@dotdo/do 0.1.0

package/dist/do/DigitalObject.js.map

@@ -0,0 +1 @@
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package/dist/do/business/financial/accounting.d.ts

@@ -0,0 +1,436 @@
+/**
+ * Double-Entry Accounting Journal
+ *
+ * Provides full double-entry bookkeeping:
+ * - Chart of accounts management
+ * - Journal entry creation and posting
+ * - Account balance calculations
+ * - Trial balance verification
+ *
+ * @module financial/accounting
+ */
+import type { ChartOfAccount, AccountCategory, JournalEntry, JournalLine, AccountBalance } from '../../../types/financial';
+/**
+ * Configuration for accounting journal
+ */
+export interface AccountingJournalConfig {
+    /** Default currency */
+    defaultCurrency?: string;
+    /** Fiscal year start month (1-12) */
+    fiscalYearStartMonth?: number;
+    /** Require approval for journal entries */
+    requireApproval?: boolean;
+}
+/**
+ * Options for creating a chart of accounts entry
+ */
+export interface CreateAccountOptions {
+    /** Account code (e.g., 1000, 1100) */
+    code: string;
+    /** Account name */
+    name: string;
+    /** Account category */
+    category: AccountCategory;
+    /** Parent account ID for hierarchy */
+    parentId?: string;
+    /** Description */
+    description?: string;
+    /** Normal balance side */
+    normalBalance?: 'debit' | 'credit';
+}
+/**
+ * Options for creating a journal entry
+ */
+export interface CreateJournalEntryOptions {
+    /** Entry date (timestamp) */
+    date: number;
+    /** Description/memo */
+    description: string;
+    /** Reference type */
+    referenceType?: JournalEntry['referenceType'];
+    /** Reference ID */
+    referenceId?: string;
+    /** Journal lines (must balance) */
+    lines: JournalLine[];
+    /** Entry status */
+    status?: 'draft' | 'posted';
+    /** Created by user ID */
+    createdBy?: string;
+}
+/**
+ * Options for listing journal entries
+ */
+export interface ListJournalEntriesOptions {
+    /** Account ID filter */
+    accountId?: string;
+    /** Reference type filter */
+    referenceType?: JournalEntry['referenceType'];
+    /** Status filter */
+    status?: JournalEntry['status'];
+    /** Date range start */
+    dateFrom?: number;
+    /** Date range end */
+    dateTo?: number;
+    /** Limit */
+    limit?: number;
+    /** Offset for pagination */
+    offset?: number;
+}
+/**
+ * Trial balance entry
+ */
+export interface TrialBalanceEntry {
+    accountId: string;
+    accountCode: string;
+    accountName: string;
+    category: AccountCategory;
+    debit: number;
+    credit: number;
+}
+/**
+ * Double-entry accounting journal for Digital Objects
+ *
+ * Manages chart of accounts, journal entries, and account balances
+ * following generally accepted accounting principles (GAAP).
+ *
+ * @example
+ * ```typescript
+ * const journal = new AccountingJournal()
+ *
+ * // Setup chart of accounts
+ * await journal.createAccount({
+ *   code: '1000',
+ *   name: 'Cash',
+ *   category: 'asset'
+ * })
+ *
+ * // Create and post a journal entry
+ * const entry = await journal.createEntry({
+ *   date: Date.now(),
+ *   description: 'Customer payment received',
+ *   lines: [
+ *     { accountId: '1000', debit: 1000 },
+ *     { accountId: '4000', credit: 1000 }
+ *   ]
+ * })
+ * await journal.postEntry(entry.id)
+ * ```
+ */
+export declare class AccountingJournal {
+    private readonly config;
+    /**
+     * Create a new AccountingJournal instance
+     *
+     * @param config - Accounting journal configuration
+     */
+    constructor(config?: AccountingJournalConfig);
+    /**
+     * Create a new account in the chart of accounts
+     *
+     * @param options - Account options
+     * @returns The created account
+     *
+     * @example
+     * ```typescript
+     * // Create asset account
+     * await journal.createAccount({
+     *   code: '1200',
+     *   name: 'Accounts Receivable',
+     *   category: 'asset',
+     *   description: 'Money owed by customers'
+     * })
+     *
+     * // Create sub-account
+     * await journal.createAccount({
+     *   code: '1210',
+     *   name: 'AR - Trade',
+     *   category: 'asset',
+     *   parentId: '1200'
+     * })
+     * ```
+     */
+    createAccount(options: CreateAccountOptions): Promise<ChartOfAccount>;
+    /**
+     * Retrieve an account by ID
+     *
+     * @param accountId - The account ID
+     * @returns The account or null if not found
+     */
+    getAccount(accountId: string): Promise<ChartOfAccount | null>;
+    /**
