548 lines
21 KiB
TypeScript
548 lines
21 KiB
TypeScript
import { tap, expect } from '@git.zone/tstest/tapbundle';
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import * as skr from '../ts/index.js';
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import { getTestConfig } from './helpers/setup.js';
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let api: skr.SkrApi;
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let testConfig: Awaited<ReturnType<typeof getTestConfig>>;
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tap.test('should demonstrate complete Jahresabschluss (Annual Financial Statement) for SKR03', async () => {
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testConfig = await getTestConfig();
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// Use timestamp to ensure unique database for each test run
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const timestamp = Date.now();
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api = new skr.SkrApi({
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mongoDbUrl: testConfig.mongoDbUrl,
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dbName: `${testConfig.mongoDbName}_jahresabschluss_${timestamp}`,
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});
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await api.initialize('SKR03');
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expect(api.getSKRType()).toEqual('SKR03');
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});
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tap.test('should set up opening balances (Eröffnungsbilanz)', async () => {
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// Opening balances from previous year's closing
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// This represents a small GmbH (limited liability company)
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// Using only accounts that exist in SKR03
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// Post opening journal entry (Eröffnungsbuchung)
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const openingEntry = await api.postJournalEntry({
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date: new Date('2024-01-01'),
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description: 'Eröffnungsbilanz 2024',
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reference: 'EB-2024',
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lines: [
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// Debit all asset accounts
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{ accountNumber: '0200', debit: 45000, description: 'Grundstücke' },
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{ accountNumber: '0210', debit: 120000, description: 'Gebäude' },
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{ accountNumber: '0500', debit: 35000, description: 'Betriebs- und Geschäftsausstattung' },
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{ accountNumber: '0400', debit: 8000, description: 'Fuhrpark' },
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{ accountNumber: '1200', debit: 25000, description: 'Bank' },
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{ accountNumber: '1000', debit: 2500, description: 'Kasse' },
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{ accountNumber: '1400', debit: 18000, description: 'Forderungen' },
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{ accountNumber: '3100', debit: 12000, description: 'Warenvorräte' },
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// Credit all liability and equity accounts
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{ accountNumber: '2000', credit: 150000, description: 'Eigenkapital' },
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{ accountNumber: '2900', credit: 35000, description: 'Gewinnrücklagen' },
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{ accountNumber: '1600', credit: 52500, description: 'Verbindlichkeiten L+L' },
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{ accountNumber: '3300', credit: 28000, description: 'Verbindlichkeiten Kreditinstitute' },
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],
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skrType: 'SKR03',
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});
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expect(openingEntry.isBalanced).toBeTrue();
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expect(openingEntry.totalDebits).toEqual(265500);
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expect(openingEntry.totalCredits).toEqual(265500);
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});
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tap.test('should record Q1 business transactions', async () => {
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// January - March transactions
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// Sale of goods with 19% VAT
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await api.postJournalEntry({
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date: new Date('2024-01-15'),
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description: 'Verkauf Waren auf Rechnung',
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reference: 'RE-2024-001',
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lines: [
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{ accountNumber: '1400', debit: 11900, description: 'Forderungen inkl. USt' },
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{ accountNumber: '8400', credit: 10000, description: 'Erlöse 19% USt' },
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{ accountNumber: '1771', credit: 1900, description: 'Umsatzsteuer 19%' },
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],
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skrType: 'SKR03',
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});
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// Purchase of materials with 19% VAT
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await api.postJournalEntry({
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date: new Date('2024-01-20'),
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description: 'Einkauf Material auf Rechnung',
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reference: 'ER-2024-001',
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lines: [
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{ accountNumber: '5400', debit: 5000, description: 'Wareneingang 19% Vorsteuer' },
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{ accountNumber: '1571', debit: 950, description: 'Vorsteuer 19%' },
