* fix(bookkeeping): negative item rows book on the opposite side, never as negative amounts A supplier-invoice item with a negative line_total (an öresavrundning row on 3740, a rabatt row) was copied straight into debit_amount, producing a line like "3740 debit -0.25". The entry balances arithmetically, so no trigger fired, but the verifikat page renders only positive amounts: the row showed empty and the visible debits (20 056,25) disagreed with the summa (20 056,00). Prod holds 14 such lines: 12 supplier registrations in 3 companies, 1 customer invoice (3004 credit -0.50), 1 storno mirroring a bad original. Why it occurred: the "one non-negative side per line" invariant lived nowhere. Zod allows negative items (they are legitimate), the engine only checked balance, and journal_entry_lines had no CHECK. Any producer that aggregates user rows could repeat it. What was removed or simplified: no new state. The privately-paid supplier path already flipped negative buckets to credit; that rule is now one helper (lib/bookkeeping/line-side.ts) shared by the supplier registration, cash-method and privately-paid generators and by the customer-invoice per-rate generator. The credit-note generator stops swapping sides and takes |net|, since its inputs now arrive on the correct side. Why this and not the proposed fix: patching only the supplier generator leaves MCP, templates and future producers free to repeat the class, and rejecting negative items at input would break real rabatt/avrundning rows. So the sign is fixed at three levels: producers flip the side, the engine refuses negative amounts before any write (JOURNAL_LINE_NEGATIVE_AMOUNT, Swedish message), and a NOT VALID CHECK on journal_entry_lines rejects new rows regardless of the writer. reverseEntry swaps on the net so a legacy negative line stornos into a well-formed line before the data repair runs. The 14 existing prod lines are repaired by a separate founder-approved SQL (flip to the opposite column, net unchanged); VALIDATE CONSTRAINT follows in a later migration once prod reports zero offending rows. Co-Authored-By: Claude Fable 5.1 <noreply@anthropic.com> Claude-Session: https://claude.ai/code/session_01YMJvTFitzKQYuv7ABUVFj9 * fix(bookkeeping): anchor foreign-currency 1510/1930 on the net of the revenue lines; flip salary buckets by side Skeptic findings on ab119d6ed: 1. A non-SEK customer invoice with a negative row (rabatt, avrundning on a separate revenue account) now lands that row on the debit side, but the 1510 (accrual) and 1930 (kontantmetod) anchors summed only credit_amount, so the entry was overstated by the row and threw "Verifikationen balanserar inte". Both anchors now use credit - debit. EUR test added for both paths. 2. Salary: arbetsgivaravgifter, semesteravsättning, pension and SLP buckets copied bucket.amount into debit_amount and the aggregated liability into credit_amount. A negative month (unpaid leave beyond gross) produced 7510 D -628,40, which the engine now refuses. Buckets and liabilities go through debitNatural/creditNatural so a negative month books 7510 K / 2731 D. Test added. 3. replaceOpeningBalanceEntry, the third engine write path, now runs the same non-negative guard as createDraftEntry and updateDraftEntry. 4. The credit-note comment claimed |net| is side-correct for every original; it is not for originals with a negative row (pre-existing, callers negate items with -Math.abs). Comment now states the actual behaviour and the known gap. Co-Authored-By: Claude Fable 5.1 <noreply@anthropic.com> * fix(bookkeeping): map JOURNAL_LINE_NEGATIVE_AMOUNT to a structured 400; supplier anchors flip side when the invoice nets below zero CodeRabbit on #2439: - JournalLineNegativeAmountError was not registered in isBookkeepingError / bookkeepingErrorResponse, so the journal-entry routes would have returned a generic 500 instead of the structured 400 with code and details. Added, with a test. - The three supplier balance anchors (2440 on registration, the payment account under kontantmetoden, the liability account for privately paid invoices) were fixed-credit lines. An invoice whose rows net below zero (a leverantörskreditfaktura keyed in as an invoice) produced a negative credit there, which the engine now refuses. The anchors go through creditNatural so such an invoice books 2440 D, as a supplier credit note would. Tests for all three paths. Co-Authored-By: Claude Fable 5.1 <noreply@anthropic.com> --------- Co-authored-by: Claude Fable 5.1 <noreply@anthropic.com>
287 lines
11 KiB
TypeScript
287 lines
11 KiB
TypeScript
import { describe, expect, it } from 'vitest'
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import { getPool } from '@/tests/pg/setup'
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import {
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insertBalancedLines,
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insertDraftJournalEntry,
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seedCompany,
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} from '@/tests/pg/fixtures'
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describe('engine.pg: triggers & RPCs that mocks cannot catch', () => {
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it('rejects a directly inserted posted journal entry with no lines', async () => {
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const { userId, companyId, fiscalPeriodId } = await seedCompany()
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await expect(
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getPool().query(
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`INSERT INTO public.journal_entries
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(user_id, company_id, fiscal_period_id, voucher_number, voucher_series,
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entry_date, description, source_type, status)
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VALUES ($1, $2, $3, 1, 'A', '2026-06-01', 'Direct posted insert', 'manual', 'posted')`,
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[userId, companyId, fiscalPeriodId],
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),
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).rejects.toThrow(/has zero total/i)
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})
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it('rejects an unbalanced directly inserted posted journal entry at constraint time', async () => {
