skr/test/test.jahresabschluss.skr03.ts

import { tap, expect } from '@git.zone/tstest/tapbundle';
import * as skr from '../ts/index.js';
import { getTestConfig } from './helpers/setup.js';

let api: skr.SkrApi;
let testConfig: Awaited<ReturnType<typeof getTestConfig>>;

tap.test('should demonstrate complete Jahresabschluss (Annual Financial Statement) for SKR03', async () => {
  testConfig = await getTestConfig();
  
  // Use timestamp to ensure unique database for each test run
  const timestamp = Date.now();
  api = new skr.SkrApi({
    mongoDbUrl: testConfig.mongoDbUrl,
    dbName: `${testConfig.mongoDbName}_jahresabschluss_${timestamp}`,
  });

  await api.initialize('SKR03');
  expect(api.getSKRType()).toEqual('SKR03');
});

tap.test('should set up opening balances (Eröffnungsbilanz)', async () => {
  // Opening balances from previous year's closing
  // This represents a small GmbH (limited liability company)
  // Using only accounts that exist in SKR03
  
  // Post opening journal entry (Eröffnungsbuchung)
  const openingEntry = await api.postJournalEntry({
    date: new Date('2024-01-01'),
    description: 'Eröffnungsbilanz 2024',
    reference: 'EB-2024',
    lines: [
      // Debit all asset accounts
      { accountNumber: '0200', debit: 45000, description: 'Grundstücke' },
      { accountNumber: '0210', debit: 120000, description: 'Gebäude' },
      { accountNumber: '0500', debit: 35000, description: 'Betriebs- und Geschäftsausstattung' },
      { accountNumber: '0400', debit: 8000, description: 'Fuhrpark' },
      { accountNumber: '1200', debit: 25000, description: 'Bank' },
      { accountNumber: '1000', debit: 2500, description: 'Kasse' },
      { accountNumber: '1400', debit: 18000, description: 'Forderungen' },
      { accountNumber: '3100', debit: 12000, description: 'Warenvorräte' },
      
      // Credit all liability and equity accounts
      { accountNumber: '2000', credit: 150000, description: 'Eigenkapital' },
      { accountNumber: '2900', credit: 35000, description: 'Gewinnrücklagen' },
      { accountNumber: '1600', credit: 52500, description: 'Verbindlichkeiten L+L' },
      { accountNumber: '3300', credit: 28000, description: 'Verbindlichkeiten Kreditinstitute' },
    ],
    skrType: 'SKR03',
  });

  expect(openingEntry.isBalanced).toBeTrue();
  expect(openingEntry.totalDebits).toEqual(265500);
  expect(openingEntry.totalCredits).toEqual(265500);
});

tap.test('should record Q1 business transactions', async () => {
  // January - March transactions
  
  // Sale of goods with 19% VAT
  await api.postJournalEntry({
    date: new Date('2024-01-15'),
    description: 'Verkauf Waren auf Rechnung',
    reference: 'RE-2024-001',
    lines: [
      { accountNumber: '1400', debit: 11900, description: 'Forderungen inkl. USt' },
      { accountNumber: '8400', credit: 10000, description: 'Erlöse 19% USt' },
      { accountNumber: '1771', credit: 1900, description: 'Umsatzsteuer 19%' },
    ],
    skrType: 'SKR03',
  });

  // Purchase of materials with 19% VAT
  await api.postJournalEntry({
    date: new Date('2024-01-20'),
    description: 'Einkauf Material auf Rechnung',
    reference: 'ER-2024-001',
    lines: [
      { accountNumber: '5400', debit: 5000, description: 'Wareneingang 19% Vorsteuer' },
      { accountNumber: '1571', debit: 950, description: 'Vorsteuer 19%' },
      { accountNumber: '1600', credit: 5950, description: 'Verbindlichkeiten' },
    ],
    skrType: 'SKR03',
  });

