Files
accounted/app/api/bookkeeping/accounts/__tests__/accounts.test.ts
T
MattssonandClaude Fable 5 86f0b70fdd fix(vat): complete account treatment enforcement (#1593)
* fix(vat): complete account treatment enforcement

* docs(api): refresh account endpoint skill

* fix(mcp): preserve ruta 05 compatibility

* test(vat): seed migration constraint fixtures

* docs(vat): clarify treatment precedence

---------

Co-authored-by: Claude Fable 5 <noreply@anthropic.com>
2026-08-15 23:45:04 +02:00

627 lines
23 KiB
TypeScript

/**
* Tests for /api/bookkeeping/accounts (list/create), /[number] (update/delete)
* and /activate.
*
* The DELETE usage check is asserted with a call-capturing mock: the count
* query must be scoped to the caller's company via the journal_entries join —
* without it, another company's use of the same BAS number (same user,
* multiple memberships under RLS) wrongly blocks deletion.
*/
import { describe, it, expect, vi, beforeEach } from 'vitest'
import { NextResponse } from 'next/server'
import { createMockRequest, parseJsonResponse } from '@/tests/helpers'
const requireAuthMock = vi.fn()
vi.mock('@/lib/auth/require-auth', () => ({
requireAuth: (...args: unknown[]) => requireAuthMock(...args),
}))
vi.mock('@/lib/company/context', () => ({
getActiveCompanyId: vi.fn().mockResolvedValue('company-1'),
requireCompanyId: vi.fn().mockResolvedValue('company-1'),
}))
const requireWriteMock = vi.fn()
vi.mock('@/lib/auth/require-write', () => ({
requireWritePermission: (...args: unknown[]) => requireWriteMock(...args),
}))
import { GET as listGET, POST as createPOST } from '../route'
import { DELETE, PUT } from '../[number]/route'
import { POST as activatePOST } from '../activate/route'
interface CapturedCall {
method: string
args: unknown[]
}
/** Chainable builder recording calls; resolves queued {data,error,count} per from()/rpc(). */
function createCapturingSupabase(
results: { data?: unknown; error?: unknown; count?: number | null }[]
) {
const calls: CapturedCall[] = []
let idx = 0
const makeBuilder = () => {
const result = results[idx++] ?? { data: null, error: null, count: null }
// eslint-disable-next-line @typescript-eslint/no-explicit-any
const b: any = {}
for (const m of ['select', 'eq', 'in', 'gte', 'lte', 'is', 'order', 'limit', 'range', 'insert', 'update', 'delete', 'maybeSingle', 'single']) {
b[m] = (...args: unknown[]) => {
calls.push({ method: m, args })
return b
}
}
b.then = (resolve: (v: unknown) => void) =>
resolve({ data: result.data ?? null, error: result.error ?? null, count: result.count ?? null })
return b
}
const supabase = {
from: (table: string) => {
calls.push({ method: 'from', args: [table] })
return makeBuilder()
},
rpc: (...args: unknown[]) => {
calls.push({ method: 'rpc', args })
const result = results[idx++] ?? { data: null, error: null, count: null }
return Promise.resolve({ data: result.data ?? null, error: result.error ?? null })
},
}
return { supabase, calls }
}
const routeParams = { params: Promise.resolve({}) }
const numberParams = { params: Promise.resolve({ number: '5010' }) }
beforeEach(() => {
vi.clearAllMocks()
requireWriteMock.mockResolvedValue({ ok: true })
})
function auth(supabase: unknown) {
requireAuthMock.mockResolvedValue({ user: { id: 'user-1' }, supabase, error: null })
}
describe('GET /api/bookkeeping/accounts', () => {
it('returns 401 when not authenticated', async () => {
requireAuthMock.mockResolvedValue({
user: null,
supabase: {},
error: NextResponse.json({ error: 'Unauthorized' }, { status: 401 }),
})
const res = await listGET(createMockRequest('/api/bookkeeping/accounts'), routeParams)
expect(res.status).toBe(401)
})
it('returns 400 for a non-numeric class filter', async () => {
const { supabase } = createCapturingSupabase([])
auth(supabase)
const req = createMockRequest('/api/bookkeeping/accounts', { searchParams: { class: 'abc' } })
const { status } = await parseJsonResponse(await listGET(req, routeParams))
expect(status).toBe(400)
})
it('lists accounts via the single-round-trip RPC', async () => {
const { supabase, calls } = createCapturingSupabase([
{ data: [{ account_number: '1930', account_name: 'Företagskonto' }] },
])
auth(supabase)
const { status, body } = await parseJsonResponse<{ data: unknown[] }>(
await listGET(createMockRequest('/api/bookkeeping/accounts'), routeParams)
)
expect(status).toBe(200)
expect(body.data).toHaveLength(1)
const rpcCall = calls.find((c) => c.method === 'rpc')
expect(rpcCall?.args).toEqual([
'list_company_accounts',
{ p_company_id: 'company-1', p_active_only: true, p_account_class: null },
])
// The RPC path must not also hit the table: exactly one round trip.
