Compare commits
6 Commits
| Author | SHA1 | Date | |
|---|---|---|---|
 jkunz
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jkunz
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cb6b3db15a | ||
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jkunz
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119c12901a | ||
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jkunz
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d21876c14f | ||
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jkunz
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4f1066da2e |
@@ -1,9 +1,5 @@
|
||||
{
|
||||
"npmci": {
|
||||
"npmGlobalTools": [],
|
||||
"npmAccessLevel": "public"
|
||||
},
|
||||
"gitzone": {
|
||||
"@git.zone/cli": {
|
||||
"projectType": "npm",
|
||||
"module": {
|
||||
"githost": "code.foss.global",
|
||||
@@ -12,6 +8,16 @@
|
||||
"description": "SKR03 and SKR04 German accounting standards for double-entry bookkeeping",
|
||||
"npmPackagename": "@fin.cx/skr",
|
||||
"license": "MIT"
|
||||
},
|
||||
"release": {
|
||||
"registries": [
|
||||
"https://verdaccio.lossless.digital",
|
||||
"https://registry.npmjs.org"
|
||||
],
|
||||
"accessLevel": "public"
|
||||
}
|
||||
},
|
||||
"@ship.zone/szci": {
|
||||
"npmGlobalTools": []
|
||||
}
|
||||
}
|
||||
}
|
||||
Vendored
+1
-1
@@ -1,7 +1,7 @@
|
||||
{
|
||||
"json.schemas": [
|
||||
{
|
||||
"fileMatch": ["/npmextra.json"],
|
||||
"fileMatch": ["/.smartconfig.json"],
|
||||
"schema": {
|
||||
"type": "object",
|
||||
"properties": {
|
||||
|
||||
@@ -1,5 +1,23 @@
|
||||
# Changelog
|
||||
|
||||
## 2026-04-16 - 1.2.2 - fix(exports)
|
||||
stabilize published types and compatibility with updated dependencies
|
||||
|
||||
- replace wildcard package exports with explicit runtime and type exports in the public entrypoint
|
||||
- add a strict consumer type-check fixture and test script to verify published declaration files
|
||||
- adapt filesystem, PDF, e-invoice, and signing integrations to updated dependency APIs
|
||||
- harden error handling and initialization checks across API, chart of accounts, invoice, and journal workflows
|
||||
|
||||
## 2025-10-28 - 1.2.1 - fix(skr.classes.account)
|
||||
Remove incorrect SKR04 automatic account 3300; improve VAT posting validation and test isolation; update readme hints and CI settings
|
||||
|
||||
- ts/skr.classes.account.ts: Removed account '3300' from the SKR04 automatic accounts list (3300 is Fahrzeugkosten and must be postable).
|
||||
- ts/skr.postingkeys.ts: Relax VAT amount requirement — VAT amount is no longer required when posting to VAT accounts or to debtor/creditor accounts (settlement lines).
|
||||
- ts/skr.classes.journalentry.ts: Detect VAT lines in journal entries and pass VAT-aware context into posting key validation to avoid false-positive VAT errors.
|
||||
- test/test.skr04.ts: Use timestamped database names to ensure isolated test runs and avoid DB conflicts during CI.
|
||||
- readme.hints.md: Updated status and notes (tests passing, recent fixes, architecture notes and validation pipeline).
|
||||
- .claude/settings.local.json: Added local CI/agent permission settings used by the project environment.
|
||||
|
||||
All notable changes to this project will be documented in this file.
|
||||
|
||||
The format is based on [Keep a Changelog](https://keepachangelog.com/en/1.0.0/),
|
||||
|
||||
+21
@@ -0,0 +1,21 @@
|
||||
MIT License
|
||||
|
||||
Copyright (c) 2026 Task Venture Capital GmbH
|
||||
|
||||
Permission is hereby granted, free of charge, to any person obtaining a copy
|
||||
of this software and associated documentation files (the "Software"), to deal
|
||||
in the Software without restriction, including without limitation the rights
|
||||
to use, copy, modify, merge, publish, distribute, sublicense, and/or sell
|
||||
copies of the Software, and to permit persons to whom the Software is
|
||||
furnished to do so, subject to the following conditions:
|
||||
|
||||
The above copyright notice and this permission notice shall be included in all
|
||||
copies or substantial portions of the Software.
|
||||
|
||||
THE SOFTWARE IS PROVIDED "AS IS", WITHOUT WARRANTY OF ANY KIND, EXPRESS OR
|
||||
IMPLIED, INCLUDING BUT NOT LIMITED TO THE WARRANTIES OF MERCHANTABILITY,
|
||||
FITNESS FOR A PARTICULAR PURPOSE AND NONINFRINGEMENT. IN NO EVENT SHALL THE
|
||||
AUTHORS OR COPYRIGHT HOLDERS BE LIABLE FOR ANY CLAIM, DAMAGES OR OTHER
|
||||
LIABILITY, WHETHER IN AN ACTION OF CONTRACT, TORT OR OTHERWISE, ARISING FROM,
|
||||
OUT OF OR IN CONNECTION WITH THE SOFTWARE OR THE USE OR OTHER DEALINGS IN THE
|
||||
SOFTWARE.
|
||||
+23
-19
@@ -1,12 +1,13 @@
|
||||
{
|
||||
"name": "@fin.cx/skr",
|
||||
"version": "1.2.0",
|
||||
"version": "1.2.2",
|
||||
"description": "SKR03 and SKR04 German accounting standards for double-entry bookkeeping",
|
||||
"main": "dist_ts/index.js",
|
||||
"typings": "dist_ts/index.d.ts",
|
||||
"type": "module",
|
||||
"scripts": {
|
||||
"test": "tstest test/ --verbose --logfile --timeout=60",
|
||||
"test": "tstest test/ --verbose --logfile --timeout=60 && pnpm run test:published-types",
|
||||
"test:published-types": "pnpm build && pnpm exec tsc --pretty false -p test/fixtures/strict-consumer/tsconfig.json",
|
||||
"build": "tsbuild --web --node",
|
||||
"buildDocs": "tsdoc"
|
||||
},
|
||||
@@ -25,25 +26,27 @@
|
||||
"license": "MIT",
|
||||
"packageManager": "pnpm@10.11.0",
|
||||
"dependencies": {
|
||||
"@e-invoice-eu/core": "^2.1.9",
|
||||
"@e-invoice-eu/core": "^3.1.0",
|
||||
"@fin.cx/einvoice": "5.1.4",
|
||||
"@push.rocks/smartdata": "^5.15.1",
|
||||
"@push.rocks/smartfile": "^11.0.22",
|
||||
"@push.rocks/smarthash": "^3.0.7",
|
||||
"@push.rocks/smartlog": "^3.1.8",
|
||||
"@push.rocks/smartpath": "^5.0.18",
|
||||
"@push.rocks/smartpdf": "^3.1.5",
|
||||
"@push.rocks/smarttime": "^4.1.1",
|
||||
"@push.rocks/smartdata": "^7.1.7",
|
||||
"@push.rocks/smartfile": "^13.1.2",
|
||||
"@push.rocks/smartfs": "^1.5.0",
|
||||
"@push.rocks/smarthash": "^3.2.6",
|
||||
"@push.rocks/smartlog": "^3.2.2",
|
||||
"@push.rocks/smartpath": "^6.0.0",
|
||||
"@push.rocks/smartpdf": "^4.2.0",
|
||||
"@push.rocks/smarttime": "^4.2.3",
|
||||
"@push.rocks/smartunique": "^3.0.9",
|
||||
"merkletreejs": "^0.4.0",
|
||||
"node-forge": "^1.3.1"
|
||||
"merkletreejs": "^0.6.0",
|
||||
"node-forge": "^1.4.0"
|
||||
},
|
||||
"devDependencies": {
|
||||
"@git.zone/tsbuild": "^2.6.4",
|
||||
"@git.zone/tsrun": "^1.3.3",
|
||||
"@git.zone/tstest": "^2.3.2",
|
||||
"@push.rocks/qenv": "^6.1.0",
|
||||
"@types/node-forge": "^1.3.11"
|
||||
"@git.zone/tsbuild": "^4.4.0",
|
||||
"@git.zone/tsrun": "^2.0.2",
|
||||
"@git.zone/tstest": "^3.6.3",
|
||||
"@push.rocks/qenv": "^6.1.3",
|
||||
"@types/node": "^25.6.0",
|
||||
"@types/node-forge": "^1.3.14"
|
||||
},
|
||||
"repository": {
|
||||
"type": "git",
|
||||
@@ -62,8 +65,9 @@
|
||||
"dist_ts_web/**/*",
|
||||
"assets/**/*",
|
||||
"cli.js",
|
||||
"npmextra.json",
|
||||
"readme.md"
|
||||
".smartconfig.json",
|
||||
"readme.md",
|
||||
"license.md"
|
||||
],
|
||||
"pnpm": {
|
||||
"overrides": {}
|
||||
|
||||
Generated
+3867
-4498
File diff suppressed because it is too large
Load Diff
+54
-1
@@ -1,3 +1,56 @@
|
||||
# Project Readme Hints
|
||||
|
||||
This is the initial readme hints file.
|
||||
## Current Status (2025-10-27)
|
||||
|
||||
### Test Results
|
||||
✅ **ALL 65/65 TESTS PASSING** (100%)
|
||||
|
||||
### Recent Fixes
|
||||
|
||||
#### Fixed: SKR04 Bug (Account 3300 Misclassification)
|
||||
**Problem**: Account 3300 was incorrectly hardcoded as an automatic account for SKR04
|
||||
**Root Cause**: Bug in `ts/skr.classes.account.ts:192` - account 3300 is "Fahrzeugkosten" (vehicle costs), NOT an automatic account
|
||||
**Solution**:
|
||||
1. Removed 3300 from automatic accounts list in `isAutomaticAccount()` method
|
||||
2. Updated test.skr04.ts to use timestamped database names to avoid conflicts
|
||||
**Files Changed**:
|
||||
- `ts/skr.classes.account.ts` - Fixed automatic account detection
|
||||
- `test/test.skr04.ts` - Added timestamp to database name
|
||||
|
||||
**Result**: ✅ All SKR04 tests now passing (jahresabschluss.skr04 + basic SKR04 tests)
|
||||
|
||||
### Architecture Notes
|
||||
|
||||
#### VAT Validation Logic (Recent Changes)
|
||||
- **skr.classes.journalentry.ts:224-273**: Detects VAT lines in entries to enable smart validation
|
||||
- **skr.postingkeys.ts:87-100**: Exempts VAT accounts and debtor/creditor accounts from VAT amount requirements
|
||||
- **Rationale**: VAT accounts ARE the VAT; settlement transactions don't need VAT details again
|
||||
|
||||
#### Posting Key Usage Pattern
|
||||
- **Tax-free operations** (key 40): Internal adjustments, depreciation, closing entries
|
||||
- **VAT operations** (keys 3, 8, 9, 19, 94): Customer/supplier transactions
|
||||
- **Best practice**: Use posting key 40 for non-VAT lines in mixed entries
|
||||
|
||||
#### Account Structure
|
||||
- **Automatic accounts**: Cannot be posted to directly (1400 Debtors, 1600 Creditors, 3300 Bank)
|
||||
- **Personal accounts**: Created in ranges 10000-69999 (debtors), 70000-99999 (creditors)
|
||||
- **System enforces**: Must use personal variants instead of automatic accounts
|
||||
|
||||
### Validation Pipeline
|
||||
1. **Line-level**: Posting key required, account exists, VAT rules
|
||||
2. **Posting key level**: VAT amount requirements (with exemptions)
|
||||
3. **Consistency level**: No mixing tax-free and taxed (unless intentional)
|
||||
4. **Balance level**: Debits must equal credits (0.01 tolerance)
|
||||
|
||||
### Test Coverage
|
||||
- 65 test cases covering full accounting cycle
|
||||
- Complete Jahresabschluss (annual closing) workflow in SKR03
|
||||
- Report generation (Trial Balance, Income Statement, Balance Sheet)
|
||||
- Transaction reversal and audit trails
|
||||
- DATEV posting key validation
|
||||
|
||||
### Dependencies
|
||||
- MongoDB via @push.rocks/smartdata for persistence
|
||||
- TypeScript 5.8.3 with strict mode
|
||||
- @git.zone/tstest for testing framework
|
||||
- @push.rocks/smartexpect for assertions
|
||||
|
||||
@@ -1,738 +1,321 @@
|
||||
# @fin.cx/skr 📊
|
||||
# @fin.cx/skr
|
||||
|
||||
> **Enterprise-grade German accounting standards implementation for SKR03 and SKR04**
|
||||
> Rock-solid double-entry bookkeeping with MongoDB persistence, e-invoice integration, and full TypeScript support
|
||||
`@fin.cx/skr` is a TypeScript library for German double-entry bookkeeping with built-in SKR03 and SKR04 chart initialization, MongoDB-backed persistence, reporting, DATEV export, GoBD-oriented Jahresabschluss export, and e-invoice workflows.
|
||||
|
||||
## 🚀 Why @fin.cx/skr?
|
||||
It is built for developers who need a programmable accounting core instead of a pile of CSV glue code: initialize a chart of accounts, post validated transactions and journal entries, generate reports, and archive year-end data in a structured export format.
|
||||
|
||||
Building compliant German accounting software? You've come to the right place! This module provides a **complete, type-safe implementation** of the German standard charts of accounts (Standardkontenrahmen) SKR03 and SKR04, the backbone of professional accounting in Germany.
|
||||
## Issue Reporting and Security
|
||||
|
||||
### 🎯 What makes it awesome?
|
||||
For reporting bugs, issues, or security vulnerabilities, please visit [community.foss.global/](https://community.foss.global/). This is the central community hub for all issue reporting. Developers who sign and comply with our contribution agreement and go through identification can also get a [code.foss.global/](https://code.foss.global/) account to submit Pull Requests directly.
|
||||
|
||||
- **🏢 Enterprise-Ready**: Production-tested implementation following HGB/GoBD standards
|
||||
- **⚡ Lightning Fast**: MongoDB-powered with optimized indexing and real-time balance updates
|
||||
- **🔒 Type-Safe**: Full TypeScript support with comprehensive type definitions
|
||||
- **🎮 Developer-Friendly**: Intuitive API that makes complex accounting operations simple
|
||||
- **📈 Real-time Reporting**: Generate financial statements on-the-fly
|
||||
- **🔄 Transaction Safety**: Built-in double-entry validation and automatic reversals
|
||||
- **✅ Battle-Tested**: 65+ comprehensive tests covering all edge cases
|
||||
- **🛡️ SKR Validation**: Automatic validation against official SKR standards
|
||||
- **🧾 E-Invoice Support**: Full XRechnung/ZUGFeRD integration for modern invoice processing
|
||||
- **🔐 Cryptographic Security**: Merkle tree and digital signature support for audit trails
|
||||
- **📑 PDF Export**: Professional PDF report generation with customizable templates
|
||||
## What This Library Does
|
||||
|
||||
## 📦 Installation
|
||||
- Initializes SKR03 or SKR04 account sets in MongoDB
|
||||
- Enforces double-entry bookkeeping rules for transactions and journal entries
|
||||
- Supports DATEV posting keys and VAT-aware journal lines
|
||||
- Prevents direct posting to automatic accounts that require personal accounts
|
||||
- Generates trial balance, income statement, balance sheet, general ledger, and cash flow reports
|
||||
- Exports accounting data as CSV, DATEV, and GoBD-style Jahresabschluss packages
|
||||
- Imports, stores, searches, books, and exports EN16931-style e-invoices
|
||||
- Adds signing and timestamp helpers for audit-oriented export workflows
|
||||
|
||||
## Why It Is Useful
|
||||
|
||||
- You get a real accounting domain model, not just account lists
|
||||
- SKR03 and SKR04 are both supported behind one API
|
||||
- Tests cover initialization, posting, reversals, reports, pagination, DATEV export, and full year-end flows
|
||||
- The package exports the lower-level classes too, so you can stay high-level with `SkrApi` or build around the primitives
|
||||
|
||||
## Requirements
|
||||
|
||||
- Node.js 20+ with ESM support
|
||||
- A reachable MongoDB instance
|
||||
- `pnpm`
|
||||
|
||||
The test setup reads MongoDB connection details from `.nogit/` via `@push.rocks/qenv`, but the runtime API only needs a `mongoDbUrl` and an optional `dbName`.
|
||||
|
||||
## Installation
|
||||
|
||||
```bash
|
||||
# Using npm
|
||||
npm install @fin.cx/skr
|
||||
|
||||
# Using pnpm (recommended)
|
||||
pnpm add @fin.cx/skr
|
||||
|
||||
# Using yarn
|
||||
yarn add @fin.cx/skr
|
||||
```
|
||||
|
||||
## 🎓 Quick Start
|
||||
## Quick Start
|
||||
|
||||
### Basic Setup
|
||||
|
||||
```typescript
|
||||
```ts
|
||||
import { SkrApi } from '@fin.cx/skr';
|
||||
|
||||
// Initialize the API
|
||||
const api = new SkrApi({
|
||||
mongoDbUrl: 'mongodb://localhost:27017',
|
||||
dbName: 'accounting' // optional, defaults to 'skr_accounting'
|
||||
dbName: 'accounting_demo',
|
||||
});
|
||||
|
||||
// Choose your SKR standard (SKR03 or SKR04)
|
||||
await api.initialize('SKR03');
|
||||
```
|
||||
|
||||
### 💰 Posting Transactions
|
||||
|
||||
```typescript
|
||||
// Simple transaction posting
|
||||
const transaction = await api.postTransaction({
|
||||
await api.postTransaction({
|
||||
date: new Date(),
|
||||
debitAccount: '1200', // Bank account
|
||||
creditAccount: '8400', // Revenue account
|
||||
amount: 1190.00,
|
||||
description: 'Invoice #2024-001 payment received',
|
||||
reference: 'INV-2024-001',
|
||||
vatAmount: 190.00
|
||||
});
|
||||
|
||||
// Complex journal entry with multiple lines
|
||||
const journalEntry = await api.postJournalEntry({
|
||||
date: new Date(),
|
||||
description: 'Monthly salary payments',
|
||||
reference: 'SAL-2024-03',
|
||||
lines: [
|
||||
{ accountNumber: '6000', debit: 5000.00, description: 'Gross salary' },
|
||||
{ accountNumber: '6100', debit: 1000.00, description: 'Social security employer' },
|
||||
{ accountNumber: '1800', credit: 1500.00, description: 'Tax withholding' },
|
||||
{ accountNumber: '1200', credit: 4500.00, description: 'Net payment' }
|
||||
]
|
||||
});
|
||||
```
|
||||
|
||||
### 🧾 E-Invoice Integration
|
||||
|
||||
```typescript
|
||||
// Import electronic invoices (XRechnung/ZUGFeRD)
|
||||
const invoiceData = await api.importInvoice(xmlContent, {
|
||||
format: 'xrechnung',
|
||||
validateSchema: true,
|
||||
checkDuplicates: true
|
||||
});
|
||||
|
||||
// Automatically book invoice to accounting
|
||||
const booking = await api.bookInvoice(invoiceData.invoiceId, {
|
||||
autoDetectAccounts: true,
|
||||
splitVAT: true,
|
||||
createPaymentSchedule: true
|
||||
});
|
||||
|
||||
// Export invoice in various formats
|
||||
const xRechnung = await api.exportInvoice(invoiceId, {
|
||||
format: 'xrechnung',
|
||||
version: '3.0',
|
||||
includeAttachments: true
|
||||
});
|
||||
|
||||
// Search and filter invoices
|
||||
const invoices = await api.searchInvoices({
|
||||
dateFrom: new Date('2024-01-01'),
|
||||
dateTo: new Date('2024-12-31'),
|
||||
status: 'booked',
|
||||
minAmount: 100,
|
||||
customerVATId: 'DE123456789'
|
||||
});
|
||||
|
||||
// Generate compliance reports
|
||||
const complianceReport = await api.createInvoiceComplianceReport({
|
||||
period: '2024-Q1',
|
||||
includeValidation: true,
|
||||
includeStatistics: true
|
||||
});
|
||||
```
|
||||
|
||||
### 📊 Generating Financial Reports
|
||||
|
||||
```typescript
|
||||
// Trial Balance (Summen- und Saldenliste)
|
||||
const trialBalance = await api.generateTrialBalance({
|
||||
dateFrom: new Date('2024-01-01'),
|
||||
dateTo: new Date('2024-12-31')
|
||||
});
|
||||
|
||||
// Income Statement (GuV - Gewinn- und Verlustrechnung)
|
||||
const incomeStatement = await api.generateIncomeStatement({
|
||||
dateFrom: new Date('2024-01-01'),
|
||||
dateTo: new Date('2024-12-31')
|
||||
});
|
||||
|
||||
// Balance Sheet (Bilanz)
|
||||
const balanceSheet = await api.generateBalanceSheet({
|
||||
date: new Date('2024-12-31')
|
||||
});
|
||||
|
||||
// General Ledger Export
|
||||
const generalLedger = await api.generateGeneralLedger({
|
||||
dateFrom: new Date('2024-01-01'),
|
||||
dateTo: new Date('2024-12-31')
|
||||
});
|
||||
|
||||
// Cash Flow Statement
|
||||
const cashFlow = await api.generateCashFlowStatement({
|
||||
dateFrom: new Date('2024-01-01'),
|
||||
dateTo: new Date('2024-12-31')
|
||||
});
|
||||
```
|
||||
|
||||
### 📑 Advanced Export Features
|
||||
|
||||
```typescript
|
||||
// Export complete annual closing package (Jahresabschluss)
|
||||
const jahresabschluss = await api.exportJahresabschluss({
|
||||
year: 2024,
|
||||
includeReports: ['balance_sheet', 'income_statement', 'cash_flow'],
|
||||
format: 'structured', // 'structured' | 'pdf' | 'csv'
|
||||
language: 'de',
|
||||
signatureRequired: true
|
||||
});
|
||||
|
||||
// Generate PDF reports with professional formatting
|
||||
const pdfReports = await api.generatePdfReports({
|
||||
reports: ['trial_balance', 'income_statement', 'balance_sheet'],
|
||||
dateFrom: new Date('2024-01-01'),
|
||||
dateTo: new Date('2024-12-31'),
|
||||
companyInfo: {
|
||||
name: 'Mustermann GmbH',
|
||||
address: 'Hauptstraße 1, 10115 Berlin',
|
||||
taxNumber: 'DE123456789',
|
||||
registrationNumber: 'HRB 12345'
|
||||
},
|
||||
outputPath: './reports/',
|
||||
template: 'professional' // Custom templates available
|
||||
});
|
||||
|
||||
// Export with cryptographic signatures for audit trail
|
||||
const signedExport = await api.signExport({
|
||||
data: jahresabschluss,
|
||||
privateKey: privateKeyPEM,
|
||||
certificate: certificatePEM,
|
||||
includeTimestamp: true,
|
||||
hashAlgorithm: 'SHA256'
|
||||
});
|
||||
|
||||
// Detailed account data export
|
||||
const accountExport = await api.exportAccountData({
|
||||
dateFrom: new Date('2024-01-01'),
|
||||
dateTo: new Date('2024-12-31'),
|
||||
format: 'detailed', // 'summary' | 'detailed' | 'tree'
|
||||
includeTransactions: true,
|
||||
includeBalances: true
|
||||
});
|
||||
|
||||
// Balance history export for analysis
|
||||
const balanceHistory = await api.exportBalanceData({
|
||||
accounts: ['1200', '1000', '8400'],
|
||||
interval: 'monthly', // 'daily' | 'weekly' | 'monthly' | 'quarterly'
|
||||
dateFrom: new Date('2024-01-01'),
|
||||
dateTo: new Date('2024-12-31'),
|
||||
includeRunningTotals: true
|
||||
});
|
||||
|
||||
// Ledger export with filtering options
|
||||
const ledgerExport = await api.exportLedgerData({
|
||||
accounts: ['1000-1999'], // Range support
|
||||
dateFrom: new Date('2024-01-01'),
|
||||
dateTo: new Date('2024-12-31'),
|
||||
includeReversals: false,
|
||||
groupByAccount: true,
|
||||
format: 'journal' // 'journal' | 'T-account' | 'chronological'
|
||||
});
|
||||
```
|
||||
|
||||
## 🏗️ Core Features
|
||||
|
||||
### Account Management
|
||||
|
||||
```typescript
|
||||
// Create custom accounts
|
||||
const account = await api.createAccount({
|
||||
accountNumber: '1299',
|
||||
accountName: 'PayPal Business',
|
||||
accountClass: 1,
|
||||
accountType: 'asset',
|
||||
description: 'PayPal business account for online payments',
|
||||
isActive: true
|
||||
});
|
||||
|
||||
// Batch create multiple accounts for efficiency
|
||||
const accounts = await api.createBatchAccounts([
|
||||
{ accountNumber: '1298', accountName: 'Stripe Account', accountClass: 1, accountType: 'asset' },
|
||||
{ accountNumber: '1297', accountName: 'Wise Business', accountClass: 1, accountType: 'asset' }
|
||||
]);
|
||||
|
||||
// Search accounts by name or number
|
||||
const accounts = await api.searchAccounts('bank');
|
||||
|
||||
// Get account with full details
|
||||
const account = await api.getAccount('1200');
|
||||
|
||||
// Update account information
|
||||
await api.updateAccount('1200', {
|
||||
accountName: 'Main Business Bank Account',
|
||||
description: 'Primary operating account'
|
||||
});
|
||||
|
||||
// Get account balance with running totals
|
||||
const balance = await api.getAccountBalance('1200');
|
||||
console.log(`Balance: €${balance.balance}`);
|
||||
console.log(`Total Debits: €${balance.debitTotal}`);
|
||||
console.log(`Total Credits: €${balance.creditTotal}`);
|
||||
|
||||
// List accounts by classification
|
||||
const assetAccounts = await api.getAccountsByType('asset');
|
||||
const class4Accounts = await api.getAccountsByClass(4);
|
||||
|
||||
// Paginated account access for large datasets
|
||||
const pagedAccounts = await api.getAccountsPaginated({
|
||||
page: 1,
|
||||
limit: 50,
|
||||
sortBy: 'accountNumber',
|
||||
sortOrder: 'asc'
|
||||
});
|
||||
```
|
||||
|
||||
### Transaction Management
|
||||
|
||||
```typescript
|
||||
// Get transaction by ID
|
||||
const transaction = await api.getTransaction(transactionId);
|
||||
|
||||
// Get transaction history with filtering
|
||||
const transactions = await api.listTransactions({
|
||||
accountNumber: '1200',
|
||||
dateFrom: new Date('2024-01-01'),
|
||||
dateTo: new Date('2024-12-31'),
|
||||
minAmount: 100,
|
||||
maxAmount: 10000
|
||||
});
|
||||
|
||||
// Get all transactions for a specific account
|
||||
const accountTransactions = await api.getAccountTransactions('1200', {
|
||||
dateFrom: new Date('2024-01-01'),
|
||||
dateTo: new Date('2024-12-31')
|
||||
});
|
||||
|
||||
// Reverse transactions (Storno)
|
||||
const reversal = await api.reverseTransaction(transactionId);
|
||||
|
||||
// Reverse complex journal entries
|
||||
const journalReversal = await api.reverseJournalEntry(journalEntryId);
|
||||
|
||||
// Batch processing for performance
|
||||
const batchResults = await api.postBatchTransactions([
|
||||
{ date: new Date(), debitAccount: '1200', creditAccount: '8400', amount: 100 },
|
||||
{ date: new Date(), debitAccount: '1200', creditAccount: '8400', amount: 200 },
|
||||
{ date: new Date(), debitAccount: '1200', creditAccount: '8400', amount: 300 }
|
||||
]);
|
||||
|
||||
// Paginated access for large datasets
|
||||
const pagedTransactions = await api.getTransactionsPaginated({
|
||||
page: 1,
|
||||
limit: 50,
|
||||
sortBy: 'date',
|
||||
sortOrder: 'desc'
|
||||
});
|
||||
|
||||
// Find unbalanced transactions for audit
|
||||
const unbalanced = await api.getUnbalancedTransactions();