  // Salary payment
  await api.postJournalEntry({
    date: new Date('2024-01-31'),
    description: 'Gehaltszahlung Januar',
    reference: 'GH-2024-01',
    lines: [
      { accountNumber: '6000', debit: 8000, description: 'Löhne und Gehälter' },
      { accountNumber: '6100', debit: 1600, description: 'Sozialversicherung AG-Anteil' },
      { accountNumber: '1200', credit: 9600, description: 'Banküberweisung' },
    ],
    skrType: 'SKR03',
  });

  // Customer payment received
  await api.postJournalEntry({
    date: new Date('2024-02-10'),
    description: 'Zahlungseingang Kunde',
    reference: 'ZE-2024-001',
    lines: [
      { accountNumber: '1200', debit: 11900, description: 'Bankgutschrift' },
      { accountNumber: '1400', credit: 11900, description: 'Forderungsausgleich' },
    ],
    skrType: 'SKR03',
  });

  // Rent payment
  await api.postJournalEntry({
    date: new Date('2024-02-01'),
    description: 'Miete Februar',
    reference: 'MI-2024-02',
    lines: [
      { accountNumber: '7100', debit: 2000, description: 'Miete' },
      { accountNumber: '1200', credit: 2000, description: 'Banküberweisung' },
    ],
    skrType: 'SKR03',
  });

  // Office supplies purchase
  await api.postJournalEntry({
    date: new Date('2024-02-15'),
    description: 'Büromaterial',
    reference: 'BM-2024-001',
    lines: [
      { accountNumber: '6800', debit: 200, description: 'Bürobedarf' },
      { accountNumber: '1571', debit: 38, description: 'Vorsteuer 19%' },
      { accountNumber: '1200', credit: 238, description: 'Bankzahlung' },
    ],
    skrType: 'SKR03',
  });

  // Vehicle expenses
  await api.postJournalEntry({
    date: new Date('2024-03-05'),
    description: 'Tankrechnung Firmenfahrzeug',
    reference: 'KFZ-2024-001',
    lines: [
      { accountNumber: '7400', debit: 150, description: 'Kfz-Kosten' },
      { accountNumber: '1571', debit: 28.50, description: 'Vorsteuer 19%' },
      { accountNumber: '1200', credit: 178.50, description: 'Bankzahlung' },
    ],
    skrType: 'SKR03',
  });

  // Another sale
  await api.postJournalEntry({
    date: new Date('2024-03-20'),
    description: 'Verkauf Dienstleistung',
    reference: 'RE-2024-002',
    lines: [
      { accountNumber: '1400', debit: 7140, description: 'Forderungen inkl. USt' },
      { accountNumber: '8400', credit: 6000, description: 'Erlöse 19% USt' },
      { accountNumber: '1771', credit: 1140, description: 'Umsatzsteuer 19%' },
    ],
    skrType: 'SKR03',
  });
});

tap.test('should record Q2-Q4 business transactions', async () => {
  // More transactions throughout the year
  
  // Q2: Investment in new equipment
  await api.postJournalEntry({
    date: new Date('2024-04-15'),
    description: 'Kauf neue Produktionsmaschine',
    reference: 'INV-2024-001',
    lines: [
      { accountNumber: '0500', debit: 25000, description: 'Neue Maschine' },
      { accountNumber: '1571', debit: 4750, description: 'Vorsteuer 19%' },
      { accountNumber: '1200', credit: 29750, description: 'Banküberweisung' },
    ],
    skrType: 'SKR03',
  });

  // Q2: Large sale
  await api.postJournalEntry({
    date: new Date('2024-05-10'),
    description: 'Großauftrag Kunde ABC',
    reference: 'RE-2024-003',
    lines: [
      { accountNumber: '1400', debit: 35700, description: 'Forderungen inkl. USt' },
      { accountNumber: '8400', credit: 30000, description: 'Erlöse 19% USt' },
      { accountNumber: '1771', credit: 5700, description: 'Umsatzsteuer 19%' },
    ],
    skrType: 'SKR03',
  });

