* feat: add concurrency guards, account validation, and reversal side-effects to bookkeeping engine Prevent double-booking via CAS guards on mark-paid and categorize routes (409 on conflict), make payment GL entries blocking (AP/AR must match GL), validate account resolution in engine, and auto-sync invoice status on payment reversal. Adds journal_entry.reversed event type. Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com> * fix: address Greptile review — company_id filter, voucher gaps, status restore - Add missing company_id filter on supplier-invoice CAS update (defense in depth) - Add voucher_gap_explanations insert on CAS-cancelled entries in both mark-paid routes (BFNAR 2013:2 compliance, matching categorize route pattern) - Fix reversal status restore: check due_date to determine overdue vs sent/approved instead of always reverting to sent/approved - Rename shadowed reversedLines variable to originalLines (P2 clarity) Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com> * fix: derive reversal payment amount from payments table, not GL lines The reversal GL entry is already a line-by-line mirror per BFL 5 kap 5§. For the business-level invoice sync, use the payment record amount from supplier_invoice_payments / invoice_payments instead of inspecting GL account numbers — works identically for kontantmetod and faktureringsmetod without needing to know which accounts were used. Also adds company_id filter on all reversal sync queries (defense in depth). Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com> * fix: allow reversal of partially_paid customer invoices Widen the status filter from .eq('status', 'paid') to .in('status', ['paid', 'partially_paid']) so that reversing a partial payment GL entry correctly updates the invoice state. Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com> --------- Co-authored-by: Claude Opus 4.6 (1M context) <noreply@anthropic.com>
302 lines
10 KiB
TypeScript
302 lines
10 KiB
TypeScript
import type { SupabaseClient } from '@supabase/supabase-js'
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import { eventBus } from '@/lib/events'
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import type {
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CreateJournalEntryLineInput,
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JournalEntry,
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JournalEntryLine,
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} from '@/types'
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import { validateBalance, getNextVoucherNumber, getSwedishLocalDate } from '@/lib/bookkeeping/engine'
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/**
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* Storno Service - 3-step correction flow per Bokföringslagen
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*
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* Swedish bookkeeping law requires that committed entries cannot be modified.
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* To correct an error, you must:
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* 1. Create a storno (reversal) entry that nullifies the original
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* 2. Create a corrected entry with the right data
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* 3. Link all three via reverses_id, reversed_by_id, correction_of_id
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*/
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/**
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* Cancel a journal entry and delete its lines.
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* Uses status='cancelled' instead of DELETE (DB trigger blocks all DELETEs).
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* Works for both draft→cancelled and posted→cancelled transitions.
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*/
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async function cancelEntry(supabase: SupabaseClient, entryId: string): Promise<void> {
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const { error: statusErr } = await supabase
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.from('journal_entries')
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.update({ status: 'cancelled' })
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.eq('id', entryId)
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if (statusErr) {
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console.error(`[storno] cancelEntry: failed to cancel ${entryId}:`, statusErr.message)
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}
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const { error: linesErr } = await supabase
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.from('journal_entry_lines')
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.delete()
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.eq('journal_entry_id', entryId)
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if (linesErr) {
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console.error(`[storno] cancelEntry: failed to delete lines for ${entryId}:`, linesErr.message)
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}
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}
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/**
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* Correct an existing posted journal entry using the storno method.
