Files
accounted/lib/bookkeeping/engine.ts
T
Mattsson ade4ad5971 Fiscal period and multi bank (#228)
* feat: add fiscal period backward chaining and entry date validation

Support creating fiscal periods before the earliest existing period
(backward chaining) for backfill scenarios, alongside the existing
forward chaining. The engine now validates that entry dates fall within
the selected fiscal period, with a Swedish error message. The journal
entry form auto-selects the matching period and shows a warning with
a CreatePeriodDialog when no period covers the entry date.


* feat: support multi-bank-account for imports and reconciliation

Plumb a configurable settlement account through the entire bank import
pipeline — mapping engine, transaction entries, ingest, and
reconciliation — so secondary bank accounts (e.g. 1931, 1932) work
correctly instead of hardcoding 1930. Adds a get_unlinked_bank_lines
RPC that generalizes the existing get_unlinked_1930_lines with a
fallback for backwards compatibility. The bank file import UI now shows
a bank account selector when multiple 19xx accounts exist. Also adds
default_vat_code/sru_code to account creation and fixes uploadDocument
argument order in enable-banking sync.
2026-04-13 11:13:02 +02:00

435 lines
13 KiB
TypeScript

import type { SupabaseClient } from '@supabase/supabase-js'
import { eventBus } from '@/lib/events'
import type {
CreateJournalEntryInput,
CreateJournalEntryLineInput,
JournalEntry,
JournalEntryLine,
} from '@/types'
/**
* Validate that a set of journal entry lines is balanced (debits = credits)
*/
export function validateBalance(lines: CreateJournalEntryLineInput[]): {
valid: boolean
totalDebit: number
totalCredit: number
} {
const totalDebit = lines.reduce((sum, l) => sum + (l.debit_amount || 0), 0)
const totalCredit = lines.reduce((sum, l) => sum + (l.credit_amount || 0), 0)
// Round to avoid floating point issues (2 decimal places for SEK)
const roundedDebit = Math.round(totalDebit * 100) / 100
const roundedCredit = Math.round(totalCredit * 100) / 100
return {
valid: roundedDebit === roundedCredit && roundedDebit > 0,
totalDebit: roundedDebit,
totalCredit: roundedCredit,
}
}
/**
* Get the next voucher number for a company/period/series
* Uses the concurrent-safe INSERT ON CONFLICT implementation in the database
*/
export async function getNextVoucherNumber(
supabase: SupabaseClient,
companyId: string,
fiscalPeriodId: string,
series: string = 'A'
): Promise<number> {
const { data, error } = await supabase.rpc('next_voucher_number', {
p_company_id: companyId,
p_fiscal_period_id: fiscalPeriodId,
p_series: series,
})
if (error) {
throw new Error(`Failed to get next voucher number: ${error.message}`)
}
return data as number
}
/**
* Resolve account IDs from account numbers for a company
*/
async function resolveAccountIds(
supabase: SupabaseClient,
companyId: string,
lines: CreateJournalEntryLineInput[]
): Promise<Map<string, string>> {
const accountNumbers = [...new Set(lines.map((l) => l.account_number))]
const { data: accounts, error } = await supabase
.from('chart_of_accounts')
.select('id, account_number')
.eq('company_id', companyId)
.in('account_number', accountNumbers)
if (error) {
throw new Error(`Failed to resolve account IDs: ${error.message}`)
}
const map = new Map<string, string>()
for (const account of accounts || []) {
map.set(account.account_number, account.id)
}
return map
}
/**
* Find the fiscal period for a given date
*/
export async function findFiscalPeriod(
supabase: SupabaseClient,
companyId: string,
date: string
): Promise<string | null> {
// Overlapping periods are prevented by a DB exclusion constraint
// (migration 042). limit(1) is kept as a defensive measure.
const { data, error } = await supabase
.from('fiscal_periods')
.select('id')
.eq('company_id', companyId)
.lte('period_start', date)
.gte('period_end', date)
.eq('is_closed', false)
.order('period_start', { ascending: false })
.limit(1)
if (error || !data || data.length === 0) {
return null
}
return data[0].id
}
/**
* Build line insert objects from input lines, resolving account IDs and
* including tax_code, cost_center, project dimensions
*/
function buildLineInserts(
entryId: string,
lines: CreateJournalEntryLineInput[],
accountIdMap: Map<string, string>
) {
return lines.map((line, index) => ({
journal_entry_id: entryId,
account_number: line.account_number,
account_id: accountIdMap.get(line.account_number) || null,
debit_amount: Math.round((line.debit_amount || 0) * 100) / 100,
credit_amount: Math.round((line.credit_amount || 0) * 100) / 100,
currency: line.currency || 'SEK',
