foreground/80 uppercase tracking-[0.1em]">Löpande rapporter</span>
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<TabsList className="flex flex-col h-auto bg-transparent p-0 gap-1 items-start">
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<TabsTrigger value="resultatrapport" className="w-full justify-start text-[13px]">
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Resultatrapport
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</TabsTrigger>
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<TabsTrigger value="balansrapport" className="w-full justify-start text-[13px]">
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Balansrapport
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</TabsTrigger>
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<TabsTrigger value="trial-balance" className="w-full justify-start text-[13px]">
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Saldobalans
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</TabsTrigger>
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</TabsList>
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</div>
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<div className="bg-border" />
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{/* Bokslut */}
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<div className="flex flex-col gap-3 px-5 py-4">
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<span className="text-[11px] font-semibold text-muted-foreground/80 uppercase tracking-[0.1em]">Bokslut</span>
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<TabsList className="flex flex-col h-auto bg-transparent p-0 gap-1 items-start">
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<TabsTrigger value="trial-balance" className="w-full justify-start text-[13px]">
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Saldobalans
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</TabsTrigger>
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<TabsTrigger value="income-statement" className="w-full justify-start text-[13px]">
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Resultaträkning
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</TabsTrigger>
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@@ -266,6 +289,12 @@ export default function ReportsPage() {
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</div>
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</div>
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<TabsContent value="resultatrapport">
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<ResultatrapportView periodId={selectedPeriod} onNavigateToAccount={navigateToAccount} />
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</TabsContent>
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<TabsContent value="balansrapport">
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<BalansrapportView periodId={selectedPeriod} onNavigateToAccount={navigateToAccount} />
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</TabsContent>
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<TabsContent value="trial-balance">
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<TrialBalanceView periodId={selectedPeriod} onNavigateToAccount={navigateToAccount} />
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</TabsContent>
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@@ -827,6 +856,278 @@ function BalanceSheetView({ periodId, onNavigateToAccount }: { periodId: string;
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)
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}
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function ResultatrapportView({ periodId, onNavigateToAccount }: { periodId: string; onNavigateToAccount: (account: string) => void }) {
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const [data, setData] = useState<ResultatrapportReport | null>(null)
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const [loading, setLoading] = useState(true)
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const [error, setError] = useState<string | null>(null)
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useEffect(() => {
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setLoading(true)
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setError(null)
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fetch(`/api/reports/resultatrapport?period_id=${periodId}`)
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.then((res) => res.json())
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.then((result) => {
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if (result.error) {
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setError(result.error)
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} else {
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setData(result.data)
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}
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setLoading(false)
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})
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.catch(() => {
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setError('Kunde inte hämta resultatrapport')
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setLoading(false)
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})
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}, [periodId])
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if (loading) {
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return (
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<Card>
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<CardContent className="p-8 text-center text-muted-foreground">
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Laddar resultatrapport...
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</CardContent>
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</Card>
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)
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}
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if (error) {
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return (
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<Card>
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<CardContent className="p-8 text-center text-destructive">
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<AlertCircle className="h-6 w-6 mx-auto mb-2" />
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{error}
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</CardContent>
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</Card>
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)
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}
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if (!data || data.groups.length === 0) {
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return (
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<Card>
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<CardContent className="p-8 text-center text-muted-foreground">
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Inga bokförda intäkter eller kostnader i denna period.
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</CardContent>
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</Card>
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)
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}
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const hasPrior = data.prior_period !== null
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return (
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<div className="space-y-4">
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<Card>
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<CardContent className="p-0">
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<div className="overflow-x-auto">
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<table className="w-full text-sm">
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<thead>
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<tr className="border-b text-[11px] uppercase tracking-wider text-muted-foreground">
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<th className="text-left font-medium px-4 py-2 w-20">Konto</th>
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<th className="text-left font-medium px-4 py-2">Kontonamn</th>
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<th className="text-right font-medium px-4 py-2 w-32 tabular-nums">Innevarande</th>
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<th className="text-right font-medium px-4 py-2 w-32 tabular-nums">Föregående</th>
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</tr>
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</thead>
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<tbody>
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{data.groups.map((group) => (
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<React.Fragment key={group.class}>
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<tr className="bg-muted/30">
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<td colSpan={4} className="px-4 py-2 text-[12px] font-semibold text-muted-foreground">
