feat(core): initial release of SKR03/SKR04 German accounting standards implementation
- Complete implementation of German standard charts of accounts - SKR03 (Process Structure Principle) for trading/service companies - SKR04 (Financial Classification Principle) for manufacturing companies - Double-entry bookkeeping with MongoDB persistence - Comprehensive reporting suite with DATEV export - Full TypeScript support and type safety
This commit is contained in:
533
ts/skr.api.ts
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533
ts/skr.api.ts
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import * as plugins from './plugins.js';
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import { ChartOfAccounts } from './skr.classes.chartofaccounts.js';
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import { Ledger } from './skr.classes.ledger.js';
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import { Reports } from './skr.classes.reports.js';
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import { Account } from './skr.classes.account.js';
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import { Transaction } from './skr.classes.transaction.js';
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import { JournalEntry } from './skr.classes.journalentry.js';
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import type {
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IDatabaseConfig,
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TSKRType,
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IAccountData,
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IAccountFilter,
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ITransactionData,
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ITransactionFilter,
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IJournalEntry,
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IReportParams,
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ITrialBalanceReport,
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IIncomeStatement,
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IBalanceSheet,
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} from './skr.types.js';
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/**
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* Main API class for SKR accounting operations
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*/
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export class SkrApi {
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private chartOfAccounts: ChartOfAccounts;
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private ledger: Ledger | null = null;
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private reports: Reports | null = null;
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private logger: plugins.smartlog.Smartlog;
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private initialized: boolean = false;
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private currentSKRType: TSKRType | null = null;
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constructor(private config: IDatabaseConfig) {
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this.chartOfAccounts = new ChartOfAccounts(config);
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this.logger = new plugins.smartlog.Smartlog({
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logContext: {
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company: 'fin.cx',
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companyunit: 'skr',
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containerName: 'SkrApi',
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environment: 'local',
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runtime: 'node',
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zone: 'local',
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},
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});
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}
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/**
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* Initialize the API with specified SKR type
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*/
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public async initialize(skrType: TSKRType): Promise<void> {
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this.logger.log('info', `Initializing SKR API with ${skrType}`);
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// Initialize chart of accounts
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if (skrType === 'SKR03') {
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await this.chartOfAccounts.initializeSKR03();
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} else if (skrType === 'SKR04') {
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await this.chartOfAccounts.initializeSKR04();
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} else {
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throw new Error(`Invalid SKR type: ${skrType}`);
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}
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this.currentSKRType = skrType;
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this.ledger = new Ledger(skrType);
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this.reports = new Reports(skrType);
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this.initialized = true;
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this.logger.log('info', 'SKR API initialized successfully');
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}
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/**
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* Ensure API is initialized
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*/
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private ensureInitialized(): void {
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if (!this.initialized || !this.currentSKRType) {
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throw new Error('API not initialized. Call initialize() first.');
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}
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}
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// ========== Account Management ==========
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/**
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* Create a new account
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*/
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public async createAccount(
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accountData: Partial<IAccountData>,
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): Promise<Account> {
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this.ensureInitialized();
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return await this.chartOfAccounts.createCustomAccount(accountData);
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}
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/**
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* Get account by number
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*/
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public async getAccount(accountNumber: string): Promise<Account | null> {
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this.ensureInitialized();
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return await this.chartOfAccounts.getAccountByNumber(accountNumber);
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}
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/**
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* Update an account
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*/
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public async updateAccount(
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accountNumber: string,
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updates: Partial<IAccountData>,
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): Promise<Account> {
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this.ensureInitialized();
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return await this.chartOfAccounts.updateAccount(accountNumber, updates);
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}
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/**
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* Delete an account
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*/
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public async deleteAccount(accountNumber: string): Promise<void> {
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this.ensureInitialized();
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await this.chartOfAccounts.deleteAccount(accountNumber);
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}
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/**
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* List accounts with optional filter
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*/
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public async listAccounts(filter?: IAccountFilter): Promise<Account[]> {
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this.ensureInitialized();
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return await this.chartOfAccounts.getAllAccounts(filter);
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}
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/**
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* Search accounts by term
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*/
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public async searchAccounts(searchTerm: string): Promise<Account[]> {
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this.ensureInitialized();
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return await this.chartOfAccounts.searchAccounts(searchTerm);
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}
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/**
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* Get accounts by class
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*/
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public async getAccountsByClass(accountClass: number): Promise<Account[]> {
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this.ensureInitialized();
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return await this.chartOfAccounts.getAccountsByClass(accountClass);
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}
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/**
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* Get accounts by type
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*/
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public async getAccountsByType(
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accountType: IAccountData['accountType'],
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): Promise<Account[]> {
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this.ensureInitialized();
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return await this.chartOfAccounts.getAccountsByType(accountType);
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}
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// ========== Transaction Management ==========
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/**
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* Post a simple transaction
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*/
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public async postTransaction(
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transactionData: ITransactionData,
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): Promise<Transaction> {
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this.ensureInitialized();
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return await this.chartOfAccounts.postTransaction(transactionData);
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}
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/**
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* Post a journal entry
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*/
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public async postJournalEntry(
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journalData: IJournalEntry,
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): Promise<JournalEntry> {
