Files
accounted/lib/bookkeeping/__tests__/engine.test.ts
T
Jakob Wennberg cb9ae15d46 fix(storno): return stornoed bank transactions to Att bokfora (#1985)
* fix(storno): return stornoed bank transactions to Att bokfora

reverseEntry() unlinked bank transactions from the reversed entry by
clearing only journal_entry_id. The worklist's "unbooked" predicate is
is_business IS NULL AND is_ignored = false (lib/worklist/types.ts), so
the row stayed "handled": absent from Att bokfora and from the nav badge,
while the storno dialog (reverse_warning) promised the opposite (#1950).

The engine now resets the same triple the uncategorize paths write
(journal_entry_id, is_business, category) plus reconciliation_method,
scoped to rows linked to the reversed entry. Fixed in the engine so the
dashboard, v1 and MCP reverse doors all agree.

Closes #1950

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01FkUfWtuFCUkNtRAgMQCse2

* fix(storno): release bulk-booked bank rows anchored through transaction_voucher_links

The #1950 fix reset transactions scoped by journal_entry_id, but bulk-booked
samlingsverifikat (bulk_book_transactions RPC) anchor their N>1 bank rows
through transaction_voucher_links only (journal_entry_id stays NULL), so the
reset matched nothing there: all rows kept is_business = true against a
status='reversed' entry, stayed out of Att bokfora and the nav badge, and
is_transaction_booked() still reported them booked. The N=1 variant left a
dangling link row that blocked re-booking (BULK_BOOK_TX_ALREADY_BOOKED) and
kept the reconciliation bridge bucketing the row as matched.

reverseEntry now deletes the reversed entry's junction rows (the same removal
koppla-bort performs) and releases is_business, category and
reconciliation_method only for rows left with no anchor: a remaining-links
read plus journal_entry_id IS NULL guards residual bookings (main verifikat
in journal_entry_id, junction row to the residual verifikat) and
multi-allocated rows so stornoing one voucher never unbooks a still-booked
row.

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01FkUfWtuFCUkNtRAgMQCse2

* fix(bookkeeping): restore the booked triple in fix-cash-mismatch's transaction relink

The widened reverseEntry reset (#1950) now nulls is_business, category
and reconciliation_method together with journal_entry_id on the linked
transaction, but the fix-cash-mismatch remediation relinked with only
journal_entry_id. The repaired row ended up booked (pointer at the
posted clearing entry) yet visible in Att bokfora and the nav badge
(worklist predicate: is_business IS NULL), the inverted #1950 symptom;
booking it from the list would conflict-storno the correct clearing
entry and corrupt the AR chain the route just repaired.

The relink now restores the full booked triple, mirroring the
match-invoice route's final update. New route tests cover auth 401,
validation 400, the no-targets path, and assert both relink payloads.

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01FkUfWtuFCUkNtRAgMQCse2

---------

Co-authored-by: Jakob Wennberg <311770904+jakobwennberg-oss@users.noreply.github.com>
Co-authored-by: Claude Fable 5 <noreply@anthropic.com>
2026-08-27 22:24:55 +02:00

