@classytic/ledger-bd 0.5.0 → 0.5.1

package/dist/index.d.mts

@@ -1,4 +1,4 @@
-import { AccountType } from "@classytic/ledger";
+import { AccountResolverConfig, AccountType } from "@classytic/ledger";
 
 //#region src/accounts/assets.d.ts
 declare const CURRENT_ASSETS: AccountType[];
@@ -371,6 +371,9 @@ declare const BD_ACCOUNT_CODES: {
 type BDAccountCode = (typeof BD_ACCOUNT_CODES)[keyof typeof BD_ACCOUNT_CODES];
 type BDAccountKey = keyof typeof BD_ACCOUNT_CODES;
 //#endregion
+//#region src/accounts/account-rules.d.ts
+declare const BD_ACCOUNT_RULES: AccountResolverConfig;
+//#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[];
@@ -498,4 +501,4 @@ declare const ALL_DIVISIONS: ("Dhaka" | "Chittagong" | "Rajshahi" | "Khulna" | "
  */
 declare const bangladeshPack: import("@classytic/ledger").CountryPack;
 //#endregion
-export { ADMIN_EXPENSES, ALL_DIVISIONS, ALL_TAX_ACCOUNTS, ASSETS, BANKING_REVENUE, type BDAccountCode, type BDAccountKey, BD_ACCOUNT_CODES, 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, TAX_RECEIVABLE_ACCOUNTS, TDS_LIABILITY_ACCOUNTS, VAT_ASSET_ACCOUNTS, VAT_LIABILITY_ACCOUNTS, VDS_LIABILITY_ACCOUNTS, bangladeshPack, getTaxCodeDetails, mushakReturnTemplate };
+export { ADMIN_EXPENSES, ALL_DIVISIONS, ALL_TAX_ACCOUNTS, ASSETS, BANKING_REVENUE, type BDAccountCode, type BDAccountKey, BD_ACCOUNT_CODES, BD_ACCOUNT_RULES, 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, TAX_RECEIVABLE_ACCOUNTS, TDS_LIABILITY_ACCOUNTS, VAT_ASSET_ACCOUNTS, VAT_LIABILITY_ACCOUNTS, VDS_LIABILITY_ACCOUNTS, bangladeshPack, getTaxCodeDetails, mushakReturnTemplate };

package/dist/index.mjs

@@ -1,4 +1,4 @@
-import { defineCountryPack } from "@classytic/ledger";
+import { ACCOUNT_PURPOSE, defineCountryPack } from "@classytic/ledger";
 //#region src/accounts/assets.ts
 const A$2 = "Balance Sheet-Asset";
 const CURRENT_ASSETS = [
@@ -6673,6 +6673,264 @@ const BD_ACCOUNT_CODES = {
 	SHRINKAGE: "6711"
 };
 //#endregion
+//#region src/accounts/account-rules.ts
+/**
+* Bangladesh default account-resolution ruleset.
+*
+* Ships the "smart defaults" a BD deployment gets for free: which expense
+* account a bill line lands on from its description keywords or a picked
+* category, which cash/clearing account a payment method maps to, and which
+* inventory account a stock type uses. Consumed by `createAccountResolver`
+* (`@classytic/ledger`); the host layers DB-configured overrides on top with
+* `mergeAccountConfig`, and any line can still carry an explicit accountCode
+* that bypasses resolution entirely (the accountant escape hatch).
+*
+* These are DEFAULTS, not law — every rule is data a deployment can override
+* without a code change. The matcher is the primitives condition DSL, so a
+* keyword rule reads `keywords contains 'poster'`.
+*
+* Resolution CONTEXT the host is expected to pass (all optional):
+*   - `keywords: string[]`   — normalized tokens from the line description
+*   - `category: string`     — an explicit user-picked expense category
+*   - `paymentMethod: string`— for the `cash` purpose (cash/card/bkash/bank…)
+*   - `inventoryType: string`— for the `inventory` purpose
+*/
+/**
+* An expense keyword rule: matches when the line's `keywords` array contains
+* ANY of `words`. Keyword rules sit at priority 10 — above category rules (5)
+* so a specific word ("poster") beats a broad category ("marketing").
