Files
accounted/lib/reports/general-ledger.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

188 lines
5.6 KiB
TypeScript

import { createClient } from '@/lib/supabase/server'
import { fetchAllRows } from '@/lib/supabase/fetch-all'
export interface GeneralLedgerLine {
date: string
voucher_series: string
voucher_number: number
description: string
source_type: string
debit: number
credit: number
balance: number
}
export interface GeneralLedgerAccount {
account_number: string
account_name: string
opening_balance: number
lines: GeneralLedgerLine[]
closing_balance: number
total_debit: number
total_credit: number
}
export interface GeneralLedgerReport {
accounts: GeneralLedgerAccount[]
period: { start: string; end: string }
}
/**
* Generate general ledger (huvudbok) for a fiscal period.
* BFL 5 kap. 1 § — systematisk ordning: all transactions grouped by account.
*/
export async function generateGeneralLedger(
userId: string,
periodId: string,
accountFrom?: string,
accountTo?: string
): Promise<GeneralLedgerReport> {
const supabase = await createClient()
// 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 { accounts: [], period: { start: '', end: '' } }
}
// Fetch posted entries for this period
const { data: entries } = await supabase
.from('journal_entries')
.select('id, entry_date, voucher_number, voucher_series, description, source_type')
.eq('user_id', userId)
.eq('fiscal_period_id', periodId)
.in('status', ['posted', 'reversed'])
if (!entries || entries.length === 0) {
return { accounts: [], period: { start: period.period_start, end: period.period_end } }
}
const entryIds = entries.map((e) => e.id)
const entryMap = new Map(entries.map((e) => [e.id, e]))
// Fetch lines for these entries
const { data: lines } = await supabase
.from('journal_entry_lines')
.select('account_number, debit_amount, credit_amount, journal_entry_id')
.in('journal_entry_id', entryIds)
if (!lines) {
return { accounts: [], 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)
}
// Compute opening balances: sum all posted lines from entries before this period
const { data: priorEntries } = await supabase
.from('journal_entries')
.select('id')
.eq('user_id', userId)
.in('status', ['posted', 'reversed'])
.lt('entry_date', period.period_start)
const openingBalances = new Map<string, number>()
if (priorEntries && priorEntries.length > 0) {
const priorIds = priorEntries.map((e) => e.id)
const { data: priorLines } = await supabase
.from('journal_entry_lines')
.select('account_number, debit_amount, credit_amount')
.in('journal_entry_id', priorIds)
for (const line of priorLines || []) {
const current = openingBalances.get(line.account_number) || 0
openingBalances.set(
line.account_number,
current + (Number(line.debit_amount) || 0) - (Number(line.credit_amount) || 0)
)
}
}
// Group lines by account
const accountLines = new Map<string, GeneralLedgerLine[]>()
for (const line of lines) {
const entry = entryMap.get(line.journal_entry_id)
if (!entry) continue
const accNum = line.account_number
if (!accountLines.has(accNum)) {
accountLines.set(accNum, [])
}
accountLines.get(accNum)!.push({
date: entry.entry_date,
voucher_series: entry.voucher_series || 'A',
voucher_number: entry.voucher_number,
description: entry.description || '',
source_type: entry.source_type || '',
debit: Math.round((Number(line.debit_amount) || 0) * 100) / 100,
credit: Math.round((Number(line.credit_amount) || 0) * 100) / 100,
balance: 0, // computed below
})
}
// Build account summaries
const result: GeneralLedgerAccount[] = []
for (const [accNum, accLines] of accountLines) {
// Apply optional account range filter
if (accountFrom && accNum < accountFrom) continue
if (accountTo && accNum > accountTo) continue
// Sort by date, then voucher number
accLines.sort((a, b) => {
const dateCompare = a.date.localeCompare(b.date)
if (dateCompare !== 0) return dateCompare
return a.voucher_number - b.voucher_number
})
const opening = Math.round((openingBalances.get(accNum) || 0) * 100) / 100
let runningBalance = opening
for (const line of accLines) {
runningBalance += line.debit - line.credit
line.balance = Math.round(runningBalance * 100) / 100
}
const totalDebit = accLines.reduce((sum, l) => sum + l.debit, 0)
const totalCredit = accLines.reduce((sum, l) => sum + l.credit, 0)
result.push({
account_number: accNum,
account_name: accountNameMap.get(accNum) || `Konto ${accNum}`,
opening_balance: opening,
lines: accLines,
closing_balance: Math.round((opening + totalDebit - totalCredit) * 100) / 100,
total_debit: Math.round(totalDebit * 100) / 100,
total_credit: Math.round(totalCredit * 100) / 100,
})
}
// Sort by account number
result.sort((a, b) => a.account_number.localeCompare(b.account_number))
return {
accounts: result,
period: { start: period.period_start, end: period.period_end },
}
}