import { describe, it, expect, vi, beforeEach } from 'vitest' // ============================================================ // Mock — table-keyed result queues // Each table has its own FIFO queue. Calls to the same table // consume results in order, regardless of global query ordering. // ============================================================ type MockResult = { data?: unknown; error?: unknown } let mockResults: Record function makeBuilder(tableName: string) { const b: Record = {} for (const m of ['select', 'eq', 'in', 'lt', 'lte', 'gte', 'neq', 'order', 'range']) { b[m] = vi.fn().mockReturnValue(b) } const consume = (): MockResult => { const queue = mockResults[tableName] if (!queue || queue.length === 0) return { data: null, error: null } return queue.shift()! } b.single = vi.fn().mockImplementation(async () => consume()) b.then = (resolve: (v: unknown) => void) => resolve(consume()) return b } function makeClient() { const rpc = vi.fn().mockImplementation(async (fn: string) => { const queue = mockResults[`rpc:${fn}`] if (!queue || queue.length === 0) return { data: [], error: null } return queue.shift()! }) return { from: vi.fn().mockImplementation((table: string) => makeBuilder(table)), rpc, // eslint-disable-next-line @typescript-eslint/no-explicit-any } as any } import { generateTrialBalance } from '../trial-balance' let supabase: ReturnType beforeEach(() => { vi.clearAllMocks() mockResults = {} supabase = makeClient() }) describe('generateTrialBalance', () => { it('returns empty report when no lines exist', async () => { mockResults = { fiscal_periods: [ { data: null, error: null }, ], // getOpeningBalances gets null period → returns empty // period lines query → empty journal_entry_lines: [ { data: [], error: null }, ], } const result = await generateTrialBalance(supabase, 'company-1', 'period-1') expect(result.rows).toEqual([]) expect(result.totalDebit).toBe(0) expect(result.totalCredit).toBe(0) expect(result.isBalanced).toBe(true) }) it('aggregates lines by account and sorts by account_number', async () => { mockResults = { fiscal_periods: [ { data: { period_start: '2024-01-01', opening_balance_entry_id: null }, error: null }, ], journal_entry_lines: [ // period lines (prior lines now come from RPC — defaults to empty) { data: [ { account_number: '3001', debit_amount: 0, credit_amount: 500 }, { account_number: '1930', debit_amount: 300, credit_amount: 0 }, { account_number: '3001', debit_amount: 0, credit_amount: 200 }, { account_number: '1930', debit_amount: 450, credit_amount: 0 }, ], error: null, }, ], chart_of_accounts: [ { data: [ { account_number: '1930', account_name: 'Företagskonto', account_class: 1 }, { account_number: '3001', account_name: 'Försäljning', account_class: 3 }, ], error: null, }, ], } const result = await generateTrialBalance(supabase, 'company-1', 'period-1') expect(result.rows).toHaveLength(2) // Sorted by account number expect(result.rows[0].account_number).toBe('1930') expect(result.rows[1].account_number).toBe('3001') // Aggregated correctly — opening is 0 (first year) expect(result.rows[0].opening_debit).toBe(0) expect(result.rows[0].opening_credit).toBe(0) expect(result.rows[0].period_debit).toBe(750) expect(result.rows[0].closing_debit).toBe(750) expect(result.rows[0].closing_credit).toBe(0) expect(result.rows[1].closing_debit).toBe(0) expect(result.rows[1].closing_credit).toBe(700) }) it('computes opening balances from prior period entries', async () => { mockResults = { fiscal_periods: [ { data: { period_start: '2025-01-01', opening_balance_entry_id: null }, error: null }, ], 'rpc:compute_prior_opening_balances': [ { data: [ { account_number: '1930', debit: 10000, credit: 0 }, { account_number: '2099', debit: 0, credit: 10000 }, ], error: null, }, ], journal_entry_lines: [ // period lines { data: [ { account_number: '1930', debit_amount: 0, credit_amount: 500 }, { account_number: '5410', debit_amount: 500, credit_amount: 0 }, ], error: