Files
accounted/lib/reports/__tests__/journal-register.test.ts
T
Jakob WennbergandClaude Opus 4.6 91e2c1705a feat: per-line VAT, invoice document types, ledger-based VAT declaration, bank reconciliation, and pagination
Per-line VAT rates:
- Add generatePerRateLines() to group invoice items by vat_rate with separate
  revenue + VAT lines per rate group (invoice-entries.ts)
- Add getAvailableVatRates() and getVatTreatmentForRate() (vat-rules.ts)
- PDF template shows per-line VAT column and per-rate totals for mixed-rate invoices
- Invoice create/review UI supports per-line rate selection
- Types: add vat_rate/vat_amount to InvoiceItem, vat_rate to CreateInvoiceItemInput

Invoice document types (proforma, delivery note):
- Add InvoiceDocumentType, document_type and converted_from_id to Invoice type
- PDF hides prices for delivery notes, adds proforma notice
- Email templates support all document types
- mark-paid skips journal entries for non-invoice document types
- Migration 031: invoice_document_type

Accounting method support:
- Add AccountingMethod type (accrual/cash)
- Migration 032: add_accounting_method column to company_settings

VAT declaration rewrite:
- Rewrite to read directly from general ledger (26xx/3xxx account lines)
  instead of aggregating invoices/transactions/receipts
- ACCOUNT_RUTA mapping drives momsdeklaration boxes from GL balances

Bank reconciliation:
- Transaction ingest now pre-fetches unlinked GL lines and attempts
  auto-reconciliation during import
- Add transaction.reconciled event type
- Add ReconciliationMethod type and reconciliation_method on Transaction
- Migration 030: bank_reconciliation
- New reconciliation engine, API routes, and BankReconciliationView component

Pagination (fetchAllRows):
- New lib/supabase/fetch-all.ts overcomes PostgREST 1000-row limit
- Adopted in all report generators, SIE/SRU export, account list APIs

Fiscal period validation:
- New validate-period-duration.ts enforces max 18 months per BFL 3 kap.
- Applied in period-service.ts and fiscal-periods API

Account mapper simplification:
- Remove Levenshtein/fuzzy matching, use exact account number match only

Swedbank parser improvements:
- Support abbreviated headers (Clnr, Bokfdag, Radnr)
- Use Referens column as counterparty

Chart of accounts management:
- Add DELETE endpoint with system account and usage protection
- PUT uses partial updates
- New AccountCombobox, AddAccountDialog, EditAccountDialog, ChartOfAccountsManager

Tax deadline corrections:
- Rewrite inkomstdeklaration_ab using Skatteverket lookup table
- Rewrite arsredovisning deadline to 7 months after FY end per ÅRL 8:3

Onboarding first fiscal year:
- Add first fiscal year toggle with date pickers and 18-month validation

UI terminology:
- Change "okategoriserad/kategorisera" to "obokförd/bokföra" throughout

Report column fix:
- Fix start_date/end_date to period_start/period_end in report queries

Supplier invoice input:
- CreateSupplierInvoiceItemInput uses amount field (legacy quantity/unit_price kept)

Misc:
- SIE import uses upsert for idempotent account creation
- account-descriptions.ts falls back to BAS reference data
- Add invoice_default_notes to CompanySettings
- Update CLAUDE.md to reflect current project state