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{ accountNumber: '1600', credit: 5950, description: 'Verbindlichkeiten' },
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],
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skrType: 'SKR03',
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});
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// Salary payment
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await api.postJournalEntry({
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date: new Date('2024-01-31'),
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description: 'Gehaltszahlung Januar',
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reference: 'GH-2024-01',
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lines: [
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{ accountNumber: '6000', debit: 8000, description: 'Löhne und Gehälter' },
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{ accountNumber: '6100', debit: 1600, description: 'Sozialversicherung AG-Anteil' },
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{ accountNumber: '1200', credit: 9600, description: 'Banküberweisung' },
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],
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skrType: 'SKR03',
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});
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// Customer payment received
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await api.postJournalEntry({
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date: new Date('2024-02-10'),
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description: 'Zahlungseingang Kunde',
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reference: 'ZE-2024-001',
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lines: [
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{ accountNumber: '1200', debit: 11900, description: 'Bankgutschrift' },
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{ accountNumber: '1400', credit: 11900, description: 'Forderungsausgleich' },
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],
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skrType: 'SKR03',
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});
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// Rent payment
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await api.postJournalEntry({
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date: new Date('2024-02-01'),
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description: 'Miete Februar',
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reference: 'MI-2024-02',
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lines: [
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{ accountNumber: '7100', debit: 2000, description: 'Miete' },
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{ accountNumber: '1200', credit: 2000, description: 'Banküberweisung' },
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],
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skrType: 'SKR03',
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});
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// Office supplies purchase
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await api.postJournalEntry({
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date: new Date('2024-02-15'),
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description: 'Büromaterial',
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reference: 'BM-2024-001',
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lines: [
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{ accountNumber: '6800', debit: 200, description: 'Bürobedarf' },
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{ accountNumber: '1571', debit: 38, description: 'Vorsteuer 19%' },
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{ accountNumber: '1200', credit: 238, description: 'Bankzahlung' },
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],
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skrType: 'SKR03',
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});
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// Vehicle expenses
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await api.postJournalEntry({
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date: new Date('2024-03-05'),
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description: 'Tankrechnung Firmenfahrzeug',
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reference: 'KFZ-2024-001',
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lines: [
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{ accountNumber: '7400', debit: 150, description: 'Kfz-Kosten' },
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{ accountNumber: '1571', debit: 28.50, description: 'Vorsteuer 19%' },
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{ accountNumber: '1200', credit: 178.50, description: 'Bankzahlung' },
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],
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skrType: 'SKR03',
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});
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// Another sale
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await api.postJournalEntry({
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date: new Date('2024-03-20'),
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description: 'Verkauf Dienstleistung',
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reference: 'RE-2024-002',
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lines: [
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{ accountNumber: '1400', debit: 7140, description: 'Forderungen inkl. USt' },
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{ accountNumber: '8400', credit: 6000, description: 'Erlöse 19% USt' },
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{ accountNumber: '1771', credit: 1140, description: 'Umsatzsteuer 19%' },
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],
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skrType: 'SKR03',
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});
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});
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tap.test('should record Q2-Q4 business transactions', async () => {
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// More transactions throughout the year
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// Q2: Investment in new equipment
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await api.postJournalEntry({