null, }, ], chart_of_accounts: [ { data: [ { account_number: '1930', account_name: 'Företagskonto', account_class: 1 }, { account_number: '2099', account_name: 'Årets resultat', account_class: 2 }, { account_number: '5410', account_name: 'Förbrukningsinventarier', account_class: 5 }, ], error: null, }, ], } const result = await generateTrialBalance(supabase, 'company-1', 'period-2') // 1930: opening debit 10000, period credit 500 → closing debit 10000, credit 500 const acc1930 = result.rows.find((r) => r.account_number === '1930')! expect(acc1930.opening_debit).toBe(10000) expect(acc1930.opening_credit).toBe(0) expect(acc1930.period_debit).toBe(0) expect(acc1930.period_credit).toBe(500) expect(acc1930.closing_debit).toBe(10000) expect(acc1930.closing_credit).toBe(500) // 2099: opening credit 10000, no period activity → closing credit 10000 const acc2099 = result.rows.find((r) => r.account_number === '2099')! expect(acc2099.opening_debit).toBe(0) expect(acc2099.opening_credit).toBe(10000) expect(acc2099.period_debit).toBe(0) expect(acc2099.closing_debit).toBe(0) expect(acc2099.closing_credit).toBe(10000) // 5410: no opening, period debit 500 const acc5410 = result.rows.find((r) => r.account_number === '5410')! expect(acc5410.opening_debit).toBe(0) expect(acc5410.period_debit).toBe(500) expect(acc5410.closing_debit).toBe(500) expect(result.isBalanced).toBe(true) }) it('uses opening_balance_entry when available', async () => { mockResults = { fiscal_periods: [ { data: { period_start: '2025-01-01', opening_balance_entry_id: 'ob-entry-1' }, error: null }, ], journal_entry_lines: [ // OB entry lines (from getOpeningBalances) { data: [ { account_number: '1930', debit_amount: 8000, credit_amount: 0 }, { account_number: '2099', debit_amount: 0, credit_amount: 8000 }, ], error: null, }, // period lines (OB entry excluded via .neq) { data: [ { account_number: '1930', debit_amount: 1000, credit_amount: 0 }, { account_number: '3001', debit_amount: 0, credit_amount: 1000 }, ], error: null, }, ], chart_of_accounts: [ { data: [ { account_number: '1930', account_name: 'Företagskonto', account_class: 1 }, { account_number: '2099', account_name: 'Årets resultat', account_class: 2 }, { account_number: '3001', account_name: 'Försäljning 25%', account_class: 3 }, ], error: null, }, ], } const result = await generateTrialBalance(supabase, 'company-1', 'period-2') // 1930: opening 8000 debit + period 1000 debit = closing 9000 debit const acc1930 = result.rows.find((r) => r.account_number === '1930')! expect(acc1930.opening_debit).toBe(8000) expect(acc1930.closing_debit).toBe(9000) expect(acc1930.closing_credit).toBe(0) // 2099: opening 8000 credit, no period activity const acc2099 = result.rows.find((r) => r.account_number === '2099')! expect(acc2099.opening_credit).toBe(8000) expect(acc2099.closing_credit).toBe(8000) // 3001: no opening, period 1000 credit const acc3001 = result.rows.find((r) => r.account_number === '3001')! expect(acc3001.opening_debit).toBe(0) expect(acc3001.closing_credit).toBe(1000) }) it('falls back to "Konto {number}" when account not in chart_of_accounts', async () => { mockResults = { fiscal_periods: [ { data: { period_start: '2024-01-01', opening_balance_entry_id: null }, error: null }, ], journal_entry_lines: [ { data: [ { account_number: '9999', debit_amount: 100, credit_amount: 0 }, ], error: null, }, ], chart_of_accounts: [ { data: [], error: null }, ], } const result = await generateTrialBalance(supabase, 'company-1', 'period-1') expect(result.rows[0].account_name).toBe('Konto 9999') }) it('derives account_class from first digit when account not in chart', async () => { mockResults = { fiscal_periods: [ { data: { period_start: '2024-01-01', opening_balance_entry_id: null }, error: null }, ], journal_entry_lines: [ { data: [ { account_number: '5410', debit_amount: 200, credit_amount: 0 }, ], error: null, }, ], chart_of_accounts: [ { data: [], error: null }, ], } const