+*/
+function keywordExpense(id, words, use, label) {
+	return {
+		id,
+		purpose: ACCOUNT_PURPOSE.EXPENSE,
+		priority: 10,
+		use,
+		label,
+		when: { any: words.map((w) => ({
+			field: "keywords",
+			op: "contains",
+			value: w
+		})) }
+	};
+}
+/** A category rule: matches an explicit picked category (priority 5). */
+function categoryExpense(id, category, use, label) {
+	return {
+		id,
+		purpose: ACCOUNT_PURPOSE.EXPENSE,
+		priority: 5,
+		use,
+		label,
+		when: {
+			field: "category",
+			op: "eq",
+			value: category
+		}
+	};
+}
+const BD_ACCOUNT_RULES = {
+	rules: [
+		keywordExpense("bd-print", [
+			"print",
+			"printing",
+			"poster",
+			"card",
+			"cards",
+			"stationery",
+			"flyer",
+			"banner",
+			"brochure",
+			"invitation"
+		], "6301", "Printing & Stationery"),
+		keywordExpense("bd-venue", [
+			"hall",
+			"venue",
+			"event",
+			"entertainment",
+			"hospitality",
+			"catering",
+			"conference",
+			"seminar",
+			"reception"
+		], "6803", "Entertainment / Hospitality"),
+		keywordExpense("bd-digital", [
+			"facebook",
+			"google",
+			"seo",
+			"digital",
+			"social",
+			"boost",
+			"adwords",
+			"meta"
+		], "6402", "Digital Marketing"),
+		keywordExpense("bd-advert", [
+			"advert",
+			"advertisement",
+			"publicity",
+			"promo",
+			"promotion",
+			"campaign",
+			"billboard",
+			"signage"
+		], "6401", "Advertisement & Publicity"),
+		keywordExpense("bd-rent", ["rent", "lease"], "6201", "Office Rent"),
+		keywordExpense("bd-repair", [
+			"repair",
+			"maintenance",
+			"servicing",
+			"refurbish"
+		], "6207", "Office Repairs & Maintenance"),
+		keywordExpense("bd-legal", [
+			"legal",
+			"lawyer",
+			"professional",
+			"consultant",
+			"consulting",
+			"audit",
+			"accounting",
+			"notary"
+		], "6309", "Legal Fee & Professional Charges"),
+		keywordExpense("bd-travel", [
+			"travel",
+			"conveyance",
+			"taxi",
+			"uber",
+			"pathao",
+			"transport",
+			"fare",
+			"ticket"
+		], "6414", "Travel & Conveyance"),
+		keywordExpense("bd-fuel", [
+			"fuel",
+			"petrol",
+			"diesel",
+			"octane",
+			"lubricant"
+		], "6807", "Fuel & Lubricants"),
+		categoryExpense("bd-cat-printing", "printing", "6301", "Printing & Stationery"),
+		categoryExpense("bd-cat-venue", "venue", "6803", "Entertainment / Hospitality"),
+		categoryExpense("bd-cat-marketing", "marketing", "6401", "Advertisement & Publicity"),
+		categoryExpense("bd-cat-rent", "rent", "6201", "Office Rent"),
+		categoryExpense("bd-cat-repairs", "repairs", "6207", "Office Repairs & Maintenance"),
+		categoryExpense("bd-cat-professional", "professional", "6309", "Legal Fee & Professional Charges"),
+		categoryExpense("bd-cat-travel", "travel", "6414", "Travel & Conveyance"),
+		categoryExpense("bd-cat-fuel", "fuel", "6807", "Fuel & Lubricants"),
