Files
accounted/lib/core/bookkeeping/period-service.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

347 lines
9.8 KiB
TypeScript

import type { SupabaseClient } from '@supabase/supabase-js'
import { eventBus } from '@/lib/events'
import { validatePeriodDuration } from '@/lib/bookkeeping/validate-period-duration'
import type { FiscalPeriod, PeriodStatus } from '@/types'
/**
* Lock a fiscal period — prevents new journal entries from being posted.
* Requires: period exists, belongs to company, not already locked/closed.
*/
export async function lockPeriod(
supabase: SupabaseClient,
companyId: string,
userId: string,
fiscalPeriodId: string
): Promise<FiscalPeriod> {
// Fetch period
const { data: period, error: fetchError } = await supabase
.from('fiscal_periods')
.select('*')
.eq('id', fiscalPeriodId)
.eq('company_id', companyId)
.single()
if (fetchError || !period) {
throw new Error('Fiscal period not found')
}
if (period.is_closed) {
throw new Error('Period is already closed')
}
if (period.locked_at) {
throw new Error('Period is already locked')
}
// Check for uncategorized business transactions in this period
const { count: unbookedCount } = await supabase
.from('transactions')
.select('id', { count: 'exact', head: true })
.eq('company_id', companyId)
.is('journal_entry_id', null)
.eq('is_business', true)
.gte('date', period.period_start)
.lte('date', period.period_end)
if (unbookedCount && unbookedCount > 0) {
throw new Error(
`Kan inte låsa period: ${unbookedCount} affärstransaktion(er) saknar bokföring. Bokför alla transaktioner innan perioden låses.`
)
}
const { data: updated, error: updateError } = await supabase
.from('fiscal_periods')
.update({ locked_at: new Date().toISOString() })
.eq('id', fiscalPeriodId)
.eq('company_id', companyId)
.select()
.single()
if (updateError || !updated) {
throw new Error(`Failed to lock period: ${updateError?.message}`)
}
const result = updated as FiscalPeriod
await eventBus.emit({
type: 'period.locked',
payload: { period: result, companyId, userId },
})
return result
}
/**
* Close a fiscal period — marks it as permanently closed.
* Requires: period is locked AND closing_entry_id is set (year-end must run first).
*/
export async function closePeriod(
supabase: SupabaseClient,
companyId: string,
userId: string,
fiscalPeriodId: string
): Promise<FiscalPeriod> {
const { data: period, error: fetchError } = await supabase
.from('fiscal_periods')
.select('*')
.eq('id', fiscalPeriodId)
.eq('company_id', companyId)
.single()
if (fetchError || !period) {
throw new Error('Fiscal period not found')
}
if (period.is_closed) {
throw new Error('Period is already closed')
}
if (!period.locked_at) {
throw new Error('Period must be locked before closing')
}
if (!period.closing_entry_id) {
throw new Error('Year-end closing must be executed before closing the period')
}
const { data: updated, error: updateError } = await supabase
.from('fiscal_periods')
.update({
is_closed: true,
closed_at: new Date().toISOString(),
})
.eq('id', fiscalPeriodId)
.eq('company_id', companyId)
.select()
.single()
if (updateError || !updated) {
throw new Error(`Failed to close period: ${updateError?.message}`)
}
return updated as FiscalPeriod
}
/**
* Create the next fiscal period following the current one.
* Computes dates based on the current period's length (handles brutet räkenskapsår).
* Sets previous_period_id for chain validation.
*/
export async function createNextPeriod(
supabase: SupabaseClient,
companyId: string,
userId: string,
currentPeriodId: string
): Promise<FiscalPeriod> {
const { data: current, error: fetchError } = await supabase
.from('fiscal_periods')
.select('*')
.eq('id', currentPeriodId)
.eq('company_id', companyId)
.single()
if (fetchError || !current) {
throw new Error('Current fiscal period not found')
}
// Compute next period start (day after current end)
const nextStart = new Date(current.period_end)
nextStart.setDate(nextStart.getDate() + 1)
// After a broken first fiscal year, subsequent years should always be
// 12 months (standard fiscal year). The first year is the only one that
// can be longer/shorter than 12 months per BFL 3 kap.
