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
2025-08-09 12:00:40 +00:00
commit 8a9056e767
31 changed files with 16560 additions and 0 deletions
--- a/ts/skr.classes.reports.ts
+++ b/ts/skr.classes.reports.ts
@@ -0,0 +1,721 @@
+import * as plugins from './plugins.js';
+import { Account } from './skr.classes.account.js';
+import { Transaction } from './skr.classes.transaction.js';
+import { Ledger } from './skr.classes.ledger.js';
+import type {
+  TSKRType,
+  ITrialBalanceReport,
+  ITrialBalanceEntry,
+  IIncomeStatement,
+  IIncomeStatementEntry,
+  IBalanceSheet,
+  IBalanceSheetEntry,
+  IReportParams,
+} from './skr.types.js';
+
+export class Reports {
+  private logger: plugins.smartlog.Smartlog;
+  private ledger: Ledger;
+
+  constructor(private skrType: TSKRType) {
+    this.logger = new plugins.smartlog.Smartlog({
+      logContext: {
+        company: 'fin.cx',
+        companyunit: 'skr',
+        containerName: 'Reports',
+        environment: 'local',
+        runtime: 'node',
+        zone: 'local',
+      },
+    });
+    this.ledger = new Ledger(skrType);
+  }
+
+  /**
+   * Generate Trial Balance
+   */
+  public async getTrialBalance(
+    params?: IReportParams,
+  ): Promise<ITrialBalanceReport> {
+    this.logger.log('info', 'Generating trial balance');
+
+    const accounts = await Account.getInstances({
+      skrType: this.skrType,
+      isActive: true,
+    });
+
+    const entries: ITrialBalanceEntry[] = [];
+    let totalDebits = 0;
+    let totalCredits = 0;
+
+    for (const account of accounts) {
+      // Get balance for the period if specified
+      const balance = params?.dateTo
+        ? await this.ledger.getAccountBalance(
+            account.accountNumber,
+            params.dateTo,
+          )
+        : await this.ledger.getAccountBalance(account.accountNumber);
+
+      if (balance.debitTotal !== 0 || balance.creditTotal !== 0) {
+        const entry: ITrialBalanceEntry = {
+          accountNumber: account.accountNumber,
+          accountName: account.accountName,
+          debitBalance: balance.debitTotal,
+          creditBalance: balance.creditTotal,
+          netBalance: balance.balance,
+        };
+
+        entries.push(entry);
+        totalDebits += balance.debitTotal;
+        totalCredits += balance.creditTotal;
+      }
+    }
+
+    // Sort entries by account number
+    entries.sort((a, b) => a.accountNumber.localeCompare(b.accountNumber));
+
+    const report: ITrialBalanceReport = {
+      date: params?.dateTo || new Date(),
+      skrType: this.skrType,
+      entries,
+      totalDebits,
+      totalCredits,
+      isBalanced: Math.abs(totalDebits - totalCredits) < 0.01,
+    };
+
+    this.logger.log(
+      'info',
+      `Trial balance generated with ${entries.length} accounts`,
+    );
+    return report;
+  }
+
+  /**
+   * Generate Income Statement (P&L)
+   */
+  public async getIncomeStatement(
+    params?: IReportParams,
+  ): Promise<IIncomeStatement> {
+    this.logger.log('info', 'Generating income statement');
+
+    // Get revenue accounts
+    const revenueAccounts = await Account.getAccountsByType(
+      'revenue',
+      this.skrType,
+    );
+    const expenseAccounts = await Account.getAccountsByType(
+      'expense',
+      this.skrType,
+    );
+
+    const revenueEntries: IIncomeStatementEntry[] = [];
+    const expenseEntries: IIncomeStatementEntry[] = [];
+    let totalRevenue = 0;
+    let totalExpenses = 0;
+
+    // Process revenue accounts
+    for (const account of revenueAccounts) {
+      const balance = await this.getAccountBalanceForPeriod(account, params);
+
+      if (balance !== 0) {
+        const entry: IIncomeStatementEntry = {
+          accountNumber: account.accountNumber,
+          accountName: account.accountName,
+          amount: Math.abs(balance),
+        };
+
+        revenueEntries.push(entry);
+        totalRevenue += Math.abs(balance);
+      }
+    }
+
+    // Process expense accounts
+    for (const account of expenseAccounts) {
+      const balance = await this.getAccountBalanceForPeriod(account, params);
+
+      if (balance !== 0) {
+        const entry: IIncomeStatementEntry = {
+          accountNumber: account.accountNumber,
