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 user/period/series * Uses the concurrent-safe INSERT ON CONFLICT implementation in the database */ export async function getNextVoucherNumber( supabase: SupabaseClient, userId: string, fiscalPeriodId: string, series: string = 'A' ): Promise { const { data, error } = await supabase.rpc('next_voucher_number', { p_user_id: userId, 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 user */ async function resolveAccountIds( supabase: SupabaseClient, userId: string, lines: CreateJournalEntryLineInput[] ): Promise> { 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('user_id', userId) .in('account_number', accountNumbers) if (error) { throw new Error(`Failed to resolve account IDs: ${error.message}`) } const map = new Map() 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, userId: string, date: string ): Promise { // 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('user_id', userId) .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 ) { 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, userId: string, input: CreateJournalEntryInput ): Promise { // Validate balance const balance = validateBalance(input.lines) if (!balance.valid) { throw new Error( `Journal entry is not balanced: debits (${balance.totalDebit}) != credits (${balance.totalCredit})` ) } // Resolve account IDs const accountIdMap = await resolveAccountIds(supabase, userId, 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({ 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').delete().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 }, }) return result } /** * Commit a draft entry: assigns voucher number and transitions to 'posted' * Triggers balance validation and sets committed_at via DB triggers */ export async function commitEntry( supabase: SupabaseClient, userId: string, entryId: string ): Promise { // Fetch the draft entry const { data: entry, error: fetchError } = await supabase .from('journal_entries') .select('*') .eq('id', entryId) .eq('user_id', userId) .eq('status', 'draft') .single() if (fetchError || !entry) { throw new Error('Draft journal entry not found') } // Assign voucher number const voucherNumber = await getNextVoucherNumber( supabase, userId, entry.fiscal_period_id, entry.voucher_series || 'A' ) // Update to posted with voucher number // DB triggers will: validate balance, set committed_at, write audit log const { error: postError } = await supabase .from('journal_entries') .update({ voucher_number: voucherNumber, status: 'posted', }) .eq('id', entryId) if (postError) { throw new Error(`Failed to commit journal entry: ${postError.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 }, }) 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, userId: string, input: CreateJournalEntryInput ): Promise { const draft = await createDraftEntry(supabase, userId, input) return commitEntry(supabase, 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, userId: string, entryId: string, reversalDate?: string ): Promise { // Fetch original entry with lines const { data: original, error } = await supabase .from('journal_entries') .select('*, lines:journal_entry_lines(*)') .eq('id', entryId) .eq('user_id', userId) .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, userId, original.fiscal_period_id, original.voucher_series || 'A' ) // Resolve account IDs const accountIdMap = await resolveAccountIds(supabase, userId, reversedLines) // Create reversal entry with reverses_id link const { data: reversalEntry, error: reversalError } = await supabase .from('journal_entries') .insert({ 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').delete().eq('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_entry_lines').delete().eq('journal_entry_id', reversalEntry.id) await supabase.from('journal_entries').delete().eq('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 — roll back our reversal await supabase.from('journal_entry_lines').delete().eq('journal_entry_id', reversalEntry.id) await supabase.from('journal_entries').delete().eq('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 }, }) return result }