feat(bookkeeping): show per-account saldo on journal entry form (#562)
* feat(bookkeeping): show per-account saldo on journal entry form Adds a "Saldo" column to the journal entry form so bookkeepers can see the current balance of each account as of the entry date while drafting a voucher. Useful context for booking bank withdrawals, VAT clearings, and other balance-sensitive operations. - New GET /api/bookkeeping/account-balances?accounts=...&as_of=... returns per-account net (debit - credit) over posted entries up to and including the requested date. Batched in chunks of 200 entry IDs to stay under PostgREST IN-list limits. - JournalEntryForm fetches balances debounced 150ms on changes to the set of selected account numbers or the entry date; carries forward previously-known values so the cell doesn't flash to a skeleton on re-fetch. - Saldo is reference-only: it reflects "balance before this entry" and intentionally ignores the draft lines the user is currently editing. - Renders in both desktop (table column) and mobile (per-line caption) layouts. Tabular-nums, muted, right-aligned. Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com> * fix(bookkeeping): correct saldo semantics — IB + period-only, BS vs P&L Address Swedish compliance review on PR #562: 1. P&L accounts (class 3-8) no longer show a since-inception cumulative sum. They reset each räkenskapsår per BFNAR 2013:2; the saldo now reflects current-period activity only, matching trial-balance semantics. BS accounts (class 1-2) continue to include IB. 2. Opening balances are now sourced via the canonical getOpeningBalances() helper, which reads the explicit opening_balance_entry_id set by year-end closing or SIE import. Previously, summing journal_entry_lines from inception returned 0 for SIE-imported companies whose IB lives in a separate entry that the old query happened to include — and the wrong value once year-end ran and an OB entry was set without exclusion logic. 3. Relabel "Saldo" -> "Saldo (före)" / "Balance (before)" so the UI communicates that the figure excludes the draft being edited (BFNAR 2013:2 kap 8 self-documentation requirement). 4. Stop forwarding raw Supabase error.message to the client; log server-side via the structured logger and return a generic 'Internal server error' to avoid leaking schema details. Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com> * fix(bookkeeping): reject future as_of dates on account-balances endpoint Both compliance reviewers on PR #562 flagged this independently: a future as_of date would include posted entries dated after today in the activity window, producing a misleading "balance before this entry" hint that could drive incorrect verifikat entries (swedish-compliance-review-bot) or be used for future-date probing (SOC 2 PI1.1, GDPR Art.25(2)). - AccountBalancesQuerySchema.as_of now refines to <= today. - JournalEntryForm collapses the loading skeleton to 0 on any non-OK response so the saldo column doesn't get stuck spinning when a user enters a future entry_date (which the form's separate period validation already handles). Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com> * fix(bookkeeping): compare as_of guard against Europe/Stockholm date swedish-compliance-review-bot caught this on the previous fix: the future-date guard used new Date().toISOString().slice(0, 10), which is UTC. Between 00:00–02:00 CET (or 00:00–03:00 CEST), a Swedish bookkeeper's local "today" is one day ahead of UTC, so entering their Stockholm-local date would be rejected as a future date. Compare against Europe/Stockholm-local date via toLocaleDateString ('sv-SE'), which renders YYYY-MM-DD natively, so string comparison remains correct across DST. 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
78c91e00e4
commit
951bdb4e66
@@ -0,0 +1,161 @@
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import { createClient } from '@/lib/supabase/server'
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import { NextResponse } from 'next/server'
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import { requireCompanyId } from '@/lib/company/context'
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import { validateQuery } from '@/lib/api/validate'
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import { AccountBalancesQuerySchema } from '@/lib/api/schemas'
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import { getOpeningBalances } from '@/lib/reports/opening-balances'
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import { fetchAllRows } from '@/lib/supabase/fetch-all'
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import { createLogger } from '@/lib/logger'
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const log = createLogger('api.bookkeeping.account-balances')
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/**
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* Per-account saldo as of a date. Used by the journal-entry form to show
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* each account's balance before the draft entry is posted.
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*
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* Mirrors the trial-balance model:
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* - Balance-sheet accounts (class 1-2): IB + period activity through as_of.