+     * Retrieve an account by code
+     *
+     * @param code - The account code
+     * @returns The account or null if not found
+     */
+    getAccountByCode(code: string): Promise<ChartOfAccount | null>;
+    /**
+     * Update an account
+     *
+     * @param accountId - The account ID
+     * @param updates - Fields to update
+     * @returns The updated account
+     */
+    updateAccount(accountId: string, updates: Partial<Omit<CreateAccountOptions, 'code'>>): Promise<ChartOfAccount>;
+    /**
+     * Deactivate an account
+     *
+     * Accounts cannot be deleted if they have journal entries.
+     * This soft-deletes by setting isActive to false.
+     *
+     * @param accountId - The account ID
+     */
+    deactivateAccount(accountId: string): Promise<void>;
+    /**
+     * List all accounts
+     *
+     * @param options - Filter options
+     * @returns List of accounts
+     */
+    listAccounts(options?: {
+        category?: AccountCategory;
+        parentId?: string;
+        activeOnly?: boolean;
+    }): Promise<ChartOfAccount[]>;
+    /**
+     * Get account hierarchy
+     *
+     * Returns accounts organized in a tree structure based on parentId.
+     *
+     * @returns Account hierarchy
+     */
+    getAccountHierarchy(): Promise<Array<ChartOfAccount & {
+        children: ChartOfAccount[];
+    }>>;
+    /**
+     * Initialize standard chart of accounts
+     *
+     * Creates a default chart of accounts following GAAP structure.
+     */
+    initializeStandardAccounts(): Promise<void>;
+    /**
+     * Create a new journal entry
+     *
+     * The entry must balance (total debits = total credits).
+     *
+     * @param options - Journal entry options
+     * @returns The created journal entry
+     *
+     * @example
+     * ```typescript
+     * // Payment received with processing fee
+     * await journal.createEntry({
+     *   date: Date.now(),
+     *   description: 'Customer payment - Invoice #1234',
+     *   referenceType: 'payment',
+     *   referenceId: 'pi_xxx',
+     *   lines: [
+     *     { accountId: '1200', debit: 970 },   // Stripe Balance
+     *     { accountId: '5000', debit: 30 },    // Processing Fees
+     *     { accountId: '4000', credit: 1000 }  // Revenue
+     *   ]
+     * })
+     * ```
+     */
+    createEntry(options: CreateJournalEntryOptions): Promise<JournalEntry>;
+    /**
+     * Retrieve a journal entry by ID
+     *
+     * @param entryId - The journal entry ID
+     * @returns The entry or null if not found
+     */
+    getEntry(entryId: string): Promise<JournalEntry | null>;
+    /**
+     * Update a draft journal entry
+     *
+     * Posted entries cannot be updated; they must be voided and re-created.
+     *
+     * @param entryId - The journal entry ID
+     * @param updates - Fields to update
+     * @returns The updated entry
+     */
+    updateEntry(entryId: string, updates: Partial<Omit<CreateJournalEntryOptions, 'status'>>): Promise<JournalEntry>;
+    /**
+     * Post a journal entry
+     *
+     * Posted entries affect account balances and cannot be modified.
+     *
+     * @param entryId - The journal entry ID
+     * @returns The posted entry
+     */
+    postEntry(entryId: string): Promise<JournalEntry>;
+    /**
+     * Void a posted journal entry
+     *
+     * Creates a reversing entry to offset the original.
+     *
+     * @param entryId - The journal entry ID
+     * @param reason - Reason for voiding
+     * @returns The voided entry
+     */
+    voidEntry(entryId: string, reason?: string): Promise<JournalEntry>;
+    /**
+     * Delete a draft journal entry
+     *
+     * @param entryId - The journal entry ID
+     */
+    deleteEntry(entryId: string): Promise<void>;
+    /**
+     * List journal entries
+     *
+     * @param options - Filter and pagination options
+     * @returns List of journal entries
+     */
+    listEntries(options?: ListJournalEntriesOptions): Promise<JournalEntry[]>;
+    /**
+     * Get entries for a specific account
+     *
+     * @param accountId - The account ID
+     * @param options - Filter options
+     * @returns List of journal entries affecting this account
+     */
+    getEntriesForAccount(accountId: string, options?: {
+        dateFrom?: number;
+        dateTo?: number;
+        limit?: number;
+    }): Promise<JournalEntry[]>;
+    /**
+     * Get the balance for an account
+     *
+     * @param accountId - The account ID
+     * @param asOf - Point-in-time balance (defaults to now)
+     * @returns The account balance
+     *