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{group.class_label}
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</td>
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</tr>
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{group.rows.map((row) => (
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<tr
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key={row.account_number}
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className="border-b last:border-0 cursor-pointer hover:bg-muted/50 transition-colors"
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onClick={() => onNavigateToAccount(row.account_number)}
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>
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<td className="px-4 py-1.5">
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<AccountNumber number={row.account_number} name={row.account_name} />
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</td>
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<td className="px-4 py-1.5">{row.account_name}</td>
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<td className="px-4 py-1.5 text-right tabular-nums">{formatAmount(row.current_period)}</td>
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<td className="px-4 py-1.5 text-right tabular-nums text-muted-foreground">
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{hasPrior ? formatAmount(row.prior_period) : '—'}
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</td>
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</tr>
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))}
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<tr className="border-b font-medium">
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<td colSpan={2} className="px-4 py-1.5 text-right text-muted-foreground">
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Summa
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</td>
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<td className="px-4 py-1.5 text-right tabular-nums">{formatAmount(group.subtotal_current)}</td>
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<td className="px-4 py-1.5 text-right tabular-nums text-muted-foreground">
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{hasPrior ? formatAmount(group.subtotal_prior) : '—'}
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</td>
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</tr>
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</React.Fragment>
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))}
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</tbody>
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</table>
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</div>
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</CardContent>
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</Card>
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<Card className="border-2">
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<CardContent className="py-4">
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<div className="grid grid-cols-[1fr_auto_auto] gap-x-6 items-baseline">
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<span className="font-bold text-lg">Beräknat resultat</span>
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<span className={`tabular-nums font-bold text-lg w-32 text-right ${data.net_result_current >= 0 ? 'text-success' : 'text-destructive'}`}>
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{formatAmount(data.net_result_current)} kr
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</span>
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<span className="tabular-nums text-base text-muted-foreground w-32 text-right">
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{hasPrior ? `${formatAmount(data.net_result_prior)} kr` : '—'}
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</span>
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</div>
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</CardContent>
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</Card>
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</div>
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)
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}
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function BalansrapportView({ periodId, onNavigateToAccount }: { periodId: string; onNavigateToAccount: (account: string) => void }) {
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const [data, setData] = useState<BalansrapportReport | null>(null)
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const [loading, setLoading] = useState(true)
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const [error, setError] = useState<string | null>(null)
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useEffect(() => {
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setLoading(true)
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setError(null)
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fetch(`/api/reports/balansrapport?period_id=${periodId}`)
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.then((res) => res.json())
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.then((result) => {
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if (result.error) {
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setError(result.error)
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} else {
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setData(result.data)
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}
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setLoading(false)
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})
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.catch(() => {
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setError('Kunde inte hämta balansrapport')
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setLoading(false)
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})
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}, [periodId])
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if (loading) {
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return (
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<Card>
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<CardContent className="p-8 text-center text-muted-foreground">
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Laddar balansrapport...
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</CardContent>
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</Card>
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)
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}
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if (error) {
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return (
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<Card>
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<CardContent className="p-8 text-center text-destructive">
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<AlertCircle className="h-6 w-6 mx-auto mb-2" />
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{error}
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</CardContent>
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</Card>
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)
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}
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if (!data || data.groups.length === 0) {
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return (
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<Card>
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<CardContent className="p-8 text-center text-muted-foreground">
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Inga balansposter i denna period.
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</CardContent>
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</Card>
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)
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}
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return (
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<div className="space-y-4">
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<Card>
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<CardContent className="p-0">
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<div className="overflow-x-auto">
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<table className="w-full text-sm">
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<thead>
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<tr className="border-b text-[11px] uppercase tracking-wider text-muted-foreground">
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<th className="text-left font-medium px-4 py-2 w-20">Konto</th>
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<th className="text-left font-medium px-4 py-2">Kontonamn</th>
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<th className="text-right font-medium px-4 py-2 w-32 tabular-nums">Ingående balans</th>
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<th className="text-right font-medium px-4 py-2 w-32 tabular-nums">Utgående balans</th>
