547 lines
18 KiB
Markdown
547 lines
18 KiB
Markdown
# @fin.cx/skr 📊
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> **Enterprise-grade German accounting standards implementation for SKR03 and SKR04**
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> Rock-solid double-entry bookkeeping with MongoDB persistence and full TypeScript support
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## 🚀 Why @fin.cx/skr?
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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.
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### 🎯 What makes it awesome?
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- **🏢 Enterprise-Ready**: Production-tested implementation following HGB/GoBD standards
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- **⚡ Lightning Fast**: MongoDB-powered with optimized indexing and real-time balance updates
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- **🔒 Type-Safe**: Full TypeScript support with comprehensive type definitions
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- **🎮 Developer-Friendly**: Intuitive API that makes complex accounting operations simple
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- **📈 Real-time Reporting**: Generate financial statements on-the-fly
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- **🔄 Transaction Safety**: Built-in double-entry validation and automatic reversals
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- **✅ Battle-Tested**: 65+ comprehensive tests covering all edge cases
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- **🛡️ SKR Validation**: Automatic validation against official SKR standards
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## 📦 Installation
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```bash
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# Using npm
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npm install @fin.cx/skr
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# Using pnpm (recommended)
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pnpm add @fin.cx/skr
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# Using yarn
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yarn add @fin.cx/skr
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```
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## 🎓 Quick Start
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### Basic Setup
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```typescript
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import { SkrApi } from '@fin.cx/skr';
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// Initialize the API
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const api = new SkrApi({
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mongoDbUrl: 'mongodb://localhost:27017',
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dbName: 'accounting' // optional, defaults to 'skr_accounting'
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});
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// Choose your SKR standard (SKR03 or SKR04)
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await api.initialize('SKR03');
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```
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### 💰 Posting Transactions
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```typescript
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// Simple transaction posting
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const transaction = await api.postTransaction({
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date: new Date(),
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debitAccount: '1200', // Bank account
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creditAccount: '8400', // Revenue account
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amount: 1190.00,
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description: 'Invoice #2024-001 payment received',
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reference: 'INV-2024-001',
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vatAmount: 190.00
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});
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// Complex journal entry with multiple lines
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const journalEntry = await api.postJournalEntry({
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date: new Date(),
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description: 'Monthly salary payments',
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reference: 'SAL-2024-03',
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lines: [
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{ accountNumber: '6000', debit: 5000.00, description: 'Gross salary' },
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{ accountNumber: '6100', debit: 1000.00, description: 'Social security employer' },
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{ accountNumber: '1800', credit: 1500.00, description: 'Tax withholding' },
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{ accountNumber: '1200', credit: 4500.00, description: 'Net payment' }
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]
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});
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```
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### 📊 Generating Financial Reports
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```typescript
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// Trial Balance (Summen- und Saldenliste)
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const trialBalance = await api.generateTrialBalance({
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dateFrom: new Date('2024-01-01'),
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dateTo: new Date('2024-12-31')
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});
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// Income Statement (GuV - Gewinn- und Verlustrechnung)
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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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});
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// Balance Sheet (Bilanz)
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const balanceSheet = await api.generateBalanceSheet({
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date: new Date('2024-12-31')
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});
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// General Ledger Export
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const generalLedger = await api.generateGeneralLedger({
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dateFrom: new Date('2024-01-01'),
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dateTo: new Date('2024-12-31')
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});
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// Cash Flow Statement
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const cashFlow = await api.generateCashFlowStatement({
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dateFrom: new Date('2024-01-01'),
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dateTo: new Date('2024-12-31')
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});
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```
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## 🏗️ Core Features
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### Account Management
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```typescript
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// Create custom accounts
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const account = await api.createAccount({
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accountNumber: '1299',
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accountName: 'PayPal Business',
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accountClass: 1,
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accountType: 'asset',
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description: 'PayPal business account for online payments',
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isActive: true
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});
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// Batch create multiple accounts for efficiency
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const accounts = await api.createBatchAccounts([
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{ accountNumber: '1298', accountName: 'Stripe Account', accountClass: 1, accountType: 'asset' },
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{ accountNumber: '1297', accountName: 'Wise Business', accountClass: 1, accountType: 'asset' }
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]);
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// Search accounts by name or number
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const accounts = await api.searchAccounts('bank');
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// Get account with full details
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const account = await api.getAccount('1200');
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// Update account information
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await api.updateAccount('1200', {
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accountName: 'Main Business Bank Account',
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description: 'Primary operating account'
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});
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// Get account balance with running totals
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const balance = await api.getAccountBalance('1200');
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console.log(`Balance: €${balance.balance}`);
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console.log(`Total Debits: €${balance.debitTotal}`);
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console.log(`Total Credits: €${balance.creditTotal}`);
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// List accounts by classification
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const assetAccounts = await api.getAccountsByType('asset');
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const class4Accounts = await api.getAccountsByClass(4);
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// Paginated account access for large datasets
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const pagedAccounts = await api.getAccountsPaginated({
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page: 1,
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limit: 50,
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sortBy: 'accountNumber',
