@classytic/ledger-bd 0.1.0

package/LICENSE

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+MIT License
+
+Copyright (c) 2026 Classytic
+
+Permission is hereby granted, free of charge, to any person obtaining a copy
+of this software and associated documentation files (the "Software"), to deal
+in the Software without restriction, including without limitation the rights
+to use, copy, modify, merge, publish, distribute, sublicense, and/or sell
+copies of the Software, and to permit persons to whom the Software is
+furnished to do so, subject to the following conditions:
+
+The above copyright notice and this permission notice shall be included in all
+copies or substantial portions of the Software.
+
+THE SOFTWARE IS PROVIDED "AS IS", WITHOUT WARRANTY OF ANY KIND, EXPRESS OR
+IMPLIED, INCLUDING BUT NOT LIMITED TO THE WARRANTIES OF MERCHANTABILITY,
+FITNESS FOR A PARTICULAR PURPOSE AND NONINFRINGEMENT. IN NO EVENT SHALL THE
+AUTHORS OR COPYRIGHT HOLDERS BE LIABLE FOR ANY CLAIM, DAMAGES OR OTHER
+LIABILITY, WHETHER IN AN ACTION OF CONTRACT, TORT OR OTHERWISE, ARISING FROM,
+OUT OF OR IN CONNECTION WITH THE SOFTWARE OR THE USE OR OTHER DEALINGS IN THE
+SOFTWARE.

package/README.md

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+# @classytic/ledger-bd
+
+Bangladesh country pack for [@classytic/ledger](../ledger) -- BFRS-aligned chart of accounts, NBR VAT/TDS tax codes, and Mushak 9.1 return template.
+
+## Install
+
+```bash
+npm install @classytic/ledger-bd @classytic/ledger
+```
+
+## Quick Start
+
+```typescript
+import { createAccountingEngine } from '@classytic/ledger';
+import { bangladeshPack } from '@classytic/ledger-bd';
+
+const accounting = createAccountingEngine({
+  country: bangladeshPack,
+  currency: 'BDT',
+  multiTenant: { orgField: 'business', orgRef: 'Business' },
+  fiscalYearStartMonth: 7, // BD government FY: July–June (use 1 for Jan–Dec)
+});
+```
+
+> **Fiscal year is not hardcoded** — set `fiscalYearStartMonth` per your business needs.
+> Most BD businesses use `7` (July–June, government FY). Banks may use `1` (January–December).
+
+## What's Included
+
+### Chart of Accounts (~610 account types)
+
+BFRS-aligned account types covering every major Bangladesh industry (garments/RMG, pharma, agriculture, IT, banking, NGO, real estate, and more).
+
+| Category | Code range | Count |
+|---|---|---|
+| Assets | 1xxx | ~170 |
+| Liabilities | 2xxx | ~90 |
+| Equity | 3xxx | ~32 |
+| Revenue | 4xxx | ~97 |
+| Cost of Sales | 5xxx | ~66 |
+| Operating Expenses | 6xxx | ~154 |
+
+```typescript
+import {
+  ASSETS, LIABILITIES, EQUITY, REVENUE, COGS, EXPENSES,
+  CURRENT_ASSETS, NON_CURRENT_ASSETS,
+  CURRENT_LIABILITIES, NON_CURRENT_LIABILITIES,
+  SALES_REVENUE, INDUSTRY_REVENUE, BANKING_REVENUE, NGO_REVENUE, OTHER_INCOME,
+  DIRECT_MATERIALS, DIRECT_LABOR, MANUFACTURING_OVERHEAD, COST_OF_SERVICES, PURCHASES,
+  EMPLOYEE_COSTS, PREMISES_COSTS, ADMIN_EXPENSES, SELLING_DISTRIBUTION,
+  FINANCIAL_EXPENSES, DEPRECIATION, PROVISIONS, OTHER_OPERATING, TAX_EXPENSE,
+} from '@classytic/ledger-bd';
+```
+
+### Tax Codes
+
+| Code | Name | Rate | Direction |
+|---|---|---|---|
+| BD-VAT-15 | VAT Standard 15% | 15% | collected |
+| BD-VAT-10 | VAT Reduced 10% | 10% | collected |
+| BD-VAT-7.5 | VAT Reduced 7.5% | 7.5% | collected |
+| BD-VAT-5 | VAT Reduced 5% | 5% | collected |
+| BD-TOT-4 | Turnover Tax 4% | 4% | collected |
+| BD-VAT-0 | Zero-rated (Export) | 0% | collected |
+| BD-EXEMPT | VAT Exempt | 0% | collected |
+| BD-VIN-15 | VAT Input Credit 15% | 15% | recoverable |
+| BD-TDS-CONT | TDS on Contractors | 5% | paid |
+| BD-TDS-PROF | TDS on Professional Fees | 10% | paid |
+| BD-TDS-RENT | TDS on Rent | 5% | paid |
+| BD-TDS-INT | TDS on Interest | 10% | paid |
+| BD-TDS-DIV | TDS on Dividends | 10% | paid |
+| BD-TDS-COMM | TDS on Commission | 10% | paid |
+| BD-TDS-ADV | TDS on Advertising | 4% | paid |
+| BD-TDS-IMP | AIT on Imports | 5% | paid |
+| BD-SD | Supplementary Duty | varies | collected |
+
+```typescript
+import { TAX_CODES, getTaxCodeDetails } from '@classytic/ledger-bd';
+
+const vat15 = getTaxCodeDetails('BD-VAT-15');
+// { code: 'BD-VAT-15', rate: 0.15, direction: 'collected', ... }
+```
+
+### Mushak 9.1 VAT Return
+
+The pack includes a complete Mushak 9.1 monthly VAT return template (19 lines) that maps tax codes to the correct report lines.
+
+```typescript
+import { mushakReturnTemplate } from '@classytic/ledger-bd';
+
+// Generate the return via the accounting engine
+const vatReturn = await accounting.taxReport.generate({
+  organizationId,
+  dateOption: 'month',
+  dateValue: '2026-03',
+});
+```
+
+### Administrative Divisions
+
+All 8 Bangladesh divisions with tax-code mappings:
+
+```typescript
+import { DIVISIONS, ALL_DIVISIONS } from '@classytic/ledger-bd';
+```
+
+## Documentation
+
+See the [@classytic/ledger](https://github.com/classytic/fajr/tree/main/packages/ledger) package for full engine documentation.
+
+## License
+
+MIT