amount_in_currency: line.amount_in_currency ? Math.round(line.amount_in_currency * 100) / 100 : null,
exchange_rate: line.exchange_rate || null,
line_description: line.line_description || null,
tax_code: line.tax_code || null,
cost_center: line.cost_center || null,
project: line.project || null,
sort_order: index,
}))
}
/**
* Create a draft journal entry with lines (no voucher number assigned yet)
* The entry stays in 'draft' status until commitEntry() is called.
*/
export async function createDraftEntry(
supabase: SupabaseClient,
companyId: string,
userId: string,
input: CreateJournalEntryInput
): Promise<JournalEntry> {
// Validate balance
const balance = validateBalance(input.lines)
if (!balance.valid) {
throw new Error(
`Journal entry is not balanced: debits (${balance.totalDebit}) != credits (${balance.totalCredit})`
)
}
// Validate that entry_date falls within the selected fiscal period
const { data: period, error: periodError } = await supabase
.from('fiscal_periods')
.select('name, period_start, period_end')
.eq('id', input.fiscal_period_id)
.eq('company_id', companyId)
.single()
if (periodError || !period) {
throw new Error('Fiscal period not found')
}
if (input.entry_date < period.period_start || input.entry_date > period.period_end) {
throw new Error(
`Entry date ${input.entry_date} is outside fiscal period "${period.name}" (${period.period_start} - ${period.period_end})`
)
}
// Resolve account IDs
const accountIdMap = await resolveAccountIds(supabase, companyId, input.lines)
// Insert journal entry header as draft (voucher_number = 0, will be assigned on commit)
const { data: entry, error: entryError } = await supabase
.from('journal_entries')
.insert({
company_id: companyId,
user_id: userId,
fiscal_period_id: input.fiscal_period_id,
voucher_number: 0,
voucher_series: input.voucher_series || 'A',
entry_date: input.entry_date,
description: input.description,
source_type: input.source_type,
source_id: input.source_id || null,
status: 'draft',
})
.select()
.single()
if (entryError || !entry) {
throw new Error(`Failed to create draft journal entry: ${entryError?.message}`)
}
// Insert journal entry lines with dimensions
const lineInserts = buildLineInserts(entry.id, input.lines, accountIdMap)
const { error: linesError } = await supabase
.from('journal_entry_lines')
.insert(lineInserts)
if (linesError) {
await supabase.from('journal_entries').update({ status: 'cancelled' }).eq('id', entry.id)
throw new Error(`Failed to create journal entry lines: ${linesError.message}`)
}
// Fetch complete entry with lines
const { data: completeEntry } = await supabase
.from('journal_entries')
.select('*, lines:journal_entry_lines(*)')
.eq('id', entry.id)
.single()
const result = completeEntry as JournalEntry
await eventBus.emit({
type: 'journal_entry.drafted',
payload: { entry: result, userId, companyId },
})
return result
}
/**
* Commit a draft entry: assigns voucher number and transitions to 'posted'
* Uses the atomic commit_journal_entry RPC so the voucher number increment
* and status update happen in one transaction. If the balance trigger rejects
* the entry, the sequence increment rolls back — no burned numbers.
*/
export async function commitEntry(
supabase: SupabaseClient,
companyId: string,
userId: string,
entryId: string
): Promise<JournalEntry> {
// Atomic: increment voucher sequence + update status in one transaction.
// Rolls back the sequence if the balance trigger or any constraint fails.
const { data: rpcResult, error: commitError } = await supabase.rpc('commit_journal_entry', {
p_company_id: companyId,
p_entry_id: entryId,
})
if (commitError) {
throw new Error(`Failed to commit journal entry: ${commitError.message}`)
}
// Fetch complete posted entry with lines
const { data: completeEntry } = await supabase
.from('journal_entries')
.select('*, lines:journal_entry_lines(*)')
.eq('id', entryId)
.single()
const result = completeEntry as JournalEntry
await eventBus.emit({
type: 'journal_entry.committed',
payload: { entry: result, userId, companyId },
})
return result
}
/**
* Create a journal entry with lines (verifikation)
* Convenience wrapper: creates draft + commits in one step.
* The voucher number is only assigned after lines are successfully inserted,
* preventing gaps in the voucher sequence (BFL 5 kap. 7§).
*/
export async function createJournalEntry(
supabase: SupabaseClient,
companyId: string,
userId: string,
input: CreateJournalEntryInput
): Promise<JournalEntry> {
const draft = await createDraftEntry(supabase, companyId, userId, input)
return commitEntry(supabase, companyId, userId, draft.id)
}
/**