result = await generateTrialBalance(supabase, 'company-1', 'period-1') expect(result.rows[0].account_class).toBe(5) }) it('uses Math.round for monetary precision', async () => { mockResults = { fiscal_periods: [ { data: { period_start: '2024-01-01', opening_balance_entry_id: null }, error: null }, ], journal_entry_lines: [ { data: [ { account_number: '1930', debit_amount: 33.33, credit_amount: 0 }, { account_number: '1930', debit_amount: 33.33, credit_amount: 0 }, { account_number: '1930', debit_amount: 33.34, credit_amount: 0 }, { account_number: '3001', debit_amount: 0, credit_amount: 100 }, ], error: null, }, ], chart_of_accounts: [ { data: [ { account_number: '1930', account_name: 'Bank', account_class: 1 }, { account_number: '3001', account_name: 'Revenue', account_class: 3 }, ], error: null, }, ], } const result = await generateTrialBalance(supabase, 'company-1', 'period-1') expect(result.rows[0].closing_debit).toBe(100) expect(result.totalDebit).toBe(100) expect(result.totalCredit).toBe(100) expect(result.isBalanced).toBe(true) }) it('detects unbalanced entries (isBalanced=false)', async () => { mockResults = { fiscal_periods: [ { data: { period_start: '2024-01-01', opening_balance_entry_id: null }, error: null }, ], journal_entry_lines: [ { data: [ { account_number: '1930', debit_amount: 1000, credit_amount: 0 }, { account_number: '3001', debit_amount: 0, credit_amount: 999 }, ], error: null, }, ], chart_of_accounts: [ { data: [ { account_number: '1930', account_name: 'Bank', account_class: 1 }, { account_number: '3001', account_name: 'Revenue', account_class: 3 }, ], error: null, }, ], } const result = await generateTrialBalance(supabase, 'company-1', 'period-1') expect(result.totalDebit).toBe(1000) expect(result.totalCredit).toBe(999) expect(result.isBalanced).toBe(false) }) it('throws when lines query errors', async () => { mockResults = { fiscal_periods: [ { data: { period_start: '2024-01-01', opening_balance_entry_id: null }, error: null }, ], journal_entry_lines: [ { data: null, error: { message: 'DB error' } }, ], } await expect(generateTrialBalance(supabase, 'company-1', 'period-1')).rejects.toThrow('DB error') }) it('handles balanced two-account entry', async () => { mockResults = { fiscal_periods: [ { data: { period_start: '2024-01-01', opening_balance_entry_id: null }, error: null }, ], journal_entry_lines: [ { data: [ { account_number: '1930', debit_amount: 5000, credit_amount: 0 }, { account_number: '3001', debit_amount: 0, credit_amount: 5000 }, ], error: null, }, ], chart_of_accounts: [ { data: [ { account_number: '1930', account_name: 'Företagskonto', account_class: 1 }, { account_number: '3001', account_name: 'Försäljning 25%', account_class: 3 }, ], error: null, }, ], } const result = await generateTrialBalance(supabase, 'company-1', 'period-1') expect(result.rows).toHaveLength(2) expect(result.totalDebit).toBe(5000) expect(result.totalCredit).toBe(5000) expect(result.isBalanced).toBe(true) }) // ── Date-range tests ───────────────────────────────────────────── // The 4 reports (resultatrapport/balansrapport/income-statement/balance- // sheet) thread an optional { fromDate, toDate } through to the trial // balance. The engine must (a) skip the roll-forward query when fromDate // equals period_start, (b) roll prior in-period lines into IB when // fromDate is later, and (c) clamp period activity to the window. it('treats omitted range as parity with the full period', async () => { mockResults = { fiscal_periods: [ { data: { period_start: '2024-01-01', period_end: '2024-12-31', opening_balance_entry_id: null }, error: null, }, ], journal_entry_lines: [ { data: [ { account_number: '1930', debit_amount: 1000, credit_amount: 0 }, { account_number: '3001', debit_amount: 0, credit_amount: 1000 }, ], error: null, }, ], chart_of_accounts: [ { data: [ { account_number: '1930', account_name: 'Bank', account_class: 1 }, { account_number: '3001', account_name: 