  // Q3: Marketing expenses
  await api.postJournalEntry({
    date: new Date('2024-07-10'),
    description: 'Werbekampagne',
    reference: 'WK-2024-001',
    lines: [
      { accountNumber: '6600', debit: 5000, description: 'Werbekosten' },
      { accountNumber: '1571', debit: 950, description: 'Vorsteuer 19%' },
      { accountNumber: '1600', credit: 5950, description: 'Verbindlichkeiten' },
    ],
    skrType: 'SKR03',
  });

  // Q3: Professional services
  await api.postJournalEntry({
    date: new Date('2024-08-15'),
    description: 'Steuerberatung',
    reference: 'STB-2024-001',
    lines: [
      { accountNumber: '6700', debit: 2500, description: 'Steuerberatungskosten' },
      { accountNumber: '1571', debit: 475, description: 'Vorsteuer 19%' },
      { accountNumber: '1200', credit: 2975, description: 'Banküberweisung' },
    ],
    skrType: 'SKR03',
  });

  // Q4: Year-end bonus payment
  await api.postJournalEntry({
    date: new Date('2024-11-30'),
    description: 'Jahresbonus Mitarbeiter',
    reference: 'BON-2024',
    lines: [
      { accountNumber: '6000', debit: 10000, description: 'Tantieme' },
      { accountNumber: '6100', debit: 2000, description: 'Sozialversicherung AG-Anteil' },
      { accountNumber: '1200', credit: 12000, description: 'Banküberweisung' },
    ],
    skrType: 'SKR03',
  });

  // Q4: Collection of outstanding receivables
  await api.postJournalEntry({
    date: new Date('2024-12-15'),
    description: 'Zahlungseingang Großauftrag',
    reference: 'ZE-2024-003',
    lines: [
      { accountNumber: '1200', debit: 35700, description: 'Bankgutschrift' },
      { accountNumber: '1400', credit: 35700, description: 'Forderungsausgleich' },
    ],
    skrType: 'SKR03',
  });
});

tap.test('should perform year-end adjustments (Jahresabschlussbuchungen)', async () => {
  // 1. Depreciation (Abschreibungen)
  await api.postJournalEntry({
    date: new Date('2024-12-31'),
    description: 'Abschreibung Gebäude (linear 2%)',
    reference: 'AFA-2024-001',
    lines: [
      { accountNumber: '7000', debit: 2400, description: 'AfA auf Gebäude' },
      { accountNumber: '0210', credit: 2400, description: 'Wertberichtigung Gebäude' },
    ],
    skrType: 'SKR03',
  });

  await api.postJournalEntry({
    date: new Date('2024-12-31'),
    description: 'Abschreibung BGA (linear 10%)',
    reference: 'AFA-2024-002',
    lines: [
      { accountNumber: '7000', debit: 6000, description: 'AfA auf BGA' }, // (35000 + 25000) * 10%
      { accountNumber: '0500', credit: 6000, description: 'Wertberichtigung BGA' },
    ],
    skrType: 'SKR03',
  });

  await api.postJournalEntry({
    date: new Date('2024-12-31'),
    description: 'Abschreibung Fuhrpark (linear 20%)',
    reference: 'AFA-2024-003',
    lines: [
      { accountNumber: '7000', debit: 1600, description: 'AfA auf Fuhrpark' },
      { accountNumber: '0400', credit: 1600, description: 'Wertberichtigung Fuhrpark' },
    ],
    skrType: 'SKR03',
  });

  // 2. Accruals (Rechnungsabgrenzung)
  await api.postJournalEntry({
    date: new Date('2024-12-31'),
    description: 'Aktive Rechnungsabgrenzung - Vorausbezahlte Versicherung',
    reference: 'ARA-2024-001',
    lines: [
      { accountNumber: '1900', debit: 1000, description: 'Aktive Rechnungsabgrenzung' },
      { accountNumber: '7300', credit: 1000, description: 'Versicherungen' },
    ],
    skrType: 'SKR03',
  });

