Files
accounted/lib/pending-operations/__tests__/voucher-executors.test.ts
T
Jakob WennbergandClaude Opus 4.7 eb77ad50b5 feat(mcp): add create_voucher + correct_entry MCP tools (#448)
* feat(mcp): add create_voucher + correct_entry MCP tools

The MCP toolset had no way to post a journal entry outside the preset
workflows (categorize_transaction, create_invoice, …). That blocks
legitimate flows the engine already supports — K3 capitalization to BAS
1010, period-end accruals, FX adjustments, prepayments, and rättelseposter
for foreign reverse-charge VAT that landed on 2641 instead of 2614/2645.

create_voucher exposes the existing createJournalEntry() primitive:
arbitrary balanced lines, optional fiscal-period auto-resolution, staged
for human approval. correct_entry exposes correctEntry() (storno + new
corrected entry per BFL 5 kap 5§) so part of a posted verifikation can be
fixed without losing the legs that were right.

Both are HIGH risk in OPERATION_RISK_TIERS — the arbitrary account/amount/
period inputs make them compliance-critical despite being structurally
similar to uncategorize_transaction (medium). Approval flow unchanged; no
auto-commit, regardless of trust level.

Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>

* fix(mcp): address PR #448 review — voucher tools hardening

Greptile P1 + compliance bot findings, all in one pass.

commitCreateVoucher (commit.ts):
- Hardcode source_type to 'manual' instead of reading from params. A future
  direct-staging path or hand-inserted pending_operations row could
  otherwise inject 'bank_transaction'/'invoice_created'/etc. and corrupt
  the audit-trail origin.
- Re-validate balance defensively before reaching the engine, so a tampered
  params row surfaces a clean Swedish 400 instead of an opaque engine error.

gnubok_create_voucher (server.ts):
- Validate the explicit fiscal_period_id when supplied: confirm it exists,
  is open (is_closed = false), and that entry_date falls within its span.
  Without this, a closed/locked period was only caught at commit-time with
  a generic DB-trigger error.
- Throw at staging when any line targets an account that's missing from
  chart_of_accounts or marked inactive, rather than relying on the
  approver to spot the advisory flag.
- Remove source_type from the staged params blob entirely — the executor
  ignores it anyway, no point letting it travel through.
- Add a comment that the staging-time period-lock check is advisory and
  the executor is the authoritative guard, so future cleanup doesn't
  remove either as 'redundant'.

Descriptions:
- gnubok_correct_entry now explicitly notes that the storno + corrected
  entries land in the original period (defends against compliance bot's
  speculative "different period" concern recurring on future reviews).
- Both tools' tax_code field gets a note that the BAS account number
  drives momsdeklaration ruta mapping, not tax_code — guards against an
  LLM treating tax_code as the VAT-routing dial.

commitCorrectEntry (commit.ts):
- Add a comment pointing at storno-service.ts:99,102,195,198 to make the
  "uses original period and date" invariant explicit in this file.

Tests:
- +2 voucher-executors cases: source_type tampering is ignored, unbalanced
  params return 400.
- +10 new voucher-tools tests (MCP layer): unbalanced, closed explicit
  period, missing explicit period, entry_date outside period, unknown
  account, inactive account, happy path + correct_entry registration +
  unbalanced replacement.

720 tests pass in the impacted suites; full suite 2998/2998.

Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>

---------

Co-authored-by: Claude Opus 4.7 (1M context) <noreply@anthropic.com>
2026-05-12 17:16:39 +02:00