expect(calls.some((c) => c.method === 'from')).toBe(false)
})
it('maps ?class=3&active=false onto the RPC arguments', async () => {
const { supabase, calls } = createCapturingSupabase([{ data: [] }])
auth(supabase)
const req = createMockRequest('/api/bookkeeping/accounts', {
searchParams: { class: '3', active: 'false' },
})
const { status, body } = await parseJsonResponse<{ data: unknown[] }>(
await listGET(req, routeParams)
)
expect(status).toBe(200)
expect(body.data).toEqual([])
const rpcCall = calls.find((c) => c.method === 'rpc')
expect(rpcCall?.args[1]).toEqual({
p_company_id: 'company-1',
p_active_only: false,
p_account_class: 3,
})
})
it('falls back to the paged fetch when the RPC is not deployed (PGRST202)', async () => {
const { supabase, calls } = createCapturingSupabase([
{ error: { code: 'PGRST202', message: 'function not found in schema cache' } },
{ data: [{ account_number: '1930', account_name: 'Företagskonto' }] },
])
auth(supabase)
const { status, body } = await parseJsonResponse<{ data: unknown[] }>(
await listGET(createMockRequest('/api/bookkeeping/accounts'), routeParams)
)
expect(status).toBe(200)
expect(body.data).toHaveLength(1)
expect(calls.filter((c) => c.method === 'from').map((c) => c.args)).toContainEqual([
'chart_of_accounts',
])
expect(calls.filter((c) => c.method === 'eq').map((c) => c.args)).toContainEqual([
'company_id',
'company-1',
])
})
it('returns the legacy 500 { error: string } on a non-fallback RPC error', async () => {
const { supabase, calls } = createCapturingSupabase([
{ error: { code: 'XX000', message: 'boom' } },
])
auth(supabase)
const { status, body } = await parseJsonResponse<{ error: string }>(
await listGET(createMockRequest('/api/bookkeeping/accounts'), routeParams)
)
expect(status).toBe(500)
expect(typeof body.error).toBe('string')
// A non-deploy error must NOT silently fall back to the paged fetch.