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this.ensureInitialized();
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return await this.chartOfAccounts.postJournalEntry(journalData);
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}
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/**
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* Get transaction by ID
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*/
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public async getTransaction(
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transactionId: string,
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): Promise<Transaction | null> {
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this.ensureInitialized();
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return await Transaction.getTransactionById(transactionId);
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}
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/**
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* List transactions with optional filter
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*/
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public async listTransactions(
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filter?: ITransactionFilter,
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): Promise<Transaction[]> {
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this.ensureInitialized();
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return await this.chartOfAccounts.getTransactions(filter);
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}
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/**
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* Get transactions for specific account
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*/
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public async getAccountTransactions(
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accountNumber: string,
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): Promise<Transaction[]> {
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this.ensureInitialized();
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return await this.chartOfAccounts.getAccountTransactions(accountNumber);
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}
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/**
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* Reverse a transaction
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*/
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public async reverseTransaction(transactionId: string): Promise<Transaction> {
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this.ensureInitialized();
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return await this.chartOfAccounts.reverseTransaction(transactionId);
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}
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/**
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* Reverse a journal entry
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*/
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public async reverseJournalEntry(journalId: string): Promise<JournalEntry> {
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this.ensureInitialized();
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if (!this.ledger) throw new Error('Ledger not initialized');
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return await this.ledger.reverseJournalEntry(journalId);
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}
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// ========== Reporting ==========
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/**
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* Generate trial balance
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*/
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public async generateTrialBalance(
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params?: IReportParams,
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): Promise<ITrialBalanceReport> {
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this.ensureInitialized();
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if (!this.reports) throw new Error('Reports not initialized');
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return await this.reports.getTrialBalance(params);
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}
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/**
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* Generate income statement
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*/
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public async generateIncomeStatement(
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params?: IReportParams,
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): Promise<IIncomeStatement> {
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this.ensureInitialized();
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if (!this.reports) throw new Error('Reports not initialized');
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return await this.reports.getIncomeStatement(params);
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}
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/**
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* Generate balance sheet
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*/
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public async generateBalanceSheet(
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params?: IReportParams,
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): Promise<IBalanceSheet> {
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this.ensureInitialized();
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if (!this.reports) throw new Error('Reports not initialized');
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return await this.reports.getBalanceSheet(params);
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}
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/**
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* Generate general ledger
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*/
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public async generateGeneralLedger(params?: IReportParams): Promise<any> {
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this.ensureInitialized();
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if (!this.reports) throw new Error('Reports not initialized');
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return await this.reports.getGeneralLedger(params);
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}
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/**
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* Generate cash flow statement
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*/
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public async generateCashFlowStatement(params?: IReportParams): Promise<any> {
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this.ensureInitialized();
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if (!this.reports) throw new Error('Reports not initialized');
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return await this.reports.getCashFlowStatement(params);
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}
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/**
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* Export report to CSV
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*/
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public async exportReportToCSV(
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reportType: 'trial_balance' | 'income_statement' | 'balance_sheet',
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params?: IReportParams,
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): Promise<string> {
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this.ensureInitialized();
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if (!this.reports) throw new Error('Reports not initialized');
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return await this.reports.exportToCSV(reportType, params);
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}
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/**
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* Export to DATEV format
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*/
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public async exportToDATEV(params?: IReportParams): Promise<string> {
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this.ensureInitialized();
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if (!this.reports) throw new Error('Reports not initialized');
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return await this.reports.exportToDATEV(params);
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}
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// ========== Period Management ==========
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/**
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* Close accounting period
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*/
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public async closePeriod(
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period: string,
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closingAccountNumber?: string,
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): Promise<JournalEntry[]> {
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this.ensureInitialized();
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if (!this.ledger) throw new Error('Ledger not initialized');
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return await this.ledger.closeAccountingPeriod(
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period,
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closingAccountNumber,
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);
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}
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/**
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* Get account balance
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*/
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public async getAccountBalance(
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accountNumber: string,
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asOfDate?: Date,
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): Promise<any> {
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this.ensureInitialized();
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if (!this.ledger) throw new Error('Ledger not initialized');
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return await this.ledger.getAccountBalance(accountNumber, asOfDate);
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}
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/**
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* Recalculate all account balances
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*/
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public async recalculateBalances(): Promise<void> {
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this.ensureInitialized();
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if (!this.ledger) throw new Error('Ledger not initialized');
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await this.ledger.recalculateAllBalances();
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}
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// ========== Import/Export ==========
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/**
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* Import accounts from CSV
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*/
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public async importAccountsFromCSV(csvContent: string): Promise<number> {
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this.ensureInitialized();
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return await this.chartOfAccounts.importAccountsFromCSV(csvContent);
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}
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/**
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* Export accounts to CSV
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*/