1215 lines
43 KiB
TypeScript

import { describe, it, expect, vi, beforeEach } from 'vitest'
import { validateBalance, getSwedishLocalDate, createDraftEntry, reverseEntry } from '../engine'
import {
AccountsNotInChartError,
BookkeepingDatabaseError,
CannotReverseStornoError,
getUnusedVoucherAllocation,
} from '../errors'
import type { CreateJournalEntryLineInput, JournalEntryStatus } from '@/types'
// Mock Supabase client for createDraftEntry/reverseEntry tests
function createMockChain(overrides: Record<string, unknown> = {}) {
const chain: Record<string, unknown> = {
select: vi.fn().mockReturnThis(),
single: vi.fn().mockResolvedValue({ data: overrides.singleData ?? null, error: overrides.singleError ?? null }),
eq: vi.fn().mockReturnThis(),
insert: vi.fn().mockReturnThis(),
update: vi.fn().mockReturnThis(),
delete: vi.fn().mockReturnThis(),
in: vi.fn().mockReturnThis(),
lte: vi.fn().mockReturnThis(),
gte: vi.fn().mockReturnThis(),
order: vi.fn().mockReturnThis(),
limit: vi.fn().mockReturnThis(),
}
return chain
}
// Mock event bus
vi.mock('@/lib/events', () => ({
eventBus: { emit: vi.fn().mockResolvedValue([]) },
}))
// Mock the on-demand BAS backfill, default: nothing seedable. Individual
// tests override per scenario.
const mockBackfill = vi.fn().mockResolvedValue([])
vi.mock('@/lib/bookkeeping/account-backfill', () => ({
backfillStandardBASAccounts: (...args: unknown[]) => mockBackfill(...args),
}))
describe('validateBalance', () => {
it('balanced entry (debit == credit) → valid: true', () => {
const lines: CreateJournalEntryLineInput[] = [
{ account_number: '1930', debit_amount: 1000, credit_amount: 0 },
{ account_number: '3001', debit_amount: 0, credit_amount: 1000 },
]
const result = validateBalance(lines)
expect(result.valid).toBe(true)
expect(result.totalDebit).toBe(1000)
expect(result.totalCredit).toBe(1000)
})
it('unbalanced entry → valid: false', () => {
const lines: CreateJournalEntryLineInput[] = [
{ account_number: '1930', debit_amount: 1000, credit_amount: 0 },
{ account_number: '3001', debit_amount: 0, credit_amount: 500 },
]
const result = validateBalance(lines)
expect(result.valid).toBe(false)
expect(result.totalDebit).toBe(1000)
expect(result.totalCredit).toBe(500)
})
it('zero amounts → valid: false (roundedDebit must be > 0)', () => {
const lines: CreateJournalEntryLineInput[] = [
{ account_number: '1930', debit_amount: 0, credit_amount: 0 },
{ account_number: '3001', debit_amount: 0, credit_amount: 0 },
]
const result = validateBalance(lines)
expect(result.valid).toBe(false)
expect(result.totalDebit).toBe(0)
expect(result.totalCredit).toBe(0)
})
it('floating point edge case (33.33 + 33.33 + 33.34) → valid: true', () => {
const lines: CreateJournalEntryLineInput[] = [
{ account_number: '1930', debit_amount: 33.33, credit_amount: 0 },
{ account_number: '1930', debit_amount: 33.33, credit_amount: 0 },
{ account_number: '1930', debit_amount: 33.34, credit_amount: 0 },
{ account_number: '3001', debit_amount: 0, credit_amount: 100 },
]
const result = validateBalance(lines)
expect(result.valid).toBe(true)
expect(result.totalDebit).toBe(100)
expect(result.totalCredit).toBe(100)
})
it('single line (only debit, no credit) → valid: false', () => {
const lines: CreateJournalEntryLineInput[] = [
{ account_number: '1930', debit_amount: 500, credit_amount: 0 },
]
const result = validateBalance(lines)
expect(result.valid).toBe(false)
})
})
describe('getSwedishLocalDate', () => {
it('returns a date string in YYYY-MM-DD format', () => {
const date = getSwedishLocalDate()
expect(date).toMatch(/^\d{4}-\d{2}-\d{2}$/)
})
it('returns a valid date', () => {
const date = getSwedishLocalDate()
const parsed = new Date(date)
expect(parsed.toString()).not.toBe('Invalid Date')
})
})
describe('createDraftEntry: cancelled status on line-insert failure', () => {
it('sets status to cancelled (not delete) when line insert fails', async () => {
const updateMock = vi.fn().mockReturnValue({ eq: vi.fn().mockResolvedValue({ error: null }) })
const supabase = {
from: vi.fn().mockImplementation((table: string) => {
if (table === 'fiscal_periods') {
return {
select: vi.fn().mockReturnValue({
eq: vi.fn().mockReturnValue({
eq: vi.fn().mockReturnValue({
single: vi.fn().mockResolvedValue({
data: { name: 'FY 2024', period_start: '2024-01-01', period_end: '2024-12-31' },
error: null,
}),
}),
}),
}),
}
}
if (table === 'journal_entries') {
return {
insert: vi.fn().mockReturnValue({
select: vi.fn().mockReturnValue({
single: vi.fn().mockResolvedValue({
data: { id: 'entry-1', user_id: 'user-1', status: 'draft' as JournalEntryStatus },
error: null,
}),
}),
}),
update: updateMock,
delete: vi.fn().mockReturnValue({ eq: vi.fn().mockResolvedValue({ error: null }) }),
}
}
if (table === 'journal_entry_lines') {
return {
insert: vi.fn().mockResolvedValue({ error: { message: 'Line insert failed' } }),
}
}
if (table === 'chart_of_accounts') {
return {
select: vi.fn().mockReturnValue({
eq: vi.fn().mockReturnValue({
in: vi.fn().mockReturnValue({
eq: vi.fn().mockResolvedValue({
data: [{ account_number: '1930', id: 'acc-1' }, { account_number: '3001', id: 'acc-2' }],
error: null,
}),
}),
}),
}),
}
}
return createMockChain()
}),
}
await expect(
