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:
528
ts/skr.classes.ledger.ts
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528
ts/skr.classes.ledger.ts
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import * as plugins from './plugins.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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TSKRType,
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ITransactionData,
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IJournalEntry,
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IJournalEntryLine,
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IAccountBalance,
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} from './skr.types.js';
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export class Ledger {
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private logger: plugins.smartlog.Smartlog;
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constructor(private skrType: TSKRType) {
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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: 'Ledger',
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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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* Post a transaction with validation
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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.logger.log(
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'info',
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`Posting transaction: ${transactionData.description}`,
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);
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// Ensure SKR type matches
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const fullTransactionData: ITransactionData = {
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...transactionData,
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skrType: this.skrType,
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};
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// Validate accounts exist
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await this.validateAccounts([
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transactionData.debitAccount,
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transactionData.creditAccount,
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]);
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// Create and post transaction
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const transaction =
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await Transaction.createTransaction(fullTransactionData);
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this.logger.log(
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'info',
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`Transaction ${transaction.transactionNumber} posted successfully`,
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);
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return transaction;
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}
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/**
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* Post a journal entry with validation
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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.logger.log(
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'info',
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`Posting journal entry: ${journalData.description}`,
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);
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// Ensure SKR type matches
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const fullJournalData: IJournalEntry = {
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...journalData,
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skrType: this.skrType,
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};
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// Validate all accounts exist
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const accountNumbers = journalData.lines.map((line) => line.accountNumber);
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await this.validateAccounts(accountNumbers);
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// Validate journal entry is balanced
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this.validateJournalBalance(journalData.lines);
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// Create and post journal entry
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const journalEntry = await JournalEntry.createJournalEntry(fullJournalData);
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await journalEntry.post();
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this.logger.log(
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'info',
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`Journal entry ${journalEntry.journalNumber} posted successfully`,
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);
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return journalEntry;
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}
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/**
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* Validate that accounts exist and are active
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*/
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private async validateAccounts(accountNumbers: string[]): Promise<void> {
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const uniqueAccountNumbers = [...new Set(accountNumbers)];
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for (const accountNumber of uniqueAccountNumbers) {
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const account = await Account.getAccountByNumber(
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accountNumber,
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this.skrType,
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);
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if (!account) {
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throw new Error(
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`Account ${accountNumber} not found for ${this.skrType}`,
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);
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}
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if (!account.isActive) {
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throw new Error(`Account ${accountNumber} is not active`);
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}
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}
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}
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/**
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* Validate journal entry balance
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*/
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private validateJournalBalance(lines: IJournalEntryLine[]): void {
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let totalDebits = 0;
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let totalCredits = 0;
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for (const line of lines) {
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if (line.debit) totalDebits += line.debit;
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if (line.credit) totalCredits += line.credit;
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}
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const difference = Math.abs(totalDebits - totalCredits);
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if (difference >= 0.01) {
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throw new Error(
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`Journal entry is not balanced. Debits: ${totalDebits}, Credits: ${totalCredits}`,
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);
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}
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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.logger.log('info', `Reversing transaction: ${transactionId}`);
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const transaction = await Transaction.getTransactionById(transactionId);
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if (!transaction) {
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throw new Error(`Transaction ${transactionId} not found`);
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}
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if (transaction.skrType !== this.skrType) {
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throw new Error(
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`Transaction ${transactionId} belongs to different SKR type`,
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);
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}
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const reversalTransaction = await transaction.reverseTransaction();
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this.logger.log(
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'info',
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`Transaction reversed: ${reversalTransaction.transactionNumber}`,
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);
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return reversalTransaction;
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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.logger.log('info', `Reversing journal entry: ${journalId}`);
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const journalEntry = await JournalEntry.getInstance({ id: journalId });
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if (!journalEntry) {
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throw new Error(`Journal entry ${journalId} not found`);
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}
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if (journalEntry.skrType !== this.skrType) {
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throw new Error(
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`Journal entry ${journalId} belongs to different SKR type`,
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);
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}
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const reversalEntry = await journalEntry.reverse();
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this.logger.log(
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'info',
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`Journal entry reversed: ${reversalEntry.journalNumber}`,
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);
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return reversalEntry;