+		{
+			id: "bd-pay-cash",
+			purpose: ACCOUNT_PURPOSE.CASH,
+			priority: 10,
+			use: BD_ACCOUNT_CODES.PETTY_CASH,
+			label: "Cash in Hand",
+			when: {
+				field: "paymentMethod",
+				op: "eq",
+				value: "cash"
+			}
+		},
+		{
+			id: "bd-pay-card",
+			purpose: ACCOUNT_PURPOSE.CASH,
+			priority: 10,
+			use: BD_ACCOUNT_CODES.GATEWAY_CLEARING,
+			label: "Gateway Clearing",
+			when: {
+				field: "paymentMethod",
+				op: "in",
+				value: [
+					"card",
+					"stripe",
+					"sslcommerz",
+					"visa",
+					"mastercard"
+				]
+			}
+		},
+		{
+			id: "bd-pay-mfs",
+			purpose: ACCOUNT_PURPOSE.CASH,
+			priority: 10,
+			use: BD_ACCOUNT_CODES.MOBILE_MONEY_MERCHANT,
+			label: "Mobile Money",
+			when: {
+				field: "paymentMethod",
+				op: "in",
+				value: [
+					"bkash",
+					"nagad",
+					"rocket",
+					"mfs",
+					"mobile",
+					"upay"
+				]
+			}
+		},
+		{
+			id: "bd-pay-bank",
+			purpose: ACCOUNT_PURPOSE.CASH,
+			priority: 10,
+			use: BD_ACCOUNT_CODES.CASH,
+			label: "Cash at Bank",
+			when: {
+				field: "paymentMethod",
+				op: "in",
+				value: [
+					"bank",
+					"bank_transfer",
+					"cheque",
+					"eft",
+					"rtgs"
+				]
+			}
+		},
+		{
+			id: "bd-inv-raw",
+			purpose: ACCOUNT_PURPOSE.INVENTORY,
+			priority: 10,
+			use: BD_ACCOUNT_CODES.RAW_MATERIALS,
+			label: "Raw Materials",
+			when: {
+				field: "inventoryType",
+				op: "eq",
+				value: "raw_materials"
+			}
+		},
+		{
+			id: "bd-inv-finished",
+			purpose: ACCOUNT_PURPOSE.INVENTORY,
+			priority: 10,
+			use: BD_ACCOUNT_CODES.FINISHED_GOODS,
+			label: "Finished Goods",
+			when: {
+				field: "inventoryType",
+				op: "eq",
+				value: "finished_goods"
+			}
+		},
+		{
+			id: "bd-inv-merch",
+			purpose: ACCOUNT_PURPOSE.INVENTORY,
+			priority: 10,
+			use: BD_ACCOUNT_CODES.MERCHANDISE,
+			label: "Merchandise",
+			when: {
+				field: "inventoryType",
+				op: "eq",
+				value: "merchandise"
+			}
+		}
+	],
+	defaults: {
+		[ACCOUNT_PURPOSE.EXPENSE]: "6822",
+		[ACCOUNT_PURPOSE.COGS]: BD_ACCOUNT_CODES.COGS_MATERIALS,
+		[ACCOUNT_PURPOSE.REVENUE]: BD_ACCOUNT_CODES.SALES_REVENUE,
+		[ACCOUNT_PURPOSE.RECEIVABLE]: BD_ACCOUNT_CODES.AR,
+		[ACCOUNT_PURPOSE.PAYABLE]: BD_ACCOUNT_CODES.AP,
+		[ACCOUNT_PURPOSE.CASH]: BD_ACCOUNT_CODES.CASH,
+		[ACCOUNT_PURPOSE.INVENTORY]: BD_ACCOUNT_CODES.MERCHANDISE
+	}
+};
+//#endregion
 //#region src/accounts/index.ts
 const A = "Balance Sheet-Asset";
 const L = "Balance Sheet-Liability";
@@ -7607,4 +7865,4 @@ const bangladeshPack = defineCountryPack({
 	]
 });
 //#endregion
-export { ADMIN_EXPENSES, ALL_DIVISIONS, ALL_TAX_ACCOUNTS, ASSETS, BANKING_REVENUE, BD_ACCOUNT_CODES, 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, TAX_RECEIVABLE_ACCOUNTS, TDS_LIABILITY_ACCOUNTS, VAT_ASSET_ACCOUNTS, VAT_LIABILITY_ACCOUNTS, VDS_LIABILITY_ACCOUNTS, bangladeshPack, getTaxCodeDetails, mushakReturnTemplate };