createDraftEntry(supabase as never, 'company-1', 'user-1', {
fiscal_period_id: 'period-1',
entry_date: '2024-01-01',
description: 'Test',
source_type: 'manual',
lines: [
{ account_number: '1930', debit_amount: 1000, credit_amount: 0 },
{ account_number: '3001', debit_amount: 0, credit_amount: 1000 },
],
})
).rejects.toThrow(BookkeepingDatabaseError)
// Should call update with cancelled status, NOT delete
expect(updateMock).toHaveBeenCalledWith({ status: 'cancelled' })
})
})
describe('createDraftEntry: date/period cross-validation', () => {
function buildSupabase(periodData: { name: string; period_start: string; period_end: string } | null) {
return {
from: vi.fn().mockImplementation((table: string) => {
if (table === 'fiscal_periods') {
return {
select: vi.fn().mockReturnValue({
eq: vi.fn().mockReturnValue({
eq: vi.fn().mockReturnValue({
single: vi.fn().mockResolvedValue({
data: periodData,
error: periodData ? null : { message: 'Not found' },
}),
}),
}),
}),
}
}
if (table === 'chart_of_accounts') {
return {
select: vi.fn().mockReturnValue({
eq: vi.fn().mockReturnValue({
in: vi.fn().mockReturnValue({
eq: vi.fn().mockResolvedValue({
data: [{ account_number: '1930', id: 'acc-1' }, { account_number: '3001', id: 'acc-2' }],
error: null,
}),
}),
}),
}),
}
}
if (table === 'journal_entries') {
return {
insert: vi.fn().mockReturnValue({
select: vi.fn().mockReturnValue({
single: vi.fn().mockResolvedValue({
data: { id: 'entry-1', status: 'draft' },
error: null,
}),
}),
}),
select: vi.fn().mockReturnValue({
eq: vi.fn().mockReturnValue({
single: vi.fn().mockResolvedValue({
data: { id: 'entry-1', status: 'draft', lines: [] },
error: null,
}),
}),
}),
}
}
if (table === 'journal_entry_lines') {
return {
insert: vi.fn().mockResolvedValue({ error: null }),
}
}
return createMockChain()
}),
}
}
const validLines = [
{ account_number: '1930', debit_amount: 1000, credit_amount: 0 },
{ account_number: '3001', debit_amount: 0, credit_amount: 1000 },
]
it('rejects entry date before period start', async () => {
const supabase = buildSupabase({
name: 'FY 2025',
period_start: '2025-01-01',
period_end: '2025-12-31',
})
await expect(
createDraftEntry(supabase as never, 'company-1', 'user-1', {
fiscal_period_id: 'period-1',
entry_date: '2024-12-15',
description: 'Test',
source_type: 'manual',
lines: validLines,
})
).rejects.toThrow('Entry date 2024-12-15 is outside fiscal period "FY 2025"')
})
it('rejects entry date after period end', async () => {
const supabase = buildSupabase({
name: 'FY 2025',
period_start: '2025-01-01',
period_end: '2025-12-31',
})
await expect(
createDraftEntry(supabase as never, 'company-1', 'user-1', {
fiscal_period_id: 'period-1',
entry_date: '2026-01-15',
description: 'Test',
source_type: 'manual',
lines: validLines,
})
).rejects.toThrow('Entry date 2026-01-15 is outside fiscal period "FY 2025"')
})
it('accepts entry date within period', async () => {
const supabase = buildSupabase({
name: 'FY 2025',
period_start: '2025-01-01',
period_end: '2025-12-31',
})
const result = await createDraftEntry(supabase as never, 'company-1', 'user-1', {
fiscal_period_id: 'period-1',
entry_date: '2025-06-15',
description: 'Test',
source_type: 'manual',
lines: validLines,
})
expect(result).toBeDefined()
expect(result.id).toBe('entry-1')
})
it('accepts entry date on period start boundary', async () => {
const supabase = buildSupabase({
name: 'FY 2025',
period_start: '2025-01-01',
period_end: '2025-12-31',
})
const result = await createDraftEntry(supabase as never, 'company-1', 'user-1', {
fiscal_period_id: 'period-1',
entry_date: '2025-01-01',
description: 'Test',
source_type: 'manual',
lines: validLines,
})
expect(result).toBeDefined()
})
it('accepts entry date on period end boundary', async () => {
const supabase = buildSupabase({
name: 'FY 2025',
period_start: '2025-01-01',
period_end: '2025-12-31',
})
const result = await createDraftEntry(supabase as never, 'company-1', 'user-1', {
fiscal_period_id: 'period-1',
entry_date: '2025-12-31',
description: 'Test',
source_type: 'manual',
lines: validLines,
})
expect(result).toBeDefined()
})
it('throws when fiscal period not found', async () => {
const supabase = buildSupabase(null)
await expect(
createDraftEntry(supabase as never, 'company-1', 'user-1', {
fiscal_period_id: 'nonexistent',
entry_date: '2025-06-15',
description: 'Test',
source_type: 'manual',
lines: validLines,
})
).rejects.toThrow('Fiscal period not found')
})
})
describe('JournalEntryStatus type includes cancelled', () => {
it('cancelled is a valid JournalEntryStatus value', () => {
const status: JournalEntryStatus = 'cancelled'
expect(['draft', 'posted', 'reversed', 'cancelled']).toContain(status)
})
})
describe('createDraftEntry: on-demand BAS account backfill', () => {
// Engine seeds standard BAS accounts missing from the chart instead of
// failing (June 2026 incident: 3740 öresavrundning missing → payment
// voucher dead end). Non-seedable numbers still throw.
beforeEach(() => {
mockBackfill.mockClear()
})
function buildSupabase(opts: { chartByCall: { account_number: string; id: string }[][] }) {
let chartCall = 0
return {
from: vi.fn().mockImplementation((table: string) => {
if (table === 'fiscal_periods') {
return {
