feat(reports): adjust financial report calculations to maintain sign for accuracy

test/test.jahresabschluss.ts

@@ -317,37 +317,43 @@ tap.test('should perform year-end adjustments (Jahresabschlussbuchungen)', async
     reference: 'UST-2024-Q4',
     lines: [
       { accountNumber: '1771', debit: 8740, description: 'USt-Saldo' }, // Total collected VAT
-      { accountNumber: '1571', credit: 7266.50, description: 'Vorsteuer-Saldo' }, // Total input VAT
+      { accountNumber: '1571', credit: 7191.50, description: 'Vorsteuer-Saldo' }, // Total input VAT
-      { accountNumber: '1800', credit: 1473.50, description: 'USt-Zahllast' },
+      { accountNumber: '1800', credit: 1548.50, description: 'USt-Zahllast' },
     ],
     skrType: 'SKR03',
   });
+  
+  // Assert VAT accounts are cleared
+  const ust19 = await api.getAccountBalance('1771');
+  const vorst19 = await api.getAccountBalance('1571');
+  const ustZahllast = await api.getAccountBalance('1800');
+  
+  expect(Math.abs(ust19.balance)).toBeLessThan(0.01);
+  expect(Math.abs(vorst19.balance)).toBeLessThan(0.01);
+  expect(Math.abs(ustZahllast.balance - 1548.50)).toBeLessThan(0.01);
 });
 
 tap.test('should calculate income statement (GuV) before closing', async () => {
   const incomeStatement = await api.generateIncomeStatement({
     dateFrom: new Date('2024-01-01'),
     dateTo: new Date('2024-12-31'),
+    skrType: 'SKR03',
   });
 
   expect(incomeStatement).toBeDefined();
   expect(incomeStatement.totalRevenue).toBeGreaterThan(0);
   expect(incomeStatement.totalExpenses).toBeGreaterThan(0);
   
-  // The net income should be:
+  // Assert the exact expected values based on actual bookings
-  // Revenue: 46000 (sales)
+  // Revenue: 46000 (8400 account)
-  // Less expenses:
+  // Expenses: 5000 + 18000 + 3600 + 10000 + 2000 + 150 + 5000 + 5500 + 200 = 49450
-  // - Cost of goods: 5000
+  // Less credit balances: -1000 (insurance accrual) -3000 (inventory increase) = -4000
-  // - Personnel: 29600
+  // Net expenses: 49450 - 4000 = 45450
-  // - Rent: 2000
+  // Net income: 46000 - 45450 = 550
-  // - Office: 200
+  
-  // - Vehicle: 150
+  expect(Math.round(incomeStatement.totalRevenue)).toEqual(46000);
-  // - Marketing: 5000
+  expect(Math.round(incomeStatement.totalExpenses)).toEqual(45450);
-  // - Professional: 5500
+  expect(Math.round(incomeStatement.netIncome)).toEqual(550);
-  // - Depreciation: 11040
-  // - Insurance: -1000 (accrual adjustment)
-  // - Inventory: -3000 (increase)
-  const expectedNetIncome = 46000 - 5000 - 29600 - 2000 - 200 - 150 - 5000 - 5500 - 11040 + 1000 + 3000;
   
   console.log('Income Statement Summary:');
   console.log('Revenue:', incomeStatement.totalRevenue);
@@ -365,8 +371,7 @@ tap.test('should perform closing entries (Abschlussbuchungen)', async () => {
     reference: 'AB-2024-001',
     lines: [
       { accountNumber: '8400', debit: 46000, description: 'Erlöse abschließen' },
-      { accountNumber: '5900', debit: 3000, description: 'Bestandsveränderungen abschließen' },
+      { accountNumber: '9400', credit: 46000, description: 'GuV-Konto' },
-      { accountNumber: '9400', credit: 49000, description: 'GuV-Konto' },
     ],
     skrType: 'SKR03',
   });
@@ -378,23 +383,23 @@ tap.test('should perform closing entries (Abschlussbuchungen)', async () => {
     reference: 'AB-2024-002',
     lines: [
       { accountNumber: '9400', debit: 45450, description: 'GuV-Konto' },
+      { accountNumber: '7300', debit: 1000, description: 'Versicherung abschließen (credit balance)' },
+      { accountNumber: '5900', debit: 3000, description: 'Bestandsveränderungen abschließen (credit balance)' },
       { accountNumber: '5400', credit: 5000, description: 'Wareneingang abschließen' },
       { accountNumber: '6000', credit: 18000, description: 'Löhne und Gehälter abschließen' },
       { accountNumber: '6100', credit: 3600, description: 'SV AG-Anteil abschließen' },
       { accountNumber: '7000', credit: 10000, description: 'AfA abschließen' },
       { accountNumber: '7100', credit: 2000, description: 'Miete abschließen' },
-      { accountNumber: '7300', debit: 1000, description: 'Versicherung abschließen (credit balance)' },
       { accountNumber: '7400', credit: 150, description: 'Kfz abschließen' },
       { accountNumber: '6600', credit: 5000, description: 'Werbung abschließen' },
       { accountNumber: '6700', credit: 5500, description: 'Beratung abschließen' },
       { accountNumber: '6800', credit: 200, description: 'Bürobedarf abschließen' },
-      { accountNumber: '5900', debit: 3000, description: 'Bestandsveränderungen abschließen (credit balance)' },
     ],
     skrType: 'SKR03',
   });
 
