Juergen Kunz
8a9056e767
- Complete implementation of German standard charts of accounts - SKR03 (Process Structure Principle) for trading/service companies - SKR04 (Financial Classification Principle) for manufacturing companies - Double-entry bookkeeping with MongoDB persistence - Comprehensive reporting suite with DATEV export - Full TypeScript support and type safety
244 lines
8.3 KiB
Markdown
244 lines
8.3 KiB
Markdown
# @fin.cx/skr Implementation Plan
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## Command to reread CLAUDE.md
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`cat /home/philkunz/.claude/CLAUDE.md`
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## Project Overview
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TypeScript module implementing SKR03 and SKR04 German accounting standards for double-entry bookkeeping with MongoDB persistence via @push.rocks/smartdata.
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## Implementation Tasks
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### Phase 1: Project Setup
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- [ ] Initialize npm project with pnpm
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- [ ] Create package.json with proper metadata (@fin.cx/skr)
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- [ ] Install core dependencies
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- [ ] @push.rocks/smartdata
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- [ ] @git.zone/tstest (dev dependency)
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- [ ] Create tsconfig.json based on @push.rocks/smarthash pattern
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- [ ] Create npmextra.json for additional configuration
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- [ ] Create .gitignore file
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- [ ] Create directory structure
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- [ ] ts/ directory for source code
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- [ ] test/ directory for tests
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- [ ] .vscode/ for VS Code settings
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- [ ] Create initial readme.md with project description
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### Phase 2: Core Infrastructure
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- [ ] Create ts/index.ts with main exports
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- [ ] Create ts/plugins.ts for dependency management
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- [ ] Import and export @push.rocks/smartdata
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- [ ] Import and export @push.rocks/smartunique for ID generation
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- [ ] Import and export @push.rocks/smarttime for date handling
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- [ ] Set up database connection helper in ts/skr.database.ts
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- [ ] Create type definitions in ts/skr.types.ts
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- [ ] Define AccountType enum
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- [ ] Define SKRType enum
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- [ ] Define TransactionStatus enum
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- [ ] Define report interfaces
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### Phase 3: Data Models
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- [ ] Create ts/skr.classes.account.ts
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- [ ] Define Account class extending SmartDataDbDoc
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- [ ] Add accountNumber field with unique index
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- [ ] Add accountName with searchable decorator
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- [ ] Add accountClass (0-9)
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- [ ] Add accountType (asset/liability/equity/revenue/expense)
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- [ ] Add skrType (SKR03/SKR04)
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- [ ] Add balance field
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- [ ] Add validation methods
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- [ ] Add helper methods for balance updates
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- [ ] Create ts/skr.classes.transaction.ts
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- [ ] Define Transaction class extending SmartDataDbDoc
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- [ ] Add transactionId with unique index
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- [ ] Add date field with index
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- [ ] Add debitAccount and creditAccount fields
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- [ ] Add amount field
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- [ ] Add description with searchable decorator
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- [ ] Add reference field
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- [ ] Add validation for double-entry rules
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- [ ] Add beforeSave hook for validation
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- [ ] Create ts/skr.classes.journalentry.ts
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- [ ] Define JournalEntry class for multi-line entries
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- [ ] Support split transactions
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- [ ] Add validation for balanced entries
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### Phase 4: SKR Account Definitions
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- [ ] Create ts/skr03.data.ts
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- [ ] Define account class 0 (Capital accounts)
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- [ ] Define account class 1 (Fixed assets)
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- [ ] Define account class 2 (Current assets)
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- [ ] Define account class 3 (Equity and liabilities)
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- [ ] Define account class 4 (Operating income)
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- [ ] Define account class 5 (Operating expenses - materials)
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- [ ] Define account class 6 (Operating expenses - personnel)
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- [ ] Define account class 7 (Operating expenses - other)
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- [ ] Define account class 8 (Financial accounts)
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- [ ] Define account class 9 (Closing accounts)
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- [ ] Create ts/skr04.data.ts
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- [ ] Define account class 0 (Capital accounts)
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- [ ] Define account class 1 (Financial accounts)
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- [ ] Define account class 2 (Expenses)
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- [ ] Define account class 3 (Expenses continued)
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- [ ] Define account class 4 (Revenues)
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- [ ] Define account class 5 (Revenues continued)
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- [ ] Define account class 6 (Special accounts)
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- [ ] Define account class 7 (Cost accounting)
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- [ ] Define account class 8 (Free for use)
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- [ ] Define account class 9 (Closing accounts)
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### Phase 5: Business Logic
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- [ ] Create ts/skr.classes.chartofaccounts.ts
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- [ ] Implement initializeSKR03() method
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- [ ] Implement initializeSKR04() method
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- [ ] Implement getAccountByNumber() method
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- [ ] Implement getAccountsByClass() method
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- [ ] Implement createCustomAccount() method
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- [ ] Implement validateAccountNumber() method
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- [ ] Implement importFromCSV() method
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- [ ] Implement exportToCSV() method
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- [ ] Create ts/skr.classes.ledger.ts
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- [ ] Implement postTransaction() method
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- [ ] Implement postJournalEntry() method
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- [ ] Implement validateDoubleEntry() method
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- [ ] Implement updateAccountBalances() method
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- [ ] Implement reverseTransaction() method
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- [ ] Implement getAccountHistory() method
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- [ ] Implement closeAccountingPeriod() method
