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feat(tests): integrate qenv for dynamic configuration and enhance SKR API tests

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This commit is contained in:
Jürgen Kunz
2025-08-10 19:52:23 +00:00
parent f42c8539a6
commit 10ca6f2992
10 changed files with 693 additions and 27 deletions
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41
test/helpers/setup.ts Normal file
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import * as qenv from '@push.rocks/qenv';
// Initialize qenv to load environment variables from .nogit folder
const testQenv = new qenv.Qenv('./', './.nogit/');
// Export configuration for MongoDB and S3
export const getTestConfig = async () => {
// Try to get individual MongoDB components first
const mongoHost = await testQenv.getEnvVarOnDemand('MONGODB_HOST') || 'localhost';
const mongoPort = await testQenv.getEnvVarOnDemand('MONGODB_PORT') || '27017';
const mongoUser = await testQenv.getEnvVarOnDemand('MONGODB_USER');
const mongoPass = await testQenv.getEnvVarOnDemand('MONGODB_PASS');
const mongoDbName = await testQenv.getEnvVarOnDemand('MONGODB_NAME') || 'test_skr';
// Build MongoDB URL with authentication
let mongoDbUrl: string;
if (mongoUser && mongoPass) {
// Include authSource=admin for authentication
mongoDbUrl = `mongodb://${mongoUser}:${mongoPass}@${mongoHost}:${mongoPort}/?authSource=admin`;
} else {
mongoDbUrl = `mongodb://${mongoHost}:${mongoPort}`;
}
// Get S3 configuration
const s3Host = await testQenv.getEnvVarOnDemand('S3_HOST');
const s3Port = await testQenv.getEnvVarOnDemand('S3_PORT');
const s3User = await testQenv.getEnvVarOnDemand('S3_USER');
const s3Pass = await testQenv.getEnvVarOnDemand('S3_PASS');
const s3Bucket = await testQenv.getEnvVarOnDemand('S3_BUCKET') || 'test-skr';
return {
mongoDbUrl,
mongoDbName,
s3Config: s3User && s3Pass ? {
accessKey: s3User,
secretKey: s3Pass,
endpoint: s3Host && s3Port ? `http://${s3Host}:${s3Port}` : undefined,
bucket: s3Bucket
} : null
};
};

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test/test.jahresabschluss.ts Normal file
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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();
api = new skr.SkrApi({
mongoDbUrl: testConfig.mongoDbUrl,
dbName: `${testConfig.mongoDbName}_jahresabschluss`,
});
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: 7266.50, description: 'Vorsteuer-Saldo' }, // Total input VAT
{ accountNumber: '1800', credit: 1473.50, description: 'USt-Zahllast' },
],
skrType: 'SKR03',
});
});
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'),
});
expect(incomeStatement).toBeDefined();
expect(incomeStatement.totalRevenue).toBeGreaterThan(0);
expect(incomeStatement.totalExpenses).toBeGreaterThan(0);
// The net income should be:
// Revenue: 46000 (sales)
// Less expenses:
// - Cost of goods: 5000
// - Personnel: 29600
// - Rent: 2000
// - Office: 200
// - Vehicle: 150
// - Marketing: 5000
// - Professional: 5500
// - Depreciation: 11040
// - Insurance: -1000 (accrual adjustment)
// - Inventory: -3000 (increase)
const expectedNetIncome = 46000 - 5000 - 29600 - 2000 - 200 - 150 - 5000 - 5500 - 11040 + 1000 + 3000;
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: '5900', debit: 3000, description: 'Bestandsveränderungen abschließen' },
{ accountNumber: '9400', credit: 49000, 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: '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: '7300', debit: 1000, description: 'Versicherung abschließen (credit balance)' },
{ 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' },
{ accountNumber: '5900', debit: 3000, description: 'Bestandsveränderungen abschließen (credit balance)' },
],
skrType: 'SKR03',
});
// Transfer profit/loss to equity
const guv_result = 49000 - 45450; // Profit of 3550
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',
});
}
});
tap.test('should generate final balance sheet (Schlussbilanz)', async () => {
const balanceSheet = await api.generateBalanceSheet({
date: new Date('2024-12-31'),
});
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: 38,550.00 €'); // 35000 + 3550 profit
console.log(' Jahresgewinn: 3,550.00 €');
console.log(' -----------');
console.log(' Summe Eigenkapital: 188,550.00 €\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;
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'),
});
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();

8
test/test.skr03.ts
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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 initialize SKR03 API', async () => {
testConfig = await getTestConfig();
api = new skr.SkrApi({
mongoDbUrl: 'mongodb://localhost:27017',
dbName: 'test_skr03',
mongoDbUrl: testConfig.mongoDbUrl,
dbName: `${testConfig.mongoDbName}_skr03`,
});
await api.initialize('SKR03');

8
test/test.skr04.ts
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@@ -1,12 +1,16 @@
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 initialize SKR04 API', async () => {
testConfig = await getTestConfig();
api = new skr.SkrApi({
mongoDbUrl: 'mongodb://localhost:27017',
dbName: 'test_skr04',
mongoDbUrl: testConfig.mongoDbUrl,
dbName: `${testConfig.mongoDbName}_skr04`,
});
await api.initialize('SKR04');

8
test/test.transactions.ts
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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 initialize API for transaction tests', async () => {
testConfig = await getTestConfig();
api = new skr.SkrApi({
mongoDbUrl: 'mongodb://localhost:27017',
dbName: 'test_transactions',
mongoDbUrl: testConfig.mongoDbUrl,
dbName: testConfig.mongoDbName,
});
await api.initialize('SKR03');