@classytic/ledger-bd 0.1.1 → 0.2.0

package/dist/index.d.mts

@@ -1,5 +1,5 @@
-import * as _classytic_ledger0 from "@classytic/ledger";
-import { AccountType, TaxCode, TaxCodesByRegion, TaxReportTemplate } from "@classytic/ledger";
+import * as _$_classytic_ledger0 from "@classytic/ledger";
+import { AccountType } from "@classytic/ledger";
 
 //#region src/accounts/assets.d.ts
 declare const CURRENT_ASSETS: AccountType[];
@@ -53,6 +53,59 @@ declare const ALL_TAX_ACCOUNTS: AccountType[];
 /** Complete flat array of all BD account types + tax sub-accounts + group labels */
 declare const BD_ACCOUNT_TYPES: readonly AccountType[];
 //#endregion
+//#region src/tax/types.d.ts
+/**
+ * Local tax type definitions for the BD pack's raw tax data exports.
+ *
+ * These were previously imported from `@classytic/ledger` but the ledger
+ * dropped tax interfaces in 0.7.0 (tax is intentionally separate — see
+ * `@classytic/bd-tax`). The pack still ships the BD VAT/TDS code table
+ * and Mushak 9.1 return template as raw data so the future `bd-tax`
+ * package (or any consumer wiring tax themselves) can pick them up.
+ *
+ * These types will eventually move to `@classytic/bd-tax` and be
+ * re-exported from there. Defined locally here in the meantime to keep
+ * the pack self-contained.
+ */
+interface TaxRepartitionLine {
+  readonly factor: number;
+  readonly accountRole: string;
+  readonly gridCode?: string | number;
+  readonly label?: string;
+  readonly documentTypes?: readonly ('invoice' | 'refund' | 'payment')[];
+}
+type TaxExigibility = 'accrual' | 'cash';
+interface TaxCode {
+  readonly code: string;
+  readonly name: string;
+  readonly taxType: string;
+  readonly rate: number;
+  readonly direction: 'collected' | 'recoverable' | 'paid';
+  readonly province?: string;
+  readonly reportLines?: readonly number[];
+  readonly description: string;
+  readonly active: boolean;
+  readonly repartition?: readonly TaxRepartitionLine[];
+  readonly exigibility?: TaxExigibility;
+}
+interface TaxCodesByRegion {
+  readonly [region: string]: readonly string[];
+}
+interface TaxReportLine {
+  readonly line: number | string;
+  readonly name: string;
+  readonly description: string;
+  readonly type: 'input' | 'calculated' | 'manual';
+  readonly calculate?: (data: Record<string | number, number>) => number;
+  readonly section: string;
+}
+interface TaxReportTemplate {
+  readonly name: string;
+  readonly lines: Readonly<Record<string | number, TaxReportLine>>;
+  calculate(inputData: Record<string | number, number>, manualData?: Record<string | number, number>): Record<string | number, number>;
+  summarize(calculated: Record<string | number, number>): Record<string, unknown>;
+}
+//#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') */
@@ -90,8 +143,19 @@ declare const ALL_DIVISIONS: ("Dhaka" | "Chittagong" | "Rajshahi" | "Khulna" | "
 /**
  * @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.
+ * Provides the BFRS-aligned chart of accounts (~600+ types) and BD-specific
+ * accounting conventions for `@classytic/ledger`.
+ *
+ * **Scope of this package:** chart of accounts, journal templates, retained
+ * earnings + COGS conventions. **Tax (VAT, TDS, VDS, SD, Mushak returns,
+ * income-tax slabs, etc.) lives in a sister package: `@classytic/bd-tax`.**
+ *
+ * The BD VAT/TDS/SD code tables and the Mushak 9.1 return template that
+ * shipped pre-0.7 are still re-exported as raw data so the future
+ * `@classytic/bd-tax` package (or any consumer wiring tax themselves) can
+ * import them — but they are **not** wired into `defineCountryPack` because
+ * `@classytic/ledger@0.7+` no longer carries tax interfaces in its
+ * `CountryPack` contract.
  *
  * @example
  * ```typescript
@@ -99,14 +163,17 @@ declare const ALL_DIVISIONS: ("Dhaka" | "Chittagong" | "Rajshahi" | "Khulna" | "
  * import { bangladeshPack } from '@classytic/ledger-bd';
  *
  * const accounting = createAccountingEngine({
+ *   mongoose,
  *   country: bangladeshPack,
  *   currency: 'BDT',
  *   multiTenant: { orgField: 'business', orgRef: 'Business' },
  * });
+ *
+ * // Need NBR Mushak filing? Wire @classytic/bd-tax separately.
  * ```
  *
  * @module @classytic/ledger-bd
  */
-declare const bangladeshPack: _classytic_ledger0.CountryPack;
+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 };

