Files
accounted/lib/bookkeeping/engine.ts
T
Mattsson 0dd1f5ebc1 feat: multi-tenant company refactor (GNU-19) (#153)
* feat: multi-tenant company refactor (GNU-19)

Introduce companies table, company_members, and user_preferences to
support multiple companies per user. All data scoping changes from
user_id to company_id across the entire codebase.

Key changes:
- Database migration: new tables, company_id on 40+ tables, backfill,
  RLS rewrite from user_id to company-member-based, updated RPCs
- Types: Company, CompanyMember, CompanyRole, UserPreferences types;
  company_id added to all entity interfaces; companyId on all events
- Engine: all 7 core functions take companyId; storno, period, year-end
  services updated; 16 report generators updated
- Middleware: company context resolution (cookie → prefs → first company)
- API routes: ~120 routes updated with requireCompanyId()
- Frontend: CompanyProvider context, layout/dashboard/onboarding updated
- Extensions: context factory, 9 extensions, all lib files updated
- Tests: 1880 tests passing, all helpers updated with company_id defaults

Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>

* feat: add database migrations for multi-tenant company and team system (GNU-19)

Adds company_invitations, company creation RPC, team_members, account
deletion RPC, and teams table refactor migrations. Updates base
multi-tenant migration with cascading FKs and onboarding_step column.

Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>

* feat: add team types and update core infrastructure for multi-tenancy (GNU-19)

Adds TeamRole, MemberSource, and Team types. Refactors Supabase service
client to be stateless, updates middleware for team-aware routing, extends
CompanyContext with team/role fields, and updates extension service types
to accept companyId.

Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>

* refactor: thread company_id through business logic functions (GNU-19)

Replaces user_id scoping with company_id across all lib modules:
bookkeeping, documents, transactions, invoices, reconciliation, tax,
deadlines, and import. Updates corresponding tests.

Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>

* refactor: thread company_id through API routes and extensions (GNU-19)

Updates all existing API routes to extract and pass companyId. Updates
enable-banking and arcim-migration extensions for company-scoped
transaction ingestion and sync.

Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>

* feat: add company and team management API routes (GNU-19)

Adds CRUD endpoints for company members, company invitations, team
members, and team invitations. Includes invite token utilities, email
templates, and company switch server action.

Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>

* feat: add team/company UI components, pages, and dashboard updates (GNU-19)

Adds CompanySwitcher, ConsultantEmptyState, Step0RoleChoice, company
members and team management panels. Updates dashboard layout for
team-aware routing, onboarding for multi-step role choice, and auth
callback for team invite acceptance. Ignores supabase/.branches/.

Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>

* fix: add null guards for company in import page (GNU-19)

Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>

* fix: move appUrl declaration to outer scope in invite route (GNU-19)

Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>

* fix: add optional chaining for company.name in members section (GNU-19)

Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>

* fix: add optional chaining for second company.name in members section (GNU-19)

Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>

* fix: add null guards for company in extension components (GNU-19)

Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>

* fix: pass companyId to executeSIEImport in arcim-migration extension (GNU-19)

Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>

* fix: update tests to use companyId instead of userId and improve type handling

---------

Co-authored-by: Claude Opus 4.6 (1M context) <noreply@anthropic.com>
2026-03-31 16:41:52 +02:00

439 lines
13 KiB
TypeScript

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 company/period/series
* Uses the concurrent-safe INSERT ON CONFLICT implementation in the database
*/
export async function getNextVoucherNumber(
supabase: SupabaseClient,
companyId: string,
fiscalPeriodId: string,
series: string = 'A'
): Promise<number> {
const { data, error } = await supabase.rpc('next_voucher_number', {
p_company_id: companyId,
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 company
*/
async function resolveAccountIds(
supabase: SupabaseClient,
companyId: string,
lines: CreateJournalEntryLineInput[]
): Promise<Map<string, string>> {
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('company_id', companyId)
.in('account_number', accountNumbers)
if (error) {
throw new Error(`Failed to resolve account IDs: ${error.message}`)
}
const map = new Map<string, string>()
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,
companyId: string,
date: string
): Promise<string | null> {
// 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('company_id', companyId)
.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<string, string>
) {
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,
companyId: string,
userId: string,
input: CreateJournalEntryInput
): Promise<JournalEntry> {
// 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, companyId, 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({
company_id: companyId,
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').update({ status: 'cancelled' }).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, companyId },
})
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,
companyId: string,
userId: string,
entryId: string
): Promise<JournalEntry> {
// Fetch the draft entry
const { data: entry, error: fetchError } = await supabase
.from('journal_entries')
.select('*')
.eq('id', entryId)
.eq('company_id', companyId)
.eq('status', 'draft')
.single()
if (fetchError || !entry) {
throw new Error('Draft journal entry not found')
}
// Assign voucher number
const voucherNumber = await getNextVoucherNumber(
supabase,
companyId,
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, companyId },
})
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,
companyId: string,
userId: string,
input: CreateJournalEntryInput
): Promise<JournalEntry> {
const draft = await createDraftEntry(supabase, companyId, userId, input)
return commitEntry(supabase, companyId, 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,
companyId: string,
userId: string,
entryId: string,
reversalDate?: string
): Promise<JournalEntry> {
// Fetch original entry with lines
const { data: original, error } = await supabase
.from('journal_entries')
.select('*, lines:journal_entry_lines(*)')
.eq('id', entryId)
.eq('company_id', companyId)
.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,
companyId,
original.fiscal_period_id,
original.voucher_series || 'A'
)
// Resolve account IDs
const accountIdMap = await resolveAccountIds(supabase, companyId, reversedLines)
// Create reversal entry with reverses_id link
const { data: reversalEntry, error: reversalError } = await supabase
.from('journal_entries')
.insert({
company_id: companyId,
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').update({ status: 'cancelled' }).eq('id', reversalEntry.id)
await supabase.from('journal_entry_lines').delete().eq('journal_entry_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_entries').update({ status: 'cancelled' }).eq('id', reversalEntry.id)
await supabase.from('journal_entry_lines').delete().eq('journal_entry_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 — mark the orphaned
// reversal as cancelled so it's excluded from reports but remains traceable.
await supabase.from('journal_entries').update({ status: 'cancelled' }).eq('id', reversalEntry.id)
await supabase.from('journal_entry_lines').delete().eq('journal_entry_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, companyId },
})
return result
}