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sortOrder: 'asc'
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});
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```
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### Transaction Management
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```typescript
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// Get transaction by ID
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const transaction = await api.getTransaction(transactionId);
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// Get transaction history with filtering
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const transactions = await api.listTransactions({
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accountNumber: '1200',
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dateFrom: new Date('2024-01-01'),
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dateTo: new Date('2024-12-31'),
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minAmount: 100,
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maxAmount: 10000
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});
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// Get all transactions for a specific account
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const accountTransactions = await api.getAccountTransactions('1200', {
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dateFrom: new Date('2024-01-01'),
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dateTo: new Date('2024-12-31')
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});
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// Reverse transactions (Storno)
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const reversal = await api.reverseTransaction(transactionId);
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// Reverse complex journal entries
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const journalReversal = await api.reverseJournalEntry(journalEntryId);
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// Batch processing for performance
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const batchResults = await api.postBatchTransactions([
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{ date: new Date(), debitAccount: '1200', creditAccount: '8400', amount: 100 },
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{ date: new Date(), debitAccount: '1200', creditAccount: '8400', amount: 200 },
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{ date: new Date(), debitAccount: '1200', creditAccount: '8400', amount: 300 }
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]);
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// Paginated access for large datasets
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const pagedTransactions = await api.getTransactionsPaginated({
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page: 1,
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limit: 50,
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sortBy: 'date',
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sortOrder: 'desc'
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});
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// Find unbalanced transactions for audit
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const unbalanced = await api.getUnbalancedTransactions();
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```
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## 📚 SKR03 vs SKR04: Which One to Choose?
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### SKR03 - Process Structure Principle (Prozessgliederungsprinzip)
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**Best for:** 🛍️ Trading companies, 💼 Service providers, 🏪 Retail businesses
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- Accounts organized by **business process flow**
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- Easier mapping to operational workflows
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- Natural progression from purchasing → inventory → sales
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- Popular with small to medium enterprises
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### SKR04 - Financial Classification Principle (Abschlussgliederungsprinzip)
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**Best for:** 🏭 Manufacturing companies, 🏗️ Large corporations, 📈 Public companies
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- Accounts organized by **financial statement structure**
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- Direct mapping to balance sheet and P&L positions
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- Simplified financial reporting and analysis
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- Preferred by auditors and financial institutions
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## 🎯 Account Structure
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Both SKR standards follow the same 4-digit hierarchical structure:
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```
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[0-9] → Account Class (Kontenklasse)
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[0-9] → Account Group (Kontengruppe)
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[0-9] → Account Subgroup (Kontenuntergruppe)
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[0-9] → Individual Account (Einzelkonto)
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```
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### Account Classes Overview
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| Class | SKR03 Description | SKR04 Description | Type |
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|-------|------------------|-------------------|------|
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| **0** | Fixed Assets (Anlagevermögen) | Fixed Assets | Asset |
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| **1** | Current Assets (Umlaufvermögen) | Financial & Current Assets | Asset |
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| **2** | Equity (Eigenkapital) | Expenses Part 1 | Equity/Expense |
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| **3** | Liabilities (Fremdkapital) | Expenses Part 2 | Liability/Expense |
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| **4** | Operating Income (Betriebliche Erträge) | Revenues Part 1 | Revenue |
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| **5** | Material Costs (Materialaufwand) | Revenues Part 2 | Expense/Revenue |
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| **6** | Operating Expenses (Betriebsaufwand) | Special Accounts | Expense |
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| **7** | Other Costs (Weitere Aufwendungen) | Cost Accounting | Expense |
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| **8** | Income (Erträge) | Free for Use (Custom) | Revenue |
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| **9** | Closing Accounts (Abschlusskonten) | Equity & Closing | System |
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## 🔧 Advanced Features
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### Period Management
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```typescript
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// Close accounting period with automatic adjustments
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await api.closePeriod('2024-01', {
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performYearEndAdjustments: true,
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generateReports: true
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});
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// Recalculate all account balances
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await api.recalculateBalances();
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```
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### Data Import/Export
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```typescript
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// Import accounts from CSV
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const importedCount = await api.importAccountsFromCSV(csvContent);
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// Export accounts to CSV
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const csvExport = await api.exportAccountsToCSV();
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// Export to DATEV format (for tax advisors)
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const datevExport = await api.exportToDATEV({
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dateFrom: new Date('2024-01-01'),
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dateTo: new Date('2024-12-31')
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});
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// Export reports to CSV
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const reportCsv = await api.exportReportToCSV('income_statement', {
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dateFrom: new Date('2024-01-01'),
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dateTo: new Date('2024-12-31')
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});
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```
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### Validation & Integrity
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```typescript
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// Find unbalanced transactions
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const unbalanced = await api.getUnbalancedTransactions();
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// Validate double-entry before posting
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const isValid = await api.validateDoubleEntry({
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debitAccount: '1000',
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creditAccount: '8400',
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amount: 100
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});
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// The API automatically validates all journal entries
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// Will throw error if entry is unbalanced
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try {
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await api.postJournalEntry({
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date: new Date(),
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lines: [
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{ accountNumber: '1000', debit: 100 },
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{ accountNumber: '8400', credit: 99 } // Unbalanced!