+export { ADMIN_EXPENSES, ALL_DIVISIONS, ALL_TAX_ACCOUNTS, ASSETS, BANKING_REVENUE, BD_ACCOUNT_CODES, BD_ACCOUNT_RULES, 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, TAX_RECEIVABLE_ACCOUNTS, TDS_LIABILITY_ACCOUNTS, VAT_ASSET_ACCOUNTS, VAT_LIABILITY_ACCOUNTS, VDS_LIABILITY_ACCOUNTS, bangladeshPack, getTaxCodeDetails, mushakReturnTemplate };

package/package.json

@@ -1,89 +1,89 @@
-{
-  "name": "@classytic/ledger-bd",
-  "version": "0.5.0",
-  "description": "Bangladesh country pack for @classytic/ledger — BFRS chart of accounts, NBR VAT/TDS tax codes, Mushak 9.1 return",
-  "type": "module",
-  "sideEffects": false,
-  "main": "./dist/index.mjs",
-  "module": "./dist/index.mjs",
-  "types": "./dist/index.d.mts",
-  "exports": {
-    ".": {
-      "types": "./dist/index.d.mts",
-      "import": "./dist/index.mjs",
-      "default": "./dist/index.mjs"
-    },
-    "./verticals": {
-      "types": "./dist/verticals/index.d.mts",
-      "import": "./dist/verticals/index.mjs",
-      "default": "./dist/verticals/index.mjs"
-    },
-    "./reporting/nbr-schedule": {
-      "types": "./dist/reporting/nbr-schedule/index.d.mts",
-      "import": "./dist/reporting/nbr-schedule/index.mjs",
-      "default": "./dist/reporting/nbr-schedule/index.mjs"
-    }
-  },
-  "files": [
-    "dist",
-    "README.md",
-    "CHANGELOG.md",
-    "LICENSE"
-  ],
-  "repository": {
-    "type": "git",
-    "url": "git+https://github.com/classytic/ledger-bd.git"
-  },
-  "bugs": {
-    "url": "https://github.com/classytic/ledger-bd/issues"
-  },
-  "homepage": "https://github.com/classytic/ledger-bd#readme",
-  "publishConfig": {
-    "access": "public"
-  },
-  "keywords": [
-    "accounting",
-    "bangladesh",
-    "bfrs",
-    "nbr",
-    "vat",
-    "tds",
-    "mushak",
-    "chart-of-accounts",
-    "tax",
-    "double-entry"
-  ],
-  "author": "Classytic <classytic.dev@gmail.com> (https://github.com/classytic)",
-  "license": "MIT",
-  "peerDependencies": {
-    "@classytic/ledger": ">=0.15.0"
-  },
-  "engines": {
-    "node": ">=22"
-  },
-  "scripts": {
-    "build": "tsdown",
-    "dev": "tsdown --watch",
-    "typecheck": "tsc --noEmit",
-    "prepublishOnly": "npm run build && npm run typecheck",
-    "test": "vitest run",
-    "test:watch": "vitest",
-    "push": "classytic-push",
-    "release:tag": "node -e \"require('child_process').execSync('npm run push -- v'+require('./package.json').version,{stdio:'inherit'})\"",
-    "release": "npm run push -- main && npm run release:tag && npm publish"
-  },
-  "devDependencies": {
-    "@classytic/dev-tools": "^0.2.0",
-    "@classytic/ledger": "^0.15.0",
-    "@classytic/mongokit": "^3.17.0",
-    "@classytic/primitives": "^0.9.1",