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const { userId, companyId, fiscalPeriodId } = await seedCompany()
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const client = await getPool().connect()
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try {
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await client.query('BEGIN')
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const inserted = await client.query<{ id: string }>(
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`INSERT INTO public.journal_entries
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(user_id, company_id, fiscal_period_id, voucher_number, voucher_series,
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entry_date, description, source_type, status)
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VALUES ($1, $2, $3, 1, 'A', '2026-06-01', 'Direct posted insert', 'manual', 'posted')
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RETURNING id`,
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[userId, companyId, fiscalPeriodId],
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)
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await client.query(
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`INSERT INTO public.journal_entry_lines
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(journal_entry_id, account_number, debit_amount, credit_amount)
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VALUES ($1, '1930', 100, 0)`,
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[inserted.rows[0]!.id],
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)
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await expect(
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client.query('SET CONSTRAINTS check_balance_on_posted_insert IMMEDIATE'),
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).rejects.toThrow(/not balanced/i)
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} finally {
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await client.query('ROLLBACK').catch(() => {})
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client.release()
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}
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})
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it('allows balanced lines to follow a posted header in the same transaction', async () => {
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const { userId, companyId, fiscalPeriodId } = await seedCompany()
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const client = await getPool().connect()
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try {
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await client.query('BEGIN')
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const inserted = await client.query<{ id: string }>(
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`INSERT INTO public.journal_entries
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(user_id, company_id, fiscal_period_id, voucher_number, voucher_series,
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entry_date, description, source_type, status)
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VALUES ($1, $2, $3, 1, 'A', '2026-06-01', 'Direct posted insert', 'manual', 'posted')
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RETURNING id`,
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[userId, companyId, fiscalPeriodId],
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)
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await client.query(
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`INSERT INTO public.journal_entry_lines
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(journal_entry_id, account_number, debit_amount, credit_amount)
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VALUES ($1, '1930', 100, 0),
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($1, '3001', 0, 100)`,
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[inserted.rows[0]!.id],
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)
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await client.query('SET CONSTRAINTS check_balance_on_posted_insert IMMEDIATE')
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const persisted = await client.query<{ status: string }>(
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`SELECT status FROM public.journal_entries WHERE id = $1`,
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[inserted.rows[0]!.id],
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)
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expect(persisted.rows[0]!.status).toBe('posted')
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} finally {
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await client.query('ROLLBACK').catch(() => {})
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client.release()
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}
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})
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it('rejects INSERT into journal_entries when the fiscal period is closed', async () => {
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const { userId, companyId, fiscalPeriodId } = await seedCompany({ isClosed: true })
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await expect(
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insertDraftJournalEntry({ userId, companyId, fiscalPeriodId }),
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).rejects.toThrow(/locked\/closed fiscal period/i)
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})
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it('commit_journal_entry assigns sequential voucher numbers under concurrency', async () => {
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const { userId, companyId, fiscalPeriodId } = await seedCompany()
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const entryA = await insertDraftJournalEntry({ userId, companyId, fiscalPeriodId })
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const entryB = await insertDraftJournalEntry({ userId, companyId, fiscalPeriodId })
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await insertBalancedLines(entryA)
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await insertBalancedLines(entryB)
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// Two dedicated clients so the row-level lock on voucher_sequences is
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// actually exercised: not just a single connection serialising calls.