'Revenue', account_class: 3 }, ], error: null, }, ], } const result = await generateTrialBalance(supabase, 'company-1', 'period-1') // Same as the existing "balanced two-account" case — no roll-forward query // is consumed because no range is requested. expect(result.rows).toHaveLength(2) expect(result.totalDebit).toBe(1000) expect(result.totalCredit).toBe(1000) expect(result.isBalanced).toBe(true) }) it('skips the roll-forward query when fromDate equals period_start', async () => { mockResults = { fiscal_periods: [ { data: { period_start: '2024-01-01', period_end: '2024-12-31', opening_balance_entry_id: null }, error: null, }, ], journal_entry_lines: [ // Only the period query — no roll-forward fetch should be triggered. { data: [ { account_number: '1930', debit_amount: 500, credit_amount: 0 }, { account_number: '3001', debit_amount: 0, credit_amount: 500 }, ], error: null, }, ], chart_of_accounts: [ { data: [ { account_number: '1930', account_name: 'Bank', account_class: 1 }, { account_number: '3001', account_name: 'Revenue', account_class: 3 }, ], error: null, }, ], } const result = await generateTrialBalance(supabase, 'company-1', 'period-1', { fromDate: '2024-01-01', toDate: '2024-06-30', }) expect(result.rows[0].opening_debit).toBe(0) expect(result.rows[0].closing_debit).toBe(500) }) it('rolls prior in-period lines into IB when fromDate is after period_start', async () => { mockResults = { fiscal_periods: [ { data: { period_start: '2024-01-01', period_end: '2024-12-31', opening_balance_entry_id: null }, error: null, }, ], journal_entry_lines: [ // 1st consumption — roll-forward query for [2024-01-01, 2024-04-01). { data: [ { account_number: '1930', debit_amount: 2000, credit_amount: 0 }, { account_number: '3001', debit_amount: 0, credit_amount: 2000 }, ], error: null, }, // 2nd consumption — period activity for [2024-04-01, 2024-06-30]. { data: [ { account_number: '1930', debit_amount: 500, credit_amount: 0 }, { account_number: '3001', debit_amount: 0, credit_amount: 500 }, ], error: null, }, ], chart_of_accounts: [ { data: [ { account_number: '1930', account_name: 'Bank', account_class: 1 }, { account_number: '3001', account_name: 'Revenue', account_class: 3 }, ], error: null, }, ], } const result = await generateTrialBalance(supabase, 'company-1', 'period-1', { fromDate: '2024-04-01', toDate: '2024-06-30', }) // 1930: IB carries 2000 from Q1, period adds 500 → UB 2500 const acc1930 = result.rows.find((r) => r.account_number === '1930')! expect(acc1930.opening_debit).toBe(2000) expect(acc1930.period_debit).toBe(500) expect(acc1930.closing_debit).toBe(2500) // 3001: IB carries 2000 from Q1, period adds 500 → UB 2500 const acc3001 = result.rows.find((r) => r.account_number === '3001')! expect(acc3001.opening_credit).toBe(2000) expect(acc3001.period_credit).toBe(500) expect(acc3001.closing_credit).toBe(2500) expect(result.isBalanced).toBe(true) }) it('returns empty period activity when the range matches no lines', async () => { mockResults = { fiscal_periods: [ { data: { period_start: '2024-01-01', period_end: '2024-12-31', opening_balance_entry_id: null }, error: null, }, ], journal_entry_lines: [ // Roll-forward query — has prior activity { data: [ { account_number: '1930', debit_amount: 750, credit_amount: 0 }, { account_number: '3001', debit_amount: 0, credit_amount: 750 }, ], error: null, }, // Period query — no lines inside [2024-11-01, 2024-11-30] { data: [], error: null }, ], chart_of_accounts: [ { data: [ { account_number: '1930', account_name: 'Bank', account_class: 1 }, { account_number: '3001', account_name: 'Revenue', account_class: 3 }, ], error: null, }, ], } const result = await generateTrialBalance(supabase, 'company-1', 'period-1', { fromDate: '2024-11-01', toDate: '2024-11-30', }) const acc1930 = result.rows.find((r) => r.account_number === '1930')! expect(acc1930.opening_debit).toBe(750) expect(acc1930.period_debit).toBe(0) expect(acc1930.closing_debit).toBe(750) }) })