   // Transfer profit/loss to equity
-  const guv_result = 49000 - 45450; // Profit of 3550
+  const guv_result = 46000 - 45450; // Profit of 550
   if (guv_result > 0) {
     await api.postJournalEntry({
       date: new Date('2024-12-31'),
@@ -418,11 +423,26 @@ tap.test('should perform closing entries (Abschlussbuchungen)', async () => {
       skrType: 'SKR03',
     });
   }
+  
+  // Assert GuV account is closed and equity is updated
+  const guv = await api.getAccountBalance('9400');
+  const ruecklagen = await api.getAccountBalance('2900');
+  
+  expect(Math.abs(guv.balance)).toBeLessThan(0.01);
+  expect(Math.round(ruecklagen.balance)).toEqual(35550); // 35000 + 550
+  
+  // Assert all P&L accounts are closed (zero balance)
+  const plAccounts = ['8400', '5400', '5900', '6000', '6100', '6600', '6700', '6800', '7000', '7100', '7300', '7400'];
+  for (const accNum of plAccounts) {
+    const balance = await api.getAccountBalance(accNum);
+    expect(Math.abs(balance.balance)).toBeLessThan(0.01);
+  }
 });
 
 tap.test('should generate final balance sheet (Schlussbilanz)', async () => {
   const balanceSheet = await api.generateBalanceSheet({
-    date: new Date('2024-12-31'),
+    dateTo: new Date('2024-12-31'),
+    skrType: 'SKR03',
   });
 
   expect(balanceSheet).toBeDefined();
@@ -459,10 +479,10 @@ tap.test('should generate final balance sheet (Schlussbilanz)', async () => {
   console.log('-------------------------------');
   console.log('Eigenkapital:');
   console.log('  Gezeichnetes Kapital:  150,000.00 €');
-  console.log('  Gewinnrücklagen:        38,550.00 €'); // 35000 + 3550 profit
+  console.log('  Gewinnrücklagen:        35,550.00 €'); // 35000 + 550 profit
-  console.log('  Jahresgewinn:            3,550.00 €');
+  console.log('  Jahresgewinn:              550.00 €');
   console.log('                         -----------');
-  console.log('  Summe Eigenkapital:    188,550.00 €\n');
+  console.log('  Summe Eigenkapital:    185,550.00 €\n');
   
   console.log('Fremdkapital:');
   console.log('  Darlehen:               30,000.00 €');
@@ -478,6 +498,11 @@ tap.test('should generate final balance sheet (Schlussbilanz)', async () => {
   const totalAssets = balanceSheet.assets.totalAssets;
   const totalLiabilitiesAndEquity = balanceSheet.liabilities.totalLiabilities + balanceSheet.equity.totalEquity;
   
+  console.log('Balance Sheet Check:');
+  console.log('  Total Assets:', totalAssets);
+  console.log('  Total Liabilities + Equity:', totalLiabilitiesAndEquity);
+  console.log('  Difference:', Math.abs(totalAssets - totalLiabilitiesAndEquity));
+  
   expect(Math.abs(totalAssets - totalLiabilitiesAndEquity)).toBeLessThan(0.01);
   console.log('✓ Balance Sheet is balanced!');
 });
@@ -486,6 +511,7 @@ tap.test('should generate trial balance (Summen- und Saldenliste)', async () =>
   const trialBalance = await api.generateTrialBalance({
     dateFrom: new Date('2024-01-01'),
     dateTo: new Date('2024-12-31'),
+    skrType: 'SKR03',
   });
 
   expect(trialBalance).toBeDefined();

ts/skr.classes.reports.ts

@@ -122,11 +122,11 @@ export class Reports {
         const entry: IIncomeStatementEntry = {
           accountNumber: account.accountNumber,
           accountName: account.accountName,
-          amount: Math.abs(balance),
+          amount: balance, // Keep the sign for correct calculation
         };
 
         revenueEntries.push(entry);
-        totalRevenue += Math.abs(balance);
+        totalRevenue += balance; // Revenue accounts normally have credit balance (positive)
       }
     }
 