426 lines
15 KiB
TypeScript

/**
* Unit tests for commitCreateVoucher and commitCorrectEntry executors.
* The executors aren't exported individually, so we drive them through the
* public `commitPendingOperation` dispatcher.
*/
import { describe, it, expect, vi, beforeEach } from 'vitest'
import { eventBus } from '@/lib/events/bus'
import { createQueuedMockSupabase, makeJournalEntry } from '@/tests/helpers'
import type { PendingOperation } from '@/types'
vi.mock('@/lib/bookkeeping/engine', async () => {
const actual = await vi.importActual<typeof import('@/lib/bookkeeping/engine')>(
'@/lib/bookkeeping/engine'
)
return {
...actual,
createJournalEntry: vi.fn(),
findFiscalPeriod: vi.fn(),
}
})
vi.mock('@/lib/core/bookkeeping/storno-service', async () => {
const actual = await vi.importActual<typeof import('@/lib/core/bookkeeping/storno-service')>(
'@/lib/core/bookkeeping/storno-service'
)
return {
...actual,
correctEntry: vi.fn(),
}
})
import { commitPendingOperation } from '../commit'
import { createJournalEntry, findFiscalPeriod } from '@/lib/bookkeeping/engine'
import { correctEntry } from '@/lib/core/bookkeeping/storno-service'
function makePendingOp(overrides: Partial<PendingOperation>): PendingOperation {
return {
id: 'op-1',
user_id: 'user-1',
company_id: 'company-1',
operation_type: 'create_voucher',
status: 'pending',
title: 'test',
params: {},
preview_data: {},
result_data: null,
actor_type: 'user',
actor_id: null,
actor_label: null,
risk_level: 'high',
created_at: '2026-05-12T00:00:00Z',
resolved_at: null,
updated_at: '2026-05-12T00:00:00Z',
...overrides,
} as PendingOperation
}
beforeEach(() => {
vi.clearAllMocks()
eventBus.clear()
})
// ─── create_voucher ─────────────────────────────────────────────────
describe('commitPendingOperation: create_voucher', () => {
it('happy path: posts a balanced entry with the provided fiscal_period_id', async () => {
vi.mocked(createJournalEntry).mockResolvedValueOnce(
makeJournalEntry({ id: 'je-100', voucher_number: 42, voucher_series: 'A' })
)
const { supabase, enqueue } = createQueuedMockSupabase()
enqueue({ data: { id: 'op-1' }, error: null }) // CAS claim
enqueue({ data: null, error: null }) // dispatcher's commit update
const op = makePendingOp({
params: {
entry_date: '2026-05-12',
description: 'Capitalize Cursor subscription to 1010',
fiscal_period_id: 'fp-1',
lines: [
{ account_number: '1010', debit_amount: 250, credit_amount: 0 },
{ account_number: '1930', debit_amount: 0, credit_amount: 250 },
],
},
})
const result = await commitPendingOperation(supabase as never, 'user-1', 'company-1', op)
expect(result.status).toBe('committed')
expect(result.data).toMatchObject({
journal_entry_id: 'je-100',
voucher_number: 42,
voucher_series: 'A',
fiscal_period_id: 'fp-1',
})
expect(createJournalEntry).toHaveBeenCalledWith(
expect.anything(),
'company-1',
'user-1',
expect.objectContaining({
fiscal_period_id: 'fp-1',
entry_date: '2026-05-12',
description: 'Capitalize Cursor subscription to 1010',
source_type: 'manual',
}),
'mcp_create_voucher'
)
// findFiscalPeriod must NOT be called when fiscal_period_id is supplied —
// it's the caller's explicit choice.
expect(findFiscalPeriod).not.toHaveBeenCalled()
})
it('resolves fiscal_period from entry_date when omitted', async () => {
vi.mocked(findFiscalPeriod).mockResolvedValueOnce('fp-resolved')
vi.mocked(createJournalEntry).mockResolvedValueOnce(
makeJournalEntry({ id: 'je-101', voucher_number: 7 })
)
const { supabase, enqueue } = createQueuedMockSupabase()
enqueue({ data: { id: 'op-1' }, error: null }) // CAS claim
enqueue({ data: null, error: null }) // dispatcher's commit update
const op = makePendingOp({
params: {
entry_date: '2026-05-12',
description: 'no fiscal_period_id',
lines: [
{ account_number: '5410', debit_amount: 100, credit_amount: 0 },
{ account_number: '1930', debit_amount: 0, credit_amount: 100 },
],
},
})
const result = await commitPendingOperation(supabase as never, 'user-1', 'company-1', op)
expect(result.status).toBe('committed')
expect(result.data).toMatchObject({ fiscal_period_id: 'fp-resolved' })
expect(findFiscalPeriod).toHaveBeenCalledWith(expect.anything(), 'company-1', '2026-05-12')
})
it('returns 400 in Swedish when no fiscal period covers the date', async () => {
vi.mocked(findFiscalPeriod).mockResolvedValueOnce(null)