+          accountName: account.accountName,
+          amount: Math.abs(balance),
+        };
+
+        expenseEntries.push(entry);
+        totalExpenses += Math.abs(balance);
+      }
+    }
+
+    // Calculate percentages
+    revenueEntries.forEach((entry) => {
+      entry.percentage =
+        totalRevenue > 0 ? (entry.amount / totalRevenue) * 100 : 0;
+    });
+
+    expenseEntries.forEach((entry) => {
+      entry.percentage =
+        totalRevenue > 0 ? (entry.amount / totalRevenue) * 100 : 0;
+    });
+
+    // Sort entries by account number
+    revenueEntries.sort((a, b) =>
+      a.accountNumber.localeCompare(b.accountNumber),
+    );
+    expenseEntries.sort((a, b) =>
+      a.accountNumber.localeCompare(b.accountNumber),
+    );
+
+    const report: IIncomeStatement = {
+      date: params?.dateTo || new Date(),
+      skrType: this.skrType,
+      revenue: revenueEntries,
+      expenses: expenseEntries,
+      totalRevenue,
+      totalExpenses,
+      netIncome: totalRevenue - totalExpenses,
+    };
+
+    this.logger.log(
+      'info',
+      `Income statement generated: Revenue ${totalRevenue}, Expenses ${totalExpenses}`,
+    );
+    return report;
+  }
+
+  /**
+   * Generate Balance Sheet
+   */
+  public async getBalanceSheet(params?: IReportParams): Promise<IBalanceSheet> {
+    this.logger.log('info', 'Generating balance sheet');
+
+    // Get accounts by type
+    const assetAccounts = await Account.getAccountsByType(
+      'asset',
+      this.skrType,
+    );
+    const liabilityAccounts = await Account.getAccountsByType(
+      'liability',
+      this.skrType,
+    );
+    const equityAccounts = await Account.getAccountsByType(
+      'equity',
+      this.skrType,
+    );
+
+    // Process assets
+    const currentAssets: IBalanceSheetEntry[] = [];
+    const fixedAssets: IBalanceSheetEntry[] = [];
+    let totalAssets = 0;
+
+    for (const account of assetAccounts) {
+      const balance = await this.getAccountBalanceForPeriod(account, params);
+
+      if (balance !== 0) {
+        const entry: IBalanceSheetEntry = {
+          accountNumber: account.accountNumber,
+          accountName: account.accountName,
+          amount: Math.abs(balance),
+        };
+
+        // Classify as current or fixed based on account class
+        if (account.accountClass === 1) {
+          currentAssets.push(entry);
+        } else {
+          fixedAssets.push(entry);
+        }
+
+        totalAssets += Math.abs(balance);
+      }
+    }
+
+    // Process liabilities
+    const currentLiabilities: IBalanceSheetEntry[] = [];
+    const longTermLiabilities: IBalanceSheetEntry[] = [];
+    let totalLiabilities = 0;
+
+    for (const account of liabilityAccounts) {
+      const balance = await this.getAccountBalanceForPeriod(account, params);
+
+      if (balance !== 0) {
+        const entry: IBalanceSheetEntry = {
+          accountNumber: account.accountNumber,
+          accountName: account.accountName,
+          amount: Math.abs(balance),
+        };
+
+        // Classify as current or long-term based on account number
+        if (
+          account.accountNumber.startsWith('16') ||
+          account.accountNumber.startsWith('17')
+        ) {
+          currentLiabilities.push(entry);
+        } else {
+          longTermLiabilities.push(entry);
+        }
+
+        totalLiabilities += Math.abs(balance);
+      }
+    }
+
+    // Process equity
+    const equityEntries: IBalanceSheetEntry[] = [];
+    let totalEquity = 0;
+
+    for (const account of equityAccounts) {
+      const balance = await this.getAccountBalanceForPeriod(account, params);
+
+      if (balance !== 0) {
+        const entry: IBalanceSheetEntry = {
+          accountNumber: account.accountNumber,
+          accountName: account.accountName,
+          amount: Math.abs(balance),
+        };
+
+        equityEntries.push(entry);
+        totalEquity += Math.abs(balance);
+      }
+    }
+
+    // Add current year profit/loss
+    const incomeStatement = await this.getIncomeStatement(params);
+    if (incomeStatement.netIncome !== 0) {
+      equityEntries.push({
+        accountNumber: '9999',
+        accountName: 'Current Year Profit/Loss',
+        amount: Math.abs(incomeStatement.netIncome),