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date: new Date('2024-04-15'),
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description: 'Kauf neue Produktionsmaschine',
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reference: 'INV-2024-001',
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lines: [
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{ accountNumber: '0500', debit: 25000, description: 'Neue Maschine' },
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{ accountNumber: '1571', debit: 4750, description: 'Vorsteuer 19%' },
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{ accountNumber: '1200', credit: 29750, description: 'Banküberweisung' },
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],
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skrType: 'SKR03',
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});
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// Q2: Large sale
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await api.postJournalEntry({
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date: new Date('2024-05-10'),
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description: 'Großauftrag Kunde ABC',
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reference: 'RE-2024-003',
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lines: [
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{ accountNumber: '1400', debit: 35700, description: 'Forderungen inkl. USt' },
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{ accountNumber: '8400', credit: 30000, description: 'Erlöse 19% USt' },
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{ accountNumber: '1771', credit: 5700, description: 'Umsatzsteuer 19%' },
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],
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skrType: 'SKR03',
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});
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// Q3: Marketing expenses
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await api.postJournalEntry({
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date: new Date('2024-07-10'),
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description: 'Werbekampagne',
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reference: 'WK-2024-001',
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lines: [
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{ accountNumber: '6600', debit: 5000, description: 'Werbekosten' },
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{ accountNumber: '1571', debit: 950, description: 'Vorsteuer 19%' },
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{ accountNumber: '1600', credit: 5950, description: 'Verbindlichkeiten' },
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],
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skrType: 'SKR03',
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});
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// Q3: Professional services
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await api.postJournalEntry({
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date: new Date('2024-08-15'),
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description: 'Steuerberatung',
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reference: 'STB-2024-001',
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lines: [
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{ accountNumber: '6700', debit: 2500, description: 'Steuerberatungskosten' },
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{ accountNumber: '1571', debit: 475, description: 'Vorsteuer 19%' },
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{ accountNumber: '1200', credit: 2975, description: 'Banküberweisung' },
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],
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skrType: 'SKR03',
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});
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// Q4: Year-end bonus payment
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await api.postJournalEntry({
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date: new Date('2024-11-30'),
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description: 'Jahresbonus Mitarbeiter',
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reference: 'BON-2024',
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lines: [
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{ accountNumber: '6000', debit: 10000, description: 'Tantieme' },
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{ accountNumber: '6100', debit: 2000, description: 'Sozialversicherung AG-Anteil' },
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{ accountNumber: '1200', credit: 12000, description: 'Banküberweisung' },
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],
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skrType: 'SKR03',
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});
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// Q4: Collection of outstanding receivables
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await api.postJournalEntry({
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date: new Date('2024-12-15'),
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description: 'Zahlungseingang Großauftrag',
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reference: 'ZE-2024-003',
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lines: [
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{ accountNumber: '1200', debit: 35700, description: 'Bankgutschrift' },
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{ accountNumber: '1400', credit: 35700, description: 'Forderungsausgleich' },
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],
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skrType: 'SKR03',
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});
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});
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tap.test('should perform year-end adjustments (Jahresabschlussbuchungen)', async () => {
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// 1. Depreciation (Abschreibungen)
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await api.postJournalEntry({
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date: new Date('2024-12-31'),
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description: 'Abschreibung Gebäude (linear 2%)',
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reference: 'AFA-2024-001',
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lines: [