select: vi.fn().mockReturnValue({
eq: vi.fn().mockReturnValue({
eq: vi.fn().mockReturnValue({
single: vi.fn().mockResolvedValue({
data: { name: 'FY 2026', period_start: '2026-01-01', period_end: '2026-12-31' },
error: null,
}),
}),
}),
}),
}
}
if (table === 'chart_of_accounts') {
const result = opts.chartByCall[Math.min(chartCall++, opts.chartByCall.length - 1)]
return {
select: vi.fn().mockReturnValue({
eq: vi.fn().mockReturnValue({
in: vi.fn().mockReturnValue({
eq: vi.fn().mockResolvedValue({ data: result, error: null }),
}),
}),
}),
}
}
if (table === 'journal_entries') {
return {
insert: vi.fn().mockReturnValue({
select: vi.fn().mockReturnValue({
single: vi.fn().mockResolvedValue({
data: { id: 'entry-1', status: 'draft' },
error: null,
}),
}),
}),
select: vi.fn().mockReturnValue({
eq: vi.fn().mockReturnValue({
single: vi.fn().mockResolvedValue({
data: { id: 'entry-1', status: 'draft', lines: [] },
error: null,
}),
}),
}),
}
}
if (table === 'journal_entry_lines') {
return { insert: vi.fn().mockResolvedValue({ error: null }) }
}
return createMockChain()
}),
}
}
const LINES: CreateJournalEntryLineInput[] = [
{ account_number: '2440', debit_amount: 11231.25, credit_amount: 0 },
{ account_number: '1930', debit_amount: 0, credit_amount: 11231 },
{ account_number: '3740', debit_amount: 0, credit_amount: 0.25 },
]
it('seeds a missing standard BAS account and proceeds', async () => {
mockBackfill.mockResolvedValue(['3740'])
const supabase = buildSupabase({
chartByCall: [
// First resolution: 3740 missing
[{ account_number: '2440', id: 'acc-1' }, { account_number: '1930', id: 'acc-2' }],
// Re-resolution after backfill: all present
[
{ account_number: '2440', id: 'acc-1' },
{ account_number: '1930', id: 'acc-2' },
{ account_number: '3740', id: 'acc-3' },
],
],
})
const entry = await createDraftEntry(supabase as never, 'company-1', 'user-1', {
fiscal_period_id: 'period-1',
entry_date: '2026-06-08',
description: 'Utbetalning leverantörsfaktura',
source_type: 'supplier_invoice_paid',
lines: LINES,
})
expect(entry.id).toBe('entry-1')
expect(mockBackfill).toHaveBeenCalledWith(expect.anything(), 'company-1', 'user-1', ['3740'])
})
it('still throws AccountsNotInChartError when the account is not seedable', async () => {
mockBackfill.mockResolvedValue([])
const supabase = buildSupabase({
chartByCall: [
[{ account_number: '2440', id: 'acc-1' }, { account_number: '1930', id: 'acc-2' }],
],
})
await expect(
createDraftEntry(supabase as never, 'company-1', 'user-1', {
fiscal_period_id: 'period-1',
entry_date: '2026-06-08',
description: 'Utbetalning leverantörsfaktura',
source_type: 'supplier_invoice_paid',
lines: LINES,
})
).rejects.toThrow(AccountsNotInChartError)
expect(mockBackfill).toHaveBeenCalledTimes(1)
})
})
describe('reverseEntry: entry_date defaults to original entry date', () => {
it('uses original entry_date when no reversalDate is provided', async () => {
const original = {
id: 'entry-1',
company_id: 'company-1',
status: 'posted',
fiscal_period_id: 'period-1',
voucher_series: 'A',
voucher_number: 3,
entry_date: '2024-11-15',
description: 'Hyra november',
source_type: 'manual',
source_id: null,
lines: [
{ account_number: '5010', debit_amount: 10000, credit_amount: 0 },
{ account_number: '1930', debit_amount: 0, credit_amount: 10000 },
],
}
const reversal = { id: 'reversal-1', reverses_id: 'entry-1' }
let jeCall = 0
const jeResults = [
{ data: original, error: null },
{ data: reversal, error: null },
{ data: null, error: null },
{ data: [{ id: 'entry-1' }], error: null },
{ data: { ...reversal, lines: [] }, error: null },
]
let insertedEntryDate: string | undefined
function jeBuilder() {
const b: Record<string, unknown> = {}
for (const m of ['select', 'eq', 'in', 'update']) b[m] = vi.fn().mockReturnValue(b)
b.insert = vi.fn().mockImplementation((payload: unknown) => {
const p = payload as Record<string, unknown>
if (p.entry_date !== undefined) insertedEntryDate = p.entry_date as string
return b
})
b.single = vi.fn().mockImplementation(async () => jeResults[jeCall++])
b.then = (resolve: (v: unknown) => void) => resolve(jeResults[jeCall++])
return b
}
const supabase = {
rpc: vi.fn().mockResolvedValue({ data: 4, error: null }),
from: vi.fn().mockImplementation((table: string) => {
if (table === 'journal_entries') return jeBuilder()
if (table === 'chart_of_accounts') {
const b: Record<string, unknown> = {}
for (const m of ['select', 'eq', 'in']) b[m] = vi.fn().mockReturnValue(b)
b.then = (resolve: (v: unknown) => void) =>
resolve({ data: [{ id: 'acc-5010', account_number: '5010' }, { id: 'acc-1930', account_number: '1930' }], error: null })
return b
}
if (table === 'journal_entry_lines') return { insert: vi.fn().mockResolvedValue({ error: null }) }
return createMockChain()
}),
}
await reverseEntry(supabase as never, 'company-1', 'user-1', 'entry-1')
expect(insertedEntryDate).toBe('2024-11-15')
})
it('uses explicit reversalDate when provided', async () => {
const original = {
id: 'entry-1',
company_id: 'company-1',
status: 'posted',
fiscal_period_id: 'period-1',
voucher_series: 'A',
voucher_number: 3,
entry_date: '2024-11-15',
description: 'Hyra november',
source_type: 'manual',
source_id: null,
lines: [