expect(calls.some((c) => c.method === 'from')).toBe(false)
})
})
describe('POST /api/bookkeeping/accounts', () => {
it('returns 409 with a Swedish message on duplicate account number', async () => {
const { supabase } = createCapturingSupabase([{ error: { code: '23505', message: 'dup' } }])
auth(supabase)
const req = createMockRequest('/api/bookkeeping/accounts', {
method: 'POST',
body: {
account_number: '5010',
account_name: 'Lokalhyra',
account_type: 'expense',
normal_balance: 'debit',
},
})
const { status, body } = await parseJsonResponse<{ error: string }>(
await createPOST(req, routeParams)
)
expect(status).toBe(409)
expect(body.error).toContain('5010')
})
it('keeps the plain 409 when the colliding account is active', async () => {
const { supabase } = createCapturingSupabase([
{ error: { code: '23505', message: 'dup' } },
{ data: { is_active: true } },
])
auth(supabase)
const req = createMockRequest('/api/bookkeeping/accounts', {
method: 'POST',
body: {
account_number: '5010',
account_name: 'Lokalhyra',
account_type: 'expense',
normal_balance: 'debit',
},
})
const { status, body } = await parseJsonResponse<{ error: string }>(
await createPOST(req, routeParams)
)
expect(status).toBe(409)
expect(typeof body.error).toBe('string')
})
it('returns ACCOUNT_EXISTS_INACTIVE when the colliding account is deactivated', async () => {
const { supabase, calls } = createCapturingSupabase([
{ error: { code: '23505', message: 'dup' } },
{ data: { is_active: false } },
])
auth(supabase)
const req = createMockRequest('/api/bookkeeping/accounts', {
method: 'POST',
body: {
account_number: '3910',
account_name: 'Hyresintäkter egen',
account_type: 'revenue',
normal_balance: 'credit',
},
})
const { status, body } = await parseJsonResponse<{
error: { code: string; message: string; details?: { account_number?: string } }
}>(await createPOST(req, routeParams))
expect(status).toBe(409)
expect(body.error.code).toBe('ACCOUNT_EXISTS_INACTIVE')
expect(body.error.message).toContain('3910')
expect(body.error.details?.account_number).toBe('3910')
// The is_active lookup must be company-scoped, not a bare account_number
// match: the same number exists under every other company too.
const eqArgs = calls.filter((c) => c.method === 'eq').map((c) => c.args)
expect(eqArgs).toContainEqual(['company_id', 'company-1'])
expect(eqArgs).toContainEqual(['account_number', '3910'])
})
it('forwards default_vat_rate into the insert', async () => {
const { supabase, calls } = createCapturingSupabase([
{ data: { account_number: '3740', default_vat_rate: 0 } },
])
auth(supabase)
const req = createMockRequest('/api/bookkeeping/accounts', {
method: 'POST',
body: {
account_number: '3740',
account_name: 'Öres- och kronutjämning',
account_type: 'revenue',
normal_balance: 'debit',
default_vat_rate: 0,
},
})
const { status } = await parseJsonResponse(await createPOST(req, routeParams))
expect(status).toBe(200)
const insertArg = calls.find((c) => c.method === 'insert')?.args[0] as {
default_vat_rate?: number | null
}
expect(insertArg?.default_vat_rate).toBe(0)
})
it('forwards default_vat_treatment into the insert', async () => {
const { supabase, calls } = createCapturingSupabase([{
data: { account_number: '4056', default_vat_treatment: 'reverse_charge_eu_goods' },
}])
auth(supabase)
const req = createMockRequest('/api/bookkeeping/accounts', {
method: 'POST',
body: {
account_number: '4056',
account_name: 'Inköp varor EU',
account_type: 'expense',
normal_balance: 'debit',
default_vat_treatment: 'reverse_charge_eu_goods',
},
})
expect((await createPOST(req, routeParams)).status).toBe(200)
const insertArg = calls.find((c) => c.method === 'insert')?.args[0] as {
default_vat_treatment?: string | null
}
expect(insertArg.default_vat_treatment).toBe('reverse_charge_eu_goods')
})
it('derives the booking rate when a treatment is set without one', async () => {