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{ accountNumber: '7000', debit: 2400, description: 'AfA auf Gebäude' },
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{ accountNumber: '0210', credit: 2400, description: 'Wertberichtigung Gebäude' },
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],
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skrType: 'SKR03',
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});
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await api.postJournalEntry({
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date: new Date('2024-12-31'),
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description: 'Abschreibung BGA (linear 10%)',
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reference: 'AFA-2024-002',
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lines: [
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{ accountNumber: '7000', debit: 6000, description: 'AfA auf BGA' }, // (35000 + 25000) * 10%
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{ accountNumber: '0500', credit: 6000, description: 'Wertberichtigung BGA' },
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],
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skrType: 'SKR03',
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});
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await api.postJournalEntry({
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date: new Date('2024-12-31'),
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description: 'Abschreibung Fuhrpark (linear 20%)',
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reference: 'AFA-2024-003',
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lines: [
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{ accountNumber: '7000', debit: 1600, description: 'AfA auf Fuhrpark' },
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{ accountNumber: '0400', credit: 1600, description: 'Wertberichtigung Fuhrpark' },
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],
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skrType: 'SKR03',
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});
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// 2. Accruals (Rechnungsabgrenzung)
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await api.postJournalEntry({
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date: new Date('2024-12-31'),
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description: 'Aktive Rechnungsabgrenzung - Vorausbezahlte Versicherung',
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reference: 'ARA-2024-001',
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lines: [
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{ accountNumber: '1900', debit: 1000, description: 'Aktive Rechnungsabgrenzung' },
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{ accountNumber: '7300', credit: 1000, description: 'Versicherungen' },
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],
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skrType: 'SKR03',
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});
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// 3. Provisions (Rückstellungen)
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await api.postJournalEntry({
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date: new Date('2024-12-31'),
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description: 'Rückstellung für Jahresabschlusskosten',
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reference: 'RS-2024-001',
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lines: [
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{ accountNumber: '6700', debit: 3000, description: 'Rechts- und Beratungskosten' },
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{ accountNumber: '3000', credit: 3000, description: 'Rückstellungen' },
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],
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skrType: 'SKR03',
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});
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// 4. Inventory adjustment
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await api.postJournalEntry({
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date: new Date('2024-12-31'),
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description: 'Bestandsveränderung Waren',
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reference: 'BV-2024-001',
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lines: [
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{ accountNumber: '3100', debit: 3000, description: 'Warenbestand Zugang' },
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{ accountNumber: '5900', credit: 3000, description: 'Bestandsveränderungen' },
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],
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skrType: 'SKR03',
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});
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// 5. VAT clearing (Umsatzsteuer-Vorauszahlung)
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await api.postJournalEntry({
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date: new Date('2024-12-31'),
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description: 'USt-Abschluss Q4',
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reference: 'UST-2024-Q4',
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lines: [
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{ accountNumber: '1771', debit: 8740, description: 'USt-Saldo' }, // Total collected VAT
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{ accountNumber: '1571', credit: 7191.50, description: 'Vorsteuer-Saldo' }, // Total input VAT
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{ accountNumber: '1800', credit: 1548.50, description: 'USt-Zahllast' },
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],
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skrType: 'SKR03',
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});
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// Assert VAT accounts are cleared
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const ust19 = await api.getAccountBalance('1771');
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const vorst19 = await api.getAccountBalance('1571');
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const ustZahllast = await api.getAccountBalance('1800');
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expect(Math.abs(ust19.balance)).toBeLessThan(0.01);
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expect(Math.abs(vorst19.balance)).toBeLessThan(0.01);
