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>
2026-05-23 09:21:31 +02:00
parent 78c91e00e4
commit 951bdb4e66
5 changed files with 279 additions and 1 deletions
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+import { createClient } from '@/lib/supabase/server'
+import { NextResponse } from 'next/server'
+import { requireCompanyId } from '@/lib/company/context'
+import { validateQuery } from '@/lib/api/validate'
+import { AccountBalancesQuerySchema } from '@/lib/api/schemas'
+import { getOpeningBalances } from '@/lib/reports/opening-balances'
+import { fetchAllRows } from '@/lib/supabase/fetch-all'
+import { createLogger } from '@/lib/logger'
+
+const log = createLogger('api.bookkeeping.account-balances')
+
+/**
+ * Per-account saldo as of a date. Used by the journal-entry form to show
+ * each account's balance before the draft entry is posted.
+ *
+ * Mirrors the trial-balance model:
+ *   - Balance-sheet accounts (class 1-2): IB + period activity through as_of.
+ *   - P&L accounts (class 3-8):           period activity only (P&L resets
+ *                                         each räkenskapsår; carrying a
+ *                                         since-inception sum would violate
+ *                                         BFNAR 2013:2).
+ *
+ * IB is sourced via getOpeningBalances() so SIE-imported and year-end-closed
+ * companies behave identically. The opening-balance entry is excluded from
+ * period activity to avoid double-counting its lines.
+ */
+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 params = validateQuery(request, AccountBalancesQuerySchema)
+  if (!params.success) return params.response
+  const { accounts, as_of } = params.data
+
+  const companyId = await requireCompanyId(supabase, user.id)
+
+  // Find the fiscal period containing as_of (any state — we want a reference
+  // saldo even for closed/locked periods).
+  const { data: period, error: periodError } = await supabase
+    .from('fiscal_periods')
+    .select('id, period_start, period_end, opening_balance_entry_id')
+    .eq('company_id', companyId)
+    .lte('period_start', as_of)
+    .gte('period_end', as_of)
+    .order('period_start', { ascending: false })
+    .limit(1)
+    .maybeSingle()
+
+  if (periodError) {
+    log.error('fiscal period lookup failed', { companyId, as_of, error: periodError.message })
+    return NextResponse.json({ error: 'Internal server error' }, { status: 500 })
+  }
+
+  // No period anchor → no meaningful IB, return zeros so the UI degrades cleanly.
+  if (!period) {
+    return NextResponse.json({
+      data: accounts.map((account_number) => ({ account_number, balance: 0 })),
+    })
+  }
+
+  const { data: coaRows, error: coaError } = await supabase
+    .from('chart_of_accounts')
+    .select('account_number, account_class')
+    .eq('company_id', companyId)
+    .in('account_number', accounts)
+
+  if (coaError) {
+    log.error('chart of accounts lookup failed', { companyId, error: coaError.message })
+    return NextResponse.json({ error: 'Internal server error' }, { status: 500 })
+  }
+
+  const accountClass = new Map<string, number>()
+  for (const row of coaRows ?? []) {
+    accountClass.set(row.account_number, row.account_class)
+  }
+
+  let openingBalances: Map<string, { debit: number; credit: number }>
+  let obEntryId: string | null
+  try {
+    const result = await getOpeningBalances(supabase, companyId, {
+      period_start: period.period_start,
+      opening_balance_entry_id: period.opening_balance_entry_id,
+    })
+    openingBalances = result.balances
+    obEntryId = result.obEntryId
+  } catch (err) {
+    log.error('opening-balance computation failed', {
+      companyId,
+      period_id: period.id,
+      error: err instanceof Error ? err.message : String(err),
+    })
+    return NextResponse.json({ error: 'Internal server error' }, { status: 500 })
+  }
+
+  // Sum activity from period_start through as_of, excluding the OB entry
+  // (its lines are already in openingBalances).
+  let lines: Array<{ account_number: string; debit_amount: number; credit_amount: number }>
+  try {
+    lines = await fetchAllRows<{
+      account_number: string
+      debit_amount: number
+      credit_amount: number
+    }>(({ from, to }) => {
+      let query = supabase
+        .from('journal_entry_lines')
+        .select(
+          'account_number, debit_amount, credit_amount, journal_entries!inner(company_id, status, entry_date)'
+        )
+        .eq('journal_entries.company_id', companyId)
+        .in('account_number', accounts)
+        .in('journal_entries.status', ['posted', 'reversed'])
+        .gte('journal_entries.entry_date', period.period_start)
+        .lte('journal_entries.entry_date', as_of)
+
+      if (obEntryId) {
+        query = query.neq('journal_entry_id', obEntryId)
+      }
+
+      return query.range(from, to)
+    })
+  } catch (err) {
+    log.error('period activity lookup failed', {
+      companyId,
+      period_id: period.id,
+      error: err instanceof Error ? err.message : String(err),
+    })
+    return NextResponse.json({ error: 'Internal server error' }, { status: 500 })
+  }
+
+  const periodActivity = new Map<string, { debit: number; credit: number }>()
+  for (const line of lines) {
+    const existing = periodActivity.get(line.account_number) || { debit: 0, credit: 0 }
+    existing.debit += Number(line.debit_amount) || 0
+    existing.credit += Number(line.credit_amount) || 0
+    periodActivity.set(line.account_number, existing)
+  }
+
+  return NextResponse.json({
+    data: accounts.map((account_number) => {
+      // Fall back to inferring class from the first digit for accounts not in
+      // the company's COA (e.g. system accounts the user typed manually).
+      const klass = accountClass.get(account_number) ?? (parseInt(account_number[0], 10) || 0)
+      const isBalanceSheet = klass >= 1 && klass <= 2
+
+      const ib = isBalanceSheet
+        ? openingBalances.get(account_number) || { debit: 0, credit: 0 }
+        : { debit: 0, credit: 0 }
+      const activity = periodActivity.get(account_number) || { debit: 0, credit: 0 }
+
+      const net = ib.debit - ib.credit + activity.debit - activity.credit
+      return {
+        account_number,
+        balance: Math.round(net * 100) / 100,
+      }
+    }),
+  })
+}