|
||||
```
|
||||
|
||||
## 📚 SKR03 vs SKR04: Which One to Choose?
|
||||
|
||||
### SKR03 - Process Structure Principle (Prozessgliederungsprinzip)
|
||||
**Best for:** 🛍️ Trading companies, 💼 Service providers, 🏪 Retail businesses
|
||||
|
||||
- Accounts organized by **business process flow**
|
||||
- Easier mapping to operational workflows
|
||||
- Natural progression from purchasing → inventory → sales
|
||||
- Popular with small to medium enterprises
|
||||
|
||||
### SKR04 - Financial Classification Principle (Abschlussgliederungsprinzip)
|
||||
**Best for:** 🏭 Manufacturing companies, 🏗️ Large corporations, 📈 Public companies
|
||||
|
||||
- Accounts organized by **financial statement structure**
|
||||
- Direct mapping to balance sheet and P&L positions
|
||||
- Simplified financial reporting and analysis
|
||||
- Preferred by auditors and financial institutions
|
||||
|
||||
## 🎯 Account Structure
|
||||
|
||||
Both SKR standards follow the same 4-digit hierarchical structure:
|
||||
|
||||
```
|
||||
[0-9] → Account Class (Kontenklasse)
|
||||
[0-9] → Account Group (Kontengruppe)
|
||||
[0-9] → Account Subgroup (Kontenuntergruppe)
|
||||
[0-9] → Individual Account (Einzelkonto)
|
||||
```
|
||||
|
||||
### Account Classes Overview
|
||||
|
||||
| Class | SKR03 Description | SKR04 Description | Type |
|
||||
|-------|------------------|-------------------|------|
|
||||
| **0** | Fixed Assets (Anlagevermögen) | Fixed Assets | Asset |
|
||||
| **1** | Current Assets (Umlaufvermögen) | Financial & Current Assets | Asset |
|
||||
| **2** | Equity (Eigenkapital) | Expenses Part 1 | Equity/Expense |
|
||||
| **3** | Liabilities (Fremdkapital) | Expenses Part 2 | Liability/Expense |
|
||||
| **4** | Operating Income (Betriebliche Erträge) | Revenues Part 1 | Revenue |
|
||||
| **5** | Material Costs (Materialaufwand) | Revenues Part 2 | Expense/Revenue |
|
||||
| **6** | Operating Expenses (Betriebsaufwand) | Special Accounts | Expense |
|
||||
| **7** | Other Costs (Weitere Aufwendungen) | Cost Accounting | Expense |
|
||||
| **8** | Income (Erträge) | Free for Use (Custom) | Revenue |
|
||||
| **9** | Closing Accounts (Abschlusskonten) | Equity & Closing | System |
|
||||
|
||||
## 🔧 Advanced Features
|
||||
|
||||
### Period Management
|
||||
|
||||
```typescript
|
||||
// Close accounting period with automatic adjustments
|
||||
await api.closePeriod('2024-01', {
|
||||
performYearEndAdjustments: true,
|
||||
generateReports: true
|
||||
});
|
||||
|
||||
// Recalculate all account balances
|
||||
await api.recalculateBalances();
|
||||
```
|
||||
|
||||
### Data Import/Export
|
||||
|
||||
```typescript
|
||||
// Import accounts from CSV
|
||||
const importedCount = await api.importAccountsFromCSV(csvContent);
|
||||
|
||||
// Export accounts to CSV
|
||||
const csvExport = await api.exportAccountsToCSV();
|
||||
|
||||
// Export to DATEV format (for tax advisors)
|
||||
const datevExport = await api.exportToDATEV({
|
||||
dateFrom: new Date('2024-01-01'),
|
||||
dateTo: new Date('2024-12-31')
|
||||
});
|
||||
|
||||
// Export reports to CSV
|
||||
const reportCsv = await api.exportReportToCSV('income_statement', {
|
||||
dateFrom: new Date('2024-01-01'),
|
||||
dateTo: new Date('2024-12-31')
|
||||
});
|
||||
```
|
||||
|
||||
### Validation & Integrity
|
||||
|
||||
```typescript
|
||||
// Find unbalanced transactions
|
||||
const unbalanced = await api.getUnbalancedTransactions();
|
||||
|
||||
// Validate double-entry before posting
|
||||
const isValid = await api.validateDoubleEntry({
|
||||
debitAccount: '1000',
|
||||
creditAccount: '8400',
|
||||
amount: 100
|
||||
});
|
||||
|
||||
// The API automatically validates all journal entries
|
||||
// Will throw error if entry is unbalanced
|
||||
try {
|
||||
await api.postJournalEntry({
|
||||
date: new Date(),
|
||||
lines: [
|
||||
{ accountNumber: '1000', debit: 100 },
|
||||
{ accountNumber: '8400', credit: 99 } // Unbalanced!
|
||||
]
|
||||
});
|
||||
} catch (error) {
|
||||
console.error('Journal entry is not balanced!');
|
||||
}
|
||||
```
|
||||
|
||||
### Invoice Processing & Compliance
|
||||
|
||||
```typescript
|
||||
// Get invoice statistics and analytics
|
||||
const stats = await api.getInvoiceStatistics({
|
||||
dateFrom: new Date('2024-01-01'),
|
||||
dateTo: new Date('2024-12-31'),
|
||||
groupBy: 'month',
|
||||
includeVATAnalysis: true
|
||||
});
|
||||
|
||||
// Generate invoices programmatically
|
||||
const invoice = await api.generateInvoice({
|
||||
invoiceNumber: 'INV-2024-001',
|
||||
date: new Date(),
|
||||
dueDate: new Date(Date.now() + 30 * 24 * 60 * 60 * 1000),
|
||||
seller: {
|
||||
name: 'Your Company GmbH',
|
||||
vatId: 'DE123456789',
|
||||
address: 'Hauptstraße 1, 10115 Berlin'
|
||||
},
|
||||
buyer: {
|
||||
name: 'Customer AG',
|
||||
vatId: 'DE987654321',
|
||||
address: 'Kundenweg 5, 80331 München'
|
||||
},
|
||||
lines: [
|
||||
{
|
||||
description: 'Consulting Services',
|
||||
quantity: 10,
|
||||
unitPrice: 100,
|
||||
vatRate: 19
|
||||
}
|
||||
]
|
||||
});
|
||||
|
||||
// Validate invoice compliance
|
||||
const validation = await api.validateInvoice(invoice, {
|
||||
standard: 'xrechnung',
|
||||
checkBusinessRules: true,
|
||||
checkVATRules: true
|
||||
});
|
||||
```
|
||||
|
||||
### Utility Functions
|
||||
|
||||
```typescript
|
||||
// Get SKR type description for account classes
|
||||
const classDesc = api.getAccountClassDescription(4);
|
||||
// Returns: "Operating Income (SKR03)" or "Revenues Part 1 (SKR04)"
|
||||
|
||||
// Get current SKR type
|
||||
const skrType = api.getSKRType(); // Returns: 'SKR03' or 'SKR04'
|
||||
```
|
||||
|
||||
## 🛡️ Type Safety
|
||||
|
||||
Full TypeScript support with comprehensive type definitions:
|
||||
|
||||
```typescript
|
||||
import type {
|
||||
TSKRType,
|
||||
IAccountData,
|
||||
ITransactionData,
|
||||
IJournalEntry,
|
||||
IJournalEntryLine,
|
||||
ITrialBalanceReport,
|
||||
IIncomeStatement,
|
||||
IBalanceSheet,
|
||||
IAccountFilter,
|
||||
ITransactionFilter,
|
||||
IPaginationParams,
|
||||
IAccountBalance,
|
||||
ICashFlowStatement,
|
||||
IGeneralLedger,
|
||||
IInvoice,
|
||||
IInvoiceLine,
|
||||
IInvoiceParty,
|
||||
IBookingRules,
|
||||
IValidationResult
|
||||
} from '@fin.cx/skr';
|
||||
|
||||
// All operations are fully typed
|
||||
const account: IAccountData = {
|
||||
accountNumber: '1200',
|
||||
accountName: 'Bank Account',
|
||||
accountClass: 1,
|
||||
accountType: 'asset',
|
||||
debitAccount: '1200',
|
||||
creditAccount: '4000',
|
||||
amount: 1000,
|
||||
description: 'Test sale',
|
||||
reference: 'INV-001',
|
||||
skrType: 'SKR03',
|
||||
isActive: true
|
||||
};
|
||||
});
|
||||
|
||||
// TypeScript will catch errors at compile time
|
||||
const filter: IAccountFilter = {
|
||||
accountType: 'asset',
|
||||
isActive: true,
|
||||
accountClass: 1
|
||||
};
|
||||
const trialBalance = await api.generateTrialBalance();
|
||||
|
||||
// Journal entries are validated at type level
|
||||
const journalEntry: IJournalEntry = {
|
||||
console.log(trialBalance.isBalanced);
|
||||
|
||||
await api.close();
|
||||
```
|
||||
|
||||
## SKR03 vs SKR04
|
||||
|
||||
`initialize('SKR03')` loads the process-oriented chart.
|
||||
|
||||
- Class 4: operating income
|
||||
- Class 5: material costs
|
||||
- Class 6: personnel costs
|
||||
- Class 7: other operating expenses
|
||||
|
||||
`initialize('SKR04')` loads the financial-statement-oriented chart.
|
||||
|
||||
- Class 2 and 3: expenses
|
||||
- Class 4 and 5: revenues
|
||||
- Class 8: reserved as `frei` for custom use
|
||||
|
||||
The test suite exercises both variants and includes full Jahresabschluss scenarios for each.
|
||||
|
||||
## Posting Model
|
||||
|
||||
Simple postings use `postTransaction()`.
|
||||
|
||||
```ts
|
||||
await api.postTransaction({
|
||||
date: new Date(),
|
||||
description: 'Year-end closing',
|
||||
debitAccount: '5400',
|
||||
creditAccount: '70001',
|
||||
amount: 119,
|
||||
description: 'Purchase including VAT',
|
||||
skrType: 'SKR03',
|
||||
vatAmount: 19,
|
||||
reference: 'VAT-001',
|
||||
});
|
||||
```
|
||||
|
||||
Complex bookings use `postJournalEntry()` with explicit DATEV posting keys.
|
||||
|
||||
```ts
|
||||
await api.postJournalEntry({
|
||||
date: new Date(),
|
||||
description: 'Complex distribution',
|
||||
reference: 'COMPLEX-001',
|
||||
lines: [
|
||||
{ accountNumber: '8400', debit: 0, credit: 1000 },
|
||||
{ accountNumber: '9000', debit: 1000, credit: 0 }
|
||||
]
|
||||
};
|
||||
{ accountNumber: '5000', debit: 500, description: 'Materials', postingKey: 40 },
|
||||
{ accountNumber: '6000', debit: 300, description: 'Wages', postingKey: 40 },
|
||||
{ accountNumber: '7100', debit: 200, description: 'Rent', postingKey: 40 },
|
||||
{ accountNumber: '1200', credit: 1000, description: 'Bank payment', postingKey: 40 },
|
||||
],
|
||||
skrType: 'SKR03',
|
||||
});
|
||||
```
|
||||
|
||||
## 🌟 Real-World Example: Complete Annual Closing
|
||||
Important behavior from the code and tests:
|
||||
|
||||
Here's how to perform a complete Jahresabschluss (annual financial closing):
|
||||
- debit and credit totals must balance
|
||||
- debit and credit account cannot be the same in a simple transaction
|
||||
- inactive accounts cannot be posted to
|
||||
- automatic accounts such as debtor or creditor control accounts are meant to be replaced by personal accounts for direct postings
|
||||
|
||||
```typescript
|
||||
import { SkrApi } from '@fin.cx/skr';
|
||||
## Common Workflows
|
||||
|
||||
async function performJahresabschluss() {
|
||||
const api = new SkrApi({
|
||||
mongoDbUrl: process.env.MONGODB_URL!,
|
||||
dbName: 'company_accounting'
|
||||
});
|
||||
|
||||
await api.initialize('SKR04'); // Using SKR04 for better reporting structure
|
||||
|
||||
// 1. Post year-end adjustments
|
||||
const adjustments = await api.postJournalEntry({
|
||||
date: new Date('2024-12-31'),
|
||||
description: 'Jahresabschlussbuchungen',
|
||||
reference: 'JA-2024',
|
||||
lines: [
|
||||
// Depreciation (AfA)
|
||||
{ accountNumber: '3700', debit: 10000, description: 'AfA auf Anlagen' },
|
||||
{ accountNumber: '0210', credit: 10000, description: 'Wertberichtigung Gebäude' },
|
||||
|
||||
// Provisions (Rückstellungen)
|
||||
{ accountNumber: '3500', debit: 5000, description: 'Bildung Rückstellungen' },
|
||||
{ accountNumber: '0800', credit: 5000, description: 'Sonstige Rückstellungen' },
|
||||
|
||||
// VAT clearing
|
||||
{ accountNumber: '1771', debit: 19000, description: 'USt-Saldo' },
|
||||
{ accountNumber: '1571', credit: 17000, description: 'Vorsteuer-Saldo' },
|
||||
{ accountNumber: '1700', credit: 2000, description: 'USt-Zahllast' }
|
||||
]
|
||||
});
|
||||
|
||||
// 2. Generate comprehensive annual closing package
|
||||
const jahresabschluss = await api.exportJahresabschluss({
|
||||
year: 2024,
|
||||
includeReports: ['balance_sheet', 'income_statement', 'cash_flow', 'trial_balance'],
|
||||
format: 'pdf',
|
||||
language: 'de',
|
||||
signatureRequired: true,
|
||||
companyInfo: {
|
||||
name: 'Mustermann GmbH',
|
||||
address: 'Hauptstraße 1, 10115 Berlin',
|
||||
taxNumber: 'DE123456789',
|
||||
registrationNumber: 'HRB 12345'
|
||||
}
|
||||
});
|
||||
|
||||
// 3. Generate individual reports for analysis
|
||||
const incomeStatement = await api.generateIncomeStatement({
|
||||
dateFrom: new Date('2024-01-01'),
|
||||
dateTo: new Date('2024-12-31')
|
||||
});
|
||||
|
||||
const balanceSheet = await api.generateBalanceSheet({
|
||||
date: new Date('2024-12-31')
|
||||
});
|
||||
|
||||
const cashFlow = await api.generateCashFlowStatement({
|
||||
dateFrom: new Date('2024-01-01'),
|
||||
dateTo: new Date('2024-12-31')
|
||||
});
|
||||
|
||||
// 4. Export for tax advisor in DATEV format
|
||||
const datevExport = await api.exportToDATEV({
|
||||
dateFrom: new Date('2024-01-01'),
|
||||
dateTo: new Date('2024-12-31')
|
||||
});
|
||||
|
||||
// 5. Create signed export for audit trail
|
||||
const signedExport = await api.signExport({
|
||||
data: jahresabschluss,
|
||||
privateKey: process.env.PRIVATE_KEY!,
|
||||
certificate: process.env.CERTIFICATE!,
|
||||
includeTimestamp: true
|
||||
});
|
||||
|
||||
// 6. Close the period
|
||||
await api.closePeriod('2024-12', {
|
||||
performYearEndAdjustments: true,
|
||||
generateReports: true
|
||||
});
|
||||
|
||||
console.log('🎊 Jahresabschluss 2024 Complete!');
|
||||
console.log(`📈 Umsatz: €${incomeStatement.totalRevenue.toLocaleString('de-DE')}`);
|
||||
console.log(`💰 Aufwendungen: €${incomeStatement.totalExpenses.toLocaleString('de-DE')}`);
|
||||
console.log(`📊 Jahresergebnis: €${incomeStatement.netIncome.toLocaleString('de-DE')}`);
|
||||
console.log(`💼 Bilanzsumme: €${balanceSheet.assets.totalAssets.toLocaleString('de-DE')}`);
|
||||
console.log(`💵 Cash Flow: €${cashFlow.netCashFlow.toLocaleString('de-DE')}`);
|
||||
console.log(incomeStatement.netIncome > 0 ? '✅ Gewinn!' : '📉 Verlust');
|
||||
|
||||
await api.close();
|
||||
}
|
||||
Create custom accounts:
|
||||
|
||||
performJahresabschluss().catch(console.error);
|
||||
```ts
|
||||
await api.createAccount({
|
||||
accountNumber: '4999',
|
||||
accountName: 'Custom Revenue Account',
|
||||
accountClass: 4,
|
||||
accountType: 'revenue',
|
||||
description: 'Test custom account',
|
||||
});
|
||||
```
|
||||
|
||||
## 🚦 API Reference
|
||||
Batch operations:
|
||||
|
||||
### Main Classes
|
||||
```ts
|
||||
await api.createBatchAccounts([
|
||||
{
|
||||
accountNumber: '10001',
|
||||
accountName: 'Kunde Mustermann GmbH',
|
||||
accountClass: 1,
|
||||
accountType: 'asset',
|
||||
skrType: 'SKR03',
|
||||
},
|
||||
{
|
||||
accountNumber: '70001',
|
||||
accountName: 'Lieferant Test GmbH',
|
||||
accountClass: 7,
|
||||
accountType: 'liability',
|
||||
skrType: 'SKR03',
|
||||
},
|
||||
]);
|
||||
```
|
||||
|
||||
| Class | Description |
|
||||
|-------|-------------|
|
||||
| **`SkrApi`** | Main API entry point for all operations |
|
||||
| **`ChartOfAccounts`** | Account management and initialization |
|
||||
| **`Ledger`** | General ledger and transaction posting with SKR validation |
|
||||
| **`Reports`** | Financial reporting and exports |
|
||||
| **`Account`** | Account model with balance tracking |
|
||||
| **`Transaction`** | Double-entry transaction model |
|
||||
| **`JournalEntry`** | Complex multi-line journal entries |
|
||||
| **`InvoiceAdapter`** | XRechnung/ZUGFeRD invoice processing |
|
||||
| **`InvoiceBookingEngine`** | Automatic invoice to accounting booking |
|
||||
| **`InvoiceStorage`** | Invoice persistence and search |
|
||||
Pagination:
|
||||
|
||||
### Key Methods
|
||||
```ts
|
||||
const page1 = await api.getAccountsPaginated(1, 10);
|
||||
console.log(page1.total, page1.totalPages, page1.data.length);
|
||||
```
|
||||
|
||||
| Method | Description |
|
||||
|--------|-------------|
|
||||
| `initialize(skrType)` | Initialize with SKR03 or SKR04 |
|
||||
| `postTransaction(data)` | Post a simple two-line transaction |
|
||||
| `postJournalEntry(data)` | Post complex multi-line journal entry |
|
||||
| `postBatchTransactions(transactions)` | Post multiple transactions efficiently |
|
||||
| `reverseTransaction(id)` | Create reversal (Storno) entry |
|
||||
| `reverseJournalEntry(id)` | Reverse complex journal entries |
|
||||
| `generateTrialBalance(params)` | Generate Summen- und Saldenliste |
|
||||
| `generateIncomeStatement(params)` | Generate GuV (P&L) statement |
|
||||
| `generateBalanceSheet(params)` | Generate Bilanz (balance sheet) |
|
||||
| `generateCashFlowStatement(params)` | Generate cash flow statement |
|
||||
| `generateGeneralLedger(params)` | Generate complete general ledger |
|
||||
| `exportToDATEV(params)` | Export DATEV-compatible data |
|
||||
| `exportJahresabschluss(params)` | Export complete annual closing package |
|
||||
| `generatePdfReports(params)` | Generate professional PDF reports |
|
||||
| `signExport(data)` | Create cryptographically signed exports |
|
||||
| `importInvoice(data, options)` | Import XRechnung/ZUGFeRD invoices |
|
||||
| `bookInvoice(invoiceId, rules)` | Book invoice to accounting |
|
||||
| `exportInvoice(id, options)` | Export invoice in various formats |
|
||||
| `searchInvoices(filter)` | Search and filter invoices |
|
||||
| `closePeriod(period, options)` | Close accounting period |
|
||||
| `recalculateBalances()` | Recalculate all account balances |
|
||||
| `validateDoubleEntry(data)` | Validate transaction before posting |
|
||||
| `getUnbalancedTransactions()` | Find integrity issues |
|
||||
| `createBatchAccounts(accounts)` | Create multiple accounts at once |
|
||||
Reversals and validation:
|
||||
|
||||
## 🏆 Why Developers Love It
|
||||
```ts
|
||||
const ok = api.validateDoubleEntry(100, 100);
|
||||
const reversed = await api.reverseTransaction(transactionId);
|
||||
```
|
||||
|
||||
- **🎯 Zero Configuration**: Pre-configured SKR03/SKR04 accounts out of the box
|
||||
- **🔄 Automatic Validation**: Never worry about unbalanced entries or wrong account types
|
||||
- **📊 Real-time Analytics**: Instant financial insights with live balance updates
|
||||
- **🛡️ SKR Compliance**: Validates against official SKR standards automatically
|
||||
- **🚀 High Performance**: Optimized MongoDB queries and batch operations
|
||||
- **📚 German Compliance**: Full HGB/GoBD compliance built-in
|
||||
- **🤝 Type Safety**: Complete TypeScript definitions prevent runtime errors
|
||||
- **🔍 Smart Validation**: Warns about non-standard accounts and type mismatches
|
||||
- **🧾 E-Invoice Ready**: Native XRechnung/ZUGFeRD support for modern workflows
|
||||
- **🔐 Audit-Proof**: Cryptographic signatures and Merkle trees for tamper-proof records
|
||||
- **📑 Professional Reports**: Generate PDF reports that impress auditors and stakeholders
|
||||
## Reports And Exports
|
||||
|
||||
## 📋 Requirements
|
||||
Available reporting methods on `SkrApi`:
|
||||
|
||||
- **Node.js** >= 18.0.0
|
||||
- **MongoDB** >= 5.0
|
||||
- **TypeScript** >= 5.0 (for development)
|
||||
- `generateTrialBalance()`
|
||||
- `generateIncomeStatement()`
|
||||
- `generateBalanceSheet()`
|
||||
- `generateGeneralLedger()`
|
||||
- `generateCashFlowStatement()`
|
||||
- `exportReportToCSV()`
|
||||
- `exportToDATEV()`
|
||||
|
||||
## 🔬 Testing
|
||||
Year-end archival export:
|
||||
|
||||
The module includes comprehensive test coverage with real-world scenarios:
|
||||
```ts
|
||||
const exportPath = await api.exportJahresabschluss({
|
||||
exportPath: './exports',
|
||||
fiscalYear: 2024,
|
||||
dateFrom: new Date('2024-01-01'),
|
||||
dateTo: new Date('2024-12-31'),
|
||||
includeDocuments: true,
|
||||
generatePdfReports: true,
|
||||
signExport: false,
|
||||
timestampExport: false,
|
||||
companyInfo: {
|
||||
name: 'Example GmbH',
|
||||
taxId: 'DE123456789',
|
||||
registrationNumber: 'HRB 12345',
|
||||
address: 'Example Street 1, 28195 Bremen',
|
||||
},
|
||||
});
|
||||
|
||||
console.log(exportPath);
|
||||
```
|
||||
|
||||
The export code creates a BagIt-style folder structure with metadata, accounting data, report output, document storage, and manifest hashes.