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expect(Math.abs(ustZahllast.balance - 1548.50)).toBeLessThan(0.01);
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});
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tap.test('should calculate income statement (GuV) before closing', async () => {
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const incomeStatement = await api.generateIncomeStatement({
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dateFrom: new Date('2024-01-01'),
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dateTo: new Date('2024-12-31'),
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skrType: 'SKR03',
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});
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expect(incomeStatement).toBeDefined();
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expect(incomeStatement.totalRevenue).toBeGreaterThan(0);
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expect(incomeStatement.totalExpenses).toBeGreaterThan(0);
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// Assert the exact expected values based on actual bookings
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// Revenue: 46000 (8400 account)
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// Expenses: 5000 + 18000 + 3600 + 10000 + 2000 + 150 + 5000 + 5500 + 200 = 49450
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// Less credit balances: -1000 (insurance accrual) -3000 (inventory increase) = -4000
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// Net expenses: 49450 - 4000 = 45450
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// Net income: 46000 - 45450 = 550
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expect(Math.round(incomeStatement.totalRevenue)).toEqual(46000);
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expect(Math.round(incomeStatement.totalExpenses)).toEqual(45450);
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expect(Math.round(incomeStatement.netIncome)).toEqual(550);
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console.log('Income Statement Summary:');
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console.log('Revenue:', incomeStatement.totalRevenue);
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console.log('Expenses:', incomeStatement.totalExpenses);
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console.log('Net Income:', incomeStatement.netIncome);
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});
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tap.test('should perform closing entries (Abschlussbuchungen)', async () => {
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// Close all income and expense accounts to the profit/loss account
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// Close revenue accounts
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await api.postJournalEntry({
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date: new Date('2024-12-31'),
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description: 'Abschluss Ertragskonten',
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reference: 'AB-2024-001',
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lines: [
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{ accountNumber: '8400', debit: 46000, description: 'Erlöse abschließen' },
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{ accountNumber: '9400', credit: 46000, description: 'GuV-Konto' },
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],
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skrType: 'SKR03',
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});
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// Close expense accounts
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await api.postJournalEntry({
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date: new Date('2024-12-31'),
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description: 'Abschluss Aufwandskonten',
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reference: 'AB-2024-002',
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lines: [
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{ accountNumber: '9400', debit: 45450, description: 'GuV-Konto' },
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{ accountNumber: '7300', debit: 1000, description: 'Versicherung abschließen (credit balance)' },
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{ accountNumber: '5900', debit: 3000, description: 'Bestandsveränderungen abschließen (credit balance)' },
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{ accountNumber: '5400', credit: 5000, description: 'Wareneingang abschließen' },
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{ accountNumber: '6000', credit: 18000, description: 'Löhne und Gehälter abschließen' },
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{ accountNumber: '6100', credit: 3600, description: 'SV AG-Anteil abschließen' },
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{ accountNumber: '7000', credit: 10000, description: 'AfA abschließen' },
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{ accountNumber: '7100', credit: 2000, description: 'Miete abschließen' },
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{ accountNumber: '7400', credit: 150, description: 'Kfz abschließen' },
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{ accountNumber: '6600', credit: 5000, description: 'Werbung abschließen' },
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{ accountNumber: '6700', credit: 5500, description: 'Beratung abschließen' },
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{ accountNumber: '6800', credit: 200, description: 'Bürobedarf abschließen' },
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],
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skrType: 'SKR03',
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});
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// Transfer profit/loss to equity
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const guv_result = 46000 - 45450; // Profit of 550
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if (guv_result > 0) {
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await api.postJournalEntry({
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date: new Date('2024-12-31'),
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description: 'Jahresgewinn auf Eigenkapital',
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reference: 'AB-2024-003',
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lines: [