package/dist/index.d.mts

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+import * as _classytic_ledger0 from "@classytic/ledger";
+import { AccountType, TaxCode, TaxCodesByRegion, TaxReportTemplate } from "@classytic/ledger";
+
+//#region src/accounts/assets.d.ts
+declare const CURRENT_ASSETS: AccountType[];
+declare const NON_CURRENT_ASSETS: AccountType[];
+declare const ASSETS: AccountType[];
+//#endregion
+//#region src/accounts/liabilities.d.ts
+declare const CURRENT_LIABILITIES: AccountType[];
+declare const NON_CURRENT_LIABILITIES: AccountType[];
+declare const LIABILITIES: AccountType[];
+//#endregion
+//#region src/accounts/equity.d.ts
+declare const EQUITY: AccountType[];
+//#endregion
+//#region src/accounts/revenue.d.ts
+declare const SALES_REVENUE: AccountType[];
+declare const INDUSTRY_REVENUE: AccountType[];
+declare const BANKING_REVENUE: AccountType[];
+declare const NGO_REVENUE: AccountType[];
+declare const OTHER_INCOME: AccountType[];
+declare const REVENUE: AccountType[];
+//#endregion
+//#region src/accounts/cogs.d.ts
+declare const DIRECT_MATERIALS: AccountType[];
+declare const DIRECT_LABOR: AccountType[];
+declare const MANUFACTURING_OVERHEAD: AccountType[];
+declare const COST_OF_SERVICES: AccountType[];
+declare const PURCHASES: AccountType[];
+declare const COGS: AccountType[];
+//#endregion
+//#region src/accounts/expenses.d.ts
+declare const EMPLOYEE_COSTS: AccountType[];
+declare const PREMISES_COSTS: AccountType[];
+declare const ADMIN_EXPENSES: AccountType[];
+declare const SELLING_DISTRIBUTION: AccountType[];
+declare const FINANCIAL_EXPENSES: AccountType[];
+declare const DEPRECIATION: AccountType[];
+declare const PROVISIONS: AccountType[];
+declare const OTHER_OPERATING: AccountType[];
+declare const TAX_EXPENSE: AccountType[];
+declare const EXPENSES: AccountType[];
+//#endregion
+//#region src/accounts/tax.d.ts
+declare const VAT_LIABILITY_ACCOUNTS: AccountType[];
+declare const VAT_ASSET_ACCOUNTS: AccountType[];
+declare const TDS_LIABILITY_ACCOUNTS: AccountType[];
+declare const VDS_LIABILITY_ACCOUNTS: AccountType[];
+declare const ALL_TAX_ACCOUNTS: AccountType[];
+//#endregion
+//#region src/accounts/index.d.ts
+/** Complete flat array of all BD account types + tax sub-accounts + group labels */
+declare const BD_ACCOUNT_TYPES: readonly AccountType[];
+//#endregion
+//#region src/tax/codes.d.ts
+declare const ALL_TAX_CODES: Readonly<Record<string, TaxCode>>;
+/** Look up a tax code by its code string. e.g. getTaxCodeDetails('BD-VAT-15') */