* Get the current date in Swedish timezone (Europe/Stockholm).
* Avoids UTC date shift when server runs in a different timezone.
*/
export function getSwedishLocalDate(): string {
return new Intl.DateTimeFormat('sv-SE', { timeZone: 'Europe/Stockholm' }).format(new Date())
}
/**
* Create a reversal entry for an existing journal entry
* Sets reversed_by_id/reverses_id links for compliance tracking
*/
export async function reverseEntry(
supabase: SupabaseClient,
companyId: string,
userId: string,
entryId: string,
reversalDate?: string
): Promise<JournalEntry> {
// Fetch original entry with lines
const { data: original, error } = await supabase
.from('journal_entries')
.select('*, lines:journal_entry_lines(*)')
.eq('id', entryId)
.eq('company_id', companyId)
.single()
if (error || !original) {
throw new Error('Journal entry not found')
}
if (original.status !== 'posted') {
throw new Error('Can only reverse posted entries')
}
const lines = (original.lines as JournalEntryLine[]) || []
// Create reversed lines (swap debit and credit, preserve dimensions)
const reversedLines: CreateJournalEntryLineInput[] = lines.map((line) => ({
account_number: line.account_number,
debit_amount: line.credit_amount,
credit_amount: line.debit_amount,
line_description: `Reversal: ${line.line_description || ''}`,
currency: line.currency,
amount_in_currency: line.amount_in_currency
? -line.amount_in_currency
: undefined,
exchange_rate: line.exchange_rate || undefined,
tax_code: line.tax_code || undefined,
cost_center: line.cost_center || undefined,
project: line.project || undefined,
}))
const entryDate = reversalDate || getSwedishLocalDate()
// Get voucher number for the reversal
const voucherNumber = await getNextVoucherNumber(
supabase,
companyId,
original.fiscal_period_id,
original.voucher_series || 'A'
)
// Resolve account IDs
const accountIdMap = await resolveAccountIds(supabase, companyId, reversedLines)
// Create reversal entry with reverses_id link
const { data: reversalEntry, error: reversalError } = await supabase
.from('journal_entries')
.insert({
company_id: companyId,
user_id: userId,
fiscal_period_id: original.fiscal_period_id,
voucher_number: voucherNumber,
voucher_series: original.voucher_series || 'A',
entry_date: entryDate,
description: `Makulering: ${original.description}`,
source_type: 'storno',
source_id: original.source_id || null,
reverses_id: entryId,
status: 'draft',
})
.select()
.single()
if (reversalError || !reversalEntry) {
throw new Error(`Failed to create reversal entry: ${reversalError?.message}`)
}
// Insert reversal lines with dimensions
const lineInserts = buildLineInserts(reversalEntry.id, reversedLines, accountIdMap)
const { error: linesError } = await supabase
.from('journal_entry_lines')
.insert(lineInserts)
if (linesError) {
await supabase.from('journal_entries').update({ status: 'cancelled' }).eq('id', reversalEntry.id)
await supabase.from('journal_entry_lines').delete().eq('journal_entry_id', reversalEntry.id)
throw new Error(`Failed to create reversal lines: ${linesError.message}`)
}
// Post the reversal entry
const { error: postError } = await supabase
.from('journal_entries')
.update({ status: 'posted' })
.eq('id', reversalEntry.id)
if (postError) {
await supabase.from('journal_entries').update({ status: 'cancelled' }).eq('id', reversalEntry.id)
await supabase.from('journal_entry_lines').delete().eq('journal_entry_id', reversalEntry.id)
throw new Error(`Failed to post reversal entry: ${postError.message}`)
}
// Mark original as reversed with reversed_by_id link (CAS guard: only if still 'posted')
const { data: updatedOriginal, error: casError } = await supabase
.from('journal_entries')
.update({
status: 'reversed',
reversed_by_id: reversalEntry.id,
})
.eq('id', entryId)
.eq('status', 'posted')
.select('id')
if (casError || !updatedOriginal || updatedOriginal.length === 0) {
// Another concurrent reversal already changed the status — mark the orphaned
// reversal as cancelled so it's excluded from reports but remains traceable.
await supabase.from('journal_entries').update({ status: 'cancelled' }).eq('id', reversalEntry.id)
await supabase.from('journal_entry_lines').delete().eq('journal_entry_id', reversalEntry.id)
throw new Error('Entry was already reversed by a concurrent operation')
}
// Fetch complete reversal entry with lines
const { data: completeEntry } = await supabase
.from('journal_entries')
.select('*, lines:journal_entry_lines(*)')
.eq('id', reversalEntry.id)
.single()
const result = completeEntry as JournalEntry
await eventBus.emit({
type: 'journal_entry.committed',
payload: { entry: result, userId, companyId },
})
return result
}