const { supabase, calls } = createCapturingSupabase([{ data: { account_number: '4056' } }])
auth(supabase)
const req = createMockRequest('/api/bookkeeping/accounts', {
method: 'POST',
body: {
account_number: '4056',
account_name: 'Inköp varor EU',
account_type: 'expense',
normal_balance: 'debit',
default_vat_treatment: 'reverse_charge_eu_goods',
},
})
expect((await createPOST(req, routeParams)).status).toBe(200)
const insertArg = calls.find((c) => c.method === 'insert')?.args[0] as {
default_vat_rate?: number | null
}
expect(insertArg.default_vat_rate).toBe(0.25)
})
it('rejects a treatment that cannot apply to the account class', async () => {
const { supabase } = createCapturingSupabase([])
auth(supabase)
const req = createMockRequest('/api/bookkeeping/accounts', {
method: 'POST',
body: {
account_number: '4056',
account_name: 'Inköp varor EU',
account_type: 'expense',
normal_balance: 'debit',
default_vat_treatment: 'standard_25',
},
})
expect((await createPOST(req, routeParams)).status).toBe(400)
})
})
describe('DELETE /api/bookkeeping/accounts/[number]', () => {
it('scopes the usage check to the company via the usage-counts RPC', async () => {
const { supabase, calls } = createCapturingSupabase([
{ data: { id: 'acc-1', is_system_account: false } }, // account fetch
{ data: [{ account_number: '4010', usage_count: 7 }] }, // usage counts (not 5010)
{ data: null }, // delete
])
auth(supabase)
const { status } = await parseJsonResponse(
await DELETE(createMockRequest('/api/bookkeeping/accounts/5010'), numberParams)
)
expect(status).toBe(200)
// The company scope is an RPC argument now, not a filter on an embed:
// another company's use of the same BAS number can never be counted here.
const rpcCalls = calls.filter((c) => c.method === 'rpc').map((c) => c.args)
expect(rpcCalls).toContainEqual(['get_account_usage_counts', { p_company_id: 'company-1' }])
const selectArgs = calls.filter((c) => c.method === 'select').map((c) => c.args[0])
expect(selectArgs).not.toContain('id, journal_entries!inner(company_id)')
})
it('refuses deleting an account used in this company with 400', async () => {
const { supabase } = createCapturingSupabase([
{ data: { id: 'acc-1', is_system_account: false } },
{ data: [{ account_number: '5010', usage_count: 3 }] },
])
auth(supabase)
const { status, body } = await parseJsonResponse<{ error: string }>(
await DELETE(createMockRequest('/api/bookkeeping/accounts/5010'), numberParams)
)
expect(status).toBe(400)
expect(body.error).toContain('Inaktivera')
})
it('refuses deleting a system account', async () => {
const { supabase } = createCapturingSupabase([
{ data: { id: 'acc-1', is_system_account: true } },
])
auth(supabase)
const { status } = await parseJsonResponse(
await DELETE(createMockRequest('/api/bookkeeping/accounts/5010'), numberParams)
)
expect(status).toBe(400)
})
})
describe('PUT /api/bookkeeping/accounts/[number]', () => {
it('returns 400 when the body has nothing to update', async () => {
const { supabase } = createCapturingSupabase([])
auth(supabase)
const req = createMockRequest('/api/bookkeeping/accounts/5010', { method: 'PUT', body: {} })
const { status } = await parseJsonResponse(await PUT(req, numberParams))
expect(status).toBe(400)
})
it('maps zero-rows (PGRST116) to 404', async () => {
const { supabase } = createCapturingSupabase([
{ error: { code: 'PGRST116', message: 'no rows' } },
])
auth(supabase)
const req = createMockRequest('/api/bookkeeping/accounts/5010', {
method: 'PUT',
body: { account_name: 'Nytt namn' },
})
const { status, body } = await parseJsonResponse<{ error: string }>(await PUT(req, numberParams))
expect(status).toBe(404)
expect(body.error).toBe('Kontot hittades inte')
})
it('updates the account', async () => {
const { supabase } = createCapturingSupabase([