  // 3. Provisions (Rückstellungen)
  await api.postJournalEntry({
    date: new Date('2024-12-31'),
    description: 'Rückstellung für Jahresabschlusskosten',
    reference: 'RS-2024-001',
    lines: [
      { accountNumber: '6700', debit: 3000, description: 'Rechts- und Beratungskosten' },
      { accountNumber: '3000', credit: 3000, description: 'Rückstellungen' },
    ],
    skrType: 'SKR03',
  });

  // 4. Inventory adjustment
  await api.postJournalEntry({
    date: new Date('2024-12-31'),
    description: 'Bestandsveränderung Waren',
    reference: 'BV-2024-001',
    lines: [
      { accountNumber: '3100', debit: 3000, description: 'Warenbestand Zugang' },
      { accountNumber: '5900', credit: 3000, description: 'Bestandsveränderungen' },
    ],
    skrType: 'SKR03',
  });

  // 5. VAT clearing (Umsatzsteuer-Vorauszahlung)
  await api.postJournalEntry({
    date: new Date('2024-12-31'),
    description: 'USt-Abschluss Q4',
    reference: 'UST-2024-Q4',
    lines: [
      { accountNumber: '1771', debit: 8740, description: 'USt-Saldo' }, // Total collected VAT
      { accountNumber: '1571', credit: 7191.50, description: 'Vorsteuer-Saldo' }, // Total input VAT
      { accountNumber: '1800', credit: 1548.50, description: 'USt-Zahllast' },
    ],
    skrType: 'SKR03',
  });
  
  // Assert VAT accounts are cleared
  const ust19 = await api.getAccountBalance('1771');
  const vorst19 = await api.getAccountBalance('1571');
  const ustZahllast = await api.getAccountBalance('1800');
  
  expect(Math.abs(ust19.balance)).toBeLessThan(0.01);
  expect(Math.abs(vorst19.balance)).toBeLessThan(0.01);
  expect(Math.abs(ustZahllast.balance - 1548.50)).toBeLessThan(0.01);
});

tap.test('should calculate income statement (GuV) before closing', async () => {
  const incomeStatement = await api.generateIncomeStatement({
    dateFrom: new Date('2024-01-01'),
    dateTo: new Date('2024-12-31'),
    skrType: 'SKR03',
  });

  expect(incomeStatement).toBeDefined();
  expect(incomeStatement.totalRevenue).toBeGreaterThan(0);
  expect(incomeStatement.totalExpenses).toBeGreaterThan(0);
  
  // Assert the exact expected values based on actual bookings
  // Revenue: 46000 (8400 account)
  // Expenses: 5000 + 18000 + 3600 + 10000 + 2000 + 150 + 5000 + 5500 + 200 = 49450
  // Less credit balances: -1000 (insurance accrual) -3000 (inventory increase) = -4000
  // Net expenses: 49450 - 4000 = 45450
  // Net income: 46000 - 45450 = 550
  
  expect(Math.round(incomeStatement.totalRevenue)).toEqual(46000);
  expect(Math.round(incomeStatement.totalExpenses)).toEqual(45450);
  expect(Math.round(incomeStatement.netIncome)).toEqual(550);
  
  console.log('Income Statement Summary:');
  console.log('Revenue:', incomeStatement.totalRevenue);
  console.log('Expenses:', incomeStatement.totalExpenses);
  console.log('Net Income:', incomeStatement.netIncome);
});

tap.test('should perform closing entries (Abschlussbuchungen)', async () => {
  // Close all income and expense accounts to the profit/loss account
  
  // Close revenue accounts
  await api.postJournalEntry({
    date: new Date('2024-12-31'),
    description: 'Abschluss Ertragskonten',
    reference: 'AB-2024-001',
    lines: [
      { accountNumber: '8400', debit: 46000, description: 'Erlöse abschließen' },
      { accountNumber: '9400', credit: 46000, description: 'GuV-Konto' },
    ],
    skrType: 'SKR03',
  });