const { supabase, enqueue } = createQueuedMockSupabase()
enqueue({ data: { id: 'op-1' }, error: null }) // CAS claim
enqueue({ data: null, error: null }) // dispatcher's reject update
const op = makePendingOp({
params: {
entry_date: '2027-12-31',
description: 'far-future date',
lines: [
{ account_number: '5410', debit_amount: 100, credit_amount: 0 },
{ account_number: '1930', debit_amount: 0, credit_amount: 100 },
],
},
})
const result = await commitPendingOperation(supabase as never, 'user-1', 'company-1', op)
expect(result.status).toBe('failed')
expect(result.http_status).toBe(400)
expect(result.error).toMatch(/räkenskapsperiod/i)
expect(createJournalEntry).not.toHaveBeenCalled()
})
it('returns 400 when required fields are missing', async () => {
const { supabase, enqueue } = createQueuedMockSupabase()
enqueue({ data: { id: 'op-1' }, error: null }) // CAS claim
enqueue({ data: null, error: null }) // dispatcher's reject update
const op = makePendingOp({
params: {
entry_date: '2026-05-12',
// missing description and lines
},
})
const result = await commitPendingOperation(supabase as never, 'user-1', 'company-1', op)
expect(result.status).toBe('failed')
expect(result.http_status).toBe(400)
expect(createJournalEntry).not.toHaveBeenCalled()
})
it('hardcodes source_type to manual even if params.source_type is tampered', async () => {
vi.mocked(createJournalEntry).mockResolvedValueOnce(
makeJournalEntry({ id: 'je-tamper', voucher_number: 8 })
)
const { supabase, enqueue } = createQueuedMockSupabase()
enqueue({ data: { id: 'op-1' }, error: null }) // CAS claim
enqueue({ data: null, error: null }) // dispatcher's commit update
const op = makePendingOp({
params: {
entry_date: '2026-05-12',
description: 'attempt to spoof source_type',
fiscal_period_id: 'fp-1',
// Direct DB insert or future stager could put anything here.
source_type: 'bank_transaction',
lines: [
{ account_number: '1010', debit_amount: 100, credit_amount: 0 },
{ account_number: '1930', debit_amount: 0, credit_amount: 100 },
],
},
})
const result = await commitPendingOperation(supabase as never, 'user-1', 'company-1', op)
expect(result.status).toBe('committed')
// Critical assertion: source_type is ALWAYS 'manual', never the
// caller-supplied value. Bypassing this lets a tampered operation
// misrepresent the audit trail as a bank-feed or invoice entry.
expect(createJournalEntry).toHaveBeenCalledWith(
expect.anything(),
'company-1',
'user-1',
expect.objectContaining({ source_type: 'manual' }),
'mcp_create_voucher'
)
expect(createJournalEntry).not.toHaveBeenCalledWith(
expect.anything(),
expect.anything(),
expect.anything(),
expect.objectContaining({ source_type: 'bank_transaction' }),
expect.anything()
)
})
it('returns 400 with Swedish error when params are unbalanced (tamper defense)', async () => {
const { supabase, enqueue } = createQueuedMockSupabase()
enqueue({ data: { id: 'op-1' }, error: null }) // CAS claim
enqueue({ data: null, error: null }) // dispatcher's reject update
const op = makePendingOp({
params: {
entry_date: '2026-05-12',
description: 'tampered: debit ≠ credit',
fiscal_period_id: 'fp-1',
// The MCP tool validates balance before staging, but a hand-inserted
// pending_operations row could bypass that. The executor's own
// validateBalance() gate catches it before reaching the engine.
lines: [
{ account_number: '1010', debit_amount: 1000, credit_amount: 0 },
{ account_number: '1930', debit_amount: 0, credit_amount: 800 },
],
},
})
const result = await commitPendingOperation(supabase as never, 'user-1', 'company-1', op)
expect(result.status).toBe('failed')
expect(result.http_status).toBe(400)
expect(result.error).toMatch(/balanserar inte/i)
expect(createJournalEntry).not.toHaveBeenCalled()
})
})
// ─── correct_entry ──────────────────────────────────────────────────
describe('commitPendingOperation: correct_entry', () => {
it('happy path: posts storno + corrected for a posted entry in an open period', async () => {
vi.mocked(correctEntry).mockResolvedValueOnce({
reversal: makeJournalEntry({ id: 'je-storno', voucher_number: 50 }),
corrected: makeJournalEntry({ id: 'je-corrected', voucher_number: 51 }),
})
const { supabase, enqueue } = createQueuedMockSupabase()
enqueue({ data: { id: 'op-1' }, error: null }) // CAS claim
enqueue({