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]
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});
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} catch (error) {
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console.error('Journal entry is not balanced!');
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}
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```
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### Utility Functions
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```typescript
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// Get SKR type description for account classes
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const classDesc = api.getAccountClassDescription(4);
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// Returns: "Operating Income (SKR03)" or "Revenues Part 1 (SKR04)"
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// Get current SKR type
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const skrType = api.getSKRType(); // Returns: 'SKR03' or 'SKR04'
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```
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## 🛡️ Type Safety
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Full TypeScript support with comprehensive type definitions:
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```typescript
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import type {
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TSKRType,
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IAccountData,
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ITransactionData,
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IJournalEntry,
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IJournalEntryLine,
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ITrialBalanceReport,
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IIncomeStatement,
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IBalanceSheet,
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IAccountFilter,
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ITransactionFilter,
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IPaginationParams,
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IAccountBalance,
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ICashFlowStatement,
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IGeneralLedger
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} from '@fin.cx/skr';
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// All operations are fully typed
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const account: IAccountData = {
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accountNumber: '1200',
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accountName: 'Bank Account',
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accountClass: 1,
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accountType: 'asset',
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skrType: 'SKR03',
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isActive: true
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};
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// TypeScript will catch errors at compile time
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const filter: IAccountFilter = {
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accountType: 'asset',
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isActive: true,
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accountClass: 1
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};
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// Journal entries are validated at type level
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const journalEntry: IJournalEntry = {
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date: new Date(),
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description: 'Year-end closing',
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lines: [
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{ accountNumber: '8400', debit: 0, credit: 1000 },
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{ accountNumber: '9000', debit: 1000, credit: 0 }
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]
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};
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```
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## 🌟 Real-World Example: Complete Annual Closing
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Here's how to perform a complete Jahresabschluss (annual financial closing):
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```typescript
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import { SkrApi } from '@fin.cx/skr';
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async function performJahresabschluss() {
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const api = new SkrApi({
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mongoDbUrl: process.env.MONGODB_URL!,
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dbName: 'company_accounting'
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});
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await api.initialize('SKR04'); // Using SKR04 for better reporting structure
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// 1. Post year-end adjustments
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const adjustments = await api.postJournalEntry({
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date: new Date('2024-12-31'),
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description: 'Jahresabschlussbuchungen',
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reference: 'JA-2024',
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lines: [
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// Depreciation (AfA)
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{ accountNumber: '3700', debit: 10000, description: 'AfA auf Anlagen' },
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{ accountNumber: '0210', credit: 10000, description: 'Wertberichtigung Gebäude' },
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// Provisions (Rückstellungen)
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{ accountNumber: '3500', debit: 5000, description: 'Bildung Rückstellungen' },
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{ accountNumber: '0800', credit: 5000, description: 'Sonstige Rückstellungen' },
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// VAT clearing
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{ accountNumber: '1771', debit: 19000, description: 'USt-Saldo' },
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{ accountNumber: '1571', credit: 17000, description: 'Vorsteuer-Saldo' },
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{ accountNumber: '1700', credit: 2000, description: 'USt-Zahllast' }
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]
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});
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// 2. Generate financial statements
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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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});
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const balanceSheet = await api.generateBalanceSheet({
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date: new Date('2024-12-31')
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});
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const trialBalance = await api.generateTrialBalance({
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dateFrom: new Date('2024-01-01'),
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dateTo: new Date('2024-12-31')
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});
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const cashFlow = await api.generateCashFlowStatement({
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dateFrom: new Date('2024-01-01'),
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dateTo: new Date('2024-12-31')
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});
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// 3. Export for tax advisor
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const datevExport = await api.exportToDATEV({