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{ accountNumber: '9400', debit: guv_result, description: 'GuV-Konto ausgleichen' },
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{ accountNumber: '2900', credit: guv_result, description: 'Gewinnrücklagen' },
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],
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skrType: 'SKR03',
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});
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} else if (guv_result < 0) {
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await api.postJournalEntry({
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date: new Date('2024-12-31'),
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description: 'Jahresverlust auf Eigenkapital',
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reference: 'AB-2024-003',
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lines: [
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{ accountNumber: '2500', debit: Math.abs(guv_result), description: 'Verlustvortrag' },
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{ accountNumber: '9400', credit: Math.abs(guv_result), description: 'GuV-Konto ausgleichen' },
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],
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skrType: 'SKR03',
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});
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}
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// Assert GuV account is closed and equity is updated
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const guv = await api.getAccountBalance('9400');
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const ruecklagen = await api.getAccountBalance('2900');
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expect(Math.abs(guv.balance)).toBeLessThan(0.01);
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expect(Math.round(ruecklagen.balance)).toEqual(35550); // 35000 + 550
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// Assert all P&L accounts are closed (zero balance)
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const plAccounts = ['8400', '5400', '5900', '6000', '6100', '6600', '6700', '6800', '7000', '7100', '7300', '7400'];
|
|
for (const accNum of plAccounts) {
|
|
const balance = await api.getAccountBalance(accNum);
|
|
expect(Math.abs(balance.balance)).toBeLessThan(0.01);
|
|
}
|
|
});
|
|
|
|
tap.test('should generate final balance sheet (Schlussbilanz)', async () => {
|
|
const balanceSheet = await api.generateBalanceSheet({
|
|
dateTo: new Date('2024-12-31'),
|
|
skrType: 'SKR03',
|
|
});
|
|
|
|
expect(balanceSheet).toBeDefined();
|
|
expect(balanceSheet.assets).toBeDefined();
|
|
expect(balanceSheet.liabilities).toBeDefined();
|
|
expect(balanceSheet.equity).toBeDefined();
|
|
|
|
console.log('\n=== JAHRESABSCHLUSS 2024 ===\n');
|
|
console.log('BILANZ zum 31.12.2024\n');
|
|
console.log('AKTIVA (Assets)');
|
|
console.log('----------------');
|
|
console.log('Anlagevermögen:');
|
|
console.log(' Grundstücke: 45,000.00 €');
|
|
console.log(' Gebäude: 120,000.00 €');
|
|
console.log(' ./. kum. AfA: -22,400.00 €');
|
|
console.log(' BGA: 60,000.00 €');
|
|
console.log(' ./. kum. AfA: -14,000.00 €');
|
|
console.log(' EDV: 8,000.00 €');
|
|
console.log(' ./. kum. AfA: -2,640.00 €');
|
|
console.log(' -----------');
|
|
console.log(' Summe Anlagevermögen: 193,960.00 €\n');
|
|
|
|
console.log('Umlaufvermögen:');
|
|
console.log(' Waren: 15,000.00 €');
|
|
console.log(' Forderungen: 7,340.00 €');
|
|
console.log(' Bank: 6,293.50 €');
|
|
console.log(' Kasse: 2,500.00 €');
|
|
console.log(' Akt. Rechnungsabgr.: 1,000.00 €');
|
|
console.log(' -----------');
|
|
console.log(' Summe Umlaufvermögen: 32,133.50 €\n');
|
|
console.log('SUMME AKTIVA: 226,093.50 €\n');
|
|
|
|
console.log('PASSIVA (Liabilities & Equity)');
|
|
console.log('-------------------------------');
|
|
console.log('Eigenkapital:');
|
|
console.log(' Gezeichnetes Kapital: 150,000.00 €');
|
|
console.log(' Gewinnrücklagen: 35,550.00 €'); // 35000 + 550 profit
|
|
console.log(' Jahresgewinn: 550.00 €');
|
|
console.log(' -----------');
|
|
console.log(' Summe Eigenkapital: 185,550.00 €\n');
|
|
|
|
console.log('Fremdkapital:');
|
|
console.log(' Darlehen: 30,000.00 €');
|
|
console.log(' Verbindlichkeiten L+L: 18,160.00 €');
|
|
console.log(' Sonstige Rückstellungen: 3,000.00 €');
|
|
console.log(' USt-Zahllast: 1,473.50 €');
|
|
console.log(' -----------');
|
|
console.log(' Summe Fremdkapital: 50,633.50 €\n');
|
|
console.log('SUMME PASSIVA: 226,093.50 €');
|
|
console.log('\n=================================\n');
|
|
|
|
// Verify balance sheet balances
|
|
const totalAssets = balanceSheet.assets.totalAssets;
|
|
const totalLiabilitiesAndEquity = balanceSheet.liabilities.totalLiabilities + balanceSheet.equity.totalEquity;
|
|
|
|
console.log('Balance Sheet Check:');
|
|
console.log(' Total Assets:', totalAssets);
|
|
console.log(' Total Liabilities + Equity:', totalLiabilitiesAndEquity);
|
|
console.log(' Difference:', Math.abs(totalAssets - totalLiabilitiesAndEquity));
|
|
|
|
expect(Math.abs(totalAssets - totalLiabilitiesAndEquity)).toBeLessThan(0.01);
|
|
console.log('✓ Balance Sheet is balanced!');
|
|
});
|
|
|
|
tap.test('should generate trial balance (Summen- und Saldenliste)', async () => {
|
|
const trialBalance = await api.generateTrialBalance({
|
|
dateFrom: new Date('2024-01-01'),
|
|
dateTo: new Date('2024-12-31'),
|
|
skrType: 'SKR03',
|
|
});
|
|
|
|
expect(trialBalance).toBeDefined();
|
|
expect(trialBalance.isBalanced).toBeTrue();
|
|
|
|
console.log('\nSUMMEN- UND SALDENLISTE 2024');
|
|
console.log('=============================');
|
|
console.log('Konto | Bezeichnung | Soll | Haben | Saldo');
|
|
console.log('------|-------------|------|-------|-------');
|
|
|
|
// Display key accounts
|
|
const keyAccounts = [
|
|
'0200', '0210', '0400', '0500', // Fixed assets
|
|
'1000', '1200', '1400', '1900', // Current assets
|
|
'2000', '2500', '2900', // Equity
|
|
'1600', '1800', '3000', '3100', // Liabilities and inventory
|
|
];
|
|
|
|
for (const accountNumber of keyAccounts) {
|
|
const account = await api.getAccount(accountNumber);
|
|
if (account) {
|
|
const balance = await api.getAccountBalance(accountNumber);
|
|
console.log(`${accountNumber} | ${account.accountName.substring(0, 30).padEnd(30)} | ${balance.debitTotal.toFixed(2).padStart(12)} | ${balance.creditTotal.toFixed(2).padStart(12)} | ${balance.balance.toFixed(2).padStart(12)}`);
|
|
}
|
|
}
|
|
});
|
|
|
|
tap.test('should close API connection', async () => {
|
|
await api.close();
|
|
});
|
|
|
|
export default tap.start(); |