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*
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* Returns: { reversal, corrected } - the two new entries created
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*/
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export async function correctEntry(
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supabase: SupabaseClient,
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companyId: string,
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userId: string,
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originalEntryId: string,
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correctedLines: CreateJournalEntryLineInput[]
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): Promise<{ reversal: JournalEntry; corrected: JournalEntry }> {
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// Validate the corrected lines are balanced
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const balance = validateBalance(correctedLines)
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if (!balance.valid) {
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throw new Error(
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`Corrected entry is not balanced: debits (${balance.totalDebit}) != credits (${balance.totalCredit})`
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)
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}
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// Fetch original entry with lines
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const { data: original, error: fetchError } = await supabase
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.from('journal_entries')
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.select('*, lines:journal_entry_lines(*)')
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.eq('id', originalEntryId)
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.eq('company_id', companyId)
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.single()
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if (fetchError || !original) {
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throw new Error('Original journal entry not found')
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}
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if (original.status !== 'posted') {
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throw new Error('Can only correct posted entries')
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}
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const originalLines = (original.lines as JournalEntryLine[]) || []
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// ===== Step 1: Create storno (reversal) entry =====
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const reversalVoucherNumber = await getNextVoucherNumber(
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supabase,
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companyId,
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original.fiscal_period_id,
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original.voucher_series || 'A'
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)
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const { data: reversalEntry, error: reversalError } = await supabase
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.from('journal_entries')
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.insert({
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company_id: companyId,
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user_id: userId,
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fiscal_period_id: original.fiscal_period_id,
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voucher_number: reversalVoucherNumber,
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voucher_series: original.voucher_series || 'A',
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entry_date: getSwedishLocalDate(),
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description: `Storno: ${original.description}`,
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source_type: 'storno',
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reverses_id: originalEntryId,
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status: 'draft',
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})
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.select()
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.single()
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if (reversalError || !reversalEntry) {
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throw new Error(`Failed to create reversal entry: ${reversalError?.message}`)
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}
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// Insert reversed lines (swap debit and credit)
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const reversalLineInserts = originalLines.map((line, index) => ({
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journal_entry_id: reversalEntry.id,
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account_number: line.account_number,
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account_id: line.account_id || null,
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debit_amount: Math.round((Number(line.credit_amount) || 0) * 100) / 100,
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credit_amount: Math.round((Number(line.debit_amount) || 0) * 100) / 100,
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currency: line.currency || 'SEK',
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amount_in_currency: line.amount_in_currency ? -Number(line.amount_in_currency) : null,
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exchange_rate: line.exchange_rate || null,
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line_description: `Storno: ${line.line_description || ''}`,
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tax_code: line.tax_code || null,
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cost_center: line.cost_center || null,
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project: line.project || null,
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sort_order: index,
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}))
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const { error: reversalLinesError } = await supabase
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.from('journal_entry_lines')
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.insert(reversalLineInserts)
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if (reversalLinesError) {
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await cancelEntry(supabase, reversalEntry.id)
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throw new Error(`Failed to create reversal lines: ${reversalLinesError.message}`)
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}
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// Post the reversal entry
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const { error: postReversalError } = await supabase
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.from('journal_entries')
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.update({ status: 'posted' })
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.eq('id', reversalEntry.id)
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if (postReversalError) {
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await cancelEntry(supabase, reversalEntry.id)
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throw new Error(`Failed to post reversal entry: ${postReversalError.message}`)
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}
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// NOTE: Original entry is NOT marked as 'reversed' here. We defer that
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// until both the reversal and corrected entries are successfully posted.
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// This avoids the impossible reversed→posted rollback if step 2 fails.
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// ===== Step 2: Create corrected entry =====
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// If anything in this step fails, cancel the reversal entry.
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// The original entry was never modified, so no rollback needed.