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dateFrom: new Date('2024-01-01'),
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dateTo: new Date('2024-12-31')
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});
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// 4. Close the period
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await api.closePeriod('2024-12', {
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performYearEndAdjustments: true,
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generateReports: true
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});
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console.log('=== Jahresabschluss 2024 ===');
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console.log(`Umsatz: €${incomeStatement.totalRevenue}`);
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console.log(`Aufwendungen: €${incomeStatement.totalExpenses}`);
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console.log(`Jahresergebnis: €${incomeStatement.netIncome}`);
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console.log(`Bilanzsumme: €${balanceSheet.assets.totalAssets}`);
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console.log(`Cash Flow: €${cashFlow.netCashFlow}`);
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console.log(incomeStatement.netIncome > 0 ? '✅ Gewinn!' : '📉 Verlust');
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await api.close();
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}
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performJahresabschluss().catch(console.error);
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```
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## 🚦 API Reference
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### Main Classes
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| Class | Description |
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|-------|-------------|
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| **`SkrApi`** | Main API entry point for all operations |
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| **`ChartOfAccounts`** | Account management and initialization |
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| **`Ledger`** | General ledger and transaction posting with SKR validation |
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| **`Reports`** | Financial reporting and exports |
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| **`Account`** | Account model with balance tracking |
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| **`Transaction`** | Double-entry transaction model |
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| **`JournalEntry`** | Complex multi-line journal entries |
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### Key Methods
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| Method | Description |
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|--------|-------------|
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| `initialize(skrType)` | Initialize with SKR03 or SKR04 |
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| `postTransaction(data)` | Post a simple two-line transaction |
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| `postJournalEntry(data)` | Post complex multi-line journal entry |
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| `postBatchTransactions(transactions)` | Post multiple transactions efficiently |
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| `reverseTransaction(id)` | Create reversal (Storno) entry |
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| `reverseJournalEntry(id)` | Reverse complex journal entries |
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| `generateTrialBalance(params)` | Generate Summen- und Saldenliste |
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| `generateIncomeStatement(params)` | Generate GuV (P&L) statement |
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| `generateBalanceSheet(params)` | Generate Bilanz (balance sheet) |
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| `generateCashFlowStatement(params)` | Generate cash flow statement |
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| `generateGeneralLedger(params)` | Generate complete general ledger |
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| `exportToDATEV(params)` | Export DATEV-compatible data |
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| `closePeriod(period, options)` | Close accounting period |
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| `recalculateBalances()` | Recalculate all account balances |
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| `validateDoubleEntry(data)` | Validate transaction before posting |
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| `getUnbalancedTransactions()` | Find integrity issues |
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| `createBatchAccounts(accounts)` | Create multiple accounts at once |
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## 🏆 Why Developers Love It
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- **🎯 Zero Configuration**: Pre-configured SKR03/SKR04 accounts out of the box
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- **🔄 Automatic Validation**: Never worry about unbalanced entries or wrong account types
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- **📊 Real-time Analytics**: Instant financial insights with live balance updates
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- **🛡️ SKR Compliance**: Validates against official SKR standards automatically
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- **🚀 High Performance**: Optimized MongoDB queries and batch operations
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- **📚 German Compliance**: Full HGB/GoBD compliance built-in
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- **🤝 Type Safety**: Complete TypeScript definitions prevent runtime errors
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- **🔍 Smart Validation**: Warns about non-standard accounts and type mismatches
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## 📋 Requirements
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- **Node.js** >= 18.0.0
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- **MongoDB** >= 5.0
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- **TypeScript** >= 5.0 (for development)
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## 🔬 Testing
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The module includes comprehensive test coverage with real-world scenarios:
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```bash
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# Run all tests
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pnpm test
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# Run specific test suites
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pnpm test test/test.skr03.ts # SKR03 functionality
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pnpm test test/test.skr04.ts # SKR04 functionality
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pnpm test test/test.jahresabschluss.skr03.ts # Annual closing SKR03
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pnpm test test/test.jahresabschluss.skr04.ts # Annual closing SKR04
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```
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## License and Legal Information
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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.
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**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.
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### Trademarks
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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.
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### Company Information
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Task Venture Capital GmbH
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Registered at District court Bremen HRB 35230 HB, Germany
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For any legal inquiries or if you require further information, please contact us via email at hello@task.vc.
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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. |