@classytic/ledger-bd 0.2.3 → 0.3.0

package/dist/index.mjs

@@ -9,7 +9,8 @@ const CURRENT_ASSETS = [
 		description: "Physical cash held on premises for day-to-day expenses",
 		parentCode: "Current Assets",
 		isTotal: false,
-		cashFlowCategory: null
+		cashFlowCategory: null,
+		isCashAccount: true
 	},
 	{
 		code: "1112",
@@ -18,7 +19,8 @@ const CURRENT_ASSETS = [
 		description: "Foreign currency notes held on premises",
 		parentCode: "Current Assets",
 		isTotal: false,
-		cashFlowCategory: null
+		cashFlowCategory: null,
+		isCashAccount: true
 	},
 	{
 		code: "1113",
@@ -27,7 +29,8 @@ const CURRENT_ASSETS = [
 		description: "Funds in bank current accounts",
 		parentCode: "Current Assets",
 		isTotal: false,
-		cashFlowCategory: null
+		cashFlowCategory: null,
+		isCashAccount: true
 	},
 	{
 		code: "1114",
@@ -36,7 +39,8 @@ const CURRENT_ASSETS = [
 		description: "Funds in bank savings accounts",
 		parentCode: "Current Assets",
 		isTotal: false,
-		cashFlowCategory: null
+		cashFlowCategory: null,
+		isCashAccount: true
 	},
 	{
 		code: "1115",
@@ -45,7 +49,8 @@ const CURRENT_ASSETS = [
 		description: "Short term deposit accounts with banks",
 		parentCode: "Current Assets",
 		isTotal: false,
-		cashFlowCategory: null
+		cashFlowCategory: null,
+		isCashAccount: true
 	},
 	{
 		code: "1116",
@@ -54,7 +59,8 @@ const CURRENT_ASSETS = [
 		description: "Foreign currency bank accounts for export proceeds and LC",
 		parentCode: "Current Assets",
 		isTotal: false,
-		cashFlowCategory: null
+		cashFlowCategory: null,
+		isCashAccount: true
 	},
 	{
 		code: "1117",
@@ -63,7 +69,8 @@ const CURRENT_ASSETS = [
 		description: "Cash being transferred between locations or accounts",
 		parentCode: "Current Assets",
 		isTotal: false,
-		cashFlowCategory: null
+		cashFlowCategory: null,
+		isCashAccount: true
 	},
 	{
 		code: "1118",
@@ -72,7 +79,8 @@ const CURRENT_ASSETS = [
 		description: "Balances in mobile financial service wallets",
 		parentCode: "Current Assets",
 		isTotal: false,
-		cashFlowCategory: null
+		cashFlowCategory: null,
+		isCashAccount: true
 	},
 	{
 		code: "1119",
@@ -81,7 +89,8 @@ const CURRENT_ASSETS = [
 		description: "Statutory reserve balance maintained with central bank (banks only)",
 		parentCode: "Current Assets",
 		isTotal: false,
-		cashFlowCategory: null
+		cashFlowCategory: null,
+		isCashAccount: true
 	},
 	{
 		code: "1120",
@@ -90,7 +99,8 @@ const CURRENT_ASSETS = [
 		description: "Short-term lending to other banks (banks only)",
 		parentCode: "Current Assets",
 		isTotal: false,
-		cashFlowCategory: null
+		cashFlowCategory: null,
+		isCashAccount: true
 	},
 	{
 		code: "1121",
@@ -99,7 +109,8 @@ const CURRENT_ASSETS = [
 		description: "Inter-bank balances (banks only)",
 		parentCode: "Current Assets",
 		isTotal: false,
-		cashFlowCategory: null
+		cashFlowCategory: null,
+		isCashAccount: true
 	},
 	{
 		code: "1122",
@@ -108,7 +119,8 @@ const CURRENT_ASSETS = [
 		description: "Cash loaded in ATM and CDM machines (banks only)",
 		parentCode: "Current Assets",
 		isTotal: false,
-		cashFlowCategory: null
+		cashFlowCategory: null,
+		isCashAccount: true
 	},
 	{
 		code: "1123",
@@ -6271,72 +6283,308 @@ const ALL_TAX_ACCOUNTS = [
 * `accountRepository.resolveAccountId(code)` to fail at runtime.
 */
 const BD_ACCOUNT_CODES = {
+	/**
+	* 1113 — Cash at Bank (Current Account). The normal default for
+	* "where receipts land". NOT 1112 — that's "Cash in Hand (Foreign
+	* Currency)" in this chart, a common mis-mapping in BD ERP setups.