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* - P&L accounts (class 3-8): period activity only (P&L resets
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* each räkenskapsår; carrying a
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* since-inception sum would violate
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* BFNAR 2013:2).
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*
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* IB is sourced via getOpeningBalances() so SIE-imported and year-end-closed
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* companies behave identically. The opening-balance entry is excluded from
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* period activity to avoid double-counting its lines.
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*/
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export async function GET(request: Request) {
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const supabase = await createClient()
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const { data: { user } } = await supabase.auth.getUser()
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if (!user) {
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return NextResponse.json({ error: 'Unauthorized' }, { status: 401 })
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}
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const params = validateQuery(request, AccountBalancesQuerySchema)
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if (!params.success) return params.response
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const { accounts, as_of } = params.data
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const companyId = await requireCompanyId(supabase, user.id)
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// Find the fiscal period containing as_of (any state — we want a reference
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// saldo even for closed/locked periods).
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const { data: period, error: periodError } = await supabase
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.from('fiscal_periods')
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.select('id, period_start, period_end, opening_balance_entry_id')
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.eq('company_id', companyId)
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.lte('period_start', as_of)
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.gte('period_end', as_of)
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.order('period_start', { ascending: false })
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.limit(1)
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.maybeSingle()
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if (periodError) {
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log.error('fiscal period lookup failed', { companyId, as_of, error: periodError.message })
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return NextResponse.json({ error: 'Internal server error' }, { status: 500 })
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}
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// No period anchor → no meaningful IB, return zeros so the UI degrades cleanly.
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if (!period) {
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return NextResponse.json({
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data: accounts.map((account_number) => ({ account_number, balance: 0 })),
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})
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}
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const { data: coaRows, error: coaError } = await supabase
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.from('chart_of_accounts')
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.select('account_number, account_class')
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.eq('company_id', companyId)
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.in('account_number', accounts)
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if (coaError) {
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log.error('chart of accounts lookup failed', { companyId, error: coaError.message })
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return NextResponse.json({ error: 'Internal server error' }, { status: 500 })
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}
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const accountClass = new Map<string, number>()
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for (const row of coaRows ?? []) {
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accountClass.set(row.account_number, row.account_class)
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}
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let openingBalances: Map<string, { debit: number; credit: number }>
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let obEntryId: string | null
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try {
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const result = await getOpeningBalances(supabase, companyId, {
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period_start: period.period_start,
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opening_balance_entry_id: period.opening_balance_entry_id,
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})
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openingBalances = result.balances
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obEntryId = result.obEntryId
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} catch (err) {
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log.error('opening-balance computation failed', {
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companyId,
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period_id: period.id,
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error: err instanceof Error ? err.message : String(err),
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})
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return NextResponse.json({ error: 'Internal server error' }, { status: 500 })
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}
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// Sum activity from period_start through as_of, excluding the OB entry
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// (its lines are already in openingBalances).
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let lines: Array<{ account_number: string; debit_amount: number; credit_amount: number }>
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try {
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lines = await fetchAllRows<{
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account_number: string
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debit_amount: number
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credit_amount: number
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}>(({ from, to }) => {
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let query = supabase
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.from('journal_entry_lines')
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.select(
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'account_number, debit_amount, credit_amount, journal_entries!inner(company_id, status, entry_date)'
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)
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.eq('journal_entries.company_id', companyId)
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.in('account_number', accounts)
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.in('journal_entries.status', ['posted', 'reversed'])
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.gte('journal_entries.entry_date', period.period_start)
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.lte('journal_entries.entry_date', as_of)
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if (obEntryId) {
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query = query.neq('journal_entry_id', obEntryId)
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}
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return query.range(from, to)
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})
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} catch (err) {
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log.error('period activity lookup failed', {
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companyId,
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period_id: period.id,
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error: err instanceof Error ? err.message : String(err),
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})
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return NextResponse.json({ error: 'Internal server error' }, { status: 500 })
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}
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const periodActivity = new Map<string, { debit: number; credit: number }>()
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for (const line of lines) {
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const existing = periodActivity.get(line.account_number) || { debit: 0, credit: 0 }
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existing.debit += Number(line.debit_amount) || 0
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existing.credit += Number(line.credit_amount) || 0
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periodActivity.set(line.account_number, existing)
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}
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return NextResponse.json({
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data: accounts.map((account_number) => {
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// Fall back to inferring class from the first digit for accounts not in
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// the company's COA (e.g. system accounts the user typed manually).