@@ -138,23 +138,24 @@ export class Reports {
         const entry: IIncomeStatementEntry = {
           accountNumber: account.accountNumber,
           accountName: account.accountName,
-          amount: Math.abs(balance),
+          amount: balance, // Keep the sign - negative balance reduces expenses
         };
 
         expenseEntries.push(entry);
-        totalExpenses += Math.abs(balance);
+        totalExpenses += balance; // Expense accounts normally have debit balance (positive)
+                                  // But credit balances (negative) reduce total expenses
       }
     }
 
-    // Calculate percentages
+    // Calculate percentages using absolute values to avoid negative percentages
     revenueEntries.forEach((entry) => {
       entry.percentage =
-        totalRevenue > 0 ? (entry.amount / totalRevenue) * 100 : 0;
+        totalRevenue !== 0 ? (Math.abs(entry.amount) / Math.abs(totalRevenue)) * 100 : 0;
     });
 
     expenseEntries.forEach((entry) => {
       entry.percentage =
-        totalRevenue > 0 ? (entry.amount / totalRevenue) * 100 : 0;
+        totalRevenue !== 0 ? (Math.abs(entry.amount) / Math.abs(totalRevenue)) * 100 : 0;
     });
 
     // Sort entries by account number
@@ -214,7 +215,7 @@ export class Reports {
         const entry: IBalanceSheetEntry = {
           accountNumber: account.accountNumber,
           accountName: account.accountName,
-          amount: Math.abs(balance),
+          amount: balance, // Keep the sign for display
         };
 
         // Classify as current or fixed based on account class
@@ -224,7 +225,7 @@ export class Reports {
           fixedAssets.push(entry);
         }
 
-        totalAssets += Math.abs(balance);
+        totalAssets += balance; // Add with sign to get correct total
       }
     }
 
@@ -240,7 +241,7 @@ export class Reports {
         const entry: IBalanceSheetEntry = {
           accountNumber: account.accountNumber,
           accountName: account.accountName,
-          amount: Math.abs(balance),
+          amount: balance, // Keep the sign for display
         };
 
         // Classify as current or long-term based on account number
@@ -253,7 +254,7 @@ export class Reports {
           longTermLiabilities.push(entry);
         }
 
-        totalLiabilities += Math.abs(balance);
+        totalLiabilities += balance; // Add with sign to get correct total
       }
     }
 
@@ -268,23 +269,27 @@ export class Reports {
         const entry: IBalanceSheetEntry = {
           accountNumber: account.accountNumber,
           accountName: account.accountName,
-          amount: Math.abs(balance),
+          amount: balance, // Keep the sign for display
         };
 
         equityEntries.push(entry);
-        totalEquity += Math.abs(balance);
+        totalEquity += balance; // Add with sign to get correct total
       }
     }
 
-    // Add current year profit/loss
+    // Add current year profit/loss only if accounts haven't been closed
+    // Check if revenue/expense accounts have non-zero balances (indicates not closed)
     const incomeStatement = await this.getIncomeStatement(params);
-    if (incomeStatement.netIncome !== 0) {
+    
+    // Only add current year profit/loss if we have unclosed revenue/expense accounts
+    // (i.e., the income statement shows non-zero revenue or expenses)
+    if (incomeStatement.netIncome !== 0 && (incomeStatement.totalRevenue !== 0 || incomeStatement.totalExpenses !== 0)) {
       equityEntries.push({
         accountNumber: '9999',
         accountName: 'Current Year Profit/Loss',
-        amount: Math.abs(incomeStatement.netIncome),
+        amount: incomeStatement.netIncome, // Keep the sign
       });
-      totalEquity += Math.abs(incomeStatement.netIncome);
+      totalEquity += incomeStatement.netIncome; // Add with sign
     }
 
     // Sort entries