accounted/lib/reports/__tests__/ar-reconciliation.test.ts

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']) {
    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 { generateARReconciliation } from '../ar-reconciliation'

beforeEach(() => {
  vi.clearAllMocks()
  resultIdx = 0
  results = []
})

describe('generateARReconciliation', () => {
  it('returns reconciled when AR ledger matches account 1510', async () => {
    results = [
      // 0: invoices
      {
        data: [
          { total: 5000, paid_amount: 2000 },
          { total: 3000, paid_amount: 0 },
        ],
        error: null,
      },
      // 1: journal_entry_lines for account 1510
      {
        data: [
          { debit_amount: 8000, credit_amount: 0, journal_entry_id: 'e1' },
          { debit_amount: 0, credit_amount: 2000, journal_entry_id: 'e2' },
        ],
        error: null,
      },
    ]

    const result = await generateARReconciliation('user-1', 'period-1')

    // AR: (5000-2000) + (3000-0) = 6000
    expect(result.ar_ledger_total).toBe(6000)
    // 1510: 8000 - 2000 = 6000
    expect(result.account_1510_balance).toBe(6000)
    expect(result.difference).toBe(0)
    expect(result.is_reconciled).toBe(true)
  })

  it('detects difference when AR ledger does not match account 1510', async () => {
    results = [
      // 0: invoices
      {
        data: [
          { total: 5000, paid_amount: 0 },
        ],
        error: null,
      },
      // 1: journal_entry_lines — manual debit on 1510 creates mismatch
      {
        data: [
          { debit_amount: 5000, credit_amount: 0, journal_entry_id: 'e1' },
          { debit_amount: 1000, credit_amount: 0, journal_entry_id: 'e2' }, // manual entry
        ],
        error: null,
      },
    ]

    const result = await generateARReconciliation('user-1', 'period-1')

    expect(result.ar_ledger_total).toBe(5000)
    expect(result.account_1510_balance).toBe(6000)
    expect(result.difference).toBe(-1000)
    expect(result.is_reconciled).toBe(false)
  })

  it('returns zero balances when no data exists', async () => {
    results = [
      { data: [], error: null },
      { data: [], error: null },
    ]

    const result = await generateARReconciliation('user-1', 'period-1')

    expect(result.ar_ledger_total).toBe(0)
    expect(result.account_1510_balance).toBe(0)
    expect(result.difference).toBe(0)
    expect(result.is_reconciled).toBe(true)
  })

  it('handles null invoice data gracefully', async () => {
    results = [
      { data: null, error: null },
      {
        data: [
          { debit_amount: 3000, credit_amount: 0, journal_entry_id: 'e1' },
        ],
        error: null,
      },
    ]

    const result = await generateARReconciliation('user-1', 'period-1')

    expect(result.ar_ledger_total).toBe(0)
    expect(result.account_1510_balance).toBe(3000)
    expect(result.difference).toBe(-3000)
    expect(result.is_reconciled).toBe(false)
  })

  it('uses correct debit-normal balance for account 1510 (asset)', async () => {
    results = [
      { data: [], error: null },
      {
        data: [
          { debit_amount: 10000, credit_amount: 0, journal_entry_id: 'e1' },
          { debit_amount: 0, credit_amount: 4000, journal_entry_id: 'e2' },
          { debit_amount: 0, credit_amount: 3000, journal_entry_id: 'e3' },
        ],
        error: null,
      },
    ]

    const result = await generateARReconciliation('user-1', 'period-1')

    // Balance = debits - credits = 10000 - 4000 - 3000 = 3000
    expect(result.account_1510_balance).toBe(3000)
  })

  it('uses Math.round for monetary precision', async () => {
    results = [
      {
        data: [
          { total: 100.1, paid_amount: 33.33 },
        ],
        error: null,
      },
      {
        data: [
          { debit_amount: 66.77, credit_amount: 0, journal_entry_id: 'e1' },
        ],
        error: null,
      },
    ]

    const result = await generateARReconciliation('user-1', 'period-1')

    expect(result.ar_ledger_total).toBe(66.77)
    expect(result.account_1510_balance).toBe(66.77)
    expect(result.difference).toBe(0)
    expect(result.is_reconciled).toBe(true)
  })
})