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const klass = accountClass.get(account_number) ?? (parseInt(account_number[0], 10) || 0)
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const isBalanceSheet = klass >= 1 && klass <= 2
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const ib = isBalanceSheet
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? openingBalances.get(account_number) || { debit: 0, credit: 0 }
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: { debit: 0, credit: 0 }
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const activity = periodActivity.get(account_number) || { debit: 0, credit: 0 }
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const net = ib.debit - ib.credit + activity.debit - activity.credit
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return {
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account_number,
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balance: Math.round(net * 100) / 100,
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}
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}),
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})
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}
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@@ -1,6 +1,6 @@
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'use client'
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import { useState, useEffect, useCallback, useRef } from 'react'
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import { useState, useEffect, useCallback, useMemo, useRef } from 'react'
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import { useTranslations } from 'next-intl'
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import { Card, CardContent, CardHeader, CardTitle } from '@/components/ui/card'
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import { Button } from '@/components/ui/button'
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@@ -18,6 +18,7 @@ import AccountCombobox from '@/components/bookkeeping/AccountCombobox'
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import BookingTemplatePicker from '@/components/bookkeeping/BookingTemplatePicker'
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import CreatePeriodDialog from '@/components/bookkeeping/CreatePeriodDialog'
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import { ActivateAccountsDialog } from '@/components/bookkeeping/ActivateAccountsDialog'
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import { Skeleton } from '@/components/ui/skeleton'
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import {
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useSubmitWithAccountActivation,
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throwOnStructuredError,
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@@ -102,6 +103,9 @@ export default function JournalEntryForm({
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const [foreignAmount, setForeignAmount] = useState('')
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const [periodMismatch, setPeriodMismatch] = useState<'no_period' | 'wrong_period' | null>(null)
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const [showCreatePeriod, setShowCreatePeriod] = useState(false)
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// Per-account saldo as of entryDate, keyed by account_number.
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// undefined = not fetched, null = fetch in flight.
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const [accountBalances, setAccountBalances] = useState<Record<string, number | null>>({})
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const isForeign = entryCurrency !== 'SEK'
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@@ -212,6 +216,76 @@ export default function JournalEntryForm({
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}
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}, [entryCurrency, fetchRate])
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// Stable key of selected account numbers across all lines, sorted + deduped.
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// Only valid 4-digit BAS account numbers are included.
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const accountsKey = useMemo(
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() =>
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Array.from(
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new Set(lines.map((l) => l.account_number).filter((a) => /^\d{4}$/.test(a)))
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)
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.sort()
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.join(','),
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[lines]
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)
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// Fetch per-account saldo as of entryDate for the accounts currently on the
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// form. Balances are reference-only ("saldo before this entry") — they ignore
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// the draft lines the user is typing, by design.
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useEffect(() => {
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if (!accountsKey) {
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setAccountBalances({})
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return
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}
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const accountList = accountsKey.split(',')
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// Carry forward any previously-known balances for these accounts so the
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// value doesn't blank out on re-fetch; mark genuinely new accounts as
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// loading (null).
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setAccountBalances((prev) => {
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const next: Record<string, number | null> = {}
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for (const a of accountList) next[a] = a in prev ? prev[a] : null
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return next
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})
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let cancelled = false
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const handle = setTimeout(async () => {
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try {
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const qs = new URLSearchParams({ accounts: accountsKey, as_of: entryDate })
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const res = await fetch(`/api/bookkeeping/account-balances?${qs}`)
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if (!res.ok) {
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// 4xx (e.g. future entryDate rejected by Zod) or 5xx: collapse the
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// loading skeleton so the column doesn't get stuck. Saldo is a
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// reference value, not authoritative — showing 0 here is preferable
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// to an indefinite spinner.