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<th className="text-right font-medium px-4 py-2 w-32 tabular-nums">Förändring</th>
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</tr>
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</thead>
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<tbody>
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{data.groups.map((group) => (
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<React.Fragment key={group.class}>
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<tr className="bg-muted/30">
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<td colSpan={5} className="px-4 py-2 text-[12px] font-semibold text-muted-foreground">
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{group.class_label}
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</td>
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</tr>
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{group.rows.map((row) => (
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<tr
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key={row.account_number}
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className="border-b last:border-0 cursor-pointer hover:bg-muted/50 transition-colors"
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onClick={() => onNavigateToAccount(row.account_number)}
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>
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<td className="px-4 py-1.5">
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<AccountNumber number={row.account_number} name={row.account_name} />
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</td>
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<td className="px-4 py-1.5">{row.account_name}</td>
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<td className="px-4 py-1.5 text-right tabular-nums text-muted-foreground">{formatAmount(row.ib)}</td>
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<td className="px-4 py-1.5 text-right tabular-nums">{formatAmount(row.ub)}</td>
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<td className="px-4 py-1.5 text-right tabular-nums text-muted-foreground">{formatAmount(row.period_change)}</td>
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</tr>
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))}
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<tr className="border-b font-medium">
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<td colSpan={2} className="px-4 py-1.5 text-right text-muted-foreground">
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Summa
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</td>
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<td className="px-4 py-1.5 text-right tabular-nums text-muted-foreground">{formatAmount(group.subtotal_ib)}</td>
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<td className="px-4 py-1.5 text-right tabular-nums">{formatAmount(group.subtotal_ub)}</td>
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<td className="px-4 py-1.5 text-right tabular-nums text-muted-foreground">
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{formatAmount(group.subtotal_ub - group.subtotal_ib)}
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</td>
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</tr>
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</React.Fragment>
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))}
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</tbody>
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</table>
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</div>
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</CardContent>
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</Card>
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<Card className="border-2">
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<CardContent className="py-4 space-y-2">
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<div className="flex justify-between text-sm">
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<span className="text-muted-foreground">Summa tillgångar</span>
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<span className="tabular-nums">{formatAmount(data.total_assets_ub)} kr</span>
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</div>
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<div className="flex justify-between text-sm">
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<span className="text-muted-foreground">Summa eget kapital, reserver, avsättningar och skulder</span>
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<span className="tabular-nums">{formatAmount(data.total_equity_liabilities_ub)} kr</span>
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</div>
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<div className="flex justify-between text-sm">
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<span className="text-muted-foreground">Beräknat resultat (ej bokslutsjusterat)</span>
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<span className="tabular-nums">{formatAmount(data.beraknat_resultat)} kr</span>
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</div>
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<div className="flex justify-between items-center pt-2 border-t">
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<span className="font-bold text-lg">Balanscheck</span>
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{data.is_balanced ? (
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<Badge className="bg-success/10 text-success text-base px-3 py-1">
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Balanserar
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</Badge>
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) : (
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<Badge variant="destructive" className="text-base px-3 py-1">
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Balanserar ej
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</Badge>
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)}
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</div>
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</CardContent>
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</Card>
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</div>
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)
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}
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function ReportSectionTable({
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sections,
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negate,
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@@ -0,0 +1,32 @@
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import { createClient } from '@/lib/supabase/server'
|
||||
import { NextResponse } from 'next/server'
|
||||
import { generateBalansrapport } from '@/lib/reports/balansrapport'
|
||||
import { requireCompanyId } from '@/lib/company/context'
|
||||
|
||||
export async function GET(request: Request) {
|
||||
const supabase = await createClient()
|
||||
const { data: { user } } = await supabase.auth.getUser()
|
||||
|
||||
if (!user) {
|
||||
return NextResponse.json({ error: 'Unauthorized' }, { status: 401 })
|
||||
}
|
||||
|
||||
const companyId = await requireCompanyId(supabase, user.id)
|
||||
|
||||
const { searchParams } = new URL(request.url)
|
||||
const periodId = searchParams.get('period_id')
|
||||
|
||||
if (!periodId) {
|
||||
return NextResponse.json({ error: 'period_id is required' }, { status: 400 })
|
||||
}
|
||||
|
||||
try {
|
||||
const result = await generateBalansrapport(supabase, companyId, periodId)
|
||||
return NextResponse.json({ data: result })
|
||||
} catch (err) {
|
||||
return NextResponse.json(
|
||||
{ error: err instanceof Error ? err.message : 'Failed to generate balansrapport' },
|
||||
{ status: 500 }
|
||||
)
|
||||
}
|
||||
}
|
||||
@@ -0,0 +1,32 @@
|
||||
import { createClient } from '@/lib/supabase/server'
|
||||
import { NextResponse } from 'next/server'
|
||||
import { generateResultatrapport } from '@/lib/reports/resultatrapport'
|
||||
import { requireCompanyId } from '@/lib/company/context'
|
||||
|
||||
export async function GET(request: Request) {
|
||||
const supabase = await createClient()
|
||||
const { data: { user } } = await supabase.auth.getUser()
|
||||
|
||||
if (!user) {
|
||||
return NextResponse.json({ error: 'Unauthorized' }, { status: 401 })
|
||||
}
|
||||
|
||||
const companyId = await requireCompanyId(supabase, user.id)
|
||||
|
||||
const { searchParams } = new URL(request.url)
|
||||
const periodId = searchParams.get('period_id')
|
||||
|
||||
if (!periodId) {
|
||||
return NextResponse.json({ error: 'period_id is required' }, { status: 400 })
|
||||
}
|
||||
|
||||
try {
|
||||
const result = await generateResultatrapport(supabase, companyId, periodId)
|
||||
return NextResponse.json({ data: result })
|
||||
} catch (err) {
|
||||
return NextResponse.json(
|
||||
{ error: err instanceof Error ? err.message : 'Failed to generate resultatrapport' },
|
||||
{ status: 500 }
|
||||
)
|
||||
}
|
||||
}
|
||||
Reference in New Issue
Block a user