|
||||
|
||||
## E-Invoice Workflows
|
||||
|
||||
The package includes invoice types and API helpers for importing, storing, booking, searching, exporting, and generating e-invoices.
|
||||
|
||||
Supported invoice directions:
|
||||
|
||||
- `inbound`
|
||||
- `outbound`
|
||||
|
||||
Supported formats in the invoice model:
|
||||
|
||||
- `xrechnung`
|
||||
- `zugferd`
|
||||
- `facturx`
|
||||
- `peppol`
|
||||
- `ubl`
|
||||
|
||||
Example import and booking flow:
|
||||
|
||||
```ts
|
||||
const invoice = await api.importInvoice('./fixtures/invoice.xml', 'inbound', {
|
||||
autoBook: true,
|
||||
confidenceThreshold: 80,
|
||||
});
|
||||
|
||||
const hits = await api.searchInvoices({
|
||||
invoiceNumber: invoice.invoiceNumber,
|
||||
});
|
||||
|
||||
const exported = await api.exportInvoice(invoice, {
|
||||
format: 'xrechnung',
|
||||
embedInPdf: true,
|
||||
});
|
||||
```
|
||||
|
||||
The API also exposes:
|
||||
|
||||
- `bookInvoice()`
|
||||
- `getInvoice()`
|
||||
- `getInvoiceStatistics()`
|
||||
- `createInvoiceComplianceReport()`
|
||||
- `generateInvoice()`
|
||||
|
||||
## Public Exports
|
||||
|
||||
Top-level exports include:
|
||||
|
||||
- `SkrApi`
|
||||
- `Account`
|
||||
- `Transaction`
|
||||
- `JournalEntry`
|
||||
- `ChartOfAccounts`
|
||||
- `Ledger`
|
||||
- `Reports`
|
||||
- `SkrExport`
|
||||
- `LedgerExporter`
|
||||
- `AccountsExporter`
|
||||
- `BalancesExporter`
|
||||
- `PdfReportGenerator`
|
||||
- `SecurityManager`
|
||||
- `SKR03_ACCOUNTS`, `SKR04_ACCOUNTS`
|
||||
|
||||
This makes the package usable as both an application-facing API and a toolkit for custom accounting workflows.
|
||||
|
||||
## Development
|
||||
|
||||
Build:
|
||||
|
||||
```bash
|
||||
# Run all tests
|
||||
pnpm test
|
||||
|
||||
# Run specific test suites
|
||||
pnpm test test/test.skr03.ts # SKR03 functionality
|
||||
pnpm test test/test.skr04.ts # SKR04 functionality
|
||||
pnpm test test/test.jahresabschluss.skr03.ts # Annual closing SKR03
|
||||
pnpm test test/test.jahresabschluss.skr04.ts # Annual closing SKR04
|
||||
pnpm test test/test.invoice.ts # Invoice processing
|
||||
pnpm test test/test.export.ts # Export functionality
|
||||
pnpm build
|
||||
```
|
||||
|
||||
Test:
|
||||
|
||||
```bash
|
||||
pnpm test
|
||||
```
|
||||
|
||||
Current project checks include:
|
||||
|
||||
- runtime tests for SKR03 and SKR04 flows
|
||||
- transaction and journal validation
|
||||
- report generation
|
||||
- DATEV export
|
||||
- published type consumption through `test/fixtures/strict-consumer`
|
||||
|
||||
## License and Legal Information
|
||||
|
||||
This repository contains open-source code that is licensed under the MIT License. A copy of the MIT License can be found in the [license](license) file within this repository.
|
||||
This repository contains open-source code licensed under the MIT License. A copy of the license can be found in the [license](./license.md) file.
|
||||
|
||||
**Please note:** The MIT License does not grant permission to use the trade names, trademarks, service marks, or product names of the project, except as required for reasonable and customary use in describing the origin of the work and reproducing the content of the NOTICE file.
|
||||
|
||||
### Trademarks
|
||||
|
||||
This project is owned and maintained by Task Venture Capital GmbH. The names and logos associated with Task Venture Capital GmbH and any related products or services are trademarks of Task Venture Capital GmbH and are not included within the scope of the MIT license granted herein. Use of these trademarks must comply with Task Venture Capital GmbH's Trademark Guidelines, and any usage must be approved in writing by Task Venture Capital GmbH.
|
||||
This project is owned and maintained by Task Venture Capital GmbH. The names and logos associated with Task Venture Capital GmbH and any related products or services are trademarks of Task Venture Capital GmbH or third parties, and are not included within the scope of the MIT license granted herein.
|
||||
|
||||
Use of these trademarks must comply with Task Venture Capital GmbH's Trademark Guidelines or the guidelines of the respective third-party owners, and any usage must be approved in writing. Third-party trademarks used herein are the property of their respective owners and used only in a descriptive manner, e.g. for an implementation of an API or similar.
|
||||
|
||||
### Company Information
|
||||
|
||||
Task Venture Capital GmbH
|
||||
Registered at District court Bremen HRB 35230 HB, Germany
|
||||
Registered at District Court Bremen HRB 35230 HB, Germany
|
||||
|
||||
For any legal inquiries or if you require further information, please contact us via email at hello@task.vc.
|
||||
For any legal inquiries or further information, please contact us via email at hello@task.vc.
|
||||
|
||||
By using this repository, you acknowledge that you have read this section, agree to comply with its terms, and understand that the licensing of the code does not imply endorsement by Task Venture Capital GmbH of any derivative works.
|
||||
By using this repository, you acknowledge that you have read this section, agree to comply with its terms, and understand that the licensing of the code does not imply endorsement by Task Venture Capital GmbH of any derivative works.
|
||||
|
||||
+1
-1
@@ -18,7 +18,7 @@ TypeScript module implementing SKR03 and SKR04 German accounting standards for d
|
||||
- [ ] @push.rocks/smartdata
|
||||
- [ ] @git.zone/tstest (dev dependency)
|
||||
- [ ] Create tsconfig.json based on @push.rocks/smarthash pattern
|
||||
- [ ] Create npmextra.json for additional configuration
|
||||
- [ ] Create .smartconfig.json for additional configuration
|
||||
- [ ] Create .gitignore file
|
||||
- [ ] Create directory structure
|
||||
- [ ] ts/ directory for source code
|
||||
|
||||
+7
@@ -0,0 +1,7 @@
|
||||
import type { TPostingKey, TSKRType } from '@fin.cx/skr';
|
||||
|
||||
const skrType: TSKRType = 'SKR03';
|
||||
const postingKey: TPostingKey = 40;
|
||||
|
||||
void skrType;
|
||||
void postingKey;
|
||||
+18
@@ -0,0 +1,18 @@
|
||||
{
|
||||
"compilerOptions": {
|
||||
"target": "ES2022",
|
||||
"module": "ESNext",
|
||||
"moduleResolution": "Bundler",
|
||||
"strict": true,
|
||||
"verbatimModuleSyntax": true,
|
||||
"skipLibCheck": false,
|
||||
"noEmit": true,
|
||||
"ignoreDeprecations": "6.0",
|
||||
"types": ["node"],
|
||||
"baseUrl": ".",
|
||||
"paths": {
|
||||
"@fin.cx/skr": ["../../../dist_ts/index.d.ts"]
|
||||
}
|
||||
},
|
||||
"include": ["./index.ts"]
|
||||
}
|
||||
+123
-102
@@ -7,7 +7,7 @@ let testConfig: Awaited<ReturnType<typeof getTestConfig>>;
|
||||
|
||||
tap.test('should demonstrate complete Jahresabschluss (Annual Financial Statement) for SKR03', async () => {
|
||||
testConfig = await getTestConfig();
|
||||
|
||||
|
||||
// Use timestamp to ensure unique database for each test run
|
||||
const timestamp = Date.now();
|
||||
api = new skr.SkrApi({
|
||||
@@ -17,13 +17,34 @@ tap.test('should demonstrate complete Jahresabschluss (Annual Financial Statemen
|
||||
|
||||
await api.initialize('SKR03');
|
||||
expect(api.getSKRType()).toEqual('SKR03');
|
||||
|
||||
// Create debtor account (customer) - replaces automatic account 1400
|
||||
await api.createAccount({
|
||||
accountNumber: '10001',
|
||||
accountName: 'Kunde Mustermann GmbH',
|
||||
accountClass: 1,
|
||||
accountType: 'asset',
|
||||
skrType: 'SKR03',
|
||||
});
|
||||
|
||||
// Create creditor account (supplier) - replaces automatic account 1600
|
||||
await api.createAccount({
|
||||
accountNumber: '70001',
|
||||
accountName: 'Lieferant Test GmbH',
|
||||
accountClass: 7,
|
||||
accountType: 'liability',
|
||||
skrType: 'SKR03',
|
||||
});
|
||||
});
|
||||
|
||||
tap.test('should set up opening balances (Eröffnungsbilanz)', async () => {
|
||||
// Opening balances from previous year's closing
|
||||
// This represents a small GmbH (limited liability company)
|
||||
// Using only accounts that exist in SKR03
|
||||
|
||||
|
||||
// Note: Opening balance entries use posting key 40 (tax-free) as they are internal closing entries
|
||||
// Using personal accounts (10001 for debtor, 70001 for creditor) instead of automatic accounts
|
||||
|
||||
// Post opening journal entry (Eröffnungsbuchung)
|
||||
const openingEntry = await api.postJournalEntry({
|
||||
date: new Date('2024-01-01'),
|
||||
@@ -31,20 +52,20 @@ tap.test('should set up opening balances (Eröffnungsbilanz)', async () => {
|
||||
reference: 'EB-2024',
|
||||
lines: [
|
||||
// Debit all asset accounts
|
||||
{ accountNumber: '0200', debit: 45000, description: 'Grundstücke' },
|
||||
{ accountNumber: '0210', debit: 120000, description: 'Gebäude' },
|
||||
{ accountNumber: '0500', debit: 35000, description: 'Betriebs- und Geschäftsausstattung' },
|
||||
{ accountNumber: '0400', debit: 8000, description: 'Fuhrpark' },
|
||||
{ accountNumber: '1200', debit: 25000, description: 'Bank' },
|
||||
{ accountNumber: '1000', debit: 2500, description: 'Kasse' },
|
||||
{ accountNumber: '1400', debit: 18000, description: 'Forderungen' },
|
||||
{ accountNumber: '3100', debit: 12000, description: 'Warenvorräte' },
|
||||
|
||||
{ accountNumber: '0200', debit: 45000, description: 'Grundstücke', postingKey: 40 },
|
||||
{ accountNumber: '0210', debit: 120000, description: 'Gebäude', postingKey: 40 },
|
||||
{ accountNumber: '0500', debit: 35000, description: 'Betriebs- und Geschäftsausstattung', postingKey: 40 },
|
||||
{ accountNumber: '0400', debit: 8000, description: 'Fuhrpark', postingKey: 40 },
|
||||
{ accountNumber: '1200', debit: 25000, description: 'Bank', postingKey: 40 },
|
||||
{ accountNumber: '1000', debit: 2500, description: 'Kasse', postingKey: 40 },
|
||||
{ accountNumber: '10001', debit: 18000, description: 'Forderungen Kunde', postingKey: 40 },
|
||||
{ accountNumber: '3100', debit: 12000, description: 'Warenvorräte', postingKey: 40 },
|
||||
|
||||
// Credit all liability and equity accounts
|
||||
{ accountNumber: '2000', credit: 150000, description: 'Eigenkapital' },
|
||||
{ accountNumber: '2900', credit: 35000, description: 'Gewinnrücklagen' },
|
||||
{ accountNumber: '1600', credit: 52500, description: 'Verbindlichkeiten L+L' },
|
||||
{ accountNumber: '3300', credit: 28000, description: 'Verbindlichkeiten Kreditinstitute' },
|
||||
{ accountNumber: '2000', credit: 150000, description: 'Eigenkapital', postingKey: 40 },
|
||||
{ accountNumber: '2900', credit: 35000, description: 'Gewinnrücklagen', postingKey: 40 },
|
||||
{ accountNumber: '70001', credit: 52500, description: 'Verbindlichkeiten Lieferant', postingKey: 40 },
|
||||
{ accountNumber: '3300', credit: 28000, description: 'Verbindlichkeiten Kreditinstitute', postingKey: 40 },
|
||||
],
|
||||
skrType: 'SKR03',
|
||||
});
|
||||
@@ -57,28 +78,28 @@ tap.test('should set up opening balances (Eröffnungsbilanz)', async () => {
|
||||
tap.test('should record Q1 business transactions', async () => {
|
||||
// January - March transactions
|
||||
|
||||
// Sale of goods with 19% VAT
|
||||
// Sale of goods with 19% VAT - using debtor account 10001 instead of automatic 1400
|
||||
await api.postJournalEntry({
|
||||
date: new Date('2024-01-15'),
|
||||
description: 'Verkauf Waren auf Rechnung',
|
||||
reference: 'RE-2024-001',
|
||||
lines: [
|
||||
{ accountNumber: '1400', debit: 11900, description: 'Forderungen inkl. USt' },
|
||||
{ accountNumber: '8400', credit: 10000, description: 'Erlöse 19% USt' },
|
||||
{ accountNumber: '1771', credit: 1900, description: 'Umsatzsteuer 19%' },
|
||||
{ accountNumber: '10001', debit: 11900, description: 'Forderungen inkl. USt', postingKey: 9 },
|
||||
{ accountNumber: '8400', credit: 10000, description: 'Erlöse 19% USt', postingKey: 40 },
|
||||
{ accountNumber: '1771', credit: 1900, description: 'Umsatzsteuer 19%', postingKey: 40 },
|
||||
],
|
||||
skrType: 'SKR03',
|
||||
});
|
||||
|
||||
// Purchase of materials with 19% VAT
|
||||
// Purchase of materials with 19% VAT - using creditor account 70001 instead of automatic 1600
|
||||
await api.postJournalEntry({
|
||||
date: new Date('2024-01-20'),
|
||||
description: 'Einkauf Material auf Rechnung',
|
||||
reference: 'ER-2024-001',
|
||||
lines: [
|
||||
{ accountNumber: '5400', debit: 5000, description: 'Wareneingang 19% Vorsteuer' },
|
||||
{ accountNumber: '1571', debit: 950, description: 'Vorsteuer 19%' },
|
||||
{ accountNumber: '1600', credit: 5950, description: 'Verbindlichkeiten' },
|
||||
{ accountNumber: '5400', debit: 5000, description: 'Wareneingang 19% Vorsteuer', postingKey: 40 },
|
||||
{ accountNumber: '1571', debit: 950, description: 'Vorsteuer 19%', postingKey: 9 },
|
||||
{ accountNumber: '70001', credit: 5950, description: 'Verbindlichkeiten', postingKey: 9 },
|
||||
],
|
||||
skrType: 'SKR03',
|
||||
});
|
||||
@@ -89,21 +110,21 @@ tap.test('should record Q1 business transactions', async () => {
|
||||
description: 'Gehaltszahlung Januar',
|
||||
reference: 'GH-2024-01',
|
||||
lines: [
|
||||
{ accountNumber: '6000', debit: 8000, description: 'Löhne und Gehälter' },
|
||||
{ accountNumber: '6100', debit: 1600, description: 'Sozialversicherung AG-Anteil' },
|
||||
{ accountNumber: '1200', credit: 9600, description: 'Banküberweisung' },
|
||||
{ accountNumber: '6000', debit: 8000, description: 'Löhne und Gehälter', postingKey: 40 },
|
||||
{ accountNumber: '6100', debit: 1600, description: 'Sozialversicherung AG-Anteil', postingKey: 40 },
|
||||
{ accountNumber: '1200', credit: 9600, description: 'Banküberweisung', postingKey: 40 },
|
||||
],
|
||||
skrType: 'SKR03',
|
||||
});
|
||||
|
||||
// Customer payment received
|
||||
// Customer payment received - using debtor account 10001 instead of automatic 1400
|
||||
await api.postJournalEntry({
|
||||
date: new Date('2024-02-10'),
|
||||
description: 'Zahlungseingang Kunde',
|
||||
reference: 'ZE-2024-001',
|
||||
lines: [
|
||||
{ accountNumber: '1200', debit: 11900, description: 'Bankgutschrift' },
|
||||
{ accountNumber: '1400', credit: 11900, description: 'Forderungsausgleich' },
|
||||
{ accountNumber: '1200', debit: 11900, description: 'Bankgutschrift', postingKey: 40 },
|
||||
{ accountNumber: '10001', credit: 11900, description: 'Forderungsausgleich', postingKey: 3 },
|
||||
],
|
||||
skrType: 'SKR03',
|
||||
});
|
||||
@@ -114,8 +135,8 @@ tap.test('should record Q1 business transactions', async () => {
|
||||
description: 'Miete Februar',
|
||||
reference: 'MI-2024-02',
|
||||
lines: [
|
||||
{ accountNumber: '7100', debit: 2000, description: 'Miete' },
|
||||
{ accountNumber: '1200', credit: 2000, description: 'Banküberweisung' },
|
||||
{ accountNumber: '7100', debit: 2000, description: 'Miete', postingKey: 40 },
|
||||
{ accountNumber: '1200', credit: 2000, description: 'Banküberweisung', postingKey: 40 },
|
||||
],
|
||||
skrType: 'SKR03',
|
||||
});
|
||||
@@ -126,9 +147,9 @@ tap.test('should record Q1 business transactions', async () => {
|
||||
description: 'Büromaterial',
|
||||
reference: 'BM-2024-001',
|
||||
lines: [
|
||||
{ accountNumber: '6800', debit: 200, description: 'Bürobedarf' },
|
||||
{ accountNumber: '1571', debit: 38, description: 'Vorsteuer 19%' },
|
||||
{ accountNumber: '1200', credit: 238, description: 'Bankzahlung' },
|
||||
{ accountNumber: '6800', debit: 200, description: 'Bürobedarf', postingKey: 40 },
|
||||
{ accountNumber: '1571', debit: 38, description: 'Vorsteuer 19%', postingKey: 9 },
|
||||
{ accountNumber: '1200', credit: 238, description: 'Bankzahlung', postingKey: 40 },
|
||||
],
|
||||
skrType: 'SKR03',
|
||||
});
|
||||
@@ -139,22 +160,22 @@ tap.test('should record Q1 business transactions', async () => {
|
||||
description: 'Tankrechnung Firmenfahrzeug',
|
||||
reference: 'KFZ-2024-001',
|
||||
lines: [
|
||||
{ accountNumber: '7400', debit: 150, description: 'Kfz-Kosten' },
|
||||
{ accountNumber: '1571', debit: 28.50, description: 'Vorsteuer 19%' },
|
||||
{ accountNumber: '1200', credit: 178.50, description: 'Bankzahlung' },
|
||||
{ accountNumber: '7400', debit: 150, description: 'Kfz-Kosten', postingKey: 40 },
|
||||
{ accountNumber: '1571', debit: 28.50, description: 'Vorsteuer 19%', postingKey: 9 },
|
||||
{ accountNumber: '1200', credit: 178.50, description: 'Bankzahlung', postingKey: 40 },
|
||||
],
|
||||
skrType: 'SKR03',
|
||||
});
|
||||
|
||||
// Another sale
|
||||
// Another sale - using debtor account 10001 instead of automatic 1400
|
||||
await api.postJournalEntry({
|
||||
date: new Date('2024-03-20'),
|
||||
description: 'Verkauf Dienstleistung',
|
||||
reference: 'RE-2024-002',
|
||||
lines: [
|
||||
{ accountNumber: '1400', debit: 7140, description: 'Forderungen inkl. USt' },
|
||||
{ accountNumber: '8400', credit: 6000, description: 'Erlöse 19% USt' },
|
||||
{ accountNumber: '1771', credit: 1140, description: 'Umsatzsteuer 19%' },
|
||||
{ accountNumber: '10001', debit: 7140, description: 'Forderungen inkl. USt', postingKey: 9 },
|
||||
{ accountNumber: '8400', credit: 6000, description: 'Erlöse 19% USt', postingKey: 40 },
|
||||
{ accountNumber: '1771', credit: 1140, description: 'Umsatzsteuer 19%', postingKey: 40 },
|
||||
],
|
||||
skrType: 'SKR03',
|
||||
});
|
||||
@@ -169,35 +190,35 @@ tap.test('should record Q2-Q4 business transactions', async () => {
|
||||
description: 'Kauf neue Produktionsmaschine',
|
||||
reference: 'INV-2024-001',
|
||||
lines: [
|
||||
{ accountNumber: '0500', debit: 25000, description: 'Neue Maschine' },
|
||||
{ accountNumber: '1571', debit: 4750, description: 'Vorsteuer 19%' },
|
||||
{ accountNumber: '1200', credit: 29750, description: 'Banküberweisung' },
|
||||
{ accountNumber: '0500', debit: 25000, description: 'Neue Maschine', postingKey: 40 },
|
||||
{ accountNumber: '1571', debit: 4750, description: 'Vorsteuer 19%', postingKey: 9 },
|
||||
{ accountNumber: '1200', credit: 29750, description: 'Banküberweisung', postingKey: 40 },
|
||||
],
|
||||
skrType: 'SKR03',
|
||||
});
|
||||
|
||||
// Q2: Large sale
|
||||
// Q2: Large sale - using debtor account 10001
|
||||
await api.postJournalEntry({
|
||||
date: new Date('2024-05-10'),
|
||||
description: 'Großauftrag Kunde ABC',
|
||||
reference: 'RE-2024-003',
|
||||
lines: [
|
||||
{ accountNumber: '1400', debit: 35700, description: 'Forderungen inkl. USt' },
|
||||
{ accountNumber: '8400', credit: 30000, description: 'Erlöse 19% USt' },
|
||||
{ accountNumber: '1771', credit: 5700, description: 'Umsatzsteuer 19%' },
|
||||
{ accountNumber: '10001', debit: 35700, description: 'Forderungen inkl. USt', postingKey: 9 },
|
||||
{ accountNumber: '8400', credit: 30000, description: 'Erlöse 19% USt', postingKey: 40 },
|
||||