{ account_number: '5010', debit_amount: 10000, credit_amount: 0 },
{ account_number: '1930', debit_amount: 0, credit_amount: 10000 },
],
}
const reversal = { id: 'reversal-1', reverses_id: 'entry-1' }
let jeCall = 0
const jeResults = [
{ data: original, error: null },
{ data: reversal, error: null },
{ data: null, error: null },
{ data: [{ id: 'entry-1' }], error: null },
{ data: { ...reversal, lines: [] }, error: null },
]
let insertedEntryDate: string | undefined
function jeBuilder() {
const b: Record<string, unknown> = {}
for (const m of ['select', 'eq', 'in', 'update']) b[m] = vi.fn().mockReturnValue(b)
b.insert = vi.fn().mockImplementation((payload: unknown) => {
const p = payload as Record<string, unknown>
if (p.entry_date !== undefined) insertedEntryDate = p.entry_date as string
return b
})
b.single = vi.fn().mockImplementation(async () => jeResults[jeCall++])
b.then = (resolve: (v: unknown) => void) => resolve(jeResults[jeCall++])
return b
}
const supabase = {
rpc: vi.fn().mockResolvedValue({ data: 4, error: null }),
from: vi.fn().mockImplementation((table: string) => {
if (table === 'journal_entries') return jeBuilder()
if (table === 'chart_of_accounts') {
const b: Record<string, unknown> = {}
for (const m of ['select', 'eq', 'in']) b[m] = vi.fn().mockReturnValue(b)
b.then = (resolve: (v: unknown) => void) =>
resolve({ data: [{ id: 'acc-5010', account_number: '5010' }, { id: 'acc-1930', account_number: '1930' }], error: null })
return b
}
if (table === 'journal_entry_lines') return { insert: vi.fn().mockResolvedValue({ error: null }) }
return createMockChain()
}),
}
await reverseEntry(supabase as never, 'company-1', 'user-1', 'entry-1', '2025-01-01')
expect(insertedEntryDate).toBe('2025-01-01')
})
})
describe('reverseEntry: unused voucher allocation', () => {
it('exposes the exact allocated number when account resolution fails before the reversal insert', async () => {
const original = {
id: 'entry-1',
company_id: 'company-1',
status: 'posted',
fiscal_period_id: 'period-1',
voucher_series: 'B',
voucher_number: 41,
entry_date: '2024-11-15',
description: 'Hyra november',
source_type: 'manual',
source_id: null,
lines: [
{ account_number: '5010', debit_amount: 10000, credit_amount: 0 },
{ account_number: '1930', debit_amount: 0, credit_amount: 10000 },
],
}
const supabase = {
rpc: vi.fn().mockResolvedValue({ data: 42, error: null }),
from: vi.fn().mockImplementation((table: string) => {
if (table === 'journal_entries') {
const chain = createMockChain({ singleData: original })
return chain
}
if (table === 'chart_of_accounts') {
const chain: Record<string, unknown> = {}
for (const method of ['select', 'eq', 'in']) {
chain[method] = vi.fn().mockReturnValue(chain)
}
chain.then = (resolve: (value: unknown) => void) =>
resolve({ data: null, error: { message: 'account lookup failed' } })
return chain
}
return createMockChain()
}),
}
let caught: unknown
try {
await reverseEntry(supabase as never, 'company-1', 'user-1', 'entry-1')
} catch (error) {
caught = error
}
expect(caught).toBeInstanceOf(BookkeepingDatabaseError)
expect(getUnusedVoucherAllocation(caught)).toEqual({
fiscalPeriodId: 'period-1',
voucherSeries: 'B',
voucherNumber: 42,
})
})
it('does not label a preserved cancelled reversal header as an unused voucher', async () => {
const original = {
id: 'entry-1',
company_id: 'company-1',
status: 'posted',
fiscal_period_id: 'period-1',
voucher_series: 'B',
voucher_number: 41,
entry_date: '2024-11-15',
description: 'Hyra november',
source_type: 'manual',
source_id: null,
lines: [
{ account_number: '5010', debit_amount: 10000, credit_amount: 0 },
{ account_number: '1930', debit_amount: 0, credit_amount: 10000 },
],
}
const reversal = { id: 'reversal-1', reverses_id: 'entry-1' }
const cancelUpdate = vi.fn()
const deleteLines = vi.fn()
let journalEntryCall = 0
let journalLineCall = 0
const supabase = {
rpc: vi.fn().mockResolvedValue({ data: 42, error: null }),
from: vi.fn().mockImplementation((table: string) => {
if (table === 'journal_entries') {
journalEntryCall += 1
if (journalEntryCall === 1) return createMockChain({ singleData: original })
if (journalEntryCall === 2) return createMockChain({ singleData: reversal })
return {
update: cancelUpdate.mockReturnValue({
eq: vi.fn().mockResolvedValue({ data: null, error: null }),
}),
}
}
if (table === 'chart_of_accounts') {
const chain: Record<string, unknown> = {}
for (const method of ['select', 'eq', 'in']) {
chain[method] = vi.fn().mockReturnValue(chain)
}
chain.then = (resolve: (value: unknown) => void) =>
resolve({
data: [
{ id: 'acc-5010', account_number: '5010' },
{ id: 'acc-1930', account_number: '1930' },
],
error: null,
})
return chain
}
if (table === 'journal_entry_lines') {
journalLineCall += 1
if (journalLineCall === 1) {
return {
insert: vi.fn().mockResolvedValue({ error: { message: 'line insert failed' } }),
}
}
return {
delete: deleteLines.mockReturnValue({
eq: vi.fn().mockResolvedValue({ data: null, error: null }),
}),
}
}
return createMockChain()
}),
}
let caught: unknown
try {
await reverseEntry(supabase as never, 'company-1', 'user-1', 'entry-1')
} catch (error) {
caught = error
}
expect(caught).toBeInstanceOf(BookkeepingDatabaseError)
expect(getUnusedVoucherAllocation(caught)).toBeNull()