+     * @example
+     * ```typescript
+     * // Current balance
+     * const balance = await journal.getBalance('1000')
+     *
+     * // Balance at end of last month
+     * const endOfMonth = new Date(2024, 0, 31).getTime()
+     * const balance = await journal.getBalance('1000', endOfMonth)
+     * ```
+     */
+    getBalance(accountId: string, asOf?: number): Promise<AccountBalance>;
+    /**
+     * Get balances for multiple accounts
+     *
+     * @param accountIds - List of account IDs
+     * @param asOf - Point-in-time balance (defaults to now)
+     * @returns Map of account ID to balance
+     */
+    getBalances(accountIds: string[], asOf?: number): Promise<Map<string, AccountBalance>>;
+    /**
+     * Get all account balances by category
+     *
+     * @param category - Account category
+     * @param asOf - Point-in-time balance (defaults to now)
+     * @returns List of account balances
+     */
+    getBalancesByCategory(category: AccountCategory, asOf?: number): Promise<AccountBalance[]>;
+    /**
+     * Generate a trial balance
+     *
+     * Lists all accounts with their debit and credit balances.
+     * Total debits should equal total credits.
+     *
+     * @param asOf - Point-in-time balance (defaults to now)
+     * @returns Trial balance entries
+     */
+    getTrialBalance(asOf?: number): Promise<TrialBalanceEntry[]>;
+    /**
+     * Verify that the books balance
+     *
+     * @param asOf - Point-in-time (defaults to now)
+     * @returns True if debits equal credits
+     */
+    verifyBalance(asOf?: number): Promise<boolean>;
+    /**
+     * Validate that a journal entry balances
+     *
+     * @param lines - Journal entry lines
+     * @returns True if debits equal credits
+     */
+    validateEntryBalance(lines: JournalLine[]): boolean;
+    /**
+     * Get the normal balance side for an account category
+     *
+     * @param category - Account category
+     * @returns The normal balance side
+     */
+    getNormalBalance(category: AccountCategory): 'debit' | 'credit';
+    /**
+     * Create a journal entry from a payment
+     *
+     * Automatically generates the appropriate accounting entries
+     * for a payment received.
+     *
+     * @param payment - Payment details
+     * @returns The created journal entry
+     */
+    createEntryFromPayment(payment: {
+        id: string;
+        amount: number;
+        processingFee?: number;
+        description?: string;
+    }): Promise<JournalEntry>;
+    /**
+     * Create a journal entry from a refund
+     *
+     * @param refund - Refund details
+     * @returns The created journal entry
+     */
+    createEntryFromRefund(refund: {
+        id: string;
+        amount: number;
+        originalPaymentId: string;
+        description?: string;
+    }): Promise<JournalEntry>;
+    /**
+     * Create a journal entry from a transfer
+     *
+     * @param transfer - Transfer details
+     * @returns The created journal entry
+     */
+    createEntryFromTransfer(transfer: {
+        id: string;
+        amount: number;
+        destinationAccountId: string;
+        description?: string;
+    }): Promise<JournalEntry>;
+    /**
+     * Create a journal entry from a payout
+     *
+     * @param payout - Payout details
+     * @returns The created journal entry
+     */
+    createEntryFromPayout(payout: {
+        id: string;
+        amount: number;
+        bankAccountId: string;
+        description?: string;
+    }): Promise<JournalEntry>;
+}
+/**
+ * Accounting error codes
+ */
+export declare const AccountingErrorCodes: {
+    readonly ACCOUNT_NOT_FOUND: "ACCOUNT_NOT_FOUND";
+    readonly ACCOUNT_CODE_EXISTS: "ACCOUNT_CODE_EXISTS";
+    readonly ENTRY_NOT_FOUND: "ENTRY_NOT_FOUND";
+    readonly ENTRY_UNBALANCED: "ENTRY_UNBALANCED";
+    readonly ENTRY_ALREADY_POSTED: "ENTRY_ALREADY_POSTED";
+    readonly ENTRY_CANNOT_VOID: "ENTRY_CANNOT_VOID";
+    readonly ACCOUNT_HAS_ENTRIES: "ACCOUNT_HAS_ENTRIES";
+    readonly INVALID_ACCOUNT_CODE: "INVALID_ACCOUNT_CODE";
+};
+export type AccountingErrorCode = typeof AccountingErrorCodes[keyof typeof AccountingErrorCodes];
+/**
+ * Accounting error
+ */
+export declare class AccountingError extends Error {
+    readonly code: AccountingErrorCode;
+    readonly details?: unknown | undefined;
+    constructor(code: AccountingErrorCode, message: string, details?: unknown | undefined);
+}
+//# sourceMappingURL=accounting.d.ts.map

package/dist/do/business/financial/accounting.d.ts.map

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