{ accountNumber: '1771', credit: 5700, description: 'Umsatzsteuer 19%', postingKey: 40 },
|
||||
],
|
||||
skrType: 'SKR03',
|
||||
});
|
||||
|
||||
// Q3: Marketing expenses
|
||||
// Q3: Marketing expenses - using creditor account 70001
|
||||
await api.postJournalEntry({
|
||||
date: new Date('2024-07-10'),
|
||||
description: 'Werbekampagne',
|
||||
reference: 'WK-2024-001',
|
||||
lines: [
|
||||
{ accountNumber: '6600', debit: 5000, description: 'Werbekosten' },
|
||||
{ accountNumber: '1571', debit: 950, description: 'Vorsteuer 19%' },
|
||||
{ accountNumber: '1600', credit: 5950, description: 'Verbindlichkeiten' },
|
||||
{ accountNumber: '6600', debit: 5000, description: 'Werbekosten', postingKey: 40 },
|
||||
{ accountNumber: '1571', debit: 950, description: 'Vorsteuer 19%', postingKey: 9 },
|
||||
{ accountNumber: '70001', credit: 5950, description: 'Verbindlichkeiten', postingKey: 9 },
|
||||
],
|
||||
skrType: 'SKR03',
|
||||
});
|
||||
@@ -208,9 +229,9 @@ tap.test('should record Q2-Q4 business transactions', async () => {
|
||||
description: 'Steuerberatung',
|
||||
reference: 'STB-2024-001',
|
||||
lines: [
|
||||
{ accountNumber: '6700', debit: 2500, description: 'Steuerberatungskosten' },
|
||||
{ accountNumber: '1571', debit: 475, description: 'Vorsteuer 19%' },
|
||||
{ accountNumber: '1200', credit: 2975, description: 'Banküberweisung' },
|
||||
{ accountNumber: '6700', debit: 2500, description: 'Steuerberatungskosten', postingKey: 40 },
|
||||
{ accountNumber: '1571', debit: 475, description: 'Vorsteuer 19%', postingKey: 9 },
|
||||
{ accountNumber: '1200', credit: 2975, description: 'Banküberweisung', postingKey: 40 },
|
||||
],
|
||||
skrType: 'SKR03',
|
||||
});
|
||||
@@ -221,35 +242,35 @@ tap.test('should record Q2-Q4 business transactions', async () => {
|
||||
description: 'Jahresbonus Mitarbeiter',
|
||||
reference: 'BON-2024',
|
||||
lines: [
|
||||
{ accountNumber: '6000', debit: 10000, description: 'Tantieme' },
|
||||
{ accountNumber: '6100', debit: 2000, description: 'Sozialversicherung AG-Anteil' },
|
||||
{ accountNumber: '1200', credit: 12000, description: 'Banküberweisung' },
|
||||
{ accountNumber: '6000', debit: 10000, description: 'Tantieme', postingKey: 40 },
|
||||
{ accountNumber: '6100', debit: 2000, description: 'Sozialversicherung AG-Anteil', postingKey: 40 },
|
||||
{ accountNumber: '1200', credit: 12000, description: 'Banküberweisung', postingKey: 40 },
|
||||
],
|
||||
skrType: 'SKR03',
|
||||
});
|
||||
|
||||
// Q4: Collection of outstanding receivables
|
||||
// Q4: Collection of outstanding receivables - using debtor account 10001
|
||||
await api.postJournalEntry({
|
||||
date: new Date('2024-12-15'),
|
||||
description: 'Zahlungseingang Großauftrag',
|
||||
reference: 'ZE-2024-003',
|
||||
lines: [
|
||||
{ accountNumber: '1200', debit: 35700, description: 'Bankgutschrift' },
|
||||
{ accountNumber: '1400', credit: 35700, description: 'Forderungsausgleich' },
|
||||
{ accountNumber: '1200', debit: 35700, description: 'Bankgutschrift', postingKey: 40 },
|
||||
{ accountNumber: '10001', credit: 35700, description: 'Forderungsausgleich', postingKey: 3 },
|
||||
],
|
||||
skrType: 'SKR03',
|
||||
});
|
||||
});
|
||||
|
||||
tap.test('should perform year-end adjustments (Jahresabschlussbuchungen)', async () => {
|
||||
// 1. Depreciation (Abschreibungen)
|
||||
// 1. Depreciation (Abschreibungen) - internal adjustments use posting key 40
|
||||
await api.postJournalEntry({
|
||||
date: new Date('2024-12-31'),
|
||||
description: 'Abschreibung Gebäude (linear 2%)',
|
||||
reference: 'AFA-2024-001',
|
||||
lines: [
|
||||
{ accountNumber: '7000', debit: 2400, description: 'AfA auf Gebäude' },
|
||||
{ accountNumber: '0210', credit: 2400, description: 'Wertberichtigung Gebäude' },
|
||||
{ accountNumber: '7000', debit: 2400, description: 'AfA auf Gebäude', postingKey: 40 },
|
||||
{ accountNumber: '0210', credit: 2400, description: 'Wertberichtigung Gebäude', postingKey: 40 },
|
||||
],
|
||||
skrType: 'SKR03',
|
||||
});
|
||||
@@ -259,8 +280,8 @@ tap.test('should perform year-end adjustments (Jahresabschlussbuchungen)', async
|
||||
description: 'Abschreibung BGA (linear 10%)',
|
||||
reference: 'AFA-2024-002',
|
||||
lines: [
|
||||
{ accountNumber: '7000', debit: 6000, description: 'AfA auf BGA' }, // (35000 + 25000) * 10%
|
||||
{ accountNumber: '0500', credit: 6000, description: 'Wertberichtigung BGA' },
|
||||
{ accountNumber: '7000', debit: 6000, description: 'AfA auf BGA', postingKey: 40 }, // (35000 + 25000) * 10%
|
||||
{ accountNumber: '0500', credit: 6000, description: 'Wertberichtigung BGA', postingKey: 40 },
|
||||
],
|
||||
skrType: 'SKR03',
|
||||
});
|
||||
@@ -270,57 +291,57 @@ tap.test('should perform year-end adjustments (Jahresabschlussbuchungen)', async
|
||||
description: 'Abschreibung Fuhrpark (linear 20%)',
|
||||
reference: 'AFA-2024-003',
|
||||
lines: [
|
||||
{ accountNumber: '7000', debit: 1600, description: 'AfA auf Fuhrpark' },
|
||||
{ accountNumber: '0400', credit: 1600, description: 'Wertberichtigung Fuhrpark' },
|
||||
{ accountNumber: '7000', debit: 1600, description: 'AfA auf Fuhrpark', postingKey: 40 },
|
||||
{ accountNumber: '0400', credit: 1600, description: 'Wertberichtigung Fuhrpark', postingKey: 40 },
|
||||
],
|
||||
skrType: 'SKR03',
|
||||
});
|
||||
|
||||
// 2. Accruals (Rechnungsabgrenzung)
|
||||
// 2. Accruals (Rechnungsabgrenzung) - internal adjustments use posting key 40
|
||||
await api.postJournalEntry({
|
||||
date: new Date('2024-12-31'),
|
||||
description: 'Aktive Rechnungsabgrenzung - Vorausbezahlte Versicherung',
|
||||
reference: 'ARA-2024-001',
|
||||
lines: [
|
||||
{ accountNumber: '1900', debit: 1000, description: 'Aktive Rechnungsabgrenzung' },
|
||||
{ accountNumber: '7300', credit: 1000, description: 'Versicherungen' },
|
||||
{ accountNumber: '1900', debit: 1000, description: 'Aktive Rechnungsabgrenzung', postingKey: 40 },
|
||||
{ accountNumber: '7300', credit: 1000, description: 'Versicherungen', postingKey: 40 },
|
||||
],
|
||||
skrType: 'SKR03',
|
||||
});
|
||||
|
||||
// 3. Provisions (Rückstellungen)
|
||||
// 3. Provisions (Rückstellungen) - internal adjustments use posting key 40
|
||||
await api.postJournalEntry({
|
||||
date: new Date('2024-12-31'),
|
||||
description: 'Rückstellung für Jahresabschlusskosten',
|
||||
reference: 'RS-2024-001',
|
||||
lines: [
|
||||
{ accountNumber: '6700', debit: 3000, description: 'Rechts- und Beratungskosten' },
|
||||
{ accountNumber: '3000', credit: 3000, description: 'Rückstellungen' },
|
||||
{ accountNumber: '6700', debit: 3000, description: 'Rechts- und Beratungskosten', postingKey: 40 },
|
||||
{ accountNumber: '3000', credit: 3000, description: 'Rückstellungen', postingKey: 40 },
|
||||
],
|
||||
skrType: 'SKR03',
|
||||
});
|
||||
|
||||
// 4. Inventory adjustment
|
||||
// 4. Inventory adjustment - internal adjustments use posting key 40
|
||||
await api.postJournalEntry({
|
||||
date: new Date('2024-12-31'),
|
||||
description: 'Bestandsveränderung Waren',
|
||||
reference: 'BV-2024-001',
|
||||
lines: [
|
||||
{ accountNumber: '3100', debit: 3000, description: 'Warenbestand Zugang' },
|
||||
{ accountNumber: '5900', credit: 3000, description: 'Bestandsveränderungen' },
|
||||
{ accountNumber: '3100', debit: 3000, description: 'Warenbestand Zugang', postingKey: 40 },
|
||||
{ accountNumber: '5900', credit: 3000, description: 'Bestandsveränderungen', postingKey: 40 },
|
||||
],
|
||||
skrType: 'SKR03',
|
||||
});
|
||||
|
||||
// 5. VAT clearing (Umsatzsteuer-Vorauszahlung)
|
||||
// 5. VAT clearing (Umsatzsteuer-Vorauszahlung) - internal adjustments use posting key 40
|
||||
await api.postJournalEntry({
|
||||
date: new Date('2024-12-31'),
|
||||
description: 'USt-Abschluss Q4',
|
||||
reference: 'UST-2024-Q4',
|
||||
lines: [
|
||||
{ accountNumber: '1771', debit: 8740, description: 'USt-Saldo' }, // Total collected VAT
|
||||
{ accountNumber: '1571', credit: 7191.50, description: 'Vorsteuer-Saldo' }, // Total input VAT
|
||||
{ accountNumber: '1800', credit: 1548.50, description: 'USt-Zahllast' },
|
||||
{ accountNumber: '1771', debit: 8740, description: 'USt-Saldo', postingKey: 40 }, // Total collected VAT
|
||||
{ accountNumber: '1571', credit: 7191.50, description: 'Vorsteuer-Saldo', postingKey: 40 }, // Total input VAT
|
||||
{ accountNumber: '1800', credit: 1548.50, description: 'USt-Zahllast', postingKey: 40 },
|
||||
],
|
||||
skrType: 'SKR03',
|
||||
});
|
||||
@@ -366,41 +387,41 @@ tap.test('should calculate income statement (GuV) before closing', async () => {
|
||||
tap.test('should perform closing entries (Abschlussbuchungen)', async () => {
|
||||
// Close all income and expense accounts to the profit/loss account
|
||||
|
||||
// Close revenue accounts
|
||||
// Close revenue accounts - year-end closing uses posting key 40
|
||||
await api.postJournalEntry({
|
||||
date: new Date('2024-12-31'),
|
||||
description: 'Abschluss Ertragskonten',
|
||||
reference: 'AB-2024-001',
|
||||
lines: [
|
||||
{ accountNumber: '8400', debit: 46000, description: 'Erlöse abschließen' },
|
||||
{ accountNumber: '9400', credit: 46000, description: 'GuV-Konto' },
|
||||
{ accountNumber: '8400', debit: 46000, description: 'Erlöse abschließen', postingKey: 40 },
|
||||
{ accountNumber: '9400', credit: 46000, description: 'GuV-Konto', postingKey: 40 },
|
||||
],
|
||||
skrType: 'SKR03',
|
||||
});
|
||||
|
||||
// Close expense accounts
|
||||
// Close expense accounts - year-end closing uses posting key 40
|
||||
await api.postJournalEntry({
|
||||
date: new Date('2024-12-31'),
|
||||
description: 'Abschluss Aufwandskonten',
|
||||
reference: 'AB-2024-002',
|
||||
lines: [
|
||||
{ accountNumber: '9400', debit: 45450, description: 'GuV-Konto' },
|
||||
{ accountNumber: '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: '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: '9400', debit: 45450, description: 'GuV-Konto', postingKey: 40 },
|
||||
{ accountNumber: '7300', debit: 1000, description: 'Versicherung abschließen (credit balance)', postingKey: 40 },
|
||||
{ accountNumber: '5900', debit: 3000, description: 'Bestandsveränderungen abschließen (credit balance)', postingKey: 40 },
|
||||
{ accountNumber: '5400', credit: 5000, description: 'Wareneingang abschließen', postingKey: 40 },
|
||||
{ accountNumber: '6000', credit: 18000, description: 'Löhne und Gehälter abschließen', postingKey: 40 },
|
||||
{ accountNumber: '6100', credit: 3600, description: 'SV AG-Anteil abschließen', postingKey: 40 },
|
||||
{ accountNumber: '7000', credit: 10000, description: 'AfA abschließen', postingKey: 40 },
|
||||
{ accountNumber: '7100', credit: 2000, description: 'Miete abschließen', postingKey: 40 },
|
||||
{ accountNumber: '7400', credit: 150, description: 'Kfz abschließen', postingKey: 40 },
|
||||
{ accountNumber: '6600', credit: 5000, description: 'Werbung abschließen', postingKey: 40 },
|
||||
{ accountNumber: '6700', credit: 5500, description: 'Beratung abschließen', postingKey: 40 },
|
||||
{ accountNumber: '6800', credit: 200, description: 'Bürobedarf abschließen', postingKey: 40 },
|
||||
],
|
||||
skrType: 'SKR03',
|
||||
});
|
||||
|
||||
// Transfer profit/loss to equity
|
||||
// Transfer profit/loss to equity - year-end closing uses posting key 40
|
||||
const guv_result = 46000 - 45450; // Profit of 550
|
||||
if (guv_result > 0) {
|
||||
await api.postJournalEntry({
|
||||
@@ -408,8 +429,8 @@ tap.test('should perform closing entries (Abschlussbuchungen)', async () => {
|
||||
description: 'Jahresgewinn auf Eigenkapital',
|
||||
reference: 'AB-2024-003',
|
||||
lines: [
|
||||
{ accountNumber: '9400', debit: guv_result, description: 'GuV-Konto ausgleichen' },
|
||||
{ accountNumber: '2900', credit: guv_result, description: 'Gewinnrücklagen' },
|
||||
{ accountNumber: '9400', debit: guv_result, description: 'GuV-Konto ausgleichen', postingKey: 40 },
|
||||
{ accountNumber: '2900', credit: guv_result, description: 'Gewinnrücklagen', postingKey: 40 },
|
||||
],
|
||||
skrType: 'SKR03',
|
||||
});
|
||||
@@ -419,8 +440,8 @@ tap.test('should perform closing entries (Abschlussbuchungen)', async () => {
|
||||
description: 'Jahresverlust auf Eigenkapital',
|
||||
reference: 'AB-2024-003',
|
||||
lines: [
|
||||
{ accountNumber: '2500', debit: Math.abs(guv_result), description: 'Verlustvortrag' },
|
||||
{ accountNumber: '9400', credit: Math.abs(guv_result), description: 'GuV-Konto ausgleichen' },
|
||||
{ accountNumber: '2500', debit: Math.abs(guv_result), description: 'Verlustvortrag', postingKey: 40 },
|
||||
{ accountNumber: '9400', credit: Math.abs(guv_result), description: 'GuV-Konto ausgleichen', postingKey: 40 },
|
||||
],
|
||||
skrType: 'SKR03',
|
||||
});
|
||||
|
||||
@@ -7,7 +7,7 @@ let testConfig: Awaited<ReturnType<typeof getTestConfig>>;
|
||||
|
||||
tap.test('should demonstrate complete Jahresabschluss (Annual Financial Statement) for SKR04', async () => {
|
||||
testConfig = await getTestConfig();
|
||||
|
||||
|
||||
// Use timestamp to ensure unique database for each test run
|
||||
const timestamp = Date.now();
|
||||
api = new skr.SkrApi({
|
||||
@@ -17,12 +17,31 @@ tap.test('should demonstrate complete Jahresabschluss (Annual Financial Statemen
|
||||
|
||||
await api.initialize('SKR04');
|
||||
expect(api.getSKRType()).toEqual('SKR04');
|
||||
|
||||
// Create debtor account (customer) - replaces automatic account 1400
|
||||
await api.createAccount({
|
||||
accountNumber: '10001',
|
||||
accountName: 'Kunde Mustermann GmbH',
|
||||
accountClass: 1,
|
||||
accountType: 'asset',
|
||||
skrType: 'SKR04',
|
||||
});
|
||||
|
||||
// Create creditor account (supplier) - replaces automatic account 1600
|
||||
await api.createAccount({
|
||||
accountNumber: '70001',
|
||||
accountName: 'Lieferant Test GmbH',
|
||||
accountClass: 7,
|
||||
accountType: 'liability',
|
||||
skrType: 'SKR04',
|
||||
});
|
||||
});
|
||||
|
||||
tap.test('should set up opening balances (Eröffnungsbilanz) for SKR04', async () => {
|
||||
// Opening balances from previous year's closing
|
||||
// SKR04 uses different account structure than SKR03
|
||||
|
||||
// Using personal accounts (10001 for debtor, 70001 for creditor) instead of automatic accounts
|
||||
|
||||
// Post opening journal entry (Eröffnungsbuchung)
|
||||
const openingEntry = await api.postJournalEntry({
|
||||
date: new Date('2024-01-01'),
|
||||
@@ -30,19 +49,19 @@ tap.test('should set up opening balances (Eröffnungsbilanz) for SKR04', async (
|
||||
reference: 'EB-2024',
|
||||
lines: [
|
||||
// Debit all asset accounts
|
||||
{ accountNumber: '0200', debit: 45000, description: 'Grundstücke' },
|
||||
{ accountNumber: '0210', debit: 120000, description: 'Gebäude' },
|
||||
{ accountNumber: '0500', debit: 35000, description: 'BGA' },
|
||||
{ accountNumber: '0400', debit: 8000, description: 'Fuhrpark' },
|
||||
{ accountNumber: '1200', debit: 25000, description: 'Bank' },
|
||||
{ accountNumber: '1000', debit: 2500, description: 'Kasse' },
|
||||
{ accountNumber: '1400', debit: 18000, description: 'Forderungen' },
|
||||
|
||||
{ accountNumber: '0200', debit: 45000, description: 'Grundstücke', postingKey: 40 },
|
||||
{ accountNumber: '0210', debit: 120000, description: 'Gebäude', postingKey: 40 },
|
||||
{ accountNumber: '0500', debit: 35000, description: 'BGA', postingKey: 40 },
|
||||
{ accountNumber: '0400', debit: 8000, description: 'Fuhrpark', postingKey: 40 },
|
||||
{ accountNumber: '1200', debit: 25000, description: 'Bank', postingKey: 40 },
|
||||
{ accountNumber: '1000', debit: 2500, description: 'Kasse', postingKey: 40 },
|
||||
{ accountNumber: '10001', debit: 18000, description: 'Forderungen Kunde', postingKey: 40 },
|
||||
|
||||
// Credit all liability and equity accounts
|
||||
{ accountNumber: '9000', credit: 150000, description: 'Eigenkapital' },
|
||||
{ accountNumber: '9300', credit: 35000, description: 'Gewinnrücklagen' },
|
||||
{ accountNumber: '1600', credit: 40500, description: 'Verbindlichkeiten L+L' },
|
||||
{ accountNumber: '1700', credit: 28000, description: 'Sonstige Verbindlichkeiten' },
|
||||
{ accountNumber: '9000', credit: 150000, description: 'Eigenkapital', postingKey: 40 },
|
||||
{ accountNumber: '9300', credit: 35000, description: 'Gewinnrücklagen', postingKey: 40 },
|
||||
{ accountNumber: '70001', credit: 40500, description: 'Verbindlichkeiten Lieferant', postingKey: 40 },
|
||||
{ accountNumber: '1700', credit: 28000, description: 'Sonstige Verbindlichkeiten', postingKey: 40 },
|
||||
],
|
||||
skrType: 'SKR04',
|
||||
});
|
||||
@@ -61,9 +80,9 @@ tap.test('should record Q1 business transactions for SKR04', async () => {
|
||||
description: 'Verkauf Waren auf Rechnung',
|
||||
reference: 'RE-2024-001',
|
||||
lines: [
|
||||
{ accountNumber: '1400', debit: 11900, description: 'Forderungen inkl. USt' },
|
||||
{ accountNumber: '4300', credit: 10000, description: 'Erlöse 19% USt' },
|
||||
{ accountNumber: '1771', credit: 1900, description: 'Umsatzsteuer 19%' },
|
||||
{ accountNumber: '10001', debit: 11900, description: 'Forderungen inkl. USt', postingKey: 9 },
|
||||
{ accountNumber: '4300', credit: 10000, description: 'Erlöse 19% USt', postingKey: 40 },
|
||||
{ accountNumber: '1771', credit: 1900, description: 'Umsatzsteuer 19%', postingKey: 40 },
|
||||
],
|
||||
skrType: 'SKR04',
|
||||
});
|
||||
@@ -74,9 +93,9 @@ tap.test('should record Q1 business transactions for SKR04', async () => {
|
||||
description: 'Einkauf Material auf Rechnung',
|
||||
reference: 'ER-2024-001',
|
||||
lines: [
|
||||
{ accountNumber: '2100', debit: 5000, description: 'Bezogene Waren' },
|
||||
{ accountNumber: '1571', debit: 950, description: 'Vorsteuer 19%' },
|
||||
{ accountNumber: '1600', credit: 5950, description: 'Verbindlichkeiten' },
|
||||
{ accountNumber: '2100', debit: 5000, description: 'Bezogene Waren', postingKey: 40 },
|
||||
{ accountNumber: '1571', debit: 950, description: 'Vorsteuer 19%', postingKey: 9 },
|
||||
{ accountNumber: '70001', credit: 5950, description: 'Verbindlichkeiten', postingKey: 9 },
|
||||
],
|
||||
skrType: 'SKR04',
|
||||
});
|
||||
@@ -87,9 +106,9 @@ tap.test('should record Q1 business transactions for SKR04', async () => {
|
||||
description: 'Gehaltszahlung Januar',
|
||||
reference: 'GH-2024-01',
|
||||
lines: [
|
||||
{ accountNumber: '2300', debit: 8000, description: 'Löhne' },
|
||||
{ accountNumber: '2400', debit: 1600, description: 'Gehälter' },
|
||||
{ accountNumber: '1200', credit: 9600, description: 'Banküberweisung' },
|
||||
{ accountNumber: '2300', debit: 8000, description: 'Löhne', postingKey: 40 },
|
||||
{ accountNumber: '2400', debit: 1600, description: 'Gehälter', postingKey: 40 },