{ data: { account_number: '5010', account_name: 'Nytt namn' } },
])
auth(supabase)
const req = createMockRequest('/api/bookkeeping/accounts/5010', {
method: 'PUT',
body: { account_name: 'Nytt namn' },
})
const { status, body } = await parseJsonResponse<{ data: { account_name: string } }>(
await PUT(req, numberParams)
)
expect(status).toBe(200)
expect(body.data.account_name).toBe('Nytt namn')
})
it('forwards default_vat_rate into the update', async () => {
const { supabase, calls } = createCapturingSupabase([
{ data: { account_number: '3740', default_vat_rate: 0 } },
])
auth(supabase)
const req = createMockRequest('/api/bookkeeping/accounts/3740', {
method: 'PUT',
body: { default_vat_rate: 0 },
})
const { status } = await parseJsonResponse(
await PUT(req, { params: Promise.resolve({ number: '3740' }) })
)
expect(status).toBe(200)
const updateArg = calls.find((c) => c.method === 'update')?.args[0] as {
default_vat_rate?: number | null
}
expect(updateArg?.default_vat_rate).toBe(0)
})
it('preserves an existing booking rate when updating only the treatment', async () => {
const { supabase, calls } = createCapturingSupabase([
{ data: { default_vat_rate: 0.12 } },
{ data: { account_number: '3041', default_vat_treatment: 'standard_25' } },
])
auth(supabase)
const req = createMockRequest('/api/bookkeeping/accounts/3041', {
method: 'PUT',
body: { default_vat_treatment: 'standard_25' },
})
expect((await PUT(req, { params: Promise.resolve({ number: '3041' }) })).status).toBe(200)
const updateArg = calls.find((c) => c.method === 'update')?.args[0] as {
default_vat_treatment?: string | null
default_vat_rate?: number | null
}
expect(updateArg.default_vat_treatment).toBe('standard_25')
expect(updateArg.default_vat_rate).toBeUndefined()
})
it('derives the booking rate when treatment is updated and the stored rate is unset', async () => {
const { supabase, calls } = createCapturingSupabase([
{ data: { default_vat_rate: null } },
{
data: {
account_number: '4056',
default_vat_treatment: 'reverse_charge_eu_goods',
default_vat_rate: 0.25,
},
},
])
auth(supabase)
const req = createMockRequest('/api/bookkeeping/accounts/4056', {
method: 'PUT',
body: { default_vat_treatment: 'reverse_charge_eu_goods' },
})
expect((await PUT(req, { params: Promise.resolve({ number: '4056' }) })).status).toBe(200)
const updateArg = calls.find((c) => c.method === 'update')?.args[0] as {
default_vat_rate?: number | null
}
expect(updateArg.default_vat_rate).toBe(0.25)
})
// The body is spread straight into .update(), so the write set must be
// exactly what the caller named. UpdateAccountSchema carries no .default()
// today; these two lock the property in so adding one cannot turn a rename
// into a silent rewrite of the VAT code and SRU mapping.
it('writes only the field the caller named', async () => {
const { supabase, calls } = createCapturingSupabase([
{ data: { account_number: '5010', account_name: 'Nytt namn' } },
])
auth(supabase)
const req = createMockRequest('/api/bookkeeping/accounts/5010', {
method: 'PUT',
body: { account_name: 'Nytt namn' },
})
expect((await parseJsonResponse(await PUT(req, numberParams))).status).toBe(200)
const updateArg = calls.find((c) => c.method === 'update')?.args[0] as Record<string, unknown>
expect(Object.keys(updateArg)).toEqual(['account_name'])
})
it('keeps an explicit null so sru_code can be cleared', async () => {
const { supabase, calls } = createCapturingSupabase([
{ data: { account_number: '5010', sru_code: null } },
])
auth(supabase)
const req = createMockRequest('/api/bookkeeping/accounts/5010', {
method: 'PUT',
body: { sru_code: null },
})
expect((await parseJsonResponse(await PUT(req, numberParams))).status).toBe(200)
const updateArg = calls.find((c) => c.method === 'update')?.args[0] as Record<string, unknown>
expect(updateArg).toEqual({ sru_code: null })
})