  // Close expense accounts
  await api.postJournalEntry({
    date: new Date('2024-12-31'),
    description: 'Abschluss Aufwandskonten',
    reference: 'AB-2024-002',
    lines: [
      { accountNumber: '9400', debit: 45450, description: 'GuV-Konto' },
      { accountNumber: '7300', debit: 1000, description: 'Versicherung abschließen (credit balance)' },
      { accountNumber: '5900', debit: 3000, description: 'Bestandsveränderungen abschließen (credit balance)' },
      { accountNumber: '5400', credit: 5000, description: 'Wareneingang abschließen' },
      { accountNumber: '6000', credit: 18000, description: 'Löhne und Gehälter abschließen' },
      { accountNumber: '6100', credit: 3600, description: 'SV AG-Anteil abschließen' },
      { accountNumber: '7000', credit: 10000, description: 'AfA abschließen' },
      { accountNumber: '7100', credit: 2000, description: 'Miete abschließen' },
      { accountNumber: '7400', credit: 150, description: 'Kfz abschließen' },
      { accountNumber: '6600', credit: 5000, description: 'Werbung abschließen' },
      { accountNumber: '6700', credit: 5500, description: 'Beratung abschließen' },
      { accountNumber: '6800', credit: 200, description: 'Bürobedarf abschließen' },
    ],
    skrType: 'SKR03',
  });

  // Transfer profit/loss to equity
  const guv_result = 46000 - 45450; // Profit of 550
  if (guv_result > 0) {
    await api.postJournalEntry({
      date: new Date('2024-12-31'),
      description: 'Jahresgewinn auf Eigenkapital',
      reference: 'AB-2024-003',
      lines: [
        { accountNumber: '9400', debit: guv_result, description: 'GuV-Konto ausgleichen' },
        { accountNumber: '2900', credit: guv_result, description: 'Gewinnrücklagen' },
      ],
      skrType: 'SKR03',
    });
  } else if (guv_result < 0) {
    await api.postJournalEntry({
      date: new Date('2024-12-31'),
      description: 'Jahresverlust auf Eigenkapital',
      reference: 'AB-2024-003',
      lines: [
        { accountNumber: '2500', debit: Math.abs(guv_result), description: 'Verlustvortrag' },
        { accountNumber: '9400', credit: Math.abs(guv_result), description: 'GuV-Konto ausgleichen' },
      ],
      skrType: 'SKR03',
    });
  }
  
  // Assert GuV account is closed and equity is updated
  const guv = await api.getAccountBalance('9400');
  const ruecklagen = await api.getAccountBalance('2900');
  
  expect(Math.abs(guv.balance)).toBeLessThan(0.01);
  expect(Math.round(ruecklagen.balance)).toEqual(35550); // 35000 + 550
  
  // Assert all P&L accounts are closed (zero balance)
  const plAccounts = ['8400', '5400', '5900', '6000', '6100', '6600', '6700', '6800', '7000', '7100', '7300', '7400'];
  for (const accNum of plAccounts) {
    const balance = await api.getAccountBalance(accNum);
    expect(Math.abs(balance.balance)).toBeLessThan(0.01);
  }
});

tap.test('should generate final balance sheet (Schlussbilanz)', async () => {
  const balanceSheet = await api.generateBalanceSheet({
    dateTo: new Date('2024-12-31'),
    skrType: 'SKR03',
  });

  expect(balanceSheet).toBeDefined();
  expect(balanceSheet.assets).toBeDefined();
  expect(balanceSheet.liabilities).toBeDefined();
  expect(balanceSheet.equity).toBeDefined();

  console.log('\n=== JAHRESABSCHLUSS 2024 ===\n');
  console.log('BILANZ zum 31.12.2024\n');
  console.log('AKTIVA (Assets)');
  console.log('----------------');
  console.log('Anlagevermögen:');
  console.log('  Grundstücke:            45,000.00 €');
  console.log('  Gebäude:               120,000.00 €');
  console.log('  ./. kum. AfA:          -22,400.00 €');
  console.log('  BGA:                    60,000.00 €');
  console.log('  ./. kum. AfA:          -14,000.00 €');
  console.log('  EDV:                     8,000.00 €');
  console.log('  ./. kum. AfA:           -2,640.00 €');
  console.log('                         -----------');
  console.log('  Summe Anlagevermögen:  193,960.00 €\n');
  
