Files
accounted/lib/reports/journal-register.ts
T
Jakob WennbergandClaude Opus 4.6 0742dc7e8d fix: resolve BFL compliance violations in general ledger and trial balance (#106)
* fix: resolve BFL compliance violations in general ledger and trial balance

Fix two compliance violations and a pre-existing double-counting bug:

1. .in(entryIds) truncation (BFL 5:2 completeness) — general-ledger.ts and
   journal-register.ts used .in() with dynamic ID arrays that silently
   truncate at ~1000 rows. Migrated to joined queries with fetchAllRows
   pagination, matching the pattern already used by trial-balance.ts.

2. Trial balance missing IB columns (BFNAR 2013:2) — opening_debit and
   opening_credit were hardcoded to 0. Now computed from the
   opening_balance_entry (set by year-end closing) or by summing prior-
   period entries as a fallback.

3. Double-counting after year-end closing — the opening_balance_entry's
   lines were counted as both IB and period activity. Now excluded from
   period queries via .neq() when the OB entry exists.

Extracted shared getOpeningBalances() helper used by both trial balance
and general ledger. Refactored test mocks from positional arrays to
table-keyed queues for readability.

Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>

* fix: add pagination and user_id filter to OB entry query

Address review feedback: the obEntryId fast path in getOpeningBalances
used a bare single-shot query without fetchAllRows (inconsistent with
the PR's truncation fix) and lacked the user_id defense-in-depth
filter required by CLAUDE.md guidelines.

Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>

---------

Co-authored-by: Claude Opus 4.6 (1M context) <noreply@anthropic.com>
2026-03-23 19:10:00 +01:00

171 lines
5.7 KiB
TypeScript

import type { SupabaseClient } from '@supabase/supabase-js'
import { fetchAllRows } from '@/lib/supabase/fetch-all'
export interface JournalRegisterLine {
account_number: string
account_name: string
debit: number
credit: number
}
export interface JournalRegisterEntry {
voucher_series: string
voucher_number: number
date: string
description: string
source_type: string
status: string
lines: JournalRegisterLine[]
total_debit: number
total_credit: number
}
export interface JournalRegisterReport {
entries: JournalRegisterEntry[]
total_entries: number
total_debit: number
total_credit: number
period: { start: string; end: string }
}
/**
* Generate journal register (grundbok) for a fiscal period.
* BFL 5 kap. 1 § — registreringsordning: all vouchers in chronological registration order.
*
* Uses a joined query with pagination to handle any number of entries.
* Avoids the broken .in(entryIds) pattern that silently truncated at 1000 rows.
*
* Unlike the general ledger and trial balance, the grundbok includes ALL
* entries — the opening_balance_entry is NOT excluded, because it is a
* real voucher that should appear in registration order.
*/
export async function generateJournalRegister(
supabase: SupabaseClient,
userId: string,
periodId: string
): Promise<JournalRegisterReport> {
// Get fiscal period dates
const { data: period } = await supabase
.from('fiscal_periods')
.select('period_start, period_end')
.eq('id', periodId)
.eq('user_id', userId)
.single()
if (!period) {
return { entries: [], total_entries: 0, total_debit: 0, total_credit: 0, period: { start: '', end: '' } }
}
// Fetch all lines with joined entry data — single paginated query,
// no entry ID array, no truncation at 1000 rows
// Supabase types !inner joins as arrays; for many-to-one (line → entry)
// it returns a single object at runtime. Cast via `as any` on the query.
const rawLines = await fetchAllRows<{
account_number: string
debit_amount: number
credit_amount: number
journal_entry_id: string
journal_entries: {
id: string
entry_date: string
voucher_number: number
voucher_series: string
description: string
source_type: string
status: string
}
}>(({ from, to }) =>
supabase
.from('journal_entry_lines')
.select('account_number, debit_amount, credit_amount, journal_entry_id, journal_entries!inner(id, entry_date, voucher_number, voucher_series, description, source_type, status, user_id, fiscal_period_id)')
.eq('journal_entries.user_id', userId)
.eq('journal_entries.fiscal_period_id', periodId)
.in('journal_entries.status', ['posted', 'reversed'])
// eslint-disable-next-line @typescript-eslint/no-explicit-any
.range(from, to) as any
)
if (rawLines.length === 0) {
return { entries: [], total_entries: 0, total_debit: 0, total_credit: 0, period: { start: period.period_start, end: period.period_end } }
}
// Fetch account names
const accounts = await fetchAllRows<{ account_number: string; account_name: string }>(({ from, to }) =>
supabase
.from('chart_of_accounts')
.select('account_number, account_name')
.eq('user_id', userId)
.range(from, to)
)
const accountNameMap = new Map<string, string>()
for (const acc of accounts) {
accountNameMap.set(acc.account_number, acc.account_name)
}
// Extract unique entries and group lines by entry
const entryMap = new Map<string, typeof rawLines[0]['journal_entries']>()
const linesByEntry = new Map<string, JournalRegisterLine[]>()
for (const line of rawLines) {
const entryId = line.journal_entry_id
const entry = line.journal_entries
if (!entryMap.has(entryId)) {
entryMap.set(entryId, entry)
}
if (!linesByEntry.has(entryId)) {
linesByEntry.set(entryId, [])
}
linesByEntry.get(entryId)!.push({
account_number: line.account_number,
account_name: accountNameMap.get(line.account_number) || `Konto ${line.account_number}`,
debit: Math.round((Number(line.debit_amount) || 0) * 100) / 100,
credit: Math.round((Number(line.credit_amount) || 0) * 100) / 100,
})
}
// Build entries sorted by voucher_series, then voucher_number (registration order)
const sortedEntries = Array.from(entryMap.entries())
.sort(([, a], [, b]) => {
const seriesCompare = (a.voucher_series || 'A').localeCompare(b.voucher_series || 'A')
if (seriesCompare !== 0) return seriesCompare
return a.voucher_number - b.voucher_number
})
const result: JournalRegisterEntry[] = sortedEntries.map(([entryId, entry]) => {
const entryLines = linesByEntry.get(entryId) || []
// Sort lines by account number within each entry
entryLines.sort((a, b) => a.account_number.localeCompare(b.account_number))
const totalDebit = entryLines.reduce((sum, l) => sum + l.debit, 0)
const totalCredit = entryLines.reduce((sum, l) => sum + l.credit, 0)
return {
voucher_series: entry.voucher_series || 'A',
voucher_number: entry.voucher_number,
date: entry.entry_date,
description: entry.description || '',
source_type: entry.source_type || '',
status: entry.status,
lines: entryLines,
total_debit: Math.round(totalDebit * 100) / 100,
total_credit: Math.round(totalCredit * 100) / 100,
}
})
const grandTotalDebit = result.reduce((sum, e) => sum + e.total_debit, 0)
const grandTotalCredit = result.reduce((sum, e) => sum + e.total_credit, 0)
return {
entries: result,
total_entries: result.length,
total_debit: Math.round(grandTotalDebit * 100) / 100,
total_credit: Math.round(grandTotalCredit * 100) / 100,
period: { start: period.period_start, end: period.period_end },
}
}