+declare function getTaxCodeDetails(code: string): TaxCode | null;
+//#endregion
+//#region src/tax/mushak-return.d.ts
+declare const mushakReturnTemplate: TaxReportTemplate;
+//#endregion
+//#region src/tax/index.d.ts
+/**
+ * Tax codes by division — Bangladesh has a national VAT/TDS system,
+ * so all divisions share the same codes. This mapping exists for
+ * consistency with the CountryPack interface.
+ */
+declare const TAX_CODES_BY_DIVISION: TaxCodesByRegion;
+declare const BD_DIVISIONS: ("Dhaka" | "Chittagong" | "Rajshahi" | "Khulna" | "Barisal" | "Sylhet" | "Rangpur" | "Mymensingh")[];
+//#endregion
+//#region src/divisions.d.ts
+/**
+ * Bangladesh Administrative Divisions
+ */
+declare const DIVISIONS: Readonly<{
+  DHAKA: "Dhaka";
+  CHITTAGONG: "Chittagong";
+  RAJSHAHI: "Rajshahi";
+  KHULNA: "Khulna";
+  BARISAL: "Barisal";
+  SYLHET: "Sylhet";
+  RANGPUR: "Rangpur";
+  MYMENSINGH: "Mymensingh";
+}>;
+declare const ALL_DIVISIONS: ("Dhaka" | "Chittagong" | "Rajshahi" | "Khulna" | "Barisal" | "Sylhet" | "Rangpur" | "Mymensingh")[];
+//#endregion
+//#region src/index.d.ts
+/**
+ * @classytic/ledger-bd — Bangladesh Country Pack
+ *
+ * Provides BFRS-aligned chart of accounts (~500+ types), NBR VAT/TDS tax codes,
+ * Mushak 9.1 return template, and coverage for every major BD industry.
+ *
+ * @example
+ * ```typescript
+ * import { createAccountingEngine } from '@classytic/ledger';
+ * import { bangladeshPack } from '@classytic/ledger-bd';
+ *
+ * const accounting = createAccountingEngine({
+ *   country: bangladeshPack,
+ *   currency: 'BDT',
+ *   multiTenant: { orgField: 'business', orgRef: 'Business' },
+ * });
+ * ```
+ *
+ * @module @classytic/ledger-bd
+ */
+declare const bangladeshPack: _classytic_ledger0.CountryPack;
+//#endregion
+export { ADMIN_EXPENSES, ALL_DIVISIONS, ALL_TAX_ACCOUNTS, ASSETS, BANKING_REVENUE, BD_ACCOUNT_TYPES, BD_DIVISIONS, COGS, COST_OF_SERVICES, CURRENT_ASSETS, CURRENT_LIABILITIES, DEPRECIATION, DIRECT_LABOR, DIRECT_MATERIALS, DIVISIONS, EMPLOYEE_COSTS, EQUITY, EXPENSES, FINANCIAL_EXPENSES, INDUSTRY_REVENUE, LIABILITIES, MANUFACTURING_OVERHEAD, NGO_REVENUE, NON_CURRENT_ASSETS, NON_CURRENT_LIABILITIES, OTHER_INCOME, OTHER_OPERATING, PREMISES_COSTS, PROVISIONS, PURCHASES, REVENUE, SALES_REVENUE, SELLING_DISTRIBUTION, ALL_TAX_CODES as TAX_CODES, TAX_CODES_BY_DIVISION, TAX_EXPENSE, TDS_LIABILITY_ACCOUNTS, VAT_ASSET_ACCOUNTS, VAT_LIABILITY_ACCOUNTS, VDS_LIABILITY_ACCOUNTS, bangladeshPack, getTaxCodeDetails, mushakReturnTemplate };