expect(cancelUpdate).toHaveBeenCalledWith({ status: 'cancelled' })
expect(deleteLines).toHaveBeenCalled()
})
})
describe('reverseEntry: storno guard', () => {
// BFL 5 kap 5§: a storno-of-a-storno makes the original verifikat's
// cancellation chain ambiguous, so stornos are never reversible. A
// correction entry, by contrast, is a regular live verifikation (it can be
// a duplicate of an affärshändelse booked by another verifikat) and must
// stay reversible: the guard covers 'storno' only.
function supabaseReturningOriginal(original: Record<string, unknown>) {
return {
rpc: vi.fn(),
from: vi.fn().mockImplementation((table: string) => {
if (table === 'journal_entries') {
const b: Record<string, unknown> = {}
for (const m of ['select', 'eq', 'in', 'update', 'insert']) b[m] = vi.fn().mockReturnValue(b)
b.single = vi.fn().mockResolvedValue({ data: original, error: null })
return b
}
return createMockChain()
}),
}
}
it(`throws CannotReverseStornoError for source_type 'storno'`, async () => {
const original = {
id: 'entry-1',
company_id: 'company-1',
status: 'posted',
fiscal_period_id: 'period-1',
voucher_series: 'A',
voucher_number: 3,
entry_date: '2024-11-15',
description: 'Makulering: Hyra november',
source_type: 'storno',
source_id: null,
lines: [
{ account_number: '1930', debit_amount: 10000, credit_amount: 0 },
{ account_number: '5010', debit_amount: 0, credit_amount: 10000 },
],
}
const supabase = supabaseReturningOriginal(original)
await expect(
reverseEntry(supabase as never, 'company-1', 'user-1', 'entry-1'),
).rejects.toBeInstanceOf(CannotReverseStornoError)
// No reversal was written: the guard fires before any voucher number is drawn.
expect(supabase.rpc).not.toHaveBeenCalled()
})
it(`reverses a correction entry like any regular verifikat`, async () => {
// A rättelseverifikation that turned out to duplicate another booking
// (support case 2026-07-26) is nullified with a normal storno; the
// correction_of_id link keeps the chain traceable.
const original = {
id: 'entry-1',
company_id: 'company-1',
status: 'posted',
fiscal_period_id: 'period-1',
voucher_series: 'A',
voucher_number: 3,
entry_date: '2024-11-15',
description: 'Rättelse: Hyra november',
source_type: 'correction',
source_id: null,
correction_of_id: 'entry-0',
lines: [
{ account_number: '5010', debit_amount: 10000, credit_amount: 0 },
{ account_number: '1930', debit_amount: 0, credit_amount: 10000 },
],
}
const reversal = { id: 'reversal-1', reverses_id: 'entry-1' }
let jeCall = 0
const jeResults = [
{ data: original, error: null },
// Chain-depth walker: follows correction_of_id to the chain root
// (depth 1, well under the guard threshold).
{ data: { id: 'entry-0', correction_of_id: null, reverses_id: null, voucher_series: 'A', voucher_number: 1 }, error: null },
{ data: reversal, error: null },
{ data: null, error: null },
{ data: [{ id: 'entry-1' }], error: null },
{ data: { ...reversal, lines: [] }, error: null },
]
let insertedEntry: Record<string, unknown> | undefined
function jeBuilder() {
const b: Record<string, unknown> = {}
for (const m of ['select', 'eq', 'in', 'update']) b[m] = vi.fn().mockReturnValue(b)
b.insert = vi.fn().mockImplementation((payload: unknown) => {
insertedEntry = payload as Record<string, unknown>
return b
})
b.single = vi.fn().mockImplementation(async () => jeResults[jeCall++])
b.then = (resolve: (v: unknown) => void) => resolve(jeResults[jeCall++])
return b
}
const supabase = {
rpc: vi.fn().mockResolvedValue({ data: 4, error: null }),
from: vi.fn().mockImplementation((table: string) => {
if (table === 'journal_entries') return jeBuilder()
if (table === 'chart_of_accounts') {
const b: Record<string, unknown> = {}
for (const m of ['select', 'eq', 'in']) b[m] = vi.fn().mockReturnValue(b)
b.then = (resolve: (v: unknown) => void) =>
resolve({ data: [{ id: 'acc-5010', account_number: '5010' }, { id: 'acc-1930', account_number: '1930' }], error: null })
return b
}
if (table === 'journal_entry_lines') return { insert: vi.fn().mockResolvedValue({ error: null }) }
return createMockChain()
}),
}
await reverseEntry(supabase as never, 'company-1', 'user-1', 'entry-1')
expect(insertedEntry).toBeDefined()
expect(insertedEntry!.source_type).toBe('storno')
expect(insertedEntry!.reverses_id).toBe('entry-1')
expect(insertedEntry!.description).toBe('Makulering: Rättelse: Hyra november')
})
})
describe('reverseEntry: bank transaction unlink', () => {
// After a reversal the booked bank transaction must return to "Att bokföra"
// so the user can book it again. The agent paths in
// lib/pending-operations/commit.ts did this manually; the engine now owns
// it so the dashboard reverse route behaves the same.
//
// "Att bokföra" is is_business IS NULL AND is_ignored = false
// (lib/worklist/types.ts), not journal_entry_id IS NULL: bulk-booked and
// multi-allocated rows keep journal_entry_id NULL while booked. Clearing
// only the link therefore left the stornoed row out of the list and the nav
// badge (#1950), so the engine resets the same triple the uncategorize
// paths write, plus reconciliation_method since the link it described is gone.
//
// Second anchor: bulk-booked rows (bulk_book_transactions RPC) point at the