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public async exportAccountsToCSV(): Promise<string> {
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this.ensureInitialized();
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return await this.chartOfAccounts.exportAccountsToCSV();
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}
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// ========== Utility Methods ==========
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/**
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* Get current SKR type
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*/
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public getSKRType(): TSKRType | null {
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return this.currentSKRType;
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}
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/**
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* Get account class description
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*/
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public getAccountClassDescription(accountClass: number): string {
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this.ensureInitialized();
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return this.chartOfAccounts.getAccountClassDescription(accountClass);
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}
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/**
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* Validate double-entry rules
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*/
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public validateDoubleEntry(
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debitAmount: number,
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creditAmount: number,
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): boolean {
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if (!this.ledger) throw new Error('Ledger not initialized');
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return this.ledger.validateDoubleEntry(debitAmount, creditAmount);
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}
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/**
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* Get unbalanced transactions (for audit)
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*/
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public async getUnbalancedTransactions(): Promise<Transaction[]> {
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this.ensureInitialized();
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if (!this.ledger) throw new Error('Ledger not initialized');
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return await this.ledger.getUnbalancedTransactions();
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}
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/**
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* Close the API and database connection
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*/
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public async close(): Promise<void> {
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await this.chartOfAccounts.close();
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this.initialized = false;
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this.currentSKRType = null;
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this.ledger = null;
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this.reports = null;
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this.logger.log('info', 'SKR API closed');
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}
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// ========== Batch Operations ==========
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/**
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* Post multiple transactions
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*/
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public async postBatchTransactions(
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transactions: ITransactionData[],
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): Promise<Transaction[]> {
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this.ensureInitialized();
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const results: Transaction[] = [];
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const errors: Array<{ index: number; error: string }> = [];
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for (let i = 0; i < transactions.length; i++) {
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try {
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const transaction = await this.postTransaction(transactions[i]);
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results.push(transaction);
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} catch (error) {
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errors.push({ index: i, error: error.message });
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}
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}
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if (errors.length > 0) {
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this.logger.log(
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'warn',
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`Batch transaction posting completed with ${errors.length} errors`,
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);
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throw new Error(
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`Batch posting failed for ${errors.length} transactions: ${JSON.stringify(errors)}`,
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);
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}
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return results;
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}
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/**
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* Create multiple accounts
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*/
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public async createBatchAccounts(
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accounts: IAccountData[],
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): Promise<Account[]> {
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this.ensureInitialized();
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const results: Account[] = [];
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const errors: Array<{ index: number; error: string }> = [];
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for (let i = 0; i < accounts.length; i++) {
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try {
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const account = await this.createAccount(accounts[i]);
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results.push(account);
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} catch (error) {
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errors.push({ index: i, error: error.message });
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}
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}
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if (errors.length > 0) {
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this.logger.log(
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'warn',
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`Batch account creation completed with ${errors.length} errors`,
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);
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throw new Error(
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`Batch creation failed for ${errors.length} accounts: ${JSON.stringify(errors)}`,
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);
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}
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return results;
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}
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// ========== Pagination Support ==========
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/**
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* Get paginated accounts
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*/
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public async getAccountsPaginated(
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page: number = 1,
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pageSize: number = 50,
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filter?: IAccountFilter,
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): Promise<{
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data: Account[];
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total: number;
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page: number;
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pageSize: number;
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totalPages: number;
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}> {
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this.ensureInitialized();
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const allAccounts = await this.listAccounts(filter);
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const total = allAccounts.length;
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const totalPages = Math.ceil(total / pageSize);
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const start = (page - 1) * pageSize;
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const end = start + pageSize;
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const data = allAccounts.slice(start, end);
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return {
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data,
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total,
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page,
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pageSize,
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totalPages,
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};
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}
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/**
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* Get paginated transactions
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*/
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public async getTransactionsPaginated(
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page: number = 1,
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pageSize: number = 50,
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filter?: ITransactionFilter,
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): Promise<{
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data: Transaction[];
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total: number;
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page: number;
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pageSize: number;
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totalPages: number;
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}> {
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this.ensureInitialized();
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const allTransactions = await this.listTransactions(filter);
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const total = allTransactions.length;
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const totalPages = Math.ceil(total / pageSize);
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const start = (page - 1) * pageSize;
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const end = start + pageSize;
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const data = allTransactions.slice(start, end);
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return {
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data,
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total,
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page,
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pageSize,
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totalPages,
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};
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}
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}
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