-    "@classytic/repo-core": "^0.7.0",
-    "@types/node": "^22.0.0",
-    "mongodb-memory-server": "^11.0.1",
-    "mongoose": "^9.3.3",
-    "tsdown": "^0.22.3",
-    "typescript": "^5.7.0",
-    "vitest": "^3.0.0",
-    "zod": "^4.4.3"
-  }
-}
+{
+  "name": "@classytic/ledger-bd",
+  "version": "0.5.1",
+  "description": "Bangladesh country pack for @classytic/ledger \u00e2\u20ac\u201d BFRS chart of accounts, NBR VAT/TDS tax codes, Mushak 9.1 return",
+  "type": "module",
+  "sideEffects": false,
+  "main": "./dist/index.mjs",
+  "module": "./dist/index.mjs",
+  "types": "./dist/index.d.mts",
+  "exports": {
+    ".": {
+      "types": "./dist/index.d.mts",
+      "import": "./dist/index.mjs",
+      "default": "./dist/index.mjs"
+    },
+    "./verticals": {
+      "types": "./dist/verticals/index.d.mts",
+      "import": "./dist/verticals/index.mjs",
+      "default": "./dist/verticals/index.mjs"
+    },
+    "./reporting/nbr-schedule": {
+      "types": "./dist/reporting/nbr-schedule/index.d.mts",
+      "import": "./dist/reporting/nbr-schedule/index.mjs",
+      "default": "./dist/reporting/nbr-schedule/index.mjs"
+    }
+  },
+  "files": [
+    "dist",
+    "README.md",
+    "CHANGELOG.md",
+    "LICENSE"
+  ],
+  "repository": {
+    "type": "git",
+    "url": "git+https://github.com/classytic/ledger-bd.git"
+  },
+  "bugs": {
+    "url": "https://github.com/classytic/ledger-bd/issues"
+  },
+  "homepage": "https://github.com/classytic/ledger-bd#readme",
+  "publishConfig": {
+    "access": "public"
+  },
+  "keywords": [
+    "accounting",
+    "bangladesh",
+    "bfrs",
+    "nbr",
+    "vat",
+    "tds",
+    "mushak",
+    "chart-of-accounts",
+    "tax",
+    "double-entry"
+  ],
+  "author": "Classytic <classytic.dev@gmail.com> (https://github.com/classytic)",
+  "license": "MIT",
+  "peerDependencies": {
+    "@classytic/ledger": ">=0.15.0"
+  },
+  "engines": {
+    "node": ">=22"
+  },
+  "scripts": {
+    "build": "tsdown",
+    "dev": "tsdown --watch",
+    "typecheck": "tsc --noEmit",
+    "prepublishOnly": "npm run build && npm run typecheck",
+    "test": "vitest run",
+    "test:watch": "vitest",
+    "push": "classytic-push",
+    "release:tag": "node -e \"require('child_process').execSync('npm run push -- v'+require('./package.json').version,{stdio:'inherit'})\"",
+    "release": "npm run push -- main && npm run release:tag && npm publish"
+  },
+  "devDependencies": {
+    "@classytic/dev-tools": "^0.2.0",
+    "@classytic/ledger": "^0.15.0",
+    "@classytic/mongokit": "^3.17.0",
+    "@classytic/primitives": "^0.9.1",
+    "@classytic/repo-core": "^0.7.0",
+    "@types/node": "^22.0.0",
+    "mongodb-memory-server": "^11.0.1",
+    "mongoose": "^9.3.3",
+    "tsdown": "^0.22.3",
+    "typescript": "^5.7.0",
+    "vitest": "^3.0.0",
+    "zod": "^4.4.3"
+  }
+}