package/dist/index.mjs

@@ -317,6 +317,15 @@ const CURRENT_ASSETS = [
 		isTotal: false,
 		cashFlowCategory: null
 	},
+	{
+		code: "1157",
+		name: "VAT Cash-Basis Transition",
+		category: A$2,
+		description: "Holding account for VAT recognized at invoice time but only payable to NBR after customer payment is received (cash-basis exigibility, Section 16 VAT & SD Act 2012). Cleared by ledger’s cashBasisRealize plugin on payment matching.",
+		parentCode: "Current Assets",
+		isTotal: false,
+		cashFlowCategory: null
+	},
 	{
 		code: "1161",
 		name: "Raw Materials",
@@ -5912,7 +5921,14 @@ const VAT_CODES = {
 		province: "National",
 		reportLines: [1, 2],
 		description: "Standard rate VAT at 15% with full input credit",
-		active: true
+		active: true,
+		repartition: [{
+			factor: 1,
+			accountRole: "collected",
+			gridCode: 2,
+			label: "VAT Output 15%"
+		}],
+		exigibility: "accrual"
 	},
 	"BD-VAT-10": {
 		code: "BD-VAT-10",
@@ -6316,8 +6332,19 @@ const BD_DIVISIONS = ALL_DIVISIONS;
 /**
 * @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.
+* Provides the BFRS-aligned chart of accounts (~600+ types) and BD-specific
+* accounting conventions for `@classytic/ledger`.
+*
+* **Scope of this package:** chart of accounts, journal templates, retained
+* earnings + COGS conventions. **Tax (VAT, TDS, VDS, SD, Mushak returns,
+* income-tax slabs, etc.) lives in a sister package: `@classytic/bd-tax`.**
+*
+* The BD VAT/TDS/SD code tables and the Mushak 9.1 return template that
+* shipped pre-0.7 are still re-exported as raw data so the future
+* `@classytic/bd-tax` package (or any consumer wiring tax themselves) can
+* import them — but they are **not** wired into `defineCountryPack` because
+* `@classytic/ledger@0.7+` no longer carries tax interfaces in its
+* `CountryPack` contract.
 *
 * @example
 * ```typescript
@@ -6325,10 +6352,13 @@ const BD_DIVISIONS = ALL_DIVISIONS;
 * import { bangladeshPack } from '@classytic/ledger-bd';
 *
 * const accounting = createAccountingEngine({
+*   mongoose,
 *   country: bangladeshPack,
 *   currency: 'BDT',
 *   multiTenant: { orgField: 'business', orgRef: 'Business' },
 * });
+*
+* // Need NBR Mushak filing? Wire @classytic/bd-tax separately.
 * ```
 *
 * @module @classytic/ledger-bd
@@ -6338,13 +6368,60 @@ const bangladeshPack = defineCountryPack({
 	name: "Bangladesh",
 	defaultCurrency: "BDT",
 	accountTypes: BD_ACCOUNT_TYPES,
-	taxCodes: ALL_TAX_CODES,
-	taxCodesByRegion: TAX_CODES_BY_DIVISION,
-	regions: BD_DIVISIONS,
-	taxReport: mushakReturnTemplate,
 	retainedEarningsAccountCode: "3310",
 	currentYearEarningsCode: "3311",
-	cogsGroupCode: "Cost of Sales"
+	cogsGroupCode: "Cost of Sales",
+	journalTemplates: [
+		{
+			code: "SALES",
+			name: "Mushak Sales",
+			journalType: "SALES",
+			kind: "sale",
+			sequencePrefix: "INV"
+		},
+		{
+			code: "PURCHASE",
+			name: "Purchase Mushak",
+			journalType: "PURCHASES",
+			kind: "purchase",
+			sequencePrefix: "BILL"
+		},
+		{
+			code: "BANK",
+			name: "Bank",
+			journalType: "CASH_RECEIPTS",
+			kind: "bank",
+			sequencePrefix: "BNK"
+		},
+		{
+			code: "CASH",
+			name: "Cash",
+			journalType: "CASH_PAYMENTS",
+			kind: "cash",
+			sequencePrefix: "CSH"
+		},
+		{
+			code: "VDS",
+			name: "VDS Withholding",
+			journalType: "TAX",
+			kind: "general",
+			sequencePrefix: "VDS"
+		},
+		{
+			code: "TDS",
+			name: "TDS Withholding",
+			journalType: "TAX",
+			kind: "general",
+			sequencePrefix: "TDS"
+		},
+		{
+			code: "MISC",
+			name: "Miscellaneous",
+			journalType: "MISC",
+			kind: "general",
+			sequencePrefix: "JE"
+		}
+	]
 });
 //#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 };

package/package.json

@@ -1,6 +1,6 @@
 {
   "name": "@classytic/ledger-bd",
-  "version": "0.1.1",
+  "version": "0.2.0",
   "description": "Bangladesh country pack for @classytic/ledger — BFRS chart of accounts, NBR VAT/TDS tax codes, Mushak 9.1 return",
   "type": "module",
   "sideEffects": false,
@@ -33,7 +33,7 @@
   "author": "Classytic <classytic.dev@gmail.com> (https://github.com/classytic)",
   "license": "MIT",
   "peerDependencies": {
-    "@classytic/ledger": ">=0.2.0"
+    "@classytic/ledger": ">=0.7.0"
   },
   "engines": {
     "node": ">=22"
@@ -48,7 +48,7 @@
     "release": "npm run build && npm run typecheck && npm publish --access public"
   },
   "devDependencies": {
-    "@classytic/ledger": "^0.2.0",
+    "@classytic/ledger": "^0.7.0",
     "@types/node": "^22.0.0",
     "mongodb-memory-server": "^11.0.1",
     "mongoose": "^9.3.3",