// verifikat through transaction_voucher_links, and for N>1 that junction is
// the only anchor. The engine deletes those link rows and releases the rows
// that have no anchor left; a row still anchored elsewhere (residual booking:
// main verifikat in journal_entry_id, junction row to the residual verifikat)
// stays booked.
const original = {
id: 'entry-1',
company_id: 'company-1',
status: 'posted',
fiscal_period_id: 'period-1',
voucher_series: 'A',
voucher_number: 7,
entry_date: '2026-02-02',
description: 'ALMI AB - Innovationslån',
source_type: 'manual',
source_id: null,
lines: [
{ account_number: '1930', debit_amount: 1000, credit_amount: 0 },
{ account_number: '2350', debit_amount: 0, credit_amount: 1000 },
],
}
const reversal = { id: 'reversal-1', reverses_id: 'entry-1', source_type: 'storno' }
type Filter = [op: string, column: string, value: unknown]
interface RecordedWrite { payload?: unknown; op?: string; filters: Filter[] }
/**
* Mock for reverseEntry. `voucherLinks` are the transaction ids the junction
* holds for entry-1; `remainingLinks` what it still holds for those ids after
* the delete (a row anchored to some other verifikat too).
*/
function setup(opts: { voucherLinks?: string[]; remainingLinks?: string[] } = {}) {
let jeCall = 0
const jeResults = [
{ data: original, error: null }, // fetch original (.single)
{ data: reversal, error: null }, // insert reversal (.single)
{ data: null, error: null }, // post reversal (await)
{ data: [{ id: 'entry-1' }], error: null }, // CAS original → reversed (await)
{ data: { ...reversal, lines: [] }, error: null }, // fetch complete (.single)
]
function jeBuilder() {
const b: Record<string, unknown> = {}
for (const m of ['select', 'eq', 'in', 'update', 'insert']) {
b[m] = vi.fn().mockReturnValue(b)
}
b.single = vi.fn().mockImplementation(async () => jeResults[jeCall++])
b.then = (resolve: (v: unknown) => void) => resolve(jeResults[jeCall++])
return b
}
const txWrites: RecordedWrite[] = []
const linkOps: RecordedWrite[] = []
let linkSelectCall = 0
function recorder(list: RecordedWrite[], resolveWith: (current: RecordedWrite) => unknown) {
const b: Record<string, unknown> = {}
let current: RecordedWrite = { filters: [] }
const start = (op: string) =>
vi.fn().mockImplementation((payload?: unknown) => {
current = { op, payload, filters: [] }
list.push(current)
return b
})
const filter = (op: string) =>
vi.fn().mockImplementation((column: string, value: unknown) => {
current.filters.push([op, column, value])
return b
})
b.update = start('update')
b.select = start('select')
b.delete = start('delete')
b.eq = filter('eq')
b.in = filter('in')
b.is = filter('is')
b.then = (resolve: (v: unknown) => void) => resolve(resolveWith(current))
return b
}
const supabase = {
rpc: vi.fn().mockResolvedValue({ data: 8, error: null }),
from: vi.fn().mockImplementation((table: string) => {
if (table === 'journal_entries') return jeBuilder()
if (table === 'chart_of_accounts') {
const b: Record<string, unknown> = {}
for (const m of ['select', 'eq', 'in']) b[m] = vi.fn().mockReturnValue(b)
b.then = (resolve: (v: unknown) => void) =>
resolve({
data: [
{ id: 'acc-1930', account_number: '1930' },
{ id: 'acc-2350', account_number: '2350' },
],
error: null,
})
return b
}
if (table === 'journal_entry_lines') {
return { insert: vi.fn().mockResolvedValue({ error: null }) }
}
if (table === 'transactions') return recorder(txWrites, () => ({ error: null }))
if (table === 'transaction_voucher_links') {
return recorder(linkOps, (current) => {
if (current.op !== 'select') return { error: null }
const ids = linkSelectCall++ === 0 ? opts.voucherLinks ?? [] : opts.remainingLinks ?? []
return { data: ids.map((transaction_id) => ({ transaction_id })), error: null }
})
}
return createMockChain()
}),
}
return { supabase, txWrites, linkOps }
}
it('resets journal_entry_id, is_business and category so the row returns to Att bokföra (#1950)', async () => {
const { supabase, txWrites, linkOps } = setup()
const result = await reverseEntry(supabase as never, 'company-1', 'user-1', 'entry-1')
expect(result.id).toBe('reversal-1')
expect(txWrites).toHaveLength(1)
expect(txWrites[0].payload).toEqual({
journal_entry_id: null,
is_business: null,
category: null,
reconciliation_method: null,
})
// Scoped to rows linked to the reversed entry only: never a company-wide reset.
expect(txWrites[0].filters).toEqual([
['eq', 'company_id', 'company-1'],
['eq', 'journal_entry_id', 'entry-1'],
])
// The junction is consulted for this entry only; nothing to delete or
// release when it holds no rows.
expect(linkOps).toEqual([
{
op: 'select',
payload: 'transaction_id',
filters: [
['eq', 'company_id', 'company-1'],
['eq', 'journal_entry_id', 'entry-1'],
],
},
])
})
it('deletes transaction_voucher_links rows and releases bulk-booked rows with no anchor left', async () => {
// Samlingsverifikat over three bank rows (journal_entry_id NULL on all
// three, one junction row each). tx-c is also anchored to another
// verifikat through the junction and must stay booked.
const { supabase, txWrites, linkOps } = setup({
voucherLinks: ['tx-a', 'tx-b', 'tx-c'],
remainingLinks: ['tx-c'],
})
await reverseEntry(supabase as never, 'company-1', 'user-1', 'entry-1')