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
2026-02-21 14:57:15 +01:00

204 lines
7.4 KiB
TypeScript

import { describe, it, expect, vi, beforeEach } from 'vitest'
// ============================================================
// Mock — sequential result queue
// ============================================================
let resultIdx: number
let results: Array<{ data?: unknown; error?: unknown }>
function makeBuilder() {
const b: Record<string, unknown> = {}
for (const m of ['select', 'eq', 'in', 'order', 'range']) {
b[m] = vi.fn().mockReturnValue(b)
}
b.single = vi.fn().mockImplementation(async () => results[resultIdx++] ?? { data: null, error: null })
b.then = (resolve: (v: unknown) => void) => resolve(results[resultIdx++] ?? { data: null, error: null })
return b
}
function makeClient() {
return {
from: vi.fn().mockImplementation(() => makeBuilder()),
}
}
vi.mock('@/lib/supabase/server', () => ({
createClient: vi.fn(async () => makeClient()),
}))
import { generateJournalRegister } from '../journal-register'
beforeEach(() => {
vi.clearAllMocks()
resultIdx = 0
results = []
})
describe('generateJournalRegister', () => {
it('returns empty report when no fiscal period found', async () => {
results = [
{ data: null, error: null },
]
const report = await generateJournalRegister('user-1', 'period-1')
expect(report.entries).toEqual([])
expect(report.total_entries).toBe(0)
expect(report.period).toEqual({ start: '', end: '' })
})
it('returns empty report when no entries in period', async () => {
results = [
{ data: { period_start: '2024-01-01', period_end: '2024-12-31' }, error: null },
{ data: [], error: null },
]
const report = await generateJournalRegister('user-1', 'period-1')
expect(report.entries).toEqual([])
expect(report.total_entries).toBe(0)
expect(report.period).toEqual({ start: '2024-01-01', end: '2024-12-31' })
})
it('produces entries in registration order with correct totals', async () => {
results = [
// 0: fiscal_periods.single()
{ data: { period_start: '2024-01-01', period_end: '2024-12-31' }, error: null },
// 1: journal_entries (already ordered by series/number)
{
data: [
{ id: 'e1', entry_date: '2024-01-15', voucher_number: 1, voucher_series: 'A', description: 'Sale invoice', source_type: 'invoice', status: 'posted' },
{ id: 'e2', entry_date: '2024-02-01', voucher_number: 2, voucher_series: 'A', description: 'Payment', source_type: 'transaction', status: 'posted' },
],
error: null,
},
// 2: journal_entry_lines
{
data: [
{ account_number: '1510', debit_amount: 1250, credit_amount: 0, journal_entry_id: 'e1' },
{ account_number: '3001', debit_amount: 0, credit_amount: 1000, journal_entry_id: 'e1' },
{ account_number: '2611', debit_amount: 0, credit_amount: 250, journal_entry_id: 'e1' },
{ account_number: '1930', debit_amount: 1250, credit_amount: 0, journal_entry_id: 'e2' },
{ account_number: '1510', debit_amount: 0, credit_amount: 1250, journal_entry_id: 'e2' },
],
error: null,
},
// 3: chart_of_accounts
{
data: [
{ account_number: '1510', account_name: 'Kundfordringar' },
{ account_number: '1930', account_name: 'Företagskonto' },
{ account_number: '2611', account_name: 'Utgående moms 25%' },
{ account_number: '3001', account_name: 'Försäljning 25%' },
],
error: null,
},
]
const report = await generateJournalRegister('user-1', 'period-1')
expect(report.total_entries).toBe(2)
expect(report.entries[0].voucher_number).toBe(1)
expect(report.entries[1].voucher_number).toBe(2)
// Entry 1: sale invoice
expect(report.entries[0].total_debit).toBe(1250)
expect(report.entries[0].total_credit).toBe(1250)
expect(report.entries[0].lines).toHaveLength(3)
// Lines sorted by account number
expect(report.entries[0].lines[0].account_number).toBe('1510')
expect(report.entries[0].lines[1].account_number).toBe('2611')
expect(report.entries[0].lines[2].account_number).toBe('3001')
// Grand totals
expect(report.total_debit).toBe(2500)
expect(report.total_credit).toBe(2500)
})
it('includes reversed entries with correct status', async () => {
results = [
{ data: { period_start: '2024-01-01', period_end: '2024-12-31' }, error: null },
{
data: [
{ id: 'e1', entry_date: '2024-01-15', voucher_number: 1, voucher_series: 'A', description: 'Original', source_type: 'manual', status: 'reversed' },
{ id: 'e2', entry_date: '2024-01-16', voucher_number: 2, voucher_series: 'A', description: 'Reversal', source_type: 'manual', status: 'posted' },
],
error: null,
},
{
data: [
{ account_number: '1930', debit_amount: 500, credit_amount: 0, journal_entry_id: 'e1' },
{ account_number: '5410', debit_amount: 0, credit_amount: 500, journal_entry_id: 'e1' },
{ account_number: '5410', debit_amount: 500, credit_amount: 0, journal_entry_id: 'e2' },
{ account_number: '1930', debit_amount: 0, credit_amount: 500, journal_entry_id: 'e2' },
],
error: null,
},
{ data: [], error: null },
]
const report = await generateJournalRegister('user-1', 'period-1')
expect(report.entries[0].status).toBe('reversed')
expect(report.entries[1].status).toBe('posted')
expect(report.total_entries).toBe(2)
})
it('resolves account names from chart_of_accounts', async () => {
results = [
{ data: { period_start: '2024-01-01', period_end: '2024-12-31' }, error: null },
{
data: [
{ id: 'e1', entry_date: '2024-01-15', voucher_number: 1, voucher_series: 'A', description: 'Test', source_type: 'manual', status: 'posted' },
],
error: null,
},
{
data: [
{ account_number: '1930', debit_amount: 100, credit_amount: 0, journal_entry_id: 'e1' },
{ account_number: '9999', debit_amount: 0, credit_amount: 100, journal_entry_id: 'e1' },
],
error: null,
},
{
data: [
{ account_number: '1930', account_name: 'Företagskonto' },
],
error: null,
},
]
const report = await generateJournalRegister('user-1', 'period-1')
const line1930 = report.entries[0].lines.find((l) => l.account_number === '1930')!
expect(line1930.account_name).toBe('Företagskonto')
// Unknown account gets fallback name
const line9999 = report.entries[0].lines.find((l) => l.account_number === '9999')!
expect(line9999.account_name).toBe('Konto 9999')
})
it('defaults voucher_series to A when null', async () => {
results = [
{ data: { period_start: '2024-01-01', period_end: '2024-12-31' }, error: null },
{
data: [
{ id: 'e1', entry_date: '2024-01-15', voucher_number: 1, voucher_series: null, description: 'No series', source_type: 'manual', status: 'posted' },
],
error: null,
},
{
data: [
{ account_number: '1930', debit_amount: 100, credit_amount: 0, journal_entry_id: 'e1' },
{ account_number: '3001', debit_amount: 0, credit_amount: 100, journal_entry_id: 'e1' },
],
error: null,
},
{ data: [], error: null },
]
const report = await generateJournalRegister('user-1', 'period-1')
expect(report.entries[0].voucher_series).toBe('A')
})
})