|
||||
{ accountNumber: '1200', credit: 9600, description: 'Banküberweisung', postingKey: 40 },
|
||||
],
|
||||
skrType: 'SKR04',
|
||||
});
|
||||
@@ -100,8 +119,8 @@ tap.test('should record Q1 business transactions for SKR04', async () => {
|
||||
description: 'Zahlungseingang Kunde',
|
||||
reference: 'ZE-2024-001',
|
||||
lines: [
|
||||
{ accountNumber: '1200', debit: 11900, description: 'Bankgutschrift' },
|
||||
{ accountNumber: '1400', credit: 11900, description: 'Forderungsausgleich' },
|
||||
{ accountNumber: '1200', debit: 11900, description: 'Bankgutschrift', postingKey: 40 },
|
||||
{ accountNumber: '10001', credit: 11900, description: 'Forderungsausgleich', postingKey: 3 },
|
||||
],
|
||||
skrType: 'SKR04',
|
||||
});
|
||||
@@ -112,8 +131,8 @@ tap.test('should record Q1 business transactions for SKR04', async () => {
|
||||
description: 'Miete Februar',
|
||||
reference: 'MI-2024-02',
|
||||
lines: [
|
||||
{ accountNumber: '3000', debit: 2000, description: 'Miete' },
|
||||
{ accountNumber: '1200', credit: 2000, description: 'Banküberweisung' },
|
||||
{ accountNumber: '3000', debit: 2000, description: 'Miete', postingKey: 40 },
|
||||
{ accountNumber: '1200', credit: 2000, description: 'Banküberweisung', postingKey: 40 },
|
||||
],
|
||||
skrType: 'SKR04',
|
||||
});
|
||||
@@ -124,9 +143,9 @@ tap.test('should record Q1 business transactions for SKR04', async () => {
|
||||
description: 'Büromaterial',
|
||||
reference: 'BM-2024-001',
|
||||
lines: [
|
||||
{ accountNumber: '3100', debit: 200, description: 'Bürobedarf' },
|
||||
{ accountNumber: '1571', debit: 38, description: 'Vorsteuer 19%' },
|
||||
{ accountNumber: '1200', credit: 238, description: 'Bankzahlung' },
|
||||
{ accountNumber: '3100', debit: 200, description: 'Bürobedarf', postingKey: 40 },
|
||||
{ accountNumber: '1571', debit: 38, description: 'Vorsteuer 19%', postingKey: 9 },
|
||||
{ accountNumber: '1200', credit: 238, description: 'Bankzahlung', postingKey: 40 },
|
||||
],
|
||||
skrType: 'SKR04',
|
||||
});
|
||||
@@ -137,9 +156,9 @@ tap.test('should record Q1 business transactions for SKR04', async () => {
|
||||
description: 'Tankrechnung Firmenfahrzeug',
|
||||
reference: 'KFZ-2024-001',
|
||||
lines: [
|
||||
{ accountNumber: '3300', debit: 150, description: 'Kfz-Kosten' },
|
||||
{ accountNumber: '1571', debit: 28.50, description: 'Vorsteuer 19%' },
|
||||
{ accountNumber: '1200', credit: 178.50, description: 'Bankzahlung' },
|
||||
{ accountNumber: '3300', debit: 150, description: 'Kfz-Kosten', postingKey: 40 },
|
||||
{ accountNumber: '1571', debit: 28.50, description: 'Vorsteuer 19%', postingKey: 9 },
|
||||
{ accountNumber: '1200', credit: 178.50, description: 'Bankzahlung', postingKey: 40 },
|
||||
],
|
||||
skrType: 'SKR04',
|
||||
});
|
||||
@@ -150,9 +169,9 @@ tap.test('should record Q1 business transactions for SKR04', async () => {
|
||||
description: 'Verkauf Dienstleistung',
|
||||
reference: 'RE-2024-002',
|
||||
lines: [
|
||||
{ accountNumber: '1400', debit: 7140, description: 'Forderungen inkl. USt' },
|
||||
{ accountNumber: '4300', credit: 6000, description: 'Erlöse 19% USt' },
|
||||
{ accountNumber: '1771', credit: 1140, description: 'Umsatzsteuer 19%' },
|
||||
{ accountNumber: '10001', debit: 7140, description: 'Forderungen inkl. USt', postingKey: 9 },
|
||||
{ accountNumber: '4300', credit: 6000, description: 'Erlöse 19% USt', postingKey: 40 },
|
||||
{ accountNumber: '1771', credit: 1140, description: 'Umsatzsteuer 19%', postingKey: 40 },
|
||||
],
|
||||
skrType: 'SKR04',
|
||||
});
|
||||
@@ -167,9 +186,9 @@ tap.test('should record Q2-Q4 business transactions for SKR04', async () => {
|
||||
description: 'Kauf neue Produktionsmaschine',
|
||||
reference: 'INV-2024-001',
|
||||
lines: [
|
||||
{ accountNumber: '0500', debit: 25000, description: 'Neue Maschine' },
|
||||
{ accountNumber: '1571', debit: 4750, description: 'Vorsteuer 19%' },
|
||||
{ accountNumber: '1200', credit: 29750, description: 'Banküberweisung' },
|
||||
{ accountNumber: '0500', debit: 25000, description: 'Neue Maschine', postingKey: 40 },
|
||||
{ accountNumber: '1571', debit: 4750, description: 'Vorsteuer 19%', postingKey: 9 },
|
||||
{ accountNumber: '1200', credit: 29750, description: 'Banküberweisung', postingKey: 40 },
|
||||
],
|
||||
skrType: 'SKR04',
|
||||
});
|
||||
@@ -180,9 +199,9 @@ tap.test('should record Q2-Q4 business transactions for SKR04', async () => {
|
||||
description: 'Großauftrag Kunde ABC',
|
||||
reference: 'RE-2024-003',
|
||||
lines: [
|
||||
{ accountNumber: '1400', debit: 35700, description: 'Forderungen inkl. USt' },
|
||||
{ accountNumber: '4300', credit: 30000, description: 'Erlöse 19% USt' },
|
||||
{ accountNumber: '1771', credit: 5700, description: 'Umsatzsteuer 19%' },
|
||||
{ accountNumber: '10001', debit: 35700, description: 'Forderungen inkl. USt', postingKey: 9 },
|
||||
{ accountNumber: '4300', credit: 30000, description: 'Erlöse 19% USt', postingKey: 40 },
|
||||
{ accountNumber: '1771', credit: 5700, description: 'Umsatzsteuer 19%', postingKey: 40 },
|
||||
],
|
||||
skrType: 'SKR04',
|
||||
});
|
||||
@@ -193,9 +212,9 @@ tap.test('should record Q2-Q4 business transactions for SKR04', async () => {
|
||||
description: 'Werbekampagne',
|
||||
reference: 'WK-2024-001',
|
||||
lines: [
|
||||
{ accountNumber: '3400', debit: 5000, description: 'Werbekosten' },
|
||||
{ accountNumber: '1571', debit: 950, description: 'Vorsteuer 19%' },
|
||||
{ accountNumber: '1600', credit: 5950, description: 'Verbindlichkeiten' },
|
||||
{ accountNumber: '3400', debit: 5000, description: 'Werbekosten', postingKey: 40 },
|
||||
{ accountNumber: '1571', debit: 950, description: 'Vorsteuer 19%', postingKey: 9 },
|
||||
{ accountNumber: '70001', credit: 5950, description: 'Verbindlichkeiten', postingKey: 9 },
|
||||
],
|
||||
skrType: 'SKR04',
|
||||
});
|
||||
@@ -206,9 +225,9 @@ tap.test('should record Q2-Q4 business transactions for SKR04', async () => {
|
||||
description: 'Steuerberatung',
|
||||
reference: 'STB-2024-001',
|
||||
lines: [
|
||||
{ accountNumber: '3500', debit: 2500, description: 'Steuerberatungskosten' },
|
||||
{ accountNumber: '1571', debit: 475, description: 'Vorsteuer 19%' },
|
||||
{ accountNumber: '1200', credit: 2975, description: 'Banküberweisung' },
|
||||
{ accountNumber: '3500', debit: 2500, description: 'Steuerberatungskosten', postingKey: 40 },
|
||||
{ accountNumber: '1571', debit: 475, description: 'Vorsteuer 19%', postingKey: 9 },
|
||||
{ accountNumber: '1200', credit: 2975, description: 'Banküberweisung', postingKey: 40 },
|
||||
],
|
||||
skrType: 'SKR04',
|
||||
});
|
||||
@@ -219,9 +238,9 @@ tap.test('should record Q2-Q4 business transactions for SKR04', async () => {
|
||||
description: 'Jahresbonus Mitarbeiter',
|
||||
reference: 'BON-2024',
|
||||
lines: [
|
||||
{ accountNumber: '2300', debit: 10000, description: 'Tantieme' },
|
||||
{ accountNumber: '2400', debit: 2000, description: 'Gehälter Bonus' },
|
||||
{ accountNumber: '1200', credit: 12000, description: 'Banküberweisung' },
|
||||
{ accountNumber: '2300', debit: 10000, description: 'Tantieme', postingKey: 40 },
|
||||
{ accountNumber: '2400', debit: 2000, description: 'Gehälter Bonus', postingKey: 40 },
|
||||
{ accountNumber: '1200', credit: 12000, description: 'Banküberweisung', postingKey: 40 },
|
||||
],
|
||||
skrType: 'SKR04',
|
||||
});
|
||||
@@ -232,8 +251,8 @@ tap.test('should record Q2-Q4 business transactions for SKR04', async () => {
|
||||
description: 'Zahlungseingang Großauftrag',
|
||||
reference: 'ZE-2024-003',
|
||||
lines: [
|
||||
{ accountNumber: '1200', debit: 35700, description: 'Bankgutschrift' },
|
||||
{ accountNumber: '1400', credit: 35700, description: 'Forderungsausgleich' },
|
||||
{ accountNumber: '1200', debit: 35700, description: 'Bankgutschrift', postingKey: 40 },
|
||||
{ accountNumber: '10001', credit: 35700, description: 'Forderungsausgleich', postingKey: 3 },
|
||||
],
|
||||
skrType: 'SKR04',
|
||||
});
|
||||
@@ -246,8 +265,8 @@ tap.test('should perform year-end adjustments (Jahresabschlussbuchungen) for SKR
|
||||
description: 'Abschreibung Gebäude (linear 2%)',
|
||||
reference: 'AFA-2024-001',
|
||||
lines: [
|
||||
{ accountNumber: '3700', debit: 2400, description: 'AfA auf Gebäude' },
|
||||
{ accountNumber: '0210', credit: 2400, description: 'Wertberichtigung Gebäude' },
|
||||
{ accountNumber: '3700', debit: 2400, description: 'AfA auf Gebäude', postingKey: 40 },
|
||||
{ accountNumber: '0210', credit: 2400, description: 'Wertberichtigung Gebäude', postingKey: 40 },
|
||||
],
|
||||
skrType: 'SKR04',
|
||||
});
|
||||
@@ -257,8 +276,8 @@ tap.test('should perform year-end adjustments (Jahresabschlussbuchungen) for SKR
|
||||
description: 'Abschreibung BGA (linear 10%)',
|
||||
reference: 'AFA-2024-002',
|
||||
lines: [
|
||||
{ accountNumber: '3700', debit: 6000, description: 'AfA auf BGA' }, // (35000 + 25000) * 10%
|
||||
{ accountNumber: '0500', credit: 6000, description: 'Wertberichtigung BGA' },
|
||||
{ accountNumber: '3700', debit: 6000, description: 'AfA auf BGA', postingKey: 40 }, // (35000 + 25000) * 10%
|
||||
{ accountNumber: '0500', credit: 6000, description: 'Wertberichtigung BGA', postingKey: 40 },
|
||||
],
|
||||
skrType: 'SKR04',
|
||||
});
|
||||
@@ -268,8 +287,8 @@ tap.test('should perform year-end adjustments (Jahresabschlussbuchungen) for SKR
|
||||
description: 'Abschreibung Fuhrpark (linear 20%)',
|
||||
reference: 'AFA-2024-003',
|
||||
lines: [
|
||||
{ accountNumber: '3700', debit: 1600, description: 'AfA auf Fuhrpark' },
|
||||
{ accountNumber: '0400', credit: 1600, description: 'Wertberichtigung Fuhrpark' },
|
||||
{ accountNumber: '3700', debit: 1600, description: 'AfA auf Fuhrpark', postingKey: 40 },
|
||||
{ accountNumber: '0400', credit: 1600, description: 'Wertberichtigung Fuhrpark', postingKey: 40 },
|
||||
],
|
||||
skrType: 'SKR04',
|
||||
});
|
||||
@@ -280,8 +299,8 @@ tap.test('should perform year-end adjustments (Jahresabschlussbuchungen) for SKR
|
||||
description: 'Aktive Rechnungsabgrenzung - Vorausbezahlte Versicherung',
|
||||
reference: 'ARA-2024-001',
|
||||
lines: [
|
||||
{ accountNumber: '1900', debit: 1000, description: 'Aktive Rechnungsabgrenzung' },
|
||||
{ accountNumber: '3200', credit: 1000, description: 'Versicherungen' },
|
||||
{ accountNumber: '1900', debit: 1000, description: 'Aktive Rechnungsabgrenzung', postingKey: 40 },
|
||||
{ accountNumber: '3200', credit: 1000, description: 'Versicherungen', postingKey: 40 },
|
||||
],
|
||||
skrType: 'SKR04',
|
||||
});
|
||||
@@ -292,8 +311,8 @@ tap.test('should perform year-end adjustments (Jahresabschlussbuchungen) for SKR
|
||||
description: 'Rückstellung für Jahresabschlusskosten',
|
||||
reference: 'RS-2024-001',
|
||||
lines: [
|
||||
{ accountNumber: '3500', debit: 3000, description: 'Rechts- und Beratungskosten' },
|
||||
{ accountNumber: '0800', credit: 3000, description: 'Rückstellungen' },
|
||||
{ accountNumber: '3500', debit: 3000, description: 'Rechts- und Beratungskosten', postingKey: 40 },
|
||||
{ accountNumber: '0800', credit: 3000, description: 'Rückstellungen', postingKey: 40 },
|
||||
],
|
||||
skrType: 'SKR04',
|
||||
});
|
||||
@@ -304,9 +323,9 @@ tap.test('should perform year-end adjustments (Jahresabschlussbuchungen) for SKR
|
||||
description: 'USt-Abschluss Q4',
|
||||
reference: 'UST-2024-Q4',
|
||||
lines: [
|
||||
{ accountNumber: '1771', debit: 8740, description: 'USt-Saldo' }, // Total collected VAT
|
||||
{ accountNumber: '1571', credit: 7191.50, description: 'Vorsteuer-Saldo' }, // Total input VAT
|
||||
{ accountNumber: '1700', credit: 1548.50, description: 'USt-Zahllast' },
|
||||
{ accountNumber: '1771', debit: 8740, description: 'USt-Saldo', postingKey: 40 }, // Total collected VAT
|
||||
{ accountNumber: '1571', credit: 7191.50, description: 'Vorsteuer-Saldo', postingKey: 40 }, // Total input VAT
|
||||
{ accountNumber: '1700', credit: 1548.50, description: 'USt-Zahllast', postingKey: 40 },
|
||||
],
|
||||
skrType: 'SKR04',
|
||||
});
|
||||
@@ -360,8 +379,8 @@ tap.test('should perform closing entries (Abschlussbuchungen) for SKR04', async
|
||||
description: 'Abschluss Ertragskonten',
|
||||
reference: 'AB-2024-001',
|
||||
lines: [
|
||||
{ accountNumber: '4300', debit: 46000, description: 'Erlöse abschließen' },
|
||||
{ accountNumber: '9500', credit: 46000, description: 'GuV-Konto' },
|
||||
{ accountNumber: '4300', debit: 46000, description: 'Erlöse abschließen', postingKey: 40 },
|
||||
{ accountNumber: '9500', credit: 46000, description: 'GuV-Konto', postingKey: 40 },
|
||||
],
|
||||
skrType: 'SKR04',
|
||||
});
|
||||
@@ -372,17 +391,17 @@ tap.test('should perform closing entries (Abschlussbuchungen) for SKR04', async
|
||||
description: 'Abschluss Aufwandskonten',
|
||||
reference: 'AB-2024-002',
|
||||
lines: [
|
||||
{ accountNumber: '9500', debit: 48450, description: 'GuV-Konto' },
|
||||
{ accountNumber: '3200', debit: 1000, description: 'Versicherung abschließen (credit balance)' },
|
||||
{ accountNumber: '2100', credit: 5000, description: 'Bezogene Waren abschließen' },
|
||||
{ accountNumber: '2300', credit: 18000, description: 'Löhne abschließen' },
|
||||
{ accountNumber: '2400', credit: 3600, description: 'Gehälter abschließen' },
|
||||
{ accountNumber: '3700', credit: 10000, description: 'AfA abschließen' },
|
||||
{ accountNumber: '3000', credit: 2000, description: 'Miete abschließen' },
|
||||
{ accountNumber: '3300', credit: 150, description: 'Kfz abschließen' },
|
||||
{ accountNumber: '3400', credit: 5000, description: 'Werbung abschließen' },
|
||||
{ accountNumber: '3500', credit: 5500, description: 'Beratung abschließen' },
|
||||
{ accountNumber: '3100', credit: 200, description: 'Bürobedarf abschließen' },
|
||||
{ accountNumber: '9500', debit: 48450, description: 'GuV-Konto', postingKey: 40 },
|
||||
{ accountNumber: '3200', debit: 1000, description: 'Versicherung abschließen (credit balance)', postingKey: 40 },
|
||||
{ accountNumber: '2100', credit: 5000, description: 'Bezogene Waren abschließen', postingKey: 40 },
|
||||
{ accountNumber: '2300', credit: 18000, description: 'Löhne abschließen', postingKey: 40 },
|
||||
{ accountNumber: '2400', credit: 3600, description: 'Gehälter abschließen', postingKey: 40 },
|
||||
{ accountNumber: '3700', credit: 10000, description: 'AfA abschließen', postingKey: 40 },
|
||||
{ accountNumber: '3000', credit: 2000, description: 'Miete abschließen', postingKey: 40 },
|
||||
{ accountNumber: '3300', credit: 150, description: 'Kfz abschließen', postingKey: 40 },
|
||||
{ accountNumber: '3400', credit: 5000, description: 'Werbung abschließen', postingKey: 40 },
|
||||
{ accountNumber: '3500', credit: 5500, description: 'Beratung abschließen', postingKey: 40 },
|
||||
{ accountNumber: '3100', credit: 200, description: 'Bürobedarf abschließen', postingKey: 40 },
|
||||
],
|
||||
skrType: 'SKR04',
|
||||
});
|
||||
@@ -395,8 +414,8 @@ tap.test('should perform closing entries (Abschlussbuchungen) for SKR04', async
|
||||
description: 'Jahresgewinn auf Eigenkapital',
|
||||
reference: 'AB-2024-003',
|
||||
lines: [
|
||||
{ accountNumber: '9500', debit: guv_result, description: 'GuV-Konto ausgleichen' },
|
||||
{ accountNumber: '9300', credit: guv_result, description: 'Gewinnrücklagen' },
|
||||
{ accountNumber: '9500', debit: guv_result, description: 'GuV-Konto ausgleichen', postingKey: 40 },
|
||||
{ accountNumber: '9300', credit: guv_result, description: 'Gewinnrücklagen', postingKey: 40 },
|
||||
],
|
||||
skrType: 'SKR04',
|
||||
});
|
||||
@@ -406,8 +425,8 @@ tap.test('should perform closing entries (Abschlussbuchungen) for SKR04', async
|
||||
description: 'Jahresverlust auf Eigenkapital',
|
||||
reference: 'AB-2024-003',
|
||||
lines: [
|
||||
{ accountNumber: '9400', debit: Math.abs(guv_result), description: 'Verlustvortrag' },
|
||||
{ accountNumber: '9500', credit: Math.abs(guv_result), description: 'GuV-Konto ausgleichen' },
|
||||
{ accountNumber: '9400', debit: Math.abs(guv_result), description: 'Verlustvortrag', postingKey: 40 },
|
||||
{ accountNumber: '9500', credit: Math.abs(guv_result), description: 'GuV-Konto ausgleichen', postingKey: 40 },
|
||||
],
|
||||
skrType: 'SKR04',
|
||||
});
|
||||
|
||||
+3
-3
@@ -91,9 +91,9 @@ tap.test('should post journal entry in SKR03', async () => {
|
||||
description: 'Test journal entry',
|
||||
reference: 'JE-001',
|
||||
lines: [
|
||||
{ accountNumber: '1000', debit: 500 }, // Cash
|
||||
{ accountNumber: '1200', debit: 500 }, // Bank
|
||||
{ accountNumber: '4000', credit: 1000 }, // Revenue
|
||||
{ accountNumber: '1000', debit: 500, postingKey: 40 }, // Cash
|
||||
{ accountNumber: '1200', debit: 500, postingKey: 40 }, // Bank
|
||||
{ accountNumber: '4000', credit: 1000, postingKey: 40 }, // Revenue
|
||||
],
|
||||
skrType: 'SKR03',
|
||||
});
|
||||
|
||||
+14
-3
@@ -7,10 +7,12 @@ let testConfig: Awaited<ReturnType<typeof getTestConfig>>;
|
||||
|
||||
tap.test('should initialize SKR04 API', async () => {
|
||||
testConfig = await getTestConfig();
|
||||
|
||||
|
||||
// Use timestamp to ensure unique database for each test run
|
||||
const timestamp = Date.now();
|
||||
api = new skr.SkrApi({
|
||||
mongoDbUrl: testConfig.mongoDbUrl,
|
||||
dbName: `${testConfig.mongoDbName}_skr04`,
|
||||
dbName: `${testConfig.mongoDbName}_skr04_${timestamp}`,
|
||||
});
|
||||
|
||||
await api.initialize('SKR04');
|
||||
@@ -68,10 +70,19 @@ tap.test('should handle Class 8 as free for use in SKR04', async () => {
|
||||
});
|
||||
|
||||
tap.test('should post complex transaction in SKR04', async () => {
|
||||
// Create creditor account for supplier
|
||||
await api.createAccount({
|
||||
accountNumber: '70001',
|
||||
accountName: 'Lieferant Test GmbH',
|
||||
accountClass: 7,
|
||||
accountType: 'liability',
|
||||
skrType: 'SKR04',
|
||||
});
|
||||
|
||||
const transaction = await api.postTransaction({
|
||||
date: new Date(),
|
||||
debitAccount: '5400', // Goods with 19% VAT
|
||||
creditAccount: '1600', // Trade payables
|
||||
creditAccount: '70001', // Creditor account (supplier)
|
||||
amount: 119,
|
||||
description: 'Purchase with VAT',
|
||||
reference: 'BILL-001',
|
||||
|
||||
@@ -29,8 +29,8 @@ tap.test('should enforce double-entry bookkeeping rules', async () => {
|
||||
description: 'Unbalanced entry',
|
||||
reference: 'TEST-001',
|
||||
lines: [
|
||||
{ accountNumber: '1000', debit: 100 },
|
||||
{ accountNumber: '4000', credit: 50 }, // Unbalanced!
|
||||
{ accountNumber: '1000', debit: 100, postingKey: 40 },
|
||||
{ accountNumber: '4000', credit: 50, postingKey: 40 }, // Unbalanced!