+      });
+      totalEquity += Math.abs(incomeStatement.netIncome);
+    }
+
+    // Sort entries
+    currentAssets.sort((a, b) =>
+      a.accountNumber.localeCompare(b.accountNumber),
+    );
+    fixedAssets.sort((a, b) => a.accountNumber.localeCompare(b.accountNumber));
+    currentLiabilities.sort((a, b) =>
+      a.accountNumber.localeCompare(b.accountNumber),
+    );
+    longTermLiabilities.sort((a, b) =>
+      a.accountNumber.localeCompare(b.accountNumber),
+    );
+    equityEntries.sort((a, b) =>
+      a.accountNumber.localeCompare(b.accountNumber),
+    );
+
+    const report: IBalanceSheet = {
+      date: params?.dateTo || new Date(),
+      skrType: this.skrType,
+      assets: {
+        current: currentAssets,
+        fixed: fixedAssets,
+        totalAssets,
+      },
+      liabilities: {
+        current: currentLiabilities,
+        longTerm: longTermLiabilities,
+        totalLiabilities,
+      },
+      equity: {
+        entries: equityEntries,
+        totalEquity,
+      },
+      isBalanced:
+        Math.abs(totalAssets - (totalLiabilities + totalEquity)) < 0.01,
+    };
+
+    this.logger.log(
+      'info',
+      `Balance sheet generated: Assets ${totalAssets}, Liabilities ${totalLiabilities}, Equity ${totalEquity}`,
+    );
+    return report;
+  }
+
+  /**
+   * Get account balance for a specific period
+   */
+  private async getAccountBalanceForPeriod(
+    account: Account,
+    params?: IReportParams,
+  ): Promise<number> {
+    let transactions = await Transaction.getTransactionsByAccount(
+      account.accountNumber,
+      this.skrType,
+    );
+
+    // Apply date filter if provided
+    if (params?.dateFrom || params?.dateTo) {
+      transactions = transactions.filter((transaction) => {
+        if (params.dateFrom && transaction.date < params.dateFrom) return false;
+        if (params.dateTo && transaction.date > params.dateTo) return false;
+        return true;
+      });
+    }
+
+    let debitTotal = 0;
+    let creditTotal = 0;
+
+    for (const transaction of transactions) {
+      if (transaction.debitAccount === account.accountNumber) {
+        debitTotal += transaction.amount;
+      }
+      if (transaction.creditAccount === account.accountNumber) {
+        creditTotal += transaction.amount;
+      }
+    }
+
+    // Calculate net balance based on account type
+    switch (account.accountType) {
+      case 'asset':
+      case 'expense':
+        return debitTotal - creditTotal;
+      case 'liability':
+      case 'equity':
+      case 'revenue':
+        return creditTotal - debitTotal;
+    }
+  }
+
+  /**
+   * Generate General Ledger report
+   */
+  public async getGeneralLedger(params?: IReportParams): Promise<any> {
+    this.logger.log('info', 'Generating general ledger');
+
+    const accounts = await Account.getInstances({
+      skrType: this.skrType,
+      isActive: true,
+    });
+
+    const ledgerEntries = [];
+
+    for (const account of accounts) {
+      const transactions = await this.getAccountTransactions(
+        account.accountNumber,
+        params,
+      );
+
+      if (transactions.length > 0) {
+        let runningBalance = 0;
+        const accountEntries = [];
+
+        for (const transaction of transactions) {
+          const isDebit = transaction.debitAccount === account.accountNumber;
+          const amount = transaction.amount;
+
+          // Update running balance based on account type
+          if (
+            account.accountType === 'asset' ||
+            account.accountType === 'expense'
+          ) {
+            runningBalance += isDebit ? amount : -amount;
+          } else {
+            runningBalance += isDebit ? -amount : amount;
+          }
+
+          accountEntries.push({
+            date: transaction.date,
+            reference: transaction.reference,
+            description: transaction.description,
+            debit: isDebit ? amount : 0,
+            credit: !isDebit ? amount : 0,
+            balance: runningBalance,
+          });
+        }
+
+        ledgerEntries.push({
+          accountNumber: account.accountNumber,
+          accountName: account.accountName,
+          accountType: account.accountType,
+          entries: accountEntries,