+	*/
 	CASH: "1113",
+	/** 1111 — Cash in Hand (Petty Cash). Use for petty-cash accounts only. */
 	PETTY_CASH: "1111",
+	/** 1123 — Per-register POS till float (cash drawer). */
 	POS_DRAWER: "1123",
+	/** 1124 — POS reconciliation variance (over/short clearing). */
 	POS_OVER_SHORT: "1124",
+	/** 1125 — Payment gateway proceeds awaiting bank settlement. */
 	GATEWAY_CLEARING: "1125",
+	/** 1126 — Mobile money merchant balance (bKash/Nagad/Rocket merchant). */
 	MOBILE_MONEY_MERCHANT: "1126",
+	/** 1127 — COD cash held by courier awaiting remittance. */
 	COD_CLEARING: "1127",
 	AR: "1141",
+	/** 1158 — Net amount due from marketplaces (Daraz/Chaldal/Pickaboo). */
 	MARKETPLACE_RECEIVABLE: "1158",
+	/**
+	* 1159 — Chargeback / Payment Dispute Receivable. Customer-initiated
+	* card-network disputes. Disputed amount held pending network resolution
+	* (typically 30-90 days). Recovered → reversed to cash; lost → written
+	* off via `BAD_DEBT_WRITTEN_OFF` or recovered via `BAD_DEBT_RECOVERY`.
+	*/
 	CHARGEBACK_RECEIVABLE: "1159",
+	/**
+	* 1145 — Receivable from Related Parties.
+	* Used as inter-branch receivable when consolidated reporting needs
+	* explicit settlement balances. For standard inter-branch transfers
+	* the `1179` clearing path is sufficient.
+	*/
 	INTER_BRANCH_RECEIVABLE: "1145",
 	VAT_RECEIVABLE: "1150",
 	ADVANCE_INCOME_TAX: "1151",
+	/**
+	* 1153 — VDS Receivable. The portion of output VAT withheld by a
+	* designated buyer (govt entity / large corporate) and deposited to
+	* NBR on our behalf. Held as an asset until offset against VAT Output
+	* Payable at the monthly return filing.
+	*/
 	VDS_RECEIVABLE: "1153",
 	VAT_CASH_BASIS_TRANSITION: "1157",
 	RAW_MATERIALS: "1161",
 	WIP: "1162",
 	FINISHED_GOODS: "1163",
+	/**
+	* 1164 — Merchandise / Trading Goods. The retail default for stock
+	* movements (procurement, sales COGS, transfers, adjustments). NOTE:
+	* earlier (pre-0.2.2) BFRS audits sometimes confused this with 1165;
+	* `1165` is Packing Materials in this chart.
+	*/
 	MERCHANDISE: "1164",
 	PACKING_MATERIALS: "1165",
 	INVENTORY_IN_TRANSIT: "1179",
 	AP: "2111",
 	BILLS_PAYABLE: "2112",
+	/**
+	* 2113 — Payable to Related Parties.
+	* Mirror of 1145 for intra-company settlements.
+	*/
 	INTER_BRANCH_PAYABLE: "2113",
 	ACCRUED_EXPENSES: "2114",
+	/**
+	* 2122 — Sales / Agent Commission Payable. Accrued obligation to internal
+	* sales reps or external agents on closed sales, awaiting payout cycle.
+	* Distinct from `BD_ACCOUNT_CODES.AP` (general trade payables) so payroll
+	* adjacent obligations report separately.
+	*/
 	COMMISSION_PAYABLE: "2122",
 	FREIGHT_PAYABLE: "2124",
+	/**
+	* 2125 — Goods Received / Invoice Received (GR/IR).
+	* Accrued liability for goods physically received but not yet
+	* billed. Receipt: `Dr Inventory / Cr 2125`. Bill: `Dr 2125 / Cr AP`.
+	* Cleared on 3-way match. SAP/Oracle/ERPNext-aligned placement.
+	*/
 	GR_IR_CLEARING: "2125",
+	/**
+	* 2126 — Transfer Cost Clearing (Inter-Branch).
+	* Capitalization clearing for inter-branch transit costs into
+	* receiver inventory per IAS 2. Receive: `Dr 1164 (goods + transit)
+	* / Cr 1179 (goods) / Cr 2126 (transit)`. Cleared by host against
+	* actual freight invoices.