data: {
id: 'je-original',
status: 'posted',
fiscal_period_id: 'fp-1',
fiscal_periods: { is_closed: false },
},
error: null,
}) // executor's pre-flight fetch
enqueue({ data: null, error: null }) // dispatcher's commit update
const op = makePendingOp({
operation_type: 'correct_entry',
params: {
entry_id: 'je-original',
lines: [
{ account_number: '2645', debit_amount: 250, credit_amount: 0 },
{ account_number: '2614', debit_amount: 0, credit_amount: 250 },
],
},
})
const result = await commitPendingOperation(supabase as never, 'user-1', 'company-1', op)
expect(result.status).toBe('committed')
expect(result.data).toMatchObject({
original_entry_id: 'je-original',
storno_entry_id: 'je-storno',
corrected_entry_id: 'je-corrected',
storno_voucher_number: 50,
corrected_voucher_number: 51,
})
expect(correctEntry).toHaveBeenCalledWith(
expect.anything(),
'company-1',
'user-1',
'je-original',
expect.arrayContaining([
expect.objectContaining({ account_number: '2645' }),
expect.objectContaining({ account_number: '2614' }),
])
)
})
it('returns 404 when the original entry does not exist', async () => {
const { supabase, enqueue } = createQueuedMockSupabase()
enqueue({ data: { id: 'op-1' }, error: null }) // CAS claim
enqueue({ data: null, error: null }) // executor's pre-flight fetch (no row)
enqueue({ data: null, error: null }) // dispatcher's reject update
const op = makePendingOp({
operation_type: 'correct_entry',
params: {
entry_id: 'je-missing',
lines: [
{ account_number: '5410', debit_amount: 100, credit_amount: 0 },
{ account_number: '1930', debit_amount: 0, credit_amount: 100 },
],
},
})
const result = await commitPendingOperation(supabase as never, 'user-1', 'company-1', op)
expect(result.status).toBe('rejected')
expect(result.auto_rejected).toBe(true)
expect(result.http_status).toBe(404)
expect(correctEntry).not.toHaveBeenCalled()
})
it('returns 409 when the original entry is not posted', async () => {
const { supabase, enqueue } = createQueuedMockSupabase()
enqueue({ data: { id: 'op-1' }, error: null }) // CAS claim
enqueue({
data: {
id: 'je-draft',
status: 'draft',
fiscal_period_id: 'fp-1',
fiscal_periods: { is_closed: false },
},
error: null,
}) // executor's pre-flight fetch
enqueue({ data: null, error: null }) // dispatcher's reject update
const op = makePendingOp({
operation_type: 'correct_entry',
params: {
entry_id: 'je-draft',
lines: [
{ account_number: '5410', debit_amount: 100, credit_amount: 0 },
{ account_number: '1930', debit_amount: 0, credit_amount: 100 },
],
},
})
const result = await commitPendingOperation(supabase as never, 'user-1', 'company-1', op)
expect(result.status).toBe('rejected')
expect(result.http_status).toBe(409)
expect(result.error).toMatch(/bokförda verifikationer/)
expect(correctEntry).not.toHaveBeenCalled()
})
it('returns 409 with omprövning hint when the period is closed', async () => {
const { supabase, enqueue } = createQueuedMockSupabase()
enqueue({ data: { id: 'op-1' }, error: null }) // CAS claim
enqueue({
data: {
id: 'je-original',
status: 'posted',
fiscal_period_id: 'fp-1',
fiscal_periods: { is_closed: true },
},
error: null,
}) // executor's pre-flight fetch
enqueue({ data: null, error: null }) // dispatcher's reject update
const op = makePendingOp({
operation_type: 'correct_entry',
params: {
entry_id: 'je-original',
lines: [
{ account_number: '5410', debit_amount: 100, credit_amount: 0 },
{ account_number: '1930', debit_amount: 0, credit_amount: 100 },
],
},
})
const result = await commitPendingOperation(supabase as never, 'user-1', 'company-1', op)
expect(result.status).toBe('rejected')
expect(result.http_status).toBe(409)
expect(result.error).toMatch(/omprövning/i)
expect(correctEntry).not.toHaveBeenCalled()
})
it('returns 400 when required fields are missing', async () => {
const { supabase, enqueue } = createQueuedMockSupabase()
enqueue({ data: { id: 'op-1' }, error: null }) // CAS claim
enqueue({ data: null, error: null }) // dispatcher's reject update
const op = makePendingOp({
operation_type: 'correct_entry',
params: {
entry_id: 'je-1',
// missing lines
},
})
const result = await commitPendingOperation(supabase as never, 'user-1', 'company-1', op)
expect(result.status).toBe('failed')
expect(result.http_status).toBe(400)
expect(correctEntry).not.toHaveBeenCalled()
})
})