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const clientA = await getPool().connect()
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const clientB = await getPool().connect()
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try {
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const [resA, resB] = await Promise.all([
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clientA.query<{ voucher_number: number }>(
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`SELECT voucher_number FROM public.commit_journal_entry($1::uuid, $2::uuid)`,
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[companyId, entryA],
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),
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clientB.query<{ voucher_number: number }>(
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`SELECT voucher_number FROM public.commit_journal_entry($1::uuid, $2::uuid)`,
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[companyId, entryB],
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),
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])
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const numbers = [resA.rows[0]!.voucher_number, resB.rows[0]!.voucher_number].sort(
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(a, b) => a - b,
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)
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expect(numbers).toEqual([1, 2])
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} finally {
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clientA.release()
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clientB.release()
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}
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})
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it('rejects UPDATE to a posted journal entry (committed immutability)', async () => {
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const { userId, companyId, fiscalPeriodId } = await seedCompany()
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// Bypass commit_journal_entry with the direct-posted fixture. It inserts
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// balanced lines in the same transaction so the deferred insert balance
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// trigger accepts the setup before immutability is exercised below.
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const entryId = await insertDraftJournalEntry({
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userId,
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companyId,
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fiscalPeriodId,
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status: 'posted',
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voucherNumber: 1,
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})
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await expect(
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getPool().query(
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`UPDATE public.journal_entries SET description = 'tampered' WHERE id = $1`,
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[entryId],
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),
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).rejects.toThrow(/Cannot modify a posted journal entry/i)
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})
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it('next_voucher_number falls back to the company owner when auth.uid() is NULL', async () => {
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// The superuser pg connection has no Supabase JWT, so auth.uid() IS NULL:
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// exactly the service-role shape (repair scripts, cron) that used to fail
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// the voucher_sequences user_id NOT NULL check before ON CONFLICT could
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// arbitrate (commit_journal_entry got the fallback in 20260421170500;
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// next_voucher_number (the storno/correction path) did not until
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// 20260623130000).
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const { userId, companyId, fiscalPeriodId } = await seedCompany()
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const first = await getPool().query<{ n: number }>(
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`SELECT public.next_voucher_number($1::uuid, $2::uuid) AS n`,
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[companyId, fiscalPeriodId],
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)
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const second = await getPool().query<{ n: number }>(
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`SELECT public.next_voucher_number($1::uuid, $2::uuid) AS n`,
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[companyId, fiscalPeriodId],
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)
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expect(first.rows[0]!.n).toBe(1)
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expect(second.rows[0]!.n).toBe(2)
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// Attribution on the sequence row falls back to companies.created_by.
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const seq = await getPool().query<{ user_id: string }>(
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`SELECT user_id FROM public.voucher_sequences
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WHERE company_id = $1::uuid AND fiscal_period_id = $2::uuid AND voucher_series = 'A'`,
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[companyId, fiscalPeriodId],
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)
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expect(seq.rows[0]!.user_id).toBe(userId)
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})
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// reverseEntry() clears the period's IB link when it stornos an
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// opening_balance entry. enforce_opening_balance_immutability dictates the
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// shape of that write, and only a real Postgres can prove the ordering: a
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// mocked client accepts the single-statement version that the trigger
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// rejects, which is how a "fixed" storno can still leave the period pinned
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// to a cancelled IB (blocking year-end forever).