+	*/
 	TRANSFER_COST_CLEARING: "2126",
+	/** 2127 — Goods returned in transit, awaiting RMA receipt + inspection. */
 	SALES_RETURN_CLEARING: "2127",
+	/** 2128 — Approved customer refund authorized but not yet remitted. */
 	REFUND_PAYABLE: "2128",
+	/** 2129 — Customer pre-paid balance (gift cards, vouchers). */
 	GIFT_CARD_LIABILITY: "2129",
+	/** 2130 — Customer in-store credit balance. */
 	STORE_CREDIT_LIABILITY: "2130",
+	/** 2160 — Outstanding loyalty points valued per IFRS 15. */
 	LOYALTY_POINT_LIABILITY: "2160",
+	/**
+	* 2162 — Reverse Logistics / Returns Processing Payable. Accrued cost
+	* to handle inbound returns: 3PL handling fee, reverse-courier,
+	* restocking, inspection. Distinct from outbound `FREIGHT_PAYABLE` —
+	* this is the inbound/reverse flow accrual.
+	*/
 	REVERSE_LOGISTICS_PAYABLE: "2162",
+	/**
+	* 2191 — Advance from Customers. Customer pre-payments before goods
+	* are delivered (pre-orders, milestone-billed services, deposits).
+	* Cleared to revenue when delivery / performance obligation completes.
+	* Required by IFRS 15 contract-liability presentation.
+	*/
 	CUSTOMER_ADVANCE: "2191",
 	INCOME_TAX_PAYABLE: "2131",
 	VAT_OUTPUT_PAYABLE: "2132",
 	TDS_PAYABLE: "2135",
+	/**
+	* 2136 — VDS Payable. Amount we must remit to NBR when we withhold VDS
+	* from a supplier's payment. Dr here at receipt; Cr to Bank when remitted.
+	* Distinct from 2135 (TDS) — VDS is VAT-side withholding, TDS is income-tax-side.
+	*/
 	VDS_PAYABLE: "2136",
 	SALES_REVENUE: "4111",
+	/**
+	* 4147 — Transport / Freight Revenue. When delivery is sold as a
+	* line-item (Tk 60 delivery charge on the invoice) instead of being
+	* absorbed in product price. Posted gross at sale; the actual delivery
+	* cost flows through `FREIGHT_OUTWARD` separately so margin per
+	* delivery channel stays visible.
+	*/
 	TRANSPORT_REVENUE: "4147",
+	/**
+	* 4159 — Courier / Delivery Service Revenue. Used when the merchant
+	* itself runs the courier leg (own riders, in-house fleet) and bills
+	* the customer for it. Distinct from `TRANSPORT_REVENUE` which is the
+	* generic transport-revenue line — pick whichever the deployment uses.
+	*/
 	COURIER_REVENUE: "4159",
+	/**
+	* 4319 — Restocking Fee Income. Customer-paid fee retained by the
+	* merchant on a return/exchange to cover handling costs. Distinct
+	* from `SALES_REVENUE` (the original goods sale already booked) and
+	* from `MISCELLANEOUS_INCOME` so reporting can break out RMA-specific
+	* monetisation. Posting: `Dr Cash/AR / Cr 4319` for the fee amount;
+	* the goods value flows through the normal refund + COGS-reversal
+	* pipeline independently.
+	*/
 	RESTOCKING_FEE_INCOME: "4319",
+	/**
+	* 4310 — Bad Debt Recovery. Credit booked when a previously written-off
+	* receivable is unexpectedly recovered (chargeback reversal, late COD
+	* remittance, recovered marketplace deduction). Posts: `Dr Cash/Bank /
+	* Cr 4310`. Counterpart of `BAD_DEBT_WRITTEN_OFF`.
+	*/
 	BAD_DEBT_RECOVERY: "4310",
+	/**
+	* 4317 — Write-back of Provisions / Inventory Gain. Credit booked when a
+	* previously expensed loss is reversed because the value is recovered:
+	* physical-count overage (stock found that wasn't on the books), reversal
+	* of an over-stated obsolescence/shrinkage provision, or post-write-off
+	* recovery of inventory. Posts: `Dr Inventory / Cr 4317`. Distinct from
+	* `SHRINKAGE` (6711) which is the loss side — gains MUST NOT be credited
+	* to the loss expense because that creates a misleading credit balance
+	* on a Loss account and inflates profit.