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### Phase 6: Reporting
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- [ ] Create ts/skr.classes.reports.ts
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- [ ] Implement getTrialBalance() method
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- [ ] Implement getIncomeStatement() for SKR03
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- [ ] Implement getIncomeStatement() for SKR04
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- [ ] Implement getBalanceSheet() for SKR03
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- [ ] Implement getBalanceSheet() for SKR04
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- [ ] Implement getGeneralLedger() method
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- [ ] Implement getAccountStatement() method
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- [ ] Implement getCashFlowStatement() method
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- [ ] Add DATEV export format support
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### Phase 7: API Layer
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- [ ] Create ts/skr.api.ts
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- [ ] Implement REST-style account methods
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- [ ] createAccount()
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- [ ] getAccount()
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- [ ] updateAccount()
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- [ ] deleteAccount()
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- [ ] listAccounts()
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- [ ] Implement transaction methods
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- [ ] postTransaction()
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- [ ] getTransaction()
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- [ ] listTransactions()
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- [ ] reverseTransaction()
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- [ ] Implement report methods
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- [ ] generateTrialBalance()
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- [ ] generateIncomeStatement()
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- [ ] generateBalanceSheet()
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- [ ] Implement search methods
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- [ ] searchAccounts()
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- [ ] searchTransactions()
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- [ ] Add pagination support
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- [ ] Add filtering support
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### Phase 8: Testing
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- [ ] Create test/test.basic.ts
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- [ ] Test database connection
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- [ ] Test basic model creation
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- [ ] Create test/test.skr03.ts
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- [ ] Test SKR03 account initialization
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- [ ] Test SKR03 specific account structure
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- [ ] Test process-oriented organization
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- [ ] Test SKR03 reporting
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- [ ] Create test/test.skr04.ts
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- [ ] Test SKR04 account initialization
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- [ ] Test SKR04 specific account structure
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- [ ] Test financial statement organization
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- [ ] Test SKR04 reporting
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- [ ] Create test/test.transactions.ts
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- [ ] Test simple transaction posting
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- [ ] Test complex journal entries
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- [ ] Test double-entry validation
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- [ ] Test balance updates
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- [ ] Test transaction reversal
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- [ ] Create test/test.reports.ts
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- [ ] Test trial balance generation
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- [ ] Test income statement
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- [ ] Test balance sheet
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- [ ] Test report accuracy
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- [ ] Create test/test.api.ts
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- [ ] Test API CRUD operations
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- [ ] Test API search functionality
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- [ ] Test API pagination
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- [ ] Test API error handling
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### Phase 9: Documentation
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- [ ] Update readme.md with comprehensive documentation
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- [ ] Installation instructions
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- [ ] Quick start guide
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- [ ] API reference
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- [ ] SKR03 vs SKR04 explanation
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- [ ] Code examples
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- [ ] Add inline JSDoc comments to all classes and methods
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- [ ] Create example usage files
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- [ ] Document CSV import/export format
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- [ ] Document DATEV compatibility
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### Phase 10: Build and Quality
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- [ ] Run pnpm build and fix any TypeScript errors
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- [ ] Run pnpm test and ensure all tests pass
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- [ ] Check for missing type definitions
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- [ ] Optimize database indexes
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- [ ] Add data validation and error handling
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- [ ] Performance testing with large datasets
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- [ ] Security review for data access
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### Phase 11: Advanced Features
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- [ ] Add multi-currency support
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- [ ] Add VAT/tax calculation helpers
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- [ ] Add cost center accounting
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- [ ] Add budget management
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- [ ] Add audit trail functionality
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- [ ] Add data migration tools
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- [ ] Add backup/restore functionality
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### Phase 12: Finalization
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- [ ] Final code review
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- [ ] Update all documentation
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- [ ] Create migration guide from other systems
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- [ ] Prepare for npm publication
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- [ ] Create changelog
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- [ ] Tag version 1.0.0
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## Notes
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- SKR03 uses process structure principle (operating procedures)
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- SKR04 uses financial classification principle (financial statements)
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- Account numbers are 4-digit (0000-9999)
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- Must maintain double-entry bookkeeping rules
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- Use @push.rocks/smartdata for all database operations
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- Follow existing code patterns from @push.rocks modules
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- Test with @git.zone/tstest using expect from tapbundle
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## Success Criteria
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- [ ] All account classes (0-9) implemented for both SKR03 and SKR04
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- [ ] Double-entry bookkeeping validation working
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- [ ] Reports generating correctly
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- [ ] All tests passing
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- [ ] TypeScript compilation successful
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- [ ] Documentation complete
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