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if (cancelled) return
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setAccountBalances((prev) => {
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const next = { ...prev }
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for (const a of accountList) {
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if (next[a] == null) next[a] = 0
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}
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return next
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})
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return
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}
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const body = (await res.json()) as {
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data: Array<{ account_number: string; balance: number }>
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}
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if (cancelled) return
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setAccountBalances((prev) => {
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const next = { ...prev }
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for (const row of body.data) next[row.account_number] = row.balance
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return next
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})
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} catch {
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// Reference value — failure is non-fatal, just leave previous state.
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}
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}, 150)
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return () => {
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cancelled = true
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clearTimeout(handle)
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}
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}, [accountsKey, entryDate])
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const addLine = () => {
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setLines([...lines, { ...BLANK_LINE }])
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}
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@@ -691,6 +765,17 @@ export default function JournalEntryForm({
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/>
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</div>
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</div>
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{/^\d{4}$/.test(line.account_number) && (
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<div className="flex justify-end text-xs text-muted-foreground tabular-nums pt-0.5">
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{accountBalances[line.account_number] === null || accountBalances[line.account_number] === undefined ? (
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<Skeleton className="h-3 w-20" />
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) : (
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<span>
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{t('saldo_label')} {formatCurrency(accountBalances[line.account_number] as number)}
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</span>
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)}
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</div>
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)}
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</div>
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))}
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@@ -733,6 +818,7 @@ export default function JournalEntryForm({
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<th className="py-2 px-1">{t('col_description')}</th>
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<th className="py-2 w-32 px-1 text-right">{t('col_debit')}</th>
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<th className="py-2 w-32 px-1 text-right">{t('col_credit')}</th>
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<th className="py-2 w-28 px-1 text-right">{t('col_saldo')}</th>
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<th className="py-2 w-10"></th>
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</tr>
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</thead>
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@@ -778,6 +864,16 @@ export default function JournalEntryForm({
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step="0.01"
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/>
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</td>
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<td className="py-1.5 px-1 text-right tabular-nums text-muted-foreground">
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{(() => {
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if (!/^\d{4}$/.test(line.account_number)) return null
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const bal = accountBalances[line.account_number]
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if (bal === null || bal === undefined) {
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return <Skeleton className="h-4 w-20 ml-auto" />
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}
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return formatCurrency(bal)
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})()}
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</td>
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<td className="py-1.5">
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<Button
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variant="ghost"
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@@ -812,6 +908,7 @@ export default function JournalEntryForm({
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{totalCredit.toLocaleString('sv-SE', { minimumFractionDigits: 2 })}
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</td>
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<td></td>
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<td></td>
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</tr>
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</tfoot>
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</table>
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@@ -675,6 +675,22 @@ export const ReportPeriodQuerySchema = z.object({
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month: z.coerce.number().int().min(1).max(12).optional(),
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})
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export const AccountBalancesQuerySchema = z.object({
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accounts: z
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.string()
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.transform((s) => s.split(',').map((a) => a.trim()).filter(Boolean))
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.pipe(z.array(accountNumber).min(1).max(50)),
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// Reject future dates — a saldo "as of tomorrow" would include unposted
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// future entries (if any) and mislead the bookkeeper about the true
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// pre-entry state of the ledger. Compared in Europe/Stockholm so a Swedish
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// bookkeeper working in the 00:00–02:00 CET window (after midnight UTC has
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// not yet passed) isn't rejected for entering their local today's date.
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as_of: isoDate.refine(
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(d) => d <= new Date().toLocaleDateString('sv-SE', { timeZone: 'Europe/Stockholm' }),
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{ message: 'as_of cannot be in the future' },
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),
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})
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// ============================================================
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// VAT validation schemas
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// ============================================================
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@@ -2692,6 +2692,8 @@
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"col_description": "Description",
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"col_debit": "Debit",
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"col_credit": "Credit",
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"col_saldo": "Balance (before)",
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"saldo_label": "Balance (before)",
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"line_description_placeholder": "Line text...",
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"sum": "Total",
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"sum_d": "D: {amount}",
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@@ -2692,6 +2692,8 @@
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"col_description": "Beskrivning",
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"col_debit": "Debet",
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"col_credit": "Kredit",
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"col_saldo": "Saldo (före)",
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"saldo_label": "Saldo (före)",
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"line_description_placeholder": "Radtext...",
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"sum": "Summa",
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"sum_d": "D: {amount}",
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Reference in New Issue
Block a user