+	*/
 	INVENTORY_GAIN: "4317",
+	/** 5111 — Cost of Goods Sold — Raw Materials */
 	COGS_MATERIALS: "5111",
+	/**
+	* 5116 — Import Cost (duty + freight + insurance). Capitalized to
+	* inventory at landed cost. Use this when a CIF/FOB import flow needs
+	* to roll duty + freight + insurance into the goods cost basis per
+	* IAS 2. For inland inbound freight on domestic purchases use
+	* `CARRIAGE_INWARD`.
+	*/
 	IMPORT_LANDED_COST: "5116",
+	/**
+	* 5117 — Carriage Inward / Freight-In. Inbound freight on domestic
+	* stock receipts. Capitalized to inventory at receipt time so the cost
+	* basis matches IAS 2. Distinct from `FREIGHT_OUTWARD` (sales-side).
+	*/
 	CARRIAGE_INWARD: "5117",
+	/**
+	* 5317 — Packaging Cost (manufacturing). Cost of primary packaging
+	* applied during production (bottles, blister packs, retail boxes).
+	* For dispatch-side packaging (cartons, pallet wrap, courier mailers)
+	* use `PACKAGING_DISPATCH`.
+	*/
 	PACKAGING_PRODUCTION: "5317",
+	/**
+	* 5505 — Customs Duty on Imports. NBR import duty paid at clearance.
+	* Either capitalized into landed cost via `IMPORT_LANDED_COST` or
+	* expensed here when the host doesn't capitalize (small-value imports,
+	* non-resale imports).
+	*/
 	CUSTOMS_DUTY: "5505",
+	/**
+	* 5507 — C&F Agent Commission. Clearing & forwarding agent fee on
+	* imports. Typically capitalized into landed cost. Listed separately
+	* from `COURIER_COD_COMMISSION` because the cost driver (volume of
+	* shipments × cargo weight) and tax treatment (input-VAT eligibility)
+	* differ from last-mile courier commission.
+	*/
 	CF_AGENT_COMMISSION: "5507",
+	/**
+	* 6302 — Postage & Courier (admin). Admin-side postage for documents,
+	* sample dispatches, internal mail. NOT for outbound delivery to
+	* customers — that's `FREIGHT_OUTWARD` (operating expense, not admin).
+	*/
 	POSTAGE_ADMIN: "6302",
+	/**
+	* 6403 — Sales Commission / Incentive. Commercial team's commission
+	* on closed sales (internal payroll-adjacent expense). Distinct from
+	* `MARKETPLACE_COMMISSION` (platform cut) and `COURIER_COD_COMMISSION`
+	* (logistics-side fee).
+	*/
 	SALES_COMMISSION: "6403",
+	/**
+	* 6405 — Freight Outward / Delivery (domestic). Default outbound
+	* delivery cost for the local market — own fleet fuel, last-mile
+	* courier paid as flat-rate-per-parcel, etc. Use `SHIPPING_LOGISTICS_EXPORT`
+	* for cross-border / DHL-style weight-based shipping.
+	*/
 	FREIGHT_OUTWARD: "6405",
+	/**
+	* 6406 — Shipping & Logistics (export). Cross-border outbound shipping
+	* cost — DHL / FedEx / Aramex weight-priced commercial dispatches,
+	* customs clearance fees on outbound, export-side insurance. Reported
+	* separately from `FREIGHT_OUTWARD` because export logistics has
+	* different VAT treatment (zero-rated) and cost drivers (chargeable
+	* weight, customs).
+	*/
 	SHIPPING_LOGISTICS_EXPORT: "6406",
+	/**
+	* 6407 — Packaging for Dispatch. Outbound packaging consumables —
+	* cartons, pallet wrap, courier mailers, bubble wrap, fragile labels.
+	* Distinct from `PACKAGING_PRODUCTION` (production-time primary
+	* packaging that gets capitalized into COGS).
+	*/
 	PACKAGING_DISPATCH: "6407",
+	/**
+	* 6422 — Marketplace Commission. Platform cut deducted by Daraz /
+	* Chaldal / Pickaboo / Rokomari at payout time on goods sold via
+	* their channel. Reported separately from `BANK_CHARGES` because
+	* platform commission is sales-channel COGS-adjacent, not banking.
+	*/
 	MARKETPLACE_COMMISSION: "6422",
+	/**
+	* 6426 — Hub / Depot Rent (logistics). Rent for sortation hubs and
+	* last-mile depots (Dhaka North/South, Chittagong, etc.). Distinct
+	* from office rent and showroom rent — courier hubs often have
+	* variable lease terms based on parcel volume.