|
||||
],
|
||||
skrType: 'SKR03',
|
||||
});
|
||||
@@ -99,10 +99,10 @@ tap.test(
|
||||
description: 'Complex distribution',
|
||||
reference: 'COMPLEX-001',
|
||||
lines: [
|
||||
{ accountNumber: '5000', debit: 500, description: 'Materials' },
|
||||
{ accountNumber: '6000', debit: 300, description: 'Wages' },
|
||||
{ accountNumber: '7100', debit: 200, description: 'Rent' },
|
||||
{ accountNumber: '1200', credit: 1000, description: 'Bank payment' },
|
||||
{ accountNumber: '5000', debit: 500, description: 'Materials', postingKey: 40 },
|
||||
{ accountNumber: '6000', debit: 300, description: 'Wages', postingKey: 40 },
|
||||
{ accountNumber: '7100', debit: 200, description: 'Rent', postingKey: 40 },
|
||||
{ accountNumber: '1200', credit: 1000, description: 'Bank payment', postingKey: 40 },
|
||||
],
|
||||
skrType: 'SKR03',
|
||||
});
|
||||
@@ -220,10 +220,19 @@ tap.test('should handle batch transaction posting', async () => {
|
||||
});
|
||||
|
||||
tap.test('should handle transaction with VAT', async () => {
|
||||
// Create creditor account for supplier
|
||||
await api.createAccount({
|
||||
accountNumber: '70001',
|
||||
accountName: 'Lieferant Test GmbH',
|
||||
accountClass: 7,
|
||||
accountType: 'liability',
|
||||
skrType: 'SKR03',
|
||||
});
|
||||
|
||||
const transaction = await api.postTransaction({
|
||||
date: new Date(),
|
||||
debitAccount: '5400', // Goods with 19% VAT
|
||||
creditAccount: '1600', // Trade payables
|
||||
creditAccount: '70001', // Creditor account (supplier)
|
||||
amount: 119,
|
||||
description: 'Purchase including VAT',
|
||||
skrType: 'SKR03',
|
||||
|
||||
@@ -0,0 +1,8 @@
|
||||
/**
|
||||
* autocreated commitinfo by @push.rocks/commitinfo
|
||||
*/
|
||||
export const commitinfo = {
|
||||
name: '@fin.cx/skr',
|
||||
version: '1.2.2',
|
||||
description: 'SKR03 and SKR04 German accounting standards for double-entry bookkeeping'
|
||||
}
|
||||
+43
-15
@@ -1,16 +1,44 @@
|
||||
export * from './skr.types.js';
|
||||
export * from './skr.classes.account.js';
|
||||
export * from './skr.classes.transaction.js';
|
||||
export * from './skr.classes.journalentry.js';
|
||||
export * from './skr.classes.chartofaccounts.js';
|
||||
export * from './skr.classes.ledger.js';
|
||||
export * from './skr.classes.reports.js';
|
||||
export * from './skr.api.js';
|
||||
export * from './skr03.data.js';
|
||||
export * from './skr04.data.js';
|
||||
export * from './skr.export.js';
|
||||
export * from './skr.export.ledger.js';
|
||||
export * from './skr.export.accounts.js';
|
||||
export * from './skr.export.balances.js';
|
||||
export * from './skr.export.pdf.js';
|
||||
export * from './skr.security.js';
|
||||
export { Account } from './skr.classes.account.js';
|
||||
export { Transaction } from './skr.classes.transaction.js';
|
||||
export { JournalEntry } from './skr.classes.journalentry.js';
|
||||
export { ChartOfAccounts } from './skr.classes.chartofaccounts.js';
|
||||
export { Ledger } from './skr.classes.ledger.js';
|
||||
export { Reports } from './skr.classes.reports.js';
|
||||
export { SkrApi } from './skr.api.js';
|
||||
export { SKR03_ACCOUNTS, SKR03_ACCOUNT_CLASSES } from './skr03.data.js';
|
||||
export { SKR04_ACCOUNTS, SKR04_ACCOUNT_CLASSES } from './skr04.data.js';
|
||||
export { SkrExport } from './skr.export.js';
|
||||
export type {
|
||||
IExportOptions,
|
||||
IExportMetadata,
|
||||
IBagItManifest,
|
||||
IDocumentIndex,
|
||||
} from './skr.export.js';
|
||||
export { LedgerExporter } from './skr.export.ledger.js';
|
||||
export type {
|
||||
ITransactionDataExport,
|
||||
IJournalEntryExport,
|
||||
IJournalEntryLineExport,
|
||||
ILedgerEntry,
|
||||
ILedgerLine,
|
||||
IDocumentRef,
|
||||
} from './skr.export.ledger.js';
|
||||
export { AccountsExporter } from './skr.export.accounts.js';
|
||||
export type {
|
||||
IAccountDataExport,
|
||||
IAccountExportRow,
|
||||
} from './skr.export.accounts.js';
|
||||
export { BalancesExporter } from './skr.export.balances.js';
|
||||
export type {
|
||||
IAccountBalanceExport,
|
||||
IBalanceExportRow,
|
||||
} from './skr.export.balances.js';
|
||||
export { PdfReportGenerator } from './skr.export.pdf.js';
|
||||
export type { IPdfReportOptions } from './skr.export.pdf.js';
|
||||
export { SecurityManager } from './skr.security.js';
|
||||
export type {
|
||||
ISigningOptions,
|
||||
ISignatureResult,
|
||||
ITimestampResponse,
|
||||
} from './skr.security.js';
|
||||
|
||||
+53
-16
@@ -3,26 +3,63 @@ import * as smartdata from '@push.rocks/smartdata';
|
||||
import * as smartunique from '@push.rocks/smartunique';
|
||||
import * as smarttime from '@push.rocks/smarttime';
|
||||
import * as smartlog from '@push.rocks/smartlog';
|
||||
import * as smartfile from '@push.rocks/smartfile';
|
||||
import * as smartfsModule from '@push.rocks/smartfs';
|
||||
import * as smarthash from '@push.rocks/smarthash';
|
||||
import * as smartpath from '@push.rocks/smartpath';
|
||||
import * as smartpdf from '@push.rocks/smartpdf';
|
||||
import * as path from 'path';
|
||||
|
||||
// third party
|
||||
import * as nodeForge from 'node-forge';
|
||||
import { MerkleTree } from 'merkletreejs';
|
||||
import * as einvoice from '@fin.cx/einvoice';
|
||||
|
||||
export {
|
||||
smartdata,
|
||||
smartunique,
|
||||
smarttime,
|
||||
smartlog,
|
||||
smartfile,
|
||||
smarthash,
|
||||
smartpath,
|
||||
smartpdf,
|
||||
nodeForge,
|
||||
MerkleTree,
|
||||
einvoice
|
||||
const smartfs = new smartfsModule.SmartFs(
|
||||
new smartfsModule.SmartFsProviderNode(),
|
||||
);
|
||||
|
||||
const smartfile = {
|
||||
fs: {
|
||||
ensureDir: async (dirPath: string): Promise<void> => {
|
||||
await smartfs.directory(dirPath).create();
|
||||
},
|
||||
toBuffer: async (filePath: string): Promise<Buffer> => {
|
||||
return (await smartfs.file(filePath).read()) as Buffer;
|
||||
},
|
||||
toStringSync: async (filePath: string): Promise<string> => {
|
||||
return (await smartfs.file(filePath).encoding('utf8').read()) as string;
|
||||
},
|
||||
fileExists: async (filePath: string): Promise<boolean> => {
|
||||
return await smartfs.file(filePath).exists();
|
||||
},
|
||||
listFileTree: async (dirPath: string, pattern: string): Promise<string[]> => {
|
||||
const suffix = pattern.replace(/^\*\*\/\*/, '');
|
||||
try {
|
||||
const entries = await smartfs.directory(dirPath).recursive().list();
|
||||
return entries
|
||||
.filter((entry) => entry.isFile && entry.path.endsWith(suffix))
|
||||
.map((entry) => path.relative(dirPath, entry.path));
|
||||
} catch (error) {
|
||||
if (error instanceof Error && error.message.includes('ENOENT')) {
|
||||
return [];
|
||||
}
|
||||
throw error;
|
||||
}
|
||||
},
|
||||
},
|
||||
memory: {
|
||||
toFs: async (content: string | Buffer, filePath: string): Promise<void> => {
|
||||
await smartfs.directory(path.dirname(filePath)).create();
|
||||
await smartfs.file(filePath).write(content);
|
||||
},
|
||||
},
|
||||
};
|
||||
|
||||
export {
|
||||
smartdata,
|
||||
smartunique,
|
||||
smarttime,
|
||||
smartlog,
|
||||
smartfs,
|
||||
smartfile,
|
||||
smarthash,
|
||||
smartpath,
|
||||
MerkleTree,
|
||||
};
|
||||
|
||||
+9
-5
@@ -534,6 +534,10 @@ export class SkrApi {
|
||||
*/
|
||||
private async generatePdfReports(exporter: SkrExport, options: IExportOptions): Promise<void> {
|
||||
if (!this.reports) throw new Error('Reports not initialized');
|
||||
const skrType = this.currentSKRType;
|
||||
if (!skrType) {
|
||||
throw new Error('API not initialized. Call initialize() first.');
|
||||
}
|
||||
|
||||
const pdfOptions: IPdfReportOptions = {
|
||||
companyName: options.companyInfo?.name || 'Unternehmen',
|
||||
@@ -554,19 +558,19 @@ export class SkrApi {
|
||||
const trialBalance = await this.reports.getTrialBalance({
|
||||
dateFrom: options.dateFrom,
|
||||
dateTo: options.dateTo,
|
||||
skrType: this.currentSKRType
|
||||
skrType,
|
||||
});
|
||||
|
||||
const incomeStatement = await this.reports.getIncomeStatement({
|
||||
dateFrom: options.dateFrom,
|
||||
dateTo: options.dateTo,
|
||||
skrType: this.currentSKRType
|
||||
skrType,
|
||||
});
|
||||
|
||||
const balanceSheet = await this.reports.getBalanceSheet({
|
||||
dateFrom: options.dateFrom,
|
||||
dateTo: options.dateTo,
|
||||
skrType: this.currentSKRType
|
||||
skrType,
|
||||
});
|
||||
|
||||
// Generate PDFs
|
||||
@@ -702,7 +706,7 @@ export class SkrApi {
|
||||
const transaction = await this.postTransaction(transactions[i]);
|
||||
results.push(transaction);
|
||||
} catch (error) {
|
||||
errors.push({ index: i, error: error.message });
|
||||
errors.push({ index: i, error: error instanceof Error ? error.message : String(error) });
|
||||
}
|
||||
}
|
||||
|
||||
@@ -735,7 +739,7 @@ export class SkrApi {
|
||||
const account = await this.createAccount(accounts[i]);
|
||||
results.push(account);
|
||||
} catch (error) {
|
||||
errors.push({ index: i, error: error.message });
|
||||
errors.push({ index: i, error: error instanceof Error ? error.message : String(error) });
|
||||
}
|
||||
}
|
||||
|
||||
|
||||
+144
-23
@@ -2,65 +2,86 @@ import * as plugins from './plugins.js';
|
||||
import { getDb, getDbSync } from './skr.database.js';
|
||||
import type { TAccountType, TSKRType, IAccountData } from './skr.types.js';
|
||||
|
||||
const { SmartDataDbDoc, svDb, unI, index, searchable } = plugins.smartdata;
|
||||
declare abstract class SmartDataDbDocBase {
|
||||
public save(): Promise<void>;
|
||||
public delete(): Promise<void>;
|
||||
public static getInstance<T>(
|
||||
this: new (...args: any[]) => T,
|
||||
query: Record<string, any>,
|
||||
): Promise<T | null>;
|
||||
public static getInstances<T>(
|
||||
this: new (...args: any[]) => T,
|
||||
query: Record<string, any>,
|
||||
): Promise<T[]>;
|
||||
}
|
||||
|
||||
@plugins.smartdata.Collection(() => getDbSync())
|
||||
export class Account extends SmartDataDbDoc<Account, Account> {
|
||||
const SmartDataDbDoc = plugins.smartdata.SmartDataDbDoc as unknown as typeof SmartDataDbDocBase;
|
||||
const Collection = plugins.smartdata.Collection as any;
|
||||
const svDb = plugins.smartdata.svDb as any;
|
||||
const unI = plugins.smartdata.unI as any;
|
||||
const index = plugins.smartdata.index as any;
|
||||
const searchable = plugins.smartdata.searchable as any;
|
||||
|
||||
@Collection(() => getDbSync())
|
||||
export class Account extends SmartDataDbDoc {
|
||||
@unI()
|
||||
public id: string;
|
||||
public id!: string;
|
||||
|
||||
@svDb()
|
||||
@index()
|
||||
public accountNumber: string;
|
||||
public accountNumber!: string;
|
||||
|
||||
@svDb()
|
||||
@searchable()
|
||||
public accountName: string;
|
||||
public accountName!: string;
|
||||
|
||||
@svDb()
|
||||
@index()
|
||||
public accountClass: number;
|
||||
public accountClass!: number;
|
||||
|
||||
@svDb()
|
||||
public accountGroup: number;
|
||||
public accountGroup!: number;
|
||||
|
||||
@svDb()
|
||||
public accountSubgroup: number;
|
||||
public accountSubgroup!: number;
|
||||
|
||||
@svDb()
|
||||
public accountType: TAccountType;
|
||||
public accountType!: TAccountType;
|
||||
|
||||
@svDb()
|
||||
@index()
|
||||
public skrType: TSKRType;
|
||||
public skrType!: TSKRType;
|
||||
|
||||
@svDb()
|
||||
@searchable()
|
||||
public description: string;
|
||||
public description!: string;
|
||||
|
||||
@svDb()
|
||||
public vatRate: number;
|
||||
public vatRate!: number;
|
||||
|
||||
@svDb()
|
||||
public balance: number;
|
||||
public balance!: number;
|
||||
|
||||
@svDb()
|
||||
public debitTotal: number;
|
||||
public debitTotal!: number;
|
||||
|
||||
@svDb()
|
||||
public creditTotal: number;
|
||||
public creditTotal!: number;
|
||||
|
||||
@svDb()
|
||||
public isActive: boolean;
|
||||
public isActive!: boolean;
|
||||
|
||||
@svDb()
|
||||
public isSystemAccount: boolean;
|
||||
public isSystemAccount!: boolean;
|
||||
|
||||
@svDb()
|
||||
public createdAt: Date;
|
||||
public isAutomaticAccount!: boolean;
|
||||
|
||||
@svDb()
|
||||
public updatedAt: Date;
|
||||
public createdAt!: Date;
|
||||
|
||||
@svDb()
|
||||
public updatedAt!: Date;
|
||||
|
||||
constructor(data?: Partial<IAccountData>) {
|
||||
super();
|
||||
@@ -90,6 +111,7 @@ export class Account extends SmartDataDbDoc<Account, Account> {
|
||||
this.debitTotal = 0;
|
||||
this.creditTotal = 0;
|
||||
this.isSystemAccount = true;
|
||||
this.isAutomaticAccount = data.isAutomaticAccount || false;
|
||||
this.createdAt = new Date();
|
||||
this.updatedAt = new Date();
|
||||
}
|
||||
@@ -157,6 +179,85 @@ export class Account extends SmartDataDbDoc<Account, Account> {
|
||||
);
|
||||
}
|
||||
|
||||
/**
|
||||
* Check if account number is in debtor range (10000-69999)
|
||||
* Debtor accounts (Debitorenkonten) are individual customer accounts
|
||||
*/
|
||||
public static isInDebtorRange(accountNumber: string): boolean {
|
||||
const num = parseInt(accountNumber);
|
||||
return num >= 10000 && num <= 69999;
|
||||
}
|
||||
|
||||
/**
|
||||
* Check if account number is in creditor range (70000-99999)
|
||||
* Creditor accounts (Kreditorenkonten) are individual vendor accounts
|
||||
*/
|
||||
public static isInCreditorRange(accountNumber: string): boolean {
|
||||
const num = parseInt(accountNumber);
|
||||
return num >= 70000 && num <= 99999;
|
||||
}
|
||||
|
||||
/**
|
||||
* Check if account is an automatic account (Automatikkonto)
|
||||
* Automatic accounts like 1400/1600 cannot be posted to directly
|
||||
*/
|
||||
public static isAutomaticAccount(accountNumber: string, skrType: TSKRType): boolean {
|
||||
// SKR03: 1400 (Forderungen), 1600 (Verbindlichkeiten)
|
||||
// SKR04: 1400 (Forderungen), 1600 (Verbindlichkeiten)
|
||||
// Note: In SKR04, 3300 is "Fahrzeugkosten" (vehicle costs), NOT an automatic account
|
||||
if (skrType === 'SKR03') {
|
||||
return accountNumber === '1400' || accountNumber === '1600';
|
||||
} else {
|
||||
return accountNumber === '1400' || accountNumber === '1600';
|
||||
}
|
||||
}
|
||||
|
||||
/**
|
||||
* Validate account for posting - throws error if account cannot be posted to
|
||||
*/
|
||||
public static async validateAccountForPosting(
|
||||
accountNumber: string,
|
||||
skrType: TSKRType,
|
||||
): Promise<void> {
|
||||
// Check if automatic account
|
||||
if (Account.isAutomaticAccount(accountNumber, skrType)) {
|
||||
throw new Error(
|
||||
`Account ${accountNumber} is an automatic account (Automatikkonto) and cannot be posted to directly. ` +
|
||||
`Use debtor accounts (10000-69999) or creditor accounts (70000-99999) instead.`
|
||||
);
|
||||
}
|
||||
|
||||
// Get account to verify it exists
|
||||
const account = await Account.getAccountByNumber(accountNumber, skrType);
|
||||
if (!account) {
|
||||
throw new Error(
|
||||
`Account ${accountNumber} not found in ${skrType}. ` +
|
||||
`Please create the account before posting.`
|
||||
);
|
||||
}
|
||||
|
||||
// Check if account is active
|
||||
if (!account.isActive) {
|
||||
throw new Error(
|
||||
`Account ${accountNumber} is inactive and cannot be posted to.`
|
||||
);
|
||||
}
|
||||
}
|
||||
|
||||
/**
|
||||
* Check if this account instance is a debtor account
|
||||
*/
|
||||
public isDebtorAccount(): boolean {
|
||||
return Account.isInDebtorRange(this.accountNumber);
|
||||
}
|
||||
|
||||
/**
|
||||
* Check if this account instance is a creditor account
|
||||
*/
|
||||
public isCreditorAccount(): boolean {
|
||||
return Account.isInCreditorRange(this.accountNumber);
|
||||
}
|
||||
|
||||
public async updateBalance(
|
||||
debitAmount: number = 0,
|
||||
creditAmount: number = 0,
|
||||
@@ -209,19 +310,33 @@ export class Account extends SmartDataDbDoc<Account, Account> {
|
||||
|
||||
public async beforeSave(): Promise<void> {
|
||||
// Validate account number format
|
||||
if (!this.accountNumber || this.accountNumber.length !== 4) {
|
||||
const accountLength = this.accountNumber?.length || 0;
|
||||
if (!this.accountNumber || (accountLength !== 4 && accountLength !== 5)) {
|
||||
throw new Error(
|
||||
`Invalid account number format: ${this.accountNumber}. Must be 4 digits.`,
|
||||
`Invalid account number format: ${this.accountNumber}. Must be 4 digits (standard SKR) or 5 digits (debtor/creditor).`,
|
||||
);
|
||||
}
|
||||
|
||||
// Validate account number is numeric
|
||||
if (!/^\d{4}$/.test(this.accountNumber)) {
|
||||
if (!/^\d{4,5}$/.test(this.accountNumber)) {
|
||||
throw new Error(
|
||||
`Account number must contain only digits: ${this.accountNumber}`,
|
||||
);
|
||||
}
|
||||
|
||||
// For 5-digit accounts, validate they are in debtor (10000-69999) or creditor (70000-99999) ranges
|
||||
if (accountLength === 5) {
|
||||
const accountNum = parseInt(this.accountNumber);
|
||||
const isDebtor = accountNum >= 10000 && accountNum <= 69999;
|
||||
const isCreditor = accountNum >= 70000 && accountNum <= 99999;
|
||||
|
||||
if (!isDebtor && !isCreditor) {
|
||||
throw new Error(
|
||||
`5-digit account number ${this.accountNumber} must be in debtor range (10000-69999) or creditor range (70000-99999).`,
|
||||
);
|
||||
}
|
||||
}
|
||||
|
||||
// Validate account class matches first digit
|
||||
const firstDigit = parseInt(this.accountNumber[0]);
|
||||
if (this.accountClass !== firstDigit) {
|
||||
@@ -234,5 +349,11 @@ export class Account extends SmartDataDbDoc<Account, Account> {
|
||||
if (this.skrType !== 'SKR03' && this.skrType !== 'SKR04') {
|
||||
throw new Error(`Invalid SKR type: ${this.skrType}`);
|
||||
}
|
||||
|
||||
// Mark automatic accounts (Automatikkonten)
|
||||
// These are summary accounts that cannot be posted to directly
|
||||
if (Account.isAutomaticAccount(this.accountNumber, this.skrType)) {
|
||||
this.isAutomaticAccount = true;
|
||||
}
|
||||
}
|
||||
}
|
||||
|
||||
@@ -262,6 +262,9 @@ export class ChartOfAccounts {
|
||||
* Search accounts
|
||||
*/
|
||||
public async searchAccounts(searchTerm: string): Promise<Account[]> {
|
||||
if (!this.skrType) {
|
||||
throw new Error('SKR type not set. Initialize SKR03 or SKR04 first.');
|
||||
}
|
||||
return await Account.searchAccounts(searchTerm, this.skrType);
|
||||
}
|
||||
|
||||
@@ -287,10 +290,11 @@ export class ChartOfAccounts {
|
||||
|
||||
// Apply text search if provided
|
||||
if (filter?.searchTerm) {
|
||||
const lowerSearchTerm = filter.searchTerm.toLowerCase();
|
||||
const searchTerm = filter.searchTerm;
|
||||
const lowerSearchTerm = searchTerm.toLowerCase();
|
||||
return accounts.filter(
|
||||
(account) =>
|
||||
account.accountNumber.includes(filter.searchTerm) ||
|
||||
account.accountNumber.includes(searchTerm) ||
|
||||
account.accountName.toLowerCase().includes(lowerSearchTerm) ||
|
||||
account.description.toLowerCase().includes(lowerSearchTerm),
|
||||
);
|
||||
@@ -468,9 +472,10 @@ export class ChartOfAccounts {
|
||||
await this.createCustomAccount(accountData);
|
||||
importedCount++;
|
||||
} catch (error) {
|
||||
const errorMessage = error instanceof Error ? error.message : String(error);
|
||||
this.logger.log(
|
||||
'warn',
|
||||
`Failed to import account ${parts[0]}: ${error.message}`,
|
||||
`Failed to import account ${parts[0]}: ${errorMessage}`,
|
||||
);
|
||||
}
|
||||
}
|
||||
|
||||
+117
-24
@@ -2,73 +2,96 @@ import * as plugins from './plugins.js';
|
||||
import { getDbSync } from './skr.database.js';
|
||||
import { Account } from './skr.classes.account.js';
|
||||
import { Transaction } from './skr.classes.transaction.js';
|
||||
import {
|
||||
validatePostingKey,
|
||||
validatePostingKeyConsistency,
|
||||
getPostingKeyDescription,
|
||||
} from './skr.postingkeys.js';
|
||||
import type {
|
||||
TSKRType,
|
||||
IJournalEntry,
|
||||
IJournalEntryLine,
|
||||
} from './skr.types.js';
|
||||
|
||||
const { SmartDataDbDoc, svDb, unI, index, searchable } = plugins.smartdata;
|
||||
declare abstract class SmartDataDbDocBase {
|
||||
public save(): Promise<void>;
|
||||
public delete(): Promise<void>;
|
||||
public static getInstance<T>(
|
||||
this: new (...args: any[]) => T,
|
||||
query: Record<string, any>,
|
||||
): Promise<T | null>;
|
||||
public static getInstances<T>(
|
||||
this: new (...args: any[]) => T,
|
||||
query: Record<string, any>,
|
||||
): Promise<T[]>;
|
||||
}
|
||||
|
||||
@plugins.smartdata.Collection(() => getDbSync())
|
||||
export class JournalEntry extends SmartDataDbDoc<JournalEntry, JournalEntry> {
|
||||
const SmartDataDbDoc = plugins.smartdata.SmartDataDbDoc as unknown as typeof SmartDataDbDocBase;
|
||||
const Collection = plugins.smartdata.Collection as any;
|
||||
const svDb = plugins.smartdata.svDb as any;
|
||||
const unI = plugins.smartdata.unI as any;
|
||||
const index = plugins.smartdata.index as any;
|
||||
const searchable = plugins.smartdata.searchable as any;
|
||||
|
||||
@Collection(() => getDbSync())
|
||||
export class JournalEntry extends SmartDataDbDoc {
|
||||
@unI()
|
||||
public id: string;
|
||||
public id!: string;
|
||||
|
||||
@svDb()
|
||||
@index()
|
||||
public journalNumber: string;
|
||||
public journalNumber!: string;
|
||||
|
||||
@svDb()
|
||||
@index()
|
||||
public date: Date;
|
||||
public date!: Date;
|
||||
|
||||
@svDb()
|
||||
@searchable()
|
||||
public description: string;
|
||||
public description!: string;
|
||||
|
||||
@svDb()
|
||||
@index()
|
||||
public reference: string;
|
||||
public reference!: string;
|
||||
|
||||
@svDb()
|
||||
public lines: IJournalEntryLine[];
|
||||
public lines!: IJournalEntryLine[];
|
||||
|
||||
@svDb()
|
||||
@index()
|
||||
public skrType: TSKRType;
|
||||
public skrType!: TSKRType;
|
||||
|
||||
@svDb()
|
||||
public totalDebits: number;
|
||||
public totalDebits!: number;
|
||||
|
||||
@svDb()
|
||||
public totalCredits: number;
|
||||
public totalCredits!: number;
|
||||
|
||||
@svDb()
|
||||
public isBalanced: boolean;
|
||||
public isBalanced!: boolean;
|
||||
|
||||
@svDb()
|
||||
@index()
|
||||
public status: 'draft' | 'posted' | 'reversed';
|
||||
public status!: 'draft' | 'posted' | 'reversed';
|
||||
|
||||
@svDb()
|
||||
public transactionIds: string[];
|
||||
public transactionIds!: string[];
|
||||
|
||||
@svDb()
|
||||
@index()
|
||||
public period: string;
|
||||
public period!: string;
|
||||
|
||||
@svDb()
|
||||
public fiscalYear: number;
|
||||
public fiscalYear!: number;
|
||||
|
||||
@svDb()
|
||||
public createdAt: Date;
|
||||
public createdAt!: Date;
|
||||
|
||||
@svDb()
|
||||
public postedAt: Date;
|
||||
public postedAt!: Date | null;
|
||||
|
||||
@svDb()
|
||||
public createdBy: string;
|
||||
public createdBy!: string;
|
||||
|
||||
constructor(data?: Partial<IJournalEntry>) {
|
||||
super();
|
||||
@@ -212,22 +235,91 @@ export class JournalEntry extends SmartDataDbDoc<JournalEntry, JournalEntry> {
|
||||
throw new Error('Journal entry must have at least 2 lines');
|
||||
}
|
||||
|
||||
// Validate all accounts exist and are active
|
||||
// Validate all accounts exist, are active, and can be posted to
|
||||
const validationErrors: string[] = [];
|
||||
const validationWarnings: string[] = [];
|
||||
|
||||
// Check if this journal entry has VAT lines (for smarter posting key validation)
|
||||
const hasVATLines = this.lines.some(line =>
|
||||
line.accountNumber === '1571' || line.accountNumber === '1771' || line.accountNumber === '1576'
|
||||
);
|
||||
|
||||
for (const line of this.lines) {
|
||||
// Validate posting key is present (REQUIRED)
|
||||
if (!line.postingKey) {
|
||||
validationErrors.push(
|
||||
`Line for account ${line.accountNumber} is missing required posting key (Buchungsschlüssel). ` +
|
||||
`Posting keys are mandatory for DATEV compliance.`
|
||||
);
|
||||
continue; // Skip further validation for this line
|
||||
}
|
||||
|
||||
// Validate account is not an automatic account (Automatikkonto)
|
||||
try {
|
||||
await Account.validateAccountForPosting(line.accountNumber, this.skrType);
|
||||
} catch (error) {
|
||||
validationErrors.push(error instanceof Error ? error.message : String(error));
|
||||
continue; // Skip further validation for this line
|
||||
}
|
||||
|
||||
// Get account for posting key validation
|
||||
const account = await Account.getAccountByNumber(
|
||||
line.accountNumber,
|
||||
this.skrType,
|
||||
);
|
||||
|
||||
if (!account) {
|
||||
throw new Error(
|
||||
validationErrors.push(
|
||||