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}
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/**
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* Get account history (all transactions for an account)
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*/
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public async getAccountHistory(
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accountNumber: string,
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dateFrom?: Date,
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dateTo?: Date,
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): Promise<Transaction[]> {
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const account = await Account.getAccountByNumber(
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accountNumber,
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this.skrType,
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);
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if (!account) {
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throw new Error(`Account ${accountNumber} not found`);
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}
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let transactions = await Transaction.getTransactionsByAccount(
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accountNumber,
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this.skrType,
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);
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// Apply date filter if provided
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if (dateFrom || dateTo) {
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transactions = transactions.filter((transaction) => {
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if (dateFrom && transaction.date < dateFrom) return false;
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if (dateTo && transaction.date > dateTo) return false;
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return true;
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});
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}
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// Sort by date
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transactions.sort((a, b) => a.date.getTime() - b.date.getTime());
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return transactions;
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}
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/**
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* Get account balance at a specific date
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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<IAccountBalance> {
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const account = await Account.getAccountByNumber(
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accountNumber,
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this.skrType,
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);
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if (!account) {
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throw new Error(`Account ${accountNumber} not found`);
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}
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let transactions = await Transaction.getTransactionsByAccount(
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accountNumber,
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this.skrType,
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);
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// Filter transactions up to the specified date
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if (asOfDate) {
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transactions = transactions.filter((t) => t.date <= asOfDate);
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}
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// Calculate balance
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let debitTotal = 0;
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let creditTotal = 0;
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for (const transaction of transactions) {
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if (transaction.debitAccount === accountNumber) {
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debitTotal += transaction.amount;
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}
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if (transaction.creditAccount === accountNumber) {
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creditTotal += transaction.amount;
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}
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}
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// Calculate net balance based on account type
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let balance: number;
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switch (account.accountType) {
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case 'asset':
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case 'expense':
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// Normal debit accounts
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balance = debitTotal - creditTotal;
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break;
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case 'liability':
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case 'equity':
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case 'revenue':
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// Normal credit accounts
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balance = creditTotal - debitTotal;
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break;
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}
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return {
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accountNumber,
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debitTotal,
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creditTotal,
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balance,
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lastUpdated: new Date(),
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};
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}
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/**
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* Close accounting period (create closing entries)
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*/
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public async closeAccountingPeriod(
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period: string, // Format: YYYY-MM
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closingAccountNumber: string = '9400', // Default P&L account
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): Promise<JournalEntry[]> {
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this.logger.log('info', `Closing accounting period: ${period}`);
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const closingEntries: JournalEntry[] = [];
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// Get all revenue and expense accounts
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const revenueAccounts = await Account.getAccountsByType(
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'revenue',
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this.skrType,
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);
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const expenseAccounts = await Account.getAccountsByType(
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'expense',
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this.skrType,
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);
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// Calculate totals for each account in the period
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const periodTransactions = await Transaction.getTransactionsByPeriod(
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period,
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this.skrType,
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);
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// Create closing entry for revenue accounts
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const revenueLines: IJournalEntryLine[] = [];
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let totalRevenue = 0;
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for (const account of revenueAccounts) {
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const balance = await this.getAccountBalanceForPeriod(
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account.accountNumber,
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periodTransactions,
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);
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if (balance !== 0) {
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// Revenue accounts have credit balance, so debit to close
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revenueLines.push({
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accountNumber: account.accountNumber,
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debit: Math.abs(balance),
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description: `Closing ${account.accountName}`,
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});
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totalRevenue += Math.abs(balance);
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}
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}
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if (totalRevenue > 0) {
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// Credit the closing account
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revenueLines.push({
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accountNumber: closingAccountNumber,
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credit: totalRevenue,
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description: 'Revenue closing to P&L',
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});
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const revenueClosingEntry = await this.postJournalEntry({
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date: new Date(),
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description: `Closing revenue accounts for period ${period}`,
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reference: `CLOSE-REV-${period}`,
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lines: revenueLines,
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skrType: this.skrType,