expect(linkOps).toEqual([
{
op: 'select',
payload: 'transaction_id',
filters: [
['eq', 'company_id', 'company-1'],
['eq', 'journal_entry_id', 'entry-1'],
],
},
{
op: 'delete',
payload: undefined,
filters: [
['eq', 'company_id', 'company-1'],
['eq', 'journal_entry_id', 'entry-1'],
],
},
{
op: 'select',
payload: 'transaction_id',
filters: [
['eq', 'company_id', 'company-1'],
['in', 'transaction_id', ['tx-a', 'tx-b', 'tx-c']],
],
},
])
expect(txWrites).toHaveLength(2)
expect(txWrites[1].payload).toEqual({ is_business: null, category: null, reconciliation_method: null })
// Only rows with no anchor left, and never a row whose journal_entry_id
// still points at another verifikat (residual booking).
expect(txWrites[1].filters).toEqual([
['eq', 'company_id', 'company-1'],
['in', 'id', ['tx-a', 'tx-b']],
['is', 'journal_entry_id', null],
])
})
it('leaves the rows alone when every junction-linked row is still anchored elsewhere', async () => {
const { supabase, txWrites, linkOps } = setup({
voucherLinks: ['tx-a'],
remainingLinks: ['tx-a'],
})
await reverseEntry(supabase as never, 'company-1', 'user-1', 'entry-1')
expect(linkOps.map((o) => o.op)).toEqual(['select', 'delete', 'select'])
expect(txWrites).toHaveLength(1)
})
})
describe('reverseEntry: opening balance unlink', () => {
// Reversing a period's IB verifikat must also drop the period's pointer to
// it. getOpeningBalances() reads the linked entry's lines with no status
// filter, so a still-linked cancelled IB keeps showing in the Balansrapport,
// and year-end refuses to run while the pointer is non-null: the storno its
// own error message asks for could never satisfy it. See engine.pg.test.ts
// for why the flag must fall before the pointer.
function buildSupabase(sourceType: string) {
const original = {
id: 'entry-1',
company_id: 'company-1',
status: 'posted',
fiscal_period_id: 'period-1',
voucher_series: 'A',
voucher_number: 1,
entry_date: '2026-01-01',
description: 'Ingående balanser från SIE-import',
source_type: sourceType,
source_id: null,
lines: [
{ account_number: '1930', debit_amount: 1000, credit_amount: 0 },
{ account_number: '2350', debit_amount: 0, credit_amount: 1000 },
],
}
const reversal = { id: 'reversal-1', reverses_id: 'entry-1', source_type: 'storno' }
let jeCall = 0
const jeResults = [
{ data: original, error: null },
{ data: reversal, error: null },
{ data: null, error: null },
{ data: [{ id: 'entry-1' }], error: null },
{ data: { ...reversal, lines: [] }, error: null },
]
function jeBuilder() {
const b: Record<string, unknown> = {}
for (const m of ['select', 'eq', 'in', 'update', 'insert']) {
b[m] = vi.fn().mockReturnValue(b)
}
b.single = vi.fn().mockImplementation(async () => jeResults[jeCall++])
b.then = (resolve: (v: unknown) => void) => resolve(jeResults[jeCall++])
return b
}
const fpUpdates: unknown[] = []
const fpFilters: Record<string, unknown>[] = []
const supabase = {
rpc: vi.fn().mockResolvedValue({ data: 2, error: null }),
from: vi.fn().mockImplementation((table: string) => {
if (table === 'journal_entries') return jeBuilder()
if (table === 'chart_of_accounts') {
const b: Record<string, unknown> = {}
for (const m of ['select', 'eq', 'in']) b[m] = vi.fn().mockReturnValue(b)
b.then = (resolve: (v: unknown) => void) =>
resolve({
data: [
{ id: 'acc-1930', account_number: '1930' },
{ id: 'acc-2350', account_number: '2350' },
],
error: null,
})
return b
}
if (table === 'journal_entry_lines') {
return { insert: vi.fn().mockResolvedValue({ error: null }) }
}
if (table === 'fiscal_periods') {
const b: Record<string, unknown> = {}
const filters: Record<string, unknown> = {}
b.update = vi.fn().mockImplementation((payload: unknown) => {
fpUpdates.push(payload)
fpFilters.push(filters)
return b
})
b.eq = vi.fn().mockImplementation((col: string, val: unknown) => {
filters[col] = val
return b
})
b.then = (resolve: (v: unknown) => void) => resolve({ error: null })
return b
}
if (table === 'transactions') {
const b: Record<string, unknown> = {}
for (const m of ['update', 'eq']) b[m] = vi.fn().mockReturnValue(b)
b.then = (resolve: (v: unknown) => void) => resolve({ error: null })
return b
}
return createMockChain()
}),
}
return { supabase, fpUpdates, fpFilters }
}
it('clears the period IB link, flag before pointer, for an opening_balance entry', async () => {
const { supabase, fpUpdates, fpFilters } = buildSupabase('opening_balance')
const result = await reverseEntry(supabase as never, 'company-1', 'user-1', 'entry-1')
expect(result.id).toBe('reversal-1')
// Order matters: enforce_opening_balance_immutability rejects the pointer
// write while opening_balances_set is still true.
expect(fpUpdates).toEqual([{ opening_balances_set: false }, { opening_balance_entry_id: null }])
// Scoped to this entry, so a period pointing elsewhere is untouched.
for (const f of fpFilters) {
expect(f).toMatchObject({ company_id: 'company-1', opening_balance_entry_id: 'entry-1' })
}
})
it('leaves fiscal_periods untouched for a non-opening_balance entry', async () => {
const { supabase, fpUpdates } = buildSupabase('manual')
await reverseEntry(supabase as never, 'company-1', 'user-1', 'entry-1')
expect(fpUpdates).toEqual([])
})
})