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it('enforce_opening_balance_immutability forces a two-step IB unlink', async () => {
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const { userId, companyId, fiscalPeriodId } = await seedCompany()
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const ibEntryId = await insertDraftJournalEntry({
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userId,
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companyId,
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fiscalPeriodId,
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status: 'posted',
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voucherNumber: 1,
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})
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// Linking is legal: the trigger only guards the pointer once it is set.
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await getPool().query(
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`UPDATE public.fiscal_periods
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SET opening_balance_entry_id = $2::uuid, opening_balances_set = true
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WHERE id = $1::uuid`,
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[fiscalPeriodId, ibEntryId],
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)
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// Clearing both columns at once still reads OLD.opening_balances_set =
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// true, so the trigger rejects it. This is the write reverseEntry must
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// never emit.
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await expect(
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getPool().query(
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`UPDATE public.fiscal_periods
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SET opening_balance_entry_id = NULL, opening_balances_set = false
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WHERE id = $1::uuid`,
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[fiscalPeriodId],
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),
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).rejects.toThrow(/opening balances are immutable once set/i)
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// Flag first, pointer second: the order reverseEntry uses.
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await getPool().query(
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`UPDATE public.fiscal_periods SET opening_balances_set = false WHERE id = $1::uuid`,
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[fiscalPeriodId],
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)
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await getPool().query(
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`UPDATE public.fiscal_periods SET opening_balance_entry_id = NULL WHERE id = $1::uuid`,
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[fiscalPeriodId],
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)
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const period = await getPool().query<{
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opening_balance_entry_id: string | null
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opening_balances_set: boolean
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}>(
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`SELECT opening_balance_entry_id, opening_balances_set
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FROM public.fiscal_periods WHERE id = $1::uuid`,
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[fiscalPeriodId],
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)
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expect(period.rows[0]!.opening_balance_entry_id).toBeNull()
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expect(period.rows[0]!.opening_balances_set).toBe(false)
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})
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})
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describe('engine.pg: journal_entry_lines_amounts_non_negative', () => {
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it('rejects a line with a negative debit_amount', async () => {
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const { userId, companyId, fiscalPeriodId } = await seedCompany()
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const entryId = await insertDraftJournalEntry({ userId, companyId, fiscalPeriodId })
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await expect(
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getPool().query(
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`INSERT INTO public.journal_entry_lines
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(journal_entry_id, account_number, debit_amount, credit_amount)
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VALUES ($1, '3740', -0.25, 0)`,
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[entryId],
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),
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).rejects.toThrow(/journal_entry_lines_amounts_non_negative/)
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})
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it('rejects a line with a negative credit_amount', async () => {
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const { userId, companyId, fiscalPeriodId } = await seedCompany()
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const entryId = await insertDraftJournalEntry({ userId, companyId, fiscalPeriodId })
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await expect(
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getPool().query(
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`INSERT INTO public.journal_entry_lines
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(journal_entry_id, account_number, debit_amount, credit_amount)
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VALUES ($1, '3004', 0, -0.5)`,
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[entryId],
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),
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).rejects.toThrow(/journal_entry_lines_amounts_non_negative/)
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})
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it('accepts the same amounts on the opposite side', async () => {
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const { userId, companyId, fiscalPeriodId } = await seedCompany()
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const entryId = await insertDraftJournalEntry({ userId, companyId, fiscalPeriodId })
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await getPool().query(
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`INSERT INTO public.journal_entry_lines
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(journal_entry_id, account_number, debit_amount, credit_amount)
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VALUES ($1, '3740', 0, 0.25),
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($1, '6110', 0.25, 0)`,
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[entryId],
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)
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const rows = await getPool().query<{ n: string }>(
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`SELECT count(*)::text AS n FROM public.journal_entry_lines WHERE journal_entry_id = $1`,
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[entryId],
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)
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expect(rows.rows[0]!.n).toBe('2')
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})
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})
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