+	*/
 	LOGISTICS_HUB_RENT: "6426",
+	/**
+	* 6428 — Driver Bonus / Per-Trip Commission. Variable performance
+	* incentives for couriers — on-time, zero-damage, multi-tier delivery
+	* counts. Accrued weekly, settled monthly. Distinct from
+	* `SALES_COMMISSION` (commercial team) and `COURIER_COD_COMMISSION`
+	* (external partner cut).
+	*/
 	COURIER_DRIVER_BONUS: "6428",
+	/**
+	* 6823 — Marketplace Advertising Spend. Daraz Ads, Chaldal Sponsored
+	* Listings, Pickaboo Promotions — platform-specific ad-engine fees.
+	* Distinct from generic digital marketing and from
+	* `MARKETPLACE_COMMISSION` (sales commission).
+	*/
 	MARKETPLACE_ADS: "6823",
+	/**
+	* 6824 — Marketplace Compliance / Category Fee. Recurring seller-
+	* compliance and category-listing fees on marketplaces (Premium Seller
+	* Badge, Category Compliance, Return Guarantee Fund). Distinct from
+	* `MARKETPLACE_COMMISSION` (per-sale cut) and from association fees.
+	*/
 	MARKETPLACE_COMPLIANCE_FEE: "6824",
+	/**
+	* 6328 — Bank Charges & Commission. Default fee account for bank
+	* charges, payment-gateway processing fees (Stripe / SSLCommerz /
+	* ShurjoPay), mobile-money merchant deductions, and L/C-adjacent
+	* banking fees that don't warrant their own line. Use 6329 for
+	* L/C-specific commission, 6330 for guarantee commission.
+	*/
 	BANK_CHARGES: "6328",
+	/**
+	* 6423 — Courier COD Commission. Commission deducted by courier
+	* partners (Pathao / RedX / Steadfast / paperfly) on COD remittance.
+	* Distinct from `BANK_CHARGES` so BD operating-expense reports break
+	* out logistics-side fees from banking fees — the two scale with
+	* different drivers (volume of deliveries vs. payment volume).
+	*/
 	COURIER_COD_COMMISSION: "6423",
+	/**
+	* 6702 — Bad Debt Written Off. Unrecoverable A/R or clearing-account
+	* shortfall: COD partial collection, refused-on-delivery short-pay,
+	* marketplace deduction the courier won't reimburse. Posting a write-
+	* off here keeps the original revenue gross and surfaces the loss
+	* line in P&L instead of silently netting receivables.
+	*/
 	BAD_DEBT_WRITTEN_OFF: "6702",
+	/** 6703 — Inventory Write-down / Obsolescence (slow-moving / expired). */
 	OBSOLESCENCE: "6703",
+	/** 6711 — Inventory Shrinkage / Theft / Loss (audit shortfall). */
 	SHRINKAGE: "6711"
 };
 //#endregion

package/package.json

@@ -1,6 +1,6 @@
 {
   "name": "@classytic/ledger-bd",
-  "version": "0.2.3",
+  "version": "0.3.0",
   "description": "Bangladesh country pack for @classytic/ledger — BFRS chart of accounts, NBR VAT/TDS tax codes, Mushak 9.1 return",
   "type": "module",
   "sideEffects": false,
@@ -46,7 +46,7 @@
   "author": "Classytic <classytic.dev@gmail.com> (https://github.com/classytic)",
   "license": "MIT",
   "peerDependencies": {
-    "@classytic/ledger": "^0.11.0"
+    "@classytic/ledger": "^0.12.0"
   },
   "engines": {
     "node": ">=22"
@@ -64,12 +64,16 @@
   },
   "devDependencies": {
     "@classytic/dev-tools": "^0.2.0",
-    "@classytic/ledger": "0.11.0",
+    "@classytic/ledger": "^0.12.0",
+    "@classytic/mongokit": "^3.13.3",
+    "@classytic/primitives": "^0.5.0",
+    "@classytic/repo-core": "^0.4.2",
     "@types/node": "^22.0.0",
     "mongodb-memory-server": "^11.0.1",
     "mongoose": "^9.3.3",
     "tsdown": "^0.21.5",
     "typescript": "^5.7.0",
-    "vitest": "^3.0.0"
+    "vitest": "^3.0.0",
+    "zod": "^4.4.3"
   }
 }