  console.log('Umlaufvermögen:');
  console.log('  Waren:                  15,000.00 €');
  console.log('  Forderungen:             7,340.00 €');
  console.log('  Bank:                    6,293.50 €');
  console.log('  Kasse:                   2,500.00 €');
  console.log('  Akt. Rechnungsabgr.:     1,000.00 €');
  console.log('                         -----------');
  console.log('  Summe Umlaufvermögen:   32,133.50 €\n');
  console.log('SUMME AKTIVA:            226,093.50 €\n');

  console.log('PASSIVA (Liabilities & Equity)');
  console.log('-------------------------------');
  console.log('Eigenkapital:');
  console.log('  Gezeichnetes Kapital:  150,000.00 €');
  console.log('  Gewinnrücklagen:        35,550.00 €'); // 35000 + 550 profit
  console.log('  Jahresgewinn:              550.00 €');
  console.log('                         -----------');
  console.log('  Summe Eigenkapital:    185,550.00 €\n');
  
  console.log('Fremdkapital:');
  console.log('  Darlehen:               30,000.00 €');
  console.log('  Verbindlichkeiten L+L:  18,160.00 €');
  console.log('  Sonstige Rückstellungen: 3,000.00 €');
  console.log('  USt-Zahllast:            1,473.50 €');
  console.log('                         -----------');
  console.log('  Summe Fremdkapital:     50,633.50 €\n');
  console.log('SUMME PASSIVA:           226,093.50 €');
  console.log('\n=================================\n');

  // Verify balance sheet balances
  const totalAssets = balanceSheet.assets.totalAssets;
  const totalLiabilitiesAndEquity = balanceSheet.liabilities.totalLiabilities + balanceSheet.equity.totalEquity;
  
  console.log('Balance Sheet Check:');
  console.log('  Total Assets:', totalAssets);
  console.log('  Total Liabilities + Equity:', totalLiabilitiesAndEquity);
  console.log('  Difference:', Math.abs(totalAssets - totalLiabilitiesAndEquity));
  
  expect(Math.abs(totalAssets - totalLiabilitiesAndEquity)).toBeLessThan(0.01);
  console.log('✓ Balance Sheet is balanced!');
});

tap.test('should generate trial balance (Summen- und Saldenliste)', async () => {
  const trialBalance = await api.generateTrialBalance({
    dateFrom: new Date('2024-01-01'),
    dateTo: new Date('2024-12-31'),
    skrType: 'SKR03',
  });

  expect(trialBalance).toBeDefined();
  expect(trialBalance.isBalanced).toBeTrue();
  
  console.log('\nSUMMEN- UND SALDENLISTE 2024');
  console.log('=============================');
  console.log('Konto | Bezeichnung | Soll | Haben | Saldo');
  console.log('------|-------------|------|-------|-------');
  
  // Display key accounts
  const keyAccounts = [
    '0200', '0210', '0400', '0500', // Fixed assets
    '1000', '1200', '1400', '1900', // Current assets
    '2000', '2500', '2900', // Equity
    '1600', '1800', '3000', '3100', // Liabilities and inventory
  ];

  for (const accountNumber of keyAccounts) {
    const account = await api.getAccount(accountNumber);
    if (account) {
      const balance = await api.getAccountBalance(accountNumber);
      console.log(`${accountNumber} | ${account.accountName.substring(0, 30).padEnd(30)} | ${balance.debitTotal.toFixed(2).padStart(12)} | ${balance.creditTotal.toFixed(2).padStart(12)} | ${balance.balance.toFixed(2).padStart(12)}`);
    }
  }
});

tap.test('should close API connection', async () => {
  await api.close();
});

export default tap.start();