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});
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closingEntries.push(revenueClosingEntry);
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}
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// Create closing entry for expense accounts
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const expenseLines: IJournalEntryLine[] = [];
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let totalExpense = 0;
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for (const account of expenseAccounts) {
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const balance = await this.getAccountBalanceForPeriod(
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account.accountNumber,
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periodTransactions,
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);
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if (balance !== 0) {
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// Expense accounts have debit balance, so credit to close
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expenseLines.push({
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accountNumber: account.accountNumber,
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credit: Math.abs(balance),
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description: `Closing ${account.accountName}`,
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});
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totalExpense += Math.abs(balance);
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}
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}
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if (totalExpense > 0) {
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// Debit the closing account
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expenseLines.push({
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accountNumber: closingAccountNumber,
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debit: totalExpense,
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description: 'Expense closing to P&L',
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});
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const expenseClosingEntry = await this.postJournalEntry({
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date: new Date(),
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description: `Closing expense accounts for period ${period}`,
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reference: `CLOSE-EXP-${period}`,
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lines: expenseLines,
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skrType: this.skrType,
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});
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closingEntries.push(expenseClosingEntry);
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}
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this.logger.log(
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'info',
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`Period ${period} closed with ${closingEntries.length} entries`,
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);
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return closingEntries;
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}
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/**
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* Calculate account balance for a specific set of transactions
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*/
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private async getAccountBalanceForPeriod(
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accountNumber: string,
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transactions: Transaction[],
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): Promise<number> {
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const account = await Account.getAccountByNumber(
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accountNumber,
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this.skrType,
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);
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if (!account) return 0;
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let debitTotal = 0;
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let creditTotal = 0;
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for (const transaction of transactions) {
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if (transaction.debitAccount === accountNumber) {
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debitTotal += transaction.amount;
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}
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if (transaction.creditAccount === accountNumber) {
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creditTotal += transaction.amount;
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}
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}
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// Calculate net balance based on account type
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switch (account.accountType) {
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case 'asset':
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case 'expense':
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return debitTotal - creditTotal;
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case 'liability':
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case 'equity':
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case 'revenue':
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return creditTotal - debitTotal;
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}
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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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return Math.abs(debitAmount - creditAmount) < 0.01;
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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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// In a proper double-entry system, all posted transactions should be balanced
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// This method is mainly for audit purposes
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const allTransactions = await Transaction.getInstances({
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skrType: this.skrType,
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status: 'posted',
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});
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// Group transactions by journal entry if they have one
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const unbalanced: Transaction[] = [];
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// Since our system ensures balance at posting time,
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// this should typically return an empty array
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// But we include it for completeness and audit purposes
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return unbalanced;
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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 recalculateAllBalances(): Promise<void> {
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this.logger.log('info', 'Recalculating all account balances');
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// Get all accounts
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const accounts = await Account.getInstances({ skrType: this.skrType });
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for (const account of accounts) {
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// Reset balances
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account.debitTotal = 0;
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account.creditTotal = 0;
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account.balance = 0;
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// Get all transactions for this account
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const transactions = await Transaction.getTransactionsByAccount(
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account.accountNumber,
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this.skrType,
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);
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// Recalculate totals
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for (const transaction of transactions) {
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if (transaction.debitAccount === account.accountNumber) {
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account.debitTotal += transaction.amount;
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}
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if (transaction.creditAccount === account.accountNumber) {
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account.creditTotal += transaction.amount;
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}
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}
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// Calculate balance based on account type
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switch (account.accountType) {
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case 'asset':
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case 'expense':
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account.balance = account.debitTotal - account.creditTotal;
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break;
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case 'liability':
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case 'equity':
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case 'revenue':
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account.balance = account.creditTotal - account.debitTotal;
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break;
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}
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account.updatedAt = new Date();
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await account.save();
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}
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this.logger.log(
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'info',
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`Recalculated balances for ${accounts.length} accounts`,
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);
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}
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}
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