it('drops unknown keys instead of forwarding them to the update', async () => {
const { supabase, calls } = createCapturingSupabase([
{ data: { account_number: '5010' } },
])
auth(supabase)
const req = createMockRequest('/api/bookkeeping/accounts/5010', {
method: 'PUT',
body: { account_name: 'Nytt namn', is_system_account: true, company_id: 'other' },
})
expect((await parseJsonResponse(await PUT(req, numberParams))).status).toBe(200)
const updateArg = calls.find((c) => c.method === 'update')?.args[0] as Record<string, unknown>
expect(Object.keys(updateArg)).toEqual(['account_name'])
})
})
describe('POST /api/bookkeeping/accounts/activate', () => {
it('returns 400 (not a crash) on invalid JSON', async () => {
const { supabase } = createCapturingSupabase([])
auth(supabase)
const req = new Request('http://localhost/api/bookkeeping/accounts/activate', {
method: 'POST',
headers: { 'Content-Type': 'application/json' },
body: '{not json',
})
const { status, body } = await parseJsonResponse<{ error: string }>(
await activatePOST(req, routeParams)
)
expect(status).toBe(400)
expect(body.error).toBe('account_numbers array required')
})
it('returns 400 when account_numbers is missing or empty', async () => {
const { supabase } = createCapturingSupabase([])
auth(supabase)
const req = createMockRequest('/api/bookkeeping/accounts/activate', {
method: 'POST',
body: { account_numbers: [] },
})
const { status } = await parseJsonResponse(await activatePOST(req, routeParams))
expect(status).toBe(400)
})
it('activates a known BAS account and buckets unknown numbers', async () => {
const { supabase } = createCapturingSupabase([
{ data: [] }, // existing lookup — none in chart
{ data: [{ account_number: '1930' }] }, // insert result
])
auth(supabase)
const req = createMockRequest('/api/bookkeeping/accounts/activate', {
method: 'POST',
body: { account_numbers: ['1930', '0000'] },
})
const { status, body } = await parseJsonResponse<{
activated: number
unknown: string[]
}>(await activatePOST(req, routeParams))
expect(status).toBe(200)
expect(body.activated).toBe(1)
expect(body.unknown).toEqual(['0000'])
})
// The only route back for a deactivated account: it is in the chart, so the
// insert path would hit the unique constraint. It must be flipped back on
// instead, including for custom numbers the BAS reference has never heard of.
it('reactivates an existing inactive account instead of inserting it', async () => {
const { supabase, calls } = createCapturingSupabase([
{ data: [{ account_number: '3910', is_active: false }] }, // existing lookup
{ data: [{ account_number: '3910' }] }, // update result
])
auth(supabase)
const req = createMockRequest('/api/bookkeeping/accounts/activate', {
method: 'POST',
body: { account_numbers: ['3910'] },
})
const { status, body } = await parseJsonResponse<{
activated: number
reactivated: number
skipped: number
unknown: string[]
}>(await activatePOST(req, routeParams))
expect(status).toBe(200)
expect(body.reactivated).toBe(1)
expect(body.activated).toBe(0)
expect(body.unknown).toEqual([])
expect(calls.find((c) => c.method === 'update')?.args[0]).toEqual({ is_active: true })
expect(calls.some((c) => c.method === 'insert')).toBe(false)
})
it('skips an account that is already active', async () => {
const { supabase, calls } = createCapturingSupabase([
{ data: [{ account_number: '1930', is_active: true }] },
])
auth(supabase)
const req = createMockRequest('/api/bookkeeping/accounts/activate', {
method: 'POST',
body: { account_numbers: ['1930'] },
})
const { status, body } = await parseJsonResponse<{
activated: number
reactivated: number
skipped: number
}>(await activatePOST(req, routeParams))
expect(status).toBe(200)
expect(body.skipped).toBe(1)
expect(body.reactivated).toBe(0)
expect(calls.some((c) => c.method === 'update')).toBe(false)
expect(calls.some((c) => c.method === 'insert')).toBe(false)
})
})