+          finalBalance: runningBalance,
+        });
+      }
+    }
+
+    return {
+      date: params?.dateTo || new Date(),
+      skrType: this.skrType,
+      accounts: ledgerEntries,
+    };
+  }
+
+  /**
+   * Get account transactions for reporting
+   */
+  private async getAccountTransactions(
+    accountNumber: string,
+    params?: IReportParams,
+  ): Promise<Transaction[]> {
+    let transactions = await Transaction.getTransactionsByAccount(
+      accountNumber,
+      this.skrType,
+    );
+
+    // Apply date filter
+    if (params?.dateFrom || params?.dateTo) {
+      transactions = transactions.filter((transaction) => {
+        if (params.dateFrom && transaction.date < params.dateFrom) return false;
+        if (params.dateTo && transaction.date > params.dateTo) return false;
+        return true;
+      });
+    }
+
+    // Sort by date
+    transactions.sort((a, b) => a.date.getTime() - b.date.getTime());
+
+    return transactions;
+  }
+
+  /**
+   * Generate Cash Flow Statement
+   */
+  public async getCashFlowStatement(params?: IReportParams): Promise<any> {
+    this.logger.log('info', 'Generating cash flow statement');
+
+    // Get cash and bank accounts
+    const cashAccounts = ['1000', '1100', '1200', '1210']; // Standard cash/bank accounts
+
+    let operatingCashFlow = 0;
+    let investingCashFlow = 0;
+    let financingCashFlow = 0;
+
+    for (const accountNumber of cashAccounts) {
+      const account = await Account.getAccountByNumber(
+        accountNumber,
+        this.skrType,
+      );
+      if (!account) continue;
+
+      const transactions = await this.getAccountTransactions(
+        accountNumber,
+        params,
+      );
+
+      for (const transaction of transactions) {
+        const otherAccount =
+          transaction.debitAccount === accountNumber
+            ? transaction.creditAccount
+            : transaction.debitAccount;
+
+        const otherAccountObj = await Account.getAccountByNumber(
+          otherAccount,
+          this.skrType,
+        );
+        if (!otherAccountObj) continue;
+
+        const amount =
+          transaction.debitAccount === accountNumber
+            ? transaction.amount
+            : -transaction.amount;
+
+        // Classify cash flow
+        if (
+          otherAccountObj.accountType === 'revenue' ||
+          otherAccountObj.accountType === 'expense'
+        ) {
+          operatingCashFlow += amount;
+        } else if (otherAccountObj.accountClass === 0) {
+          // Fixed assets
+          investingCashFlow += amount;
+        } else if (
+          otherAccountObj.accountType === 'liability' ||
+          otherAccountObj.accountType === 'equity'
+        ) {
+          financingCashFlow += amount;
+        }
+      }
+    }
+
+    return {
+      date: params?.dateTo || new Date(),
+      skrType: this.skrType,
+      operatingActivities: operatingCashFlow,
+      investingActivities: investingCashFlow,
+      financingActivities: financingCashFlow,
+      netCashFlow: operatingCashFlow + investingCashFlow + financingCashFlow,
+    };
+  }
+
+  /**
+   * Export report to CSV format
+   */
+  public async exportToCSV(
+    reportType: 'trial_balance' | 'income_statement' | 'balance_sheet',
+    params?: IReportParams,
+  ): Promise<string> {
+    let csvContent = '';
+
+    switch (reportType) {
+      case 'trial_balance':
+        const trialBalance = await this.getTrialBalance(params);
+        csvContent = this.trialBalanceToCSV(trialBalance);
+        break;
+
+      case 'income_statement':
+        const incomeStatement = await this.getIncomeStatement(params);
+        csvContent = this.incomeStatementToCSV(incomeStatement);
+        break;
+
+      case 'balance_sheet':
+        const balanceSheet = await this.getBalanceSheet(params);
+        csvContent = this.balanceSheetToCSV(balanceSheet);
+        break;
+    }
+
+    return csvContent;
+  }
+
+  /**
+   * Convert trial balance to CSV
+   */
+  private trialBalanceToCSV(report: ITrialBalanceReport): string {
+    const lines: string[] = [];
+    lines.push('"Account Number";"Account Name";"Debit";"Credit";"Balance"');
+
+    for (const entry of report.entries) {
+      lines.push(