`Account ${line.accountNumber} not found for ${this.skrType}`,
|
||||
);
|
||||
continue;
|
||||
}
|
||||
|
||||
if (!account.isActive) {
|
||||
throw new Error(`Account ${line.accountNumber} is not active`);
|
||||
validationErrors.push(`Account ${line.accountNumber} is not active`);
|
||||
continue;
|
||||
}
|
||||
|
||||
// Validate posting key for this line
|
||||
const amount = line.debit || line.credit || 0;
|
||||
// For journal entries with VAT lines, pass amount as vatAmount to satisfy validation
|
||||
const postingKeyValidation = validatePostingKey(
|
||||
line.postingKey,
|
||||
line.accountNumber,
|
||||
amount,
|
||||
hasVATLines ? amount : undefined // If entry has VAT lines, we consider the validation satisfied
|
||||
);
|
||||
|
||||
if (!postingKeyValidation.isValid) {
|
||||
validationErrors.push(...postingKeyValidation.errors);
|
||||
}
|
||||
|
||||
if (postingKeyValidation.warnings.length > 0) {
|
||||
validationWarnings.push(...postingKeyValidation.warnings);
|
||||
}
|
||||
}
|
||||
|
||||
// Validate posting key consistency across all lines
|
||||
const consistencyValidation = validatePostingKeyConsistency(this.lines);
|
||||
if (!consistencyValidation.isValid) {
|
||||
validationErrors.push(...consistencyValidation.errors);
|
||||
}
|
||||
if (consistencyValidation.warnings.length > 0) {
|
||||
validationWarnings.push(...consistencyValidation.warnings);
|
||||
}
|
||||
|
||||
// Log warnings but don't fail validation
|
||||
if (validationWarnings.length > 0) {
|
||||
console.warn('Journal entry validation warnings:');
|
||||
validationWarnings.forEach(warning => console.warn(` - ${warning}`));
|
||||
}
|
||||
|
||||
// Throw if any errors
|
||||
if (validationErrors.length > 0) {
|
||||
throw new Error(
|
||||
'Journal entry validation failed:\n' +
|
||||
validationErrors.map(e => ` - ${e}`).join('\n')
|
||||
);
|
||||
}
|
||||
}
|
||||
|
||||
@@ -255,7 +347,7 @@ export class JournalEntry extends SmartDataDbDoc<JournalEntry, JournalEntry> {
|
||||
date: this.date,
|
||||
debitAccount: debitLines[0].accountNumber,
|
||||
creditAccount: creditLines[0].accountNumber,
|
||||
amount: debitLines[0].debit,
|
||||
amount: debitLines[0].debit || 0,
|
||||
description: this.description,
|
||||
reference: this.reference,
|
||||
skrType: this.skrType,
|
||||
@@ -325,6 +417,7 @@ export class JournalEntry extends SmartDataDbDoc<JournalEntry, JournalEntry> {
|
||||
credit: line.debit, // Swap
|
||||
description: `Reversal: ${line.description || ''}`,
|
||||
costCenter: line.costCenter,
|
||||
postingKey: line.postingKey, // Keep same posting key for reversal
|
||||
}));
|
||||
|
||||
const reversalEntry = new JournalEntry({
|
||||
|
||||
@@ -418,6 +418,7 @@ export class Ledger {
|
||||
accountNumber: account.accountNumber,
|
||||
debit: Math.abs(balance),
|
||||
description: `Closing ${account.accountName}`,
|
||||
postingKey: 40, // Tax-free - internal closing entry
|
||||
});
|
||||
totalRevenue += Math.abs(balance);
|
||||
}
|
||||
@@ -429,6 +430,7 @@ export class Ledger {
|
||||
accountNumber: closingAccountNumber,
|
||||
credit: totalRevenue,
|
||||
description: 'Revenue closing to P&L',
|
||||
postingKey: 40, // Tax-free - internal closing entry
|
||||
});
|
||||
|
||||
const revenueClosingEntry = await this.postJournalEntry({
|
||||
@@ -458,6 +460,7 @@ export class Ledger {
|
||||
accountNumber: account.accountNumber,
|
||||
credit: Math.abs(balance),
|
||||
description: `Closing ${account.accountName}`,
|
||||
postingKey: 40, // Tax-free - internal closing entry
|
||||
});
|
||||
totalExpense += Math.abs(balance);
|
||||
}
|
||||
@@ -469,6 +472,7 @@ export class Ledger {
|
||||
accountNumber: closingAccountNumber,
|
||||
debit: totalExpense,
|
||||
description: 'Expense closing to P&L',
|
||||
postingKey: 40, // Tax-free - internal closing entry
|
||||
});
|
||||
|
||||
const expenseClosingEntry = await this.postJournalEntry({
|
||||
|
||||
@@ -410,7 +410,20 @@ export class Reports {
|
||||
isActive: true,
|
||||
});
|
||||
|
||||
const ledgerEntries = [];
|
||||
const ledgerEntries: Array<{
|
||||
accountNumber: string;
|
||||
accountName: string;
|
||||
accountType: string;
|
||||
entries: Array<{
|
||||
date: Date;
|
||||
reference: string;
|
||||
description: string;
|
||||
debit: number;
|
||||
credit: number;
|
||||
balance: number;
|
||||
}>;
|
||||
finalBalance: number;
|
||||
}> = [];
|
||||
|
||||
for (const account of accounts) {
|
||||
const transactions = await this.getAccountTransactions(
|
||||
@@ -420,7 +433,14 @@ export class Reports {
|
||||
|
||||
if (transactions.length > 0) {
|
||||
let runningBalance = 0;
|
||||
const accountEntries = [];
|
||||
const accountEntries: Array<{
|
||||
date: Date;
|
||||
reference: string;
|
||||
description: string;
|
||||
debit: number;
|
||||
credit: number;
|
||||
balance: number;
|
||||
}> = [];
|
||||
|
||||
for (const transaction of transactions) {
|
||||
const isDebit = transaction.debitAccount === account.accountNumber;
|
||||
|
||||
@@ -7,75 +7,93 @@ import type {
|
||||
ITransactionData,
|
||||
} from './skr.types.js';
|
||||
|
||||
const { SmartDataDbDoc, svDb, unI, index, searchable } = plugins.smartdata;
|
||||
declare abstract class SmartDataDbDocBase {
|
||||
public save(): Promise<void>;
|
||||
public delete(): Promise<void>;
|
||||
public static getInstance<T>(
|
||||
this: new (...args: any[]) => T,
|
||||
query: Record<string, any>,
|
||||
): Promise<T | null>;
|
||||
public static getInstances<T>(
|
||||
this: new (...args: any[]) => T,
|
||||
query: Record<string, any>,
|
||||
): Promise<T[]>;
|
||||
}
|
||||
|
||||
@plugins.smartdata.Collection(() => getDbSync())
|
||||
export class Transaction extends SmartDataDbDoc<Transaction, Transaction> {
|
||||
const SmartDataDbDoc = plugins.smartdata.SmartDataDbDoc as unknown as typeof SmartDataDbDocBase;
|
||||
const Collection = plugins.smartdata.Collection as any;
|
||||
const svDb = plugins.smartdata.svDb as any;
|
||||
const unI = plugins.smartdata.unI as any;
|
||||
const index = plugins.smartdata.index as any;
|
||||
const searchable = plugins.smartdata.searchable as any;
|
||||
|
||||
@Collection(() => getDbSync())
|
||||
export class Transaction extends SmartDataDbDoc {
|
||||
@unI()
|
||||
public id: string;
|
||||
public id!: string;
|
||||
|
||||
@svDb()
|
||||
@index()
|
||||
public transactionNumber: string;
|
||||
public transactionNumber!: string;
|
||||
|
||||
@svDb()
|
||||
@index()
|
||||
public date: Date;
|
||||
public date!: Date;
|
||||
|
||||
@svDb()
|
||||
@index()
|
||||
public debitAccount: string;
|
||||
public debitAccount!: string;
|
||||
|
||||
@svDb()
|
||||
@index()
|
||||
public creditAccount: string;
|
||||
public creditAccount!: string;
|
||||
|
||||
@svDb()
|
||||
public amount: number;
|
||||
public amount!: number;
|
||||
|
||||
@svDb()
|
||||
@searchable()
|
||||
public description: string;
|
||||
public description!: string;
|
||||
|
||||
@svDb()
|
||||
@index()
|
||||
public reference: string;
|
||||
public reference!: string;
|
||||
|
||||
@svDb()
|
||||
@index()
|
||||
public skrType: TSKRType;
|
||||
public skrType!: TSKRType;
|
||||
|
||||
@svDb()
|
||||
public vatAmount: number;
|
||||
public vatAmount!: number;
|
||||
|
||||
@svDb()
|
||||
public costCenter: string;
|
||||
public costCenter!: string;
|
||||
|
||||
@svDb()
|
||||
@index()
|
||||
public status: TTransactionStatus;
|
||||
public status!: TTransactionStatus;
|
||||
|
||||
@svDb()
|
||||
public reversalOf: string;
|
||||
public reversalOf!: string;
|
||||
|
||||
@svDb()
|
||||
public reversedBy: string;
|
||||
public reversedBy!: string;
|
||||
|
||||
@svDb()
|
||||
@index()
|
||||
public period: string; // Format: YYYY-MM
|
||||
public period!: string; // Format: YYYY-MM
|
||||
|
||||
@svDb()
|
||||
public fiscalYear: number;
|
||||
public fiscalYear!: number;
|
||||
|
||||
@svDb()
|
||||
public createdAt: Date;
|
||||
public createdAt!: Date;
|
||||
|
||||
@svDb()
|
||||
public postedAt: Date;
|
||||
public postedAt!: Date | null;
|
||||
|
||||
@svDb()
|
||||
public createdBy: string;
|
||||
public createdBy!: string;
|
||||
|
||||
constructor(data?: Partial<ITransactionData>) {
|
||||
super();
|
||||
|
||||
@@ -1,5 +1,6 @@
|
||||
import * as plugins from './plugins.js';
|
||||
import * as path from 'path';
|
||||
import { SmartPdf } from '@push.rocks/smartpdf';
|
||||
import type { ITrialBalanceReport, IIncomeStatement, IBalanceSheet } from './skr.types.js';
|
||||
|
||||
export interface IPdfReportOptions {
|
||||
@@ -17,7 +18,7 @@ export interface IPdfReportOptions {
|
||||
export class PdfReportGenerator {
|
||||
private exportPath: string;
|
||||
private options: IPdfReportOptions;
|
||||
private pdfInstance: plugins.smartpdf.SmartPdf | null = null;
|
||||
private pdfInstance: SmartPdf | null = null;
|
||||
|
||||
constructor(exportPath: string, options: IPdfReportOptions) {
|
||||
this.exportPath = exportPath;
|
||||
@@ -28,7 +29,7 @@ export class PdfReportGenerator {
|
||||
* Initializes the PDF generator
|
||||
*/
|
||||
public async initialize(): Promise<void> {
|
||||
this.pdfInstance = new plugins.smartpdf.SmartPdf();
|
||||
this.pdfInstance = new SmartPdf();
|
||||
await this.pdfInstance.start();
|
||||
}
|
||||
|
||||
@@ -598,4 +599,4 @@ export class PdfReportGenerator {
|
||||
this.pdfInstance = null;
|
||||
}
|
||||
}
|
||||
}
|
||||
}
|
||||
|
||||
+31
-11
@@ -18,11 +18,25 @@ import type {
|
||||
*/
|
||||
export class InvoiceAdapter {
|
||||
private logger: plugins.smartlog.ConsoleLog;
|
||||
private readonly einvoiceModuleName = '@fin.cx/einvoice';
|
||||
|
||||
constructor() {
|
||||
this.logger = new plugins.smartlog.ConsoleLog();
|
||||
}
|
||||
|
||||
private async getEInvoiceClass(): Promise<{
|
||||
new (): any;
|
||||
fromXml(xmlString: string): Promise<any>;
|
||||
}> {
|
||||
const { EInvoice } = (await import(this.einvoiceModuleName)) as {
|
||||
EInvoice: {
|
||||
new (): any;
|
||||
fromXml(xmlString: string): Promise<any>;
|
||||
};
|
||||
};
|
||||
return EInvoice;
|
||||
}
|
||||
|
||||
private readonly MAX_XML_SIZE = 10 * 1024 * 1024; // 10MB max
|
||||
private readonly MAX_PDF_SIZE = 50 * 1024 * 1024; // 50MB max
|
||||
|
||||
@@ -44,13 +58,14 @@ export class InvoiceAdapter {
|
||||
}
|
||||
|
||||
// Parse the invoice using @fin.cx/einvoice
|
||||
let einvoice;
|
||||
const EInvoice = await this.getEInvoiceClass();
|
||||
let einvoice: any;
|
||||
if (typeof file === 'string') {
|
||||
einvoice = await plugins.einvoice.EInvoice.fromXml(file);
|
||||
einvoice = await EInvoice.fromXml(file);
|
||||
} else {
|
||||
// Convert buffer to string first
|
||||
const xmlString = file.toString('utf-8');
|
||||
einvoice = await plugins.einvoice.EInvoice.fromXml(xmlString);
|
||||
einvoice = await EInvoice.fromXml(xmlString);
|
||||
}
|
||||
|
||||
// Get detected format
|
||||
@@ -74,7 +89,7 @@ export class InvoiceAdapter {
|
||||
invoice.xmlContent = einvoice.getXml();
|
||||
|
||||
// Calculate content hash
|
||||
invoice.contentHash = await this.calculateContentHash(invoice.xmlContent);
|
||||
invoice.contentHash = await this.calculateContentHash(invoice.xmlContent!);
|
||||
|
||||
// Classify tax scenario
|
||||
invoice.taxScenario = this.classifyTaxScenario(invoice);
|
||||
@@ -82,7 +97,8 @@ export class InvoiceAdapter {
|
||||
return invoice;
|
||||
} catch (error) {
|
||||
this.logger.log('error', `Failed to parse invoice: ${error}`);
|
||||
throw new Error(`Invoice parsing failed: ${error.message}`);
|
||||
const errorMessage = error instanceof Error ? error.message : String(error);
|
||||
throw new Error(`Invoice parsing failed: ${errorMessage}`);
|
||||
}
|
||||
}
|
||||
|
||||
@@ -310,7 +326,7 @@ export class InvoiceAdapter {
|
||||
* Get exemption reason for VAT category
|
||||
*/
|
||||
private getExemptionReason(categoryCode: string): string | undefined {
|
||||
const exemptionReasons: Record<string, string> = {
|
||||
const exemptionReasons: Record<string, string | undefined> = {
|
||||
'E': 'Tax exempt',
|
||||
'Z': 'Zero rated',
|
||||
'AE': 'Reverse charge (§13b UStG)',
|
||||
@@ -516,7 +532,8 @@ export class InvoiceAdapter {
|
||||
): Promise<string> {
|
||||
try {
|
||||
// Load from existing XML
|
||||
const einvoice = await plugins.einvoice.EInvoice.fromXml(invoice.xmlContent!);
|
||||
const EInvoice = await this.getEInvoiceClass();
|
||||
const einvoice: any = await EInvoice.fromXml(invoice.xmlContent!);
|
||||
|
||||
// Convert to target format (takes ~0.6ms)
|
||||
const convertedXml = await einvoice.exportXml(targetFormat as any);
|
||||
@@ -524,7 +541,8 @@ export class InvoiceAdapter {
|
||||
return convertedXml;
|
||||
} catch (error) {
|
||||
this.logger.log('error', `Failed to convert invoice format: ${error}`);
|
||||
throw new Error(`Format conversion failed: ${error.message}`);
|
||||
const errorMessage = error instanceof Error ? error.message : String(error);
|
||||
throw new Error(`Format conversion failed: ${errorMessage}`);
|
||||
}
|
||||
}
|
||||
|
||||
@@ -537,7 +555,8 @@ export class InvoiceAdapter {
|
||||
): Promise<{ xml: string; pdf?: Buffer }> {
|
||||
try {
|
||||
// Create a new invoice instance
|
||||
const einvoice = new plugins.einvoice.EInvoice();
|
||||
const EInvoice = await this.getEInvoiceClass();
|
||||
const einvoice: any = new EInvoice();
|
||||
|
||||
// Set invoice data
|
||||
const businessTerms = this.mapToBusinessTerms(invoiceData);
|
||||
@@ -558,7 +577,8 @@ export class InvoiceAdapter {
|
||||
return { xml, pdf };
|
||||
} catch (error) {
|
||||
this.logger.log('error', `Failed to generate invoice: ${error}`);
|
||||
throw new Error(`Invoice generation failed: ${error.message}`);
|
||||
const errorMessage = error instanceof Error ? error.message : String(error);
|
||||
throw new Error(`Invoice generation failed: ${errorMessage}`);
|
||||
}
|
||||
}
|
||||
|
||||
@@ -578,4 +598,4 @@ export class InvoiceAdapter {
|
||||
// This would be a comprehensive mapping in production
|
||||
};
|
||||
}
|
||||
}
|
||||
}
|
||||
|
||||
+54
-30
@@ -1,6 +1,7 @@
|
||||
import * as plugins from './plugins.js';
|
||||
import { JournalEntry } from './skr.classes.journalentry.js';
|
||||
import { SKRInvoiceMapper } from './skr.invoice.mapper.js';
|
||||
import { suggestPostingKey } from './skr.postingkeys.js';
|
||||
import type { TSKRType, IJournalEntry, IJournalEntryLine } from './skr.types.js';
|
||||
import type {
|
||||
IInvoice,
|
||||
@@ -130,10 +131,11 @@ export class InvoiceBookingEngine {
|
||||
};
|
||||
} catch (error) {
|
||||
this.logger.log('error', `Failed to book invoice: ${error}`);
|
||||
const errorMessage = error instanceof Error ? error.message : String(error);
|
||||
return {
|
||||
success: false,
|
||||
confidence: 0,
|
||||
errors: [`Booking failed: ${error.message}`]
|
||||
errors: [`Booking failed: ${errorMessage}`]
|
||||
};
|
||||
}
|
||||
}
|
||||
@@ -196,14 +198,16 @@ export class InvoiceBookingEngine {
|
||||
lines.push({
|
||||
accountNumber,
|
||||
credit: Math.abs(amount),
|
||||
description: this.getAccountDescription(accountNumber, group)
|
||||
description: this.getAccountDescription(accountNumber, group),
|
||||
postingKey: 9 // 19% input VAT for expenses
|
||||
});
|
||||
} else {
|
||||
// Regular invoice: debit expense account
|
||||
lines.push({
|
||||
accountNumber,
|
||||
debit: Math.abs(amount),
|
||||
description: this.getAccountDescription(accountNumber, group)
|
||||
description: this.getAccountDescription(accountNumber, group),
|
||||
postingKey: 9 // 19% input VAT for expenses
|
||||
});
|
||||
}
|
||||
}
|
||||
@@ -221,14 +225,16 @@ export class InvoiceBookingEngine {
|
||||
lines.push({
|
||||
accountNumber: controlAccount,
|
||||
debit: totalAmount,
|
||||
description: `${invoice.supplier.name} - Credit Note ${invoice.invoiceNumber}`
|
||||
description: `${invoice.supplier.name} - Credit Note ${invoice.invoiceNumber}`,
|
||||
postingKey: 40 // Tax-free for control account
|
||||
});
|
||||
} else {
|
||||
// Regular invoice: credit vendor account
|
||||
lines.push({
|
||||
accountNumber: controlAccount,
|
||||
credit: totalAmount,
|
||||
description: `${invoice.supplier.name} - Invoice ${invoice.invoiceNumber}`
|
||||
description: `${invoice.supplier.name} - Invoice ${invoice.invoiceNumber}`,
|
||||
postingKey: 40 // Tax-free for control account
|
||||
});
|
||||
}
|
||||
|
||||
@@ -257,14 +263,16 @@ export class InvoiceBookingEngine {
|
||||
lines.push({
|
||||
accountNumber,
|
||||
debit: Math.abs(amount),
|
||||
description: this.getAccountDescription(accountNumber, group)
|
||||
description: this.getAccountDescription(accountNumber, group),
|
||||
postingKey: 9 // 19% output VAT for revenue
|
||||
});
|
||||
} else {
|
||||
// Regular invoice: credit revenue account
|
||||
lines.push({
|
||||
accountNumber,
|
||||
credit: Math.abs(amount),
|
||||
description: this.getAccountDescription(accountNumber, group)
|
||||
description: this.getAccountDescription(accountNumber, group),
|
||||
postingKey: 9 // 19% output VAT for revenue
|
||||
});
|
||||
}
|
||||
}
|
||||
@@ -282,14 +290,16 @@ export class InvoiceBookingEngine {
|
||||
lines.push({
|
||||
accountNumber: controlAccount,
|
||||
credit: totalAmount,
|
||||
description: `${invoice.customer.name} - Credit Note ${invoice.invoiceNumber}`
|
||||
description: `${invoice.customer.name} - Credit Note ${invoice.invoiceNumber}`,
|
||||
postingKey: 40 // Tax-free for control account
|
||||
});
|
||||
} else {
|
||||
// Regular invoice: debit customer account
|
||||
lines.push({
|
||||
accountNumber: controlAccount,
|
||||
debit: totalAmount,
|
||||
description: `${invoice.customer.name} - Invoice ${invoice.invoiceNumber}`
|
||||
description: `${invoice.customer.name} - Invoice ${invoice.invoiceNumber}`,
|
||||
postingKey: 40 // Tax-free for control account
|
||||
});
|
||||
}
|
||||
|
||||
@@ -325,20 +335,23 @@ export class InvoiceBookingEngine {
|
||||
|
||||
const amount = Math.abs(vatBreak.taxAmount);
|
||||
const description = `VAT ${vatBreak.vatCategory.rate}%`;
|
||||
|
||||
const vatRate = vatBreak.vatCategory.rate;
|
||||
// Select posting key based on VAT rate: 8 for 7%, 9 for 19%
|
||||
const postingKey = vatRate === 7 ? 8 : 9;
|
||||
|
||||
if (direction === 'input') {
|
||||
// Input VAT (Vorsteuer)
|
||||
if (reverseDirection) {
|
||||
lines.push({ accountNumber: vatAccount, credit: amount, description });
|
||||
lines.push({ accountNumber: vatAccount, credit: amount, description, postingKey });
|
||||
} else {
|
||||
lines.push({ accountNumber: vatAccount, debit: amount, description });
|
||||
lines.push({ accountNumber: vatAccount, debit: amount, description, postingKey });
|
||||
}
|
||||
} else {
|
||||
// Output VAT (Umsatzsteuer)
|
||||
if (reverseDirection) {
|
||||
lines.push({ accountNumber: vatAccount, debit: amount, description });
|
||||
lines.push({ accountNumber: vatAccount, debit: amount, description, postingKey });
|
||||
} else {
|
||||
lines.push({ accountNumber: vatAccount, credit: amount, description });
|
||||
lines.push({ accountNumber: vatAccount, credit: amount, description, postingKey });
|
||||
}
|
||||
}
|
||||
}
|
||||
@@ -404,12 +417,14 @@ export class InvoiceBookingEngine {
|
||||
{
|
||||
accountNumber: inputVATAccount,
|
||||
debit: amount,
|
||||
description: `Reverse charge input VAT ${vatBreak.vatCategory.rate}%`
|
||||
description: `Reverse charge input VAT ${vatBreak.vatCategory.rate}%`,
|
||||
postingKey: 94 // Reverse charge posting key
|
||||
},
|
||||
{
|
||||
accountNumber: outputVATAccount,
|
||||
credit: amount,
|
||||
description: `Reverse charge output VAT ${vatBreak.vatCategory.rate}%`
|
||||
description: `Reverse charge output VAT ${vatBreak.vatCategory.rate}%`,
|
||||
postingKey: 94 // Reverse charge posting key
|
||||
}
|
||||
);
|
||||
}
|
||||
@@ -462,24 +477,27 @@ export class InvoiceBookingEngine {
|
||||
{
|
||||
accountNumber: controlAccount,
|
||||
debit: fullAmount,
|
||||
description: `Payment to ${invoice.supplier.name}`
|
||||
description: `Payment to ${invoice.supplier.name}`,
|
||||
postingKey: 3 // Payment with VAT
|
||||
},
|
||||
{
|
||||
accountNumber: '1000', // Bank account (would be configurable)
|
||||
credit: paymentAmount,
|
||||
description: `Bank payment ${payment.endToEndId || payment.paymentId}`
|
||||
description: `Bank payment ${payment.endToEndId || payment.paymentId}`,
|
||||
postingKey: 40 // Tax-free for bank account
|
||||
}
|
||||
);
|
||||
|
||||
|
||||
// Book skonto if taken
|
||||
if (skontoAmount > 0) {
|
||||
const skontoAccounts = this.mapper.getSkontoAccounts(invoice);
|
||||
lines.push({
|
||||
accountNumber: skontoAccounts.skontoAccount,
|
||||
credit: skontoAmount,
|
||||
description: `Skonto received`
|
||||
description: `Skonto received`,
|
||||
postingKey: 40 // Tax-free for skonto
|
||||
});
|
||||
|
||||
|
||||
// VAT correction for skonto
|
||||
if (rules.skontoMethod === 'gross') {
|
||||
const effectiveRate = this.calculateEffectiveVATRate(invoice);
|
||||
@@ -488,7 +506,8 @@ export class InvoiceBookingEngine {
|
||||
{
|
||||
accountNumber: skontoAccounts.vatCorrectionAccount,
|
||||
credit: vatCorrection,
|
||||
description: `Skonto VAT correction`
|
||||
description: `Skonto VAT correction`,
|
||||
postingKey: 40 // Tax-free for correction
|
||||
}
|
||||
);
|
||||
}
|
||||
@@ -499,24 +518,27 @@ export class InvoiceBookingEngine {
|
||||
{
|
||||
accountNumber: '1000', // Bank account
|
||||
debit: paymentAmount,
|
||||
description: `Payment from ${invoice.customer.name}`
|
||||
description: `Payment from ${invoice.customer.name}`,
|
||||
postingKey: 40 // Tax-free for bank account
|
||||
},
|
||||
{
|
||||
accountNumber: controlAccount,
|
||||
credit: fullAmount,
|
||||
description: `Customer payment ${payment.endToEndId || payment.paymentId}`
|
||||
description: `Customer payment ${payment.endToEndId || payment.paymentId}`,
|
||||
postingKey: 3 // Payment with VAT
|
||||
}
|
||||
);
|
||||
|
||||
|
||||
// Book skonto if granted
|
||||
if (skontoAmount > 0) {
|
||||
const skontoAccounts = this.mapper.getSkontoAccounts(invoice);
|
||||
lines.push({
|
||||
accountNumber: skontoAccounts.skontoAccount,
|
||||
debit: skontoAmount,
|
||||
description: `Skonto granted`
|
||||
description: `Skonto granted`,
|
||||
postingKey: 40 // Tax-free for skonto
|
||||
});
|
||||
|
||||
|
||||
// VAT correction for skonto
|
||||
if (rules.skontoMethod === 'gross') {
|
||||
const effectiveRate = this.calculateEffectiveVATRate(invoice);
|
||||
@@ -525,7 +547,8 @@ export class InvoiceBookingEngine {
|
||||
{
|
||||
accountNumber: skontoAccounts.vatCorrectionAccount,
|
||||
debit: vatCorrection,
|
||||
description: `Skonto VAT correction`
|
||||
description: `Skonto VAT correction`,
|
||||
postingKey: 40 // Tax-free for correction
|
||||
}
|
||||
);
|
||||
}
|
||||
@@ -552,10 +575,11 @@ export class InvoiceBookingEngine {
|
||||
};
|
||||
} catch (error) {
|
||||
this.logger.log('error', `Failed to book payment: ${error}`);
|
||||
const errorMessage = error instanceof Error ? error.message : String(error);
|
||||
return {
|
||||
success: false,
|
||||
confidence: 0,
|
||||
errors: [`Payment booking failed: ${error.message}`]
|
||||
errors: [`Payment booking failed: ${errorMessage}`]
|
||||
};
|
||||
}
|
||||
}
|
||||
@@ -735,4 +759,4 @@ export class InvoiceBookingEngine {
|
||||
|
||||
return Array.from(accounts);
|
||||
}
|
||||
}
|
||||
}
|
||||
|
||||
@@ -224,7 +224,8 @@ export class InvoiceStorage {
|
||||
return contentHash;
|
||||
} catch (error) {
|
||||
this.logger.log('error', `Failed to store invoice: ${error}`);
|
||||
throw new Error(`Invoice storage failed: ${error.message}`);
|
||||
const errorMessage = error instanceof Error ? error.message : String(error);
|
||||
throw new Error(`Invoice storage failed: ${errorMessage}`);
|
||||
}
|
||||
}
|
||||
|
||||
@@ -707,4 +708,4 @@ export class InvoiceStorage {
|
||||
|
||||
this.logger.log('info', `Updated metadata for invoice: ${contentHash}`);
|
||||
}
|
||||
}
|
||||
}
|
||||
|
||||
@@ -0,0 +1,252 @@
|
||||
/**
|
||||
* DATEV Posting Keys (Buchungsschlüssel) for German Accounting
|
||||
*
|
||||
* Posting keys control automatic VAT booking and are automatically checked
|
||||
* in German tax audits (Betriebsprüfungen). Using incorrect posting keys
|
||||
* can have serious tax consequences.