const nextEnd = new Date(nextStart)
nextEnd.setMonth(nextEnd.getMonth() + 12)
// Go to last day of that month
nextEnd.setDate(0)
const nextStartStr = nextStart.toISOString().split('T')[0]
const nextEndStr = nextEnd.toISOString().split('T')[0]
// Validate period duration — subsequent periods always start on 1st of month
const durationError = validatePeriodDuration(nextStartStr, nextEndStr, { isFirstPeriod: false })
if (durationError) {
throw new Error(durationError)
}
// Check for overlapping periods
const { data: overlapping } = await supabase
.from('fiscal_periods')
.select('id')
.eq('company_id', companyId)
.lte('period_start', nextEndStr)
.gte('period_end', nextStartStr)
.limit(1)
if (overlapping && overlapping.length > 0) {
throw new Error('Next fiscal period already exists or overlaps with an existing period')
}
// Generate name: e.g. "FY 2025" or "FY 2025/2026"
const startYear = nextStart.getFullYear()
const endYear = nextEnd.getFullYear()
const name = startYear === endYear ? `FY ${startYear}` : `FY ${startYear}/${endYear}`
const { data: newPeriod, error: insertError } = await supabase
.from('fiscal_periods')
.insert({
company_id: companyId,
user_id: userId,
name,
period_start: nextStartStr,
period_end: nextEndStr,
previous_period_id: currentPeriodId,
})
.select()
.single()
if (insertError || !newPeriod) {
throw new Error(`Failed to create next period: ${insertError?.message}`)
}
return newPeriod as FiscalPeriod
}
/**
* Create a previous fiscal period before the given one.
* Computes a 12-month period ending the day before the given period starts.
* Updates previous_period_id chain so the given period points to the new one.
*/
export async function createPreviousPeriod(
supabase: SupabaseClient,
companyId: string,
userId: string,
currentPeriodId: string
): Promise<FiscalPeriod> {
const { data: current, error: fetchError } = await supabase
.from('fiscal_periods')
.select('*')
.eq('id', currentPeriodId)
.eq('company_id', companyId)
.single()
if (fetchError || !current) {
throw new Error('Current fiscal period not found')
}
// Compute previous period end (day before current start)
const prevEnd = new Date(current.period_start + 'T12:00:00Z')
prevEnd.setUTCDate(prevEnd.getUTCDate() - 1)
// Compute previous period start (1st of month, 12 months before prevEnd)
const prevStart = new Date(prevEnd)
prevStart.setUTCMonth(prevStart.getUTCMonth() - 11)
prevStart.setUTCDate(1)
const prevStartStr = prevStart.toISOString().split('T')[0]
const prevEndStr = prevEnd.toISOString().split('T')[0]
// Validate period duration
const durationError = validatePeriodDuration(prevStartStr, prevEndStr, { isFirstPeriod: false })
if (durationError) {
throw new Error(durationError)
}
// Check for overlapping periods
const { data: overlapping } = await supabase
.from('fiscal_periods')
.select('id')
.eq('company_id', companyId)
.lte('period_start', prevEndStr)
.gte('period_end', prevStartStr)
.limit(1)
if (overlapping && overlapping.length > 0) {
throw new Error('Previous fiscal period already exists or overlaps with an existing period')
}
// Generate name
const startYear = prevStart.getFullYear()
const endYear = prevEnd.getFullYear()
const name = startYear === endYear ? `FY ${startYear}` : `FY ${startYear}/${endYear}`
const { data: newPeriod, error: insertError } = await supabase
.from('fiscal_periods')
.insert({
company_id: companyId,
user_id: userId,
name,
period_start: prevStartStr,
period_end: prevEndStr,
})
.select()
.single()
if (insertError || !newPeriod) {
throw new Error(`Failed to create previous period: ${insertError?.message}`)
}
// Update the current period to point to the new one
const { error: updateError } = await supabase
.from('fiscal_periods')
.update({ previous_period_id: newPeriod.id })
.eq('id', currentPeriodId)
.eq('company_id', companyId)
if (updateError) {
throw new Error(`Failed to update period chain: ${updateError.message}`)
}
return newPeriod as FiscalPeriod
}
/**
* Get status summary for a fiscal period.
*/
export async function getPeriodStatus(
supabase: SupabaseClient,
companyId: string,
userId: string,
fiscalPeriodId: string
): Promise<PeriodStatus> {
const { data: period, error: fetchError } = await supabase
.from('fiscal_periods')
.select('*')
.eq('id', fiscalPeriodId)
.eq('company_id', companyId)
.single()
if (fetchError || !period) {
throw new Error('Fiscal period not found')
}
// Count draft entries in this period
const { count: draftCount } = await supabase
.from('journal_entries')
.select('id', { count: 'exact', head: true })
.eq('company_id', companyId)
.eq('fiscal_period_id', fiscalPeriodId)
.eq('status', 'draft')
// Check if next period exists
const nextStart = new Date(period.period_end)
nextStart.setDate(nextStart.getDate() + 1)
const { data: nextPeriod } = await supabase
.from('fiscal_periods')
.select('id')
.eq('company_id', companyId)
.eq('previous_period_id', fiscalPeriodId)
.maybeSingle()
return {
is_locked: !!period.locked_at,
is_closed: period.is_closed,
has_closing_entry: !!period.closing_entry_id,
has_opening_balances: period.opening_balances_set,
draft_count: draftCount ?? 0,
next_period_exists: !!nextPeriod,
}
}