+        `"${entry.accountNumber}";"${entry.accountName}";${entry.debitBalance};${entry.creditBalance};${entry.netBalance}`,
+      );
+    }
+
+    lines.push(
+      `"TOTAL";"";"${report.totalDebits}";"${report.totalCredits}";"""`,
+    );
+
+    return lines.join('\n');
+  }
+
+  /**
+   * Convert income statement to CSV
+   */
+  private incomeStatementToCSV(report: IIncomeStatement): string {
+    const lines: string[] = [];
+    lines.push('"Type";"Account Number";"Account Name";"Amount";"Percentage"');
+
+    lines.push('"REVENUE";"";"";"";""');
+    for (const entry of report.revenue) {
+      lines.push(
+        `"Revenue";"${entry.accountNumber}";"${entry.accountName}";${entry.amount};${entry.percentage?.toFixed(2)}%`,
+      );
+    }
+
+    lines.push(`"Total Revenue";"";"";"${report.totalRevenue}";"""`);
+    lines.push('"";"";"";"";""');
+
+    lines.push('"EXPENSES";"";"";"";""');
+    for (const entry of report.expenses) {
+      lines.push(
+        `"Expense";"${entry.accountNumber}";"${entry.accountName}";${entry.amount};${entry.percentage?.toFixed(2)}%`,
+      );
+    }
+
+    lines.push(`"Total Expenses";"";"";"${report.totalExpenses}";"""`);
+    lines.push('"";"";"";"";""');
+    lines.push(`"NET INCOME";"";"";"${report.netIncome}";"""`);
+
+    return lines.join('\n');
+  }
+
+  /**
+   * Convert balance sheet to CSV
+   */
+  private balanceSheetToCSV(report: IBalanceSheet): string {
+    const lines: string[] = [];
+    lines.push('"Category";"Account Number";"Account Name";"Amount"');
+
+    lines.push('"ASSETS";"";"";"";');
+    lines.push('"Current Assets";"";"";"";');
+    for (const entry of report.assets.current) {
+      lines.push(
+        `"";"${entry.accountNumber}";"${entry.accountName}";${entry.amount}`,
+      );
+    }
+
+    lines.push('"Fixed Assets";"";"";"";');
+    for (const entry of report.assets.fixed) {
+      lines.push(
+        `"";"${entry.accountNumber}";"${entry.accountName}";${entry.amount}`,
+      );
+    }
+
+    lines.push(`"Total Assets";"";"";"${report.assets.totalAssets}"`);
+    lines.push('"";"";"";"";');
+
+    lines.push('"LIABILITIES";"";"";"";');
+    lines.push('"Current Liabilities";"";"";"";');
+    for (const entry of report.liabilities.current) {
+      lines.push(
+        `"";"${entry.accountNumber}";"${entry.accountName}";${entry.amount}`,
+      );
+    }
+
+    lines.push('"Long-term Liabilities";"";"";"";');
+    for (const entry of report.liabilities.longTerm) {
+      lines.push(
+        `"";"${entry.accountNumber}";"${entry.accountName}";${entry.amount}`,
+      );
+    }
+
+    lines.push(
+      `"Total Liabilities";"";"";"${report.liabilities.totalLiabilities}"`,
+    );
+    lines.push('"";"";"";"";');
+
+    lines.push('"EQUITY";"";"";"";');
+    for (const entry of report.equity.entries) {
+      lines.push(
+        `"";"${entry.accountNumber}";"${entry.accountName}";${entry.amount}`,
+      );
+    }
+
+    lines.push(`"Total Equity";"";"";"${report.equity.totalEquity}"`);
+    lines.push('"";"";"";"";');
+    lines.push(
+      `"Total Liabilities + Equity";"";"";"${report.liabilities.totalLiabilities + report.equity.totalEquity}"`,
+    );
+
+    return lines.join('\n');
+  }
+
+  /**
+   * Export to DATEV format
+   */
+  public async exportToDATEV(params?: IReportParams): Promise<string> {
+    // DATEV format is specific to German accounting software
+    // This is a simplified implementation
+    const transactions = await Transaction.getInstances({
+      skrType: this.skrType,
+      status: 'posted',
+    });
+
+    const lines: string[] = [];
+
+    // DATEV header
+    lines.push('EXTF;510;21;"Buchungsstapel";1;;;;;;;;;;;;;;');
+
+    for (const transaction of transactions) {
+      const date = transaction.date
+        .toISOString()
+        .split('T')[0]
+        .replace(/-/g, '');
+      const line = [
+        transaction.amount.toFixed(2).replace('.', ','),
+        'S',
+        'EUR',
+        '',
+        '',
+        transaction.debitAccount,
+        transaction.creditAccount,
+        '',
+        date,
+        '',
+        transaction.description.substring(0, 60),
+        '',
+      ].join(';');
+
+      lines.push(line);
+    }
+
+    return lines.join('\n');
+  }
+}