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let correctedEntry: typeof reversalEntry
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try {
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const correctedVoucherNumber = await getNextVoucherNumber(
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supabase,
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companyId,
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original.fiscal_period_id,
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original.voucher_series || 'A'
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)
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// Resolve account IDs for corrected lines
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const accountNumbers = [...new Set(correctedLines.map((l) => l.account_number))]
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const { data: accounts } = await supabase
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.from('chart_of_accounts')
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.select('id, account_number')
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.eq('company_id', companyId)
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.in('account_number', accountNumbers)
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const accountIdMap = new Map<string, string>()
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for (const account of accounts || []) {
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accountIdMap.set(account.account_number, account.id)
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}
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// Validate all account numbers resolved to IDs
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const missingAccounts = accountNumbers.filter(num => !accountIdMap.has(num))
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if (missingAccounts.length > 0) {
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throw new Error(
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`Account(s) not found in chart of accounts: ${missingAccounts.join(', ')}`
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)
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}
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const { data: newEntry, error: correctedError } = await supabase
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.from('journal_entries')
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.insert({
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company_id: companyId,
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user_id: userId,
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fiscal_period_id: original.fiscal_period_id,
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voucher_number: correctedVoucherNumber,
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voucher_series: original.voucher_series || 'A',
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entry_date: getSwedishLocalDate(),
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description: `Rättelse: ${original.description}`,
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source_type: 'correction',
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correction_of_id: originalEntryId,
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status: 'draft',
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})
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.select()
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.single()
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if (correctedError || !newEntry) {
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throw new Error(`Failed to create corrected entry: ${correctedError?.message}`)
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}
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correctedEntry = newEntry
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// Insert corrected lines
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const correctedLineInserts = correctedLines.map((line, index) => ({
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journal_entry_id: correctedEntry.id,
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account_number: line.account_number,
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account_id: accountIdMap.get(line.account_number) || null,
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debit_amount: Math.round((line.debit_amount || 0) * 100) / 100,
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credit_amount: Math.round((line.credit_amount || 0) * 100) / 100,
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currency: line.currency || 'SEK',
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amount_in_currency: line.amount_in_currency
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? Math.round(line.amount_in_currency * 100) / 100
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: null,
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exchange_rate: line.exchange_rate || null,
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line_description: line.line_description || null,
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tax_code: line.tax_code || null,
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cost_center: line.cost_center || null,
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project: line.project || null,
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sort_order: index,
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}))
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const { error: correctedLinesError } = await supabase
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.from('journal_entry_lines')
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.insert(correctedLineInserts)
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if (correctedLinesError) {
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await cancelEntry(supabase, correctedEntry.id)
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throw new Error(`Failed to create corrected lines: ${correctedLinesError.message}`)
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}
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// Post the corrected entry
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const { error: postCorrectedError } = await supabase
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.from('journal_entries')
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.update({ status: 'posted' })
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.eq('id', correctedEntry.id)
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if (postCorrectedError) {
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await cancelEntry(supabase, correctedEntry.id)
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throw new Error(`Failed to post corrected entry: ${postCorrectedError.message}`)
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}
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} catch (err) {
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// Cancel the reversal entry (posted → cancelled). Original was never
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// modified so no rollback needed — it's still 'posted'.
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await cancelEntry(supabase, reversalEntry.id)
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throw err
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}
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// ===== Mark original as reversed (CAS guard: only if still 'posted') =====
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const { data: updatedOriginal, error: casError } = await supabase
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.from('journal_entries')
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.update({
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status: 'reversed',
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reversed_by_id: reversalEntry.id,
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})
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.eq('id', originalEntryId)
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.eq('status', 'posted')
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.select('id')
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if (casError || !updatedOriginal || updatedOriginal.length === 0) {
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// Concurrent reversal beat us — cancel both our entries
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await cancelEntry(supabase, reversalEntry.id)
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await cancelEntry(supabase, correctedEntry!.id)
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throw new Error('Entry was already reversed by a concurrent operation')
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}
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// ===== Step 3: Fetch complete entries =====
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const { data: finalReversal } = await supabase
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.from('journal_entries')
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.select('*, lines:journal_entry_lines(*)')
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.eq('id', reversalEntry.id)
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.single()
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const { data: finalCorrected } = await supabase
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.from('journal_entries')
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.select('*, lines:journal_entry_lines(*)')
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.eq('id', correctedEntry.id)
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.single()
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const result = {
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reversal: finalReversal as JournalEntry,
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corrected: finalCorrected as JournalEntry,
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}
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await eventBus.emit({
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type: 'journal_entry.corrected',
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payload: {
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original: original as JournalEntry,
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storno: result.reversal,
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corrected: result.corrected,
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companyId,
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userId,
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},
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})
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return result
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}
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