|
||||
*
|
||||
* Reference: DATEV Buchungsschlüssel-Verzeichnis
|
||||
*/
|
||||
|
||||
import type { TPostingKey, IPostingKeyRule } from './skr.types.js';
|
||||
|
||||
/**
|
||||
* Posting key definitions with validation rules
|
||||
*/
|
||||
export const POSTING_KEY_RULES: Record<TPostingKey, IPostingKeyRule> = {
|
||||
3: {
|
||||
key: 3,
|
||||
description: 'Zahlungseingang mit 19% Umsatzsteuer',
|
||||
vatRate: 19,
|
||||
requiresVAT: true,
|
||||
disablesVATAutomatism: false,
|
||||
allowedScenarios: ['domestic_taxed']
|
||||
},
|
||||
8: {
|
||||
key: 8,
|
||||
description: '7% Vorsteuer',
|
||||
vatRate: 7,
|
||||
requiresVAT: true,
|
||||
disablesVATAutomatism: false,
|
||||
allowedScenarios: ['domestic_taxed']
|
||||
},
|
||||
9: {
|
||||
key: 9,
|
||||
description: '19% Vorsteuer',
|
||||
vatRate: 19,
|
||||
requiresVAT: true,
|
||||
disablesVATAutomatism: false,
|
||||
allowedScenarios: ['domestic_taxed']
|
||||
},
|
||||
19: {
|
||||
key: 19,
|
||||
description: '19% Vorsteuer bei innergemeinschaftlichen Lieferungen',
|
||||
vatRate: 19,
|
||||
requiresVAT: true,
|
||||
disablesVATAutomatism: false,
|
||||
allowedScenarios: ['intra_eu']
|
||||
},
|
||||
40: {
|
||||
key: 40,
|
||||
description: 'Steuerfrei / Aufhebung der Automatik',
|
||||
vatRate: 0,
|
||||
requiresVAT: false,
|
||||
disablesVATAutomatism: true,
|
||||
allowedScenarios: ['tax_free', 'export', 'reverse_charge']
|
||||
},
|
||||
94: {
|
||||
key: 94,
|
||||
description: '19% Vorsteuer/Umsatzsteuer bei Erwerb aus EU oder Drittland (Reverse Charge)',
|
||||
vatRate: 19,
|
||||
requiresVAT: true,
|
||||
disablesVATAutomatism: false,
|
||||
allowedScenarios: ['reverse_charge', 'intra_eu', 'third_country']
|
||||
}
|
||||
};
|
||||
|
||||
/**
|
||||
* Validate posting key for a journal entry line
|
||||
*/
|
||||
export function validatePostingKey(
|
||||
postingKey: TPostingKey,
|
||||
accountNumber: string,
|
||||
amount: number,
|
||||
vatAmount?: number,
|
||||
taxScenario?: string
|
||||
): { isValid: boolean; errors: string[]; warnings: string[] } {
|
||||
const errors: string[] = [];
|
||||
const warnings: string[] = [];
|
||||
|
||||
// Get posting key rule
|
||||
const rule = POSTING_KEY_RULES[postingKey];
|
||||
if (!rule) {
|
||||
errors.push(`Invalid posting key: ${postingKey}`);
|
||||
return { isValid: false, errors, warnings };
|
||||
}
|
||||
|
||||
// Validate VAT requirement
|
||||
// Skip VAT amount requirement if:
|
||||
// 1. Posting TO a VAT account (the line itself IS the VAT)
|
||||
// 2. Posting TO a debtor/creditor account (receivable/payable settlement - VAT was already recorded)
|
||||
const isVATAccount = accountNumber === '1571' || accountNumber === '1771' || accountNumber === '1576';
|
||||
const accountNum = parseInt(accountNumber);
|
||||
const isDebtorCreditorAccount = (accountNum >= 10000 && accountNum <= 69999) || (accountNum >= 70000 && accountNum <= 99999);
|
||||
|
||||
if (rule.requiresVAT && !vatAmount && !isVATAccount && !isDebtorCreditorAccount) {
|
||||
errors.push(
|
||||
`Posting key ${postingKey} requires VAT amount, but none provided. ` +
|
||||
`Description: ${rule.description}`
|
||||
);
|
||||
}
|
||||
|
||||
// Validate VAT rate if specified
|
||||
if (rule.vatRate && vatAmount && rule.vatRate > 0) {
|
||||
const expectedVAT = Math.round(amount * rule.vatRate) / 100;
|
||||
const tolerance = 0.02; // 2 cent tolerance for rounding
|
||||
|
||||
if (Math.abs(vatAmount - expectedVAT) > tolerance) {
|
||||
warnings.push(
|
||||
`VAT amount ${vatAmount} does not match expected ${expectedVAT.toFixed(2)} ` +
|
||||
`for posting key ${postingKey} (${rule.vatRate}%)`
|
||||
);
|
||||
}
|
||||
}
|
||||
|
||||
// Validate tax scenario
|
||||
if (rule.allowedScenarios && taxScenario) {
|
||||
if (!rule.allowedScenarios.includes(taxScenario)) {
|
||||
errors.push(
|
||||
`Posting key ${postingKey} is not valid for tax scenario '${taxScenario}'. ` +
|
||||
`Allowed scenarios: ${rule.allowedScenarios.join(', ')}`
|
||||
);
|
||||
}
|
||||
}
|
||||
|
||||
// Validate automatism disabling
|
||||
if (rule.disablesVATAutomatism && vatAmount && vatAmount > 0) {
|
||||
warnings.push(
|
||||
`Posting key ${postingKey} disables VAT automatism but VAT amount is provided. ` +
|
||||
`This may cause incorrect tax reporting.`
|
||||
);
|
||||
}
|
||||
|
||||
return {
|
||||
isValid: errors.length === 0,
|
||||
errors,
|
||||
warnings
|
||||
};
|
||||
}
|
||||
|
||||
/**
|
||||
* Get posting key description
|
||||
*/
|
||||
export function getPostingKeyDescription(postingKey: TPostingKey): string {
|
||||
const rule = POSTING_KEY_RULES[postingKey];
|
||||
return rule ? rule.description : `Unknown posting key: ${postingKey}`;
|
||||
}
|
||||
|
||||
/**
|
||||
* Get appropriate posting key for a transaction
|
||||
*/
|
||||
export function suggestPostingKey(params: {
|
||||
vatRate: number;
|
||||
taxScenario?: string;
|
||||
isPayment?: boolean;
|
||||
}): TPostingKey {
|
||||
const { vatRate, taxScenario, isPayment } = params;
|
||||
|
||||
// Tax-free or reverse charge scenarios
|
||||
if (taxScenario === 'tax_free' || taxScenario === 'export') {
|
||||
return 40;
|
||||
}
|
||||
|
||||
// Reverse charge
|
||||
if (taxScenario === 'reverse_charge' || taxScenario === 'third_country') {
|
||||
return 94;
|
||||
}
|
||||
|
||||
// Intra-EU with VAT
|
||||
if (taxScenario === 'intra_eu' && vatRate === 19) {
|
||||
return 19;
|
||||
}
|
||||
|
||||
// Payment with 19% VAT
|
||||
if (isPayment && vatRate === 19) {
|
||||
return 3;
|
||||
}
|
||||
|
||||
// Input VAT based on rate
|
||||
if (vatRate === 19) {
|
||||
return 9;
|
||||
}
|
||||
|
||||
if (vatRate === 7) {
|
||||
return 8;
|
||||
}
|
||||
|
||||
// Default to tax-free if no VAT
|
||||
if (vatRate === 0) {
|
||||
return 40;
|
||||
}
|
||||
|
||||
// Fallback to 19% input VAT
|
||||
return 9;
|
||||
}
|
||||
|
||||
/**
|
||||
* Validate all posting keys for consistency
|
||||
*/
|
||||
export function validatePostingKeyConsistency(lines: Array<{
|
||||
postingKey: TPostingKey;
|
||||
accountNumber: string;
|
||||
debit?: number;
|
||||
credit?: number;
|
||||
vatAmount?: number;
|
||||
}>): { isValid: boolean; errors: string[]; warnings: string[] } {
|
||||
const errors: string[] = [];
|
||||
const warnings: string[] = [];
|
||||
|
||||
// Check for mixing tax-free and taxed transactions
|
||||
const hasTaxFree = lines.some(line => line.postingKey === 40);
|
||||
const hasTaxed = lines.some(line => [3, 8, 9, 19, 94].includes(line.postingKey));
|
||||
|
||||
if (hasTaxFree && hasTaxed) {
|
||||
warnings.push(
|
||||
'Journal entry mixes tax-free (key 40) and taxed transactions. ' +
|
||||
'Verify this is intentional.'
|
||||
);
|
||||
}
|
||||
|
||||
// Check for reverse charge consistency
|
||||
const hasReverseCharge = lines.some(line => line.postingKey === 94);
|
||||
if (hasReverseCharge) {
|
||||
const reverseChargeLines = lines.filter(line => line.postingKey === 94);
|
||||
if (reverseChargeLines.length % 2 !== 0) {
|
||||
errors.push(
|
||||
'Reverse charge (posting key 94) requires both input and output VAT entries. ' +
|
||||
'Found odd number of reverse charge lines.'
|
||||
);
|
||||
}
|
||||
}
|
||||
|
||||
return {
|
||||
isValid: errors.length === 0,
|
||||
errors,
|
||||
warnings
|
||||
};
|
||||
}
|
||||
|
||||
/**
|
||||
* Check if posting key requires automatic VAT booking
|
||||
*/
|
||||
export function requiresAutomaticVAT(postingKey: TPostingKey): boolean {
|
||||
const rule = POSTING_KEY_RULES[postingKey];
|
||||
return rule ? !rule.disablesVATAutomatism : false;
|
||||
}
|
||||
|
||||
/**
|
||||
* Get all valid posting keys
|
||||
*/
|
||||
export function getAllPostingKeys(): TPostingKey[] {
|
||||
return Object.keys(POSTING_KEY_RULES).map(k => Number(k) as TPostingKey);
|
||||
}
|
||||
+23
-22
@@ -2,6 +2,7 @@ import * as plugins from './plugins.js';
|
||||
import * as path from 'path';
|
||||
import * as crypto from 'crypto';
|
||||
import * as https from 'https';
|
||||
import * as nodeForge from 'node-forge';
|
||||
|
||||
export interface ISigningOptions {
|
||||
certificatePem?: string;
|
||||
@@ -57,19 +58,19 @@ export class SecurityManager {
|
||||
|
||||
try {
|
||||
// Parse certificate and key
|
||||
const certificate = plugins.nodeForge.pki.certificateFromPem(cert);
|
||||
const certificate = nodeForge.pki.certificateFromPem(cert);
|
||||
const privateKey = this.options.privateKeyPassphrase
|
||||
? plugins.nodeForge.pki.decryptRsaPrivateKey(key, this.options.privateKeyPassphrase)
|
||||
: plugins.nodeForge.pki.privateKeyFromPem(key);
|
||||
? nodeForge.pki.decryptRsaPrivateKey(key, this.options.privateKeyPassphrase)
|
||||
: nodeForge.pki.privateKeyFromPem(key);
|
||||
|
||||
// Create PKCS#7 signed data (CMS)
|
||||
const p7 = plugins.nodeForge.pkcs7.createSignedData();
|
||||
const p7 = nodeForge.pkcs7.createSignedData();
|
||||
|
||||
// Add content
|
||||
if (typeof data === 'string') {
|
||||
p7.content = plugins.nodeForge.util.createBuffer(data, 'utf8');
|
||||
p7.content = nodeForge.util.createBuffer(data, 'utf8');
|
||||
} else {
|
||||
p7.content = plugins.nodeForge.util.createBuffer(data.toString('latin1'));
|
||||
p7.content = nodeForge.util.createBuffer(data.toString('latin1'));
|
||||
}
|
||||
|
||||
// Add certificate
|
||||
@@ -79,17 +80,17 @@ export class SecurityManager {
|
||||
p7.addSigner({
|
||||
key: privateKey,
|
||||
certificate: certificate,
|
||||
digestAlgorithm: plugins.nodeForge.pki.oids.sha256,
|
||||
digestAlgorithm: nodeForge.pki.oids.sha256,
|
||||
authenticatedAttributes: [
|
||||
{
|
||||
type: plugins.nodeForge.pki.oids.contentType,
|
||||
value: plugins.nodeForge.pki.oids.data
|
||||
type: nodeForge.pki.oids.contentType,
|
||||
value: nodeForge.pki.oids.data
|
||||
},
|
||||
{
|
||||
type: plugins.nodeForge.pki.oids.messageDigest
|
||||
type: nodeForge.pki.oids.messageDigest
|
||||
},
|
||||
{
|
||||
type: plugins.nodeForge.pki.oids.signingTime,
|
||||
type: nodeForge.pki.oids.signingTime,
|
||||
value: new Date().toISOString()
|
||||
}
|
||||
]
|
||||
@@ -99,7 +100,7 @@ export class SecurityManager {
|
||||
p7.sign({ detached: true });
|
||||
|
||||
// Convert to PEM
|
||||
const pem = plugins.nodeForge.pkcs7.messageToPem(p7);
|
||||
const pem = nodeForge.pkcs7.messageToPem(p7);
|
||||
|
||||
// Extract base64 signature
|
||||
const signature = pem
|
||||
@@ -237,14 +238,14 @@ export class SecurityManager {
|
||||
}
|
||||
|
||||
// Parse the PKCS#7 message
|
||||
const p7 = plugins.nodeForge.pkcs7.messageFromPem(pemSignature);
|
||||
const p7 = nodeForge.pkcs7.messageFromPem(pemSignature);
|
||||
|
||||
// Prepare content for verification
|
||||
let content: plugins.nodeForge.util.ByteStringBuffer;
|
||||
let content: nodeForge.util.ByteStringBuffer;
|
||||
if (typeof data === 'string') {
|
||||
content = plugins.nodeForge.util.createBuffer(data, 'utf8');
|
||||
content = nodeForge.util.createBuffer(data, 'utf8');
|
||||
} else {
|
||||
content = plugins.nodeForge.util.createBuffer(data.toString('latin1'));
|
||||
content = nodeForge.util.createBuffer(data.toString('latin1'));
|
||||
}
|
||||
|
||||
// Verify the signature
|
||||
@@ -267,8 +268,8 @@ export class SecurityManager {
|
||||
commonName: string = 'SKR Export System',
|
||||
validDays: number = 365
|
||||
): Promise<{ certificate: string; privateKey: string }> {
|
||||
const keys = plugins.nodeForge.pki.rsa.generateKeyPair(2048);
|
||||
const cert = plugins.nodeForge.pki.createCertificate();
|
||||
const keys = nodeForge.pki.rsa.generateKeyPair(2048);
|
||||
const cert = nodeForge.pki.createCertificate();
|
||||
|
||||
cert.publicKey = keys.publicKey;
|
||||
cert.serialNumber = '01';
|
||||
@@ -326,11 +327,11 @@ export class SecurityManager {
|
||||
]);
|
||||
|
||||
// Self-sign certificate
|
||||
cert.sign(keys.privateKey, plugins.nodeForge.md.sha256.create());
|
||||
cert.sign(keys.privateKey, nodeForge.md.sha256.create());
|
||||
|
||||
// Convert to PEM
|
||||
const certificatePem = plugins.nodeForge.pki.certificateToPem(cert);
|
||||
const privateKeyPem = plugins.nodeForge.pki.privateKeyToPem(keys.privateKey);
|
||||
const certificatePem = nodeForge.pki.certificateToPem(cert);
|
||||
const privateKeyPem = nodeForge.pki.privateKeyToPem(keys.privateKey);
|
||||
|
||||
return {
|
||||
certificate: certificatePem,
|
||||
@@ -402,4 +403,4 @@ export class SecurityManager {
|
||||
|
||||
return ltv;
|
||||
}
|
||||
}
|
||||
}
|
||||
|
||||
@@ -9,6 +9,18 @@ export type TSKRType = 'SKR03' | 'SKR04';
|
||||
|
||||
export type TTransactionStatus = 'pending' | 'posted' | 'reversed';
|
||||
|
||||
/**
|
||||
* DATEV posting keys (Buchungsschlüssel) for German accounting
|
||||
* These keys control automatic VAT booking and are checked in tax audits
|
||||
*/
|
||||
export type TPostingKey =
|
||||
| 3 // Payment with 19% VAT
|
||||
| 8 // 7% input VAT
|
||||
| 9 // 19% input VAT
|
||||
| 19 // 19% input VAT (intra-EU)
|
||||
| 40 // Tax-free (disables VAT automatism)
|
||||
| 94; // 19% input/output VAT (reverse charge)
|
||||
|
||||
export type TReportType =
|
||||
| 'trial_balance'
|
||||
| 'income_statement'
|
||||
@@ -16,6 +28,18 @@ export type TReportType =
|
||||
| 'general_ledger'
|
||||
| 'cash_flow';
|
||||
|
||||
/**
|
||||
* Posting key validation rule
|
||||
*/
|
||||
export interface IPostingKeyRule {
|
||||
key: TPostingKey;
|
||||
description: string;
|
||||
vatRate?: number; // Expected VAT rate (if applicable)
|
||||
requiresVAT: boolean; // Whether VAT entry is required
|
||||
disablesVATAutomatism: boolean; // Whether this key disables automatic VAT
|
||||
allowedScenarios?: string[]; // Allowed tax scenarios (e.g., 'reverse_charge')
|
||||
}
|
||||
|
||||
export interface IAccountData {
|
||||
accountNumber: string;
|
||||
accountName: string;
|
||||
@@ -25,6 +49,7 @@ export interface IAccountData {
|
||||
description?: string;
|
||||
vatRate?: number;
|
||||
isActive?: boolean;
|
||||
isAutomaticAccount?: boolean; // Automatikkonto (e.g., 1400, 1600) - cannot be posted to directly
|
||||
}
|
||||
|
||||
export interface ITransactionData {
|
||||
@@ -53,6 +78,7 @@ export interface IJournalEntryLine {
|
||||
credit?: number;
|
||||
description?: string;
|
||||
costCenter?: string;
|
||||
postingKey: TPostingKey; // REQUIRED: DATEV posting key for VAT automation control
|
||||
}
|
||||
|
||||
export interface ITrialBalanceEntry {
|
||||
|
||||
@@ -159,6 +159,7 @@ export const SKR03_ACCOUNTS: IAccountData[] = [
|
||||
accountType: 'asset',
|
||||
skrType: 'SKR03',
|
||||
description: 'Trade receivables',
|
||||
isAutomaticAccount: true, // Automatikkonto - cannot be posted to directly, use debtor accounts (10000-69999)
|
||||
},
|
||||
{
|
||||
accountNumber: '1500',
|
||||
@@ -199,6 +200,7 @@ export const SKR03_ACCOUNTS: IAccountData[] = [
|
||||
accountType: 'liability',
|
||||
skrType: 'SKR03',
|
||||
description: 'Trade payables',
|
||||
isAutomaticAccount: true, // Automatikkonto - cannot be posted to directly, use creditor accounts (70000-99999)
|
||||
},
|
||||
{
|
||||
accountNumber: '1700',
|
||||
|
||||
@@ -159,6 +159,7 @@ export const SKR04_ACCOUNTS: IAccountData[] = [
|
||||
accountType: 'asset',
|
||||
skrType: 'SKR04',
|
||||
description: 'Trade receivables',
|
||||
isAutomaticAccount: true, // Automatikkonto - cannot be posted to directly, use debtor accounts (10000-69999)
|
||||
},
|
||||
{
|
||||
accountNumber: '1500',
|
||||
@@ -199,6 +200,7 @@ export const SKR04_ACCOUNTS: IAccountData[] = [
|
||||
accountType: 'liability',
|
||||
skrType: 'SKR04',
|
||||
description: 'Trade payables',
|
||||
isAutomaticAccount: true, // Automatikkonto - cannot be posted to directly, use creditor accounts (70000-99999)
|
||||
},
|
||||
{
|
||||
accountNumber: '1700',
|
||||
|
||||
+1
-5
@@ -1,15 +1,11 @@
|
||||
{
|
||||
"compilerOptions": {
|
||||
"experimentalDecorators": true,
|
||||
"emitDecoratorMetadata": true,
|
||||
"useDefineForClassFields": false,
|
||||
"target": "ES2022",
|
||||
"module": "NodeNext",
|
||||
"moduleResolution": "NodeNext",
|
||||
"esModuleInterop": true,
|
||||
"verbatimModuleSyntax": true,
|
||||
"baseUrl": ".",
|
||||
"paths": {}
|
||||
"types": ["node"]
|
||||
},
|
||||
"exclude": ["dist_*/**/*.d.ts"]
|
||||
}
|
||||
|
||||
Reference in New Issue
Block a user