@dotdo/do 0.1.0

package/dist/do/business/financial/accounting.js

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+/**
+ * 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
+ */
+/**
+ * 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 class AccountingJournal {
+    config;
+    /**
+     * Create a new AccountingJournal instance
+     *
+     * @param config - Accounting journal configuration
+     */
+    constructor(config = {}) {
+        this.config = config;
+    }
+    // =========================================================================
+    // Chart of Accounts
+    // =========================================================================
+    /**
+     * 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'
+     * })
+     * ```
+     */
+    async createAccount(options) {
+        // TODO: Implement account creation
+        throw new Error('Not implemented');
+    }
+    /**
+     * Retrieve an account by ID
+     *
+     * @param accountId - The account ID
+     * @returns The account or null if not found
+     */
+    async getAccount(accountId) {
+        // TODO: Implement account retrieval
+        throw new Error('Not implemented');
+    }
+    /**
+     * Retrieve an account by code
+     *
+     * @param code - The account code
+     * @returns The account or null if not found
+     */
+    async getAccountByCode(code) {
+        // TODO: Implement account retrieval by code
+        throw new Error('Not implemented');
+    }
+    /**
+     * Update an account
+     *
+     * @param accountId - The account ID
+     * @param updates - Fields to update
+     * @returns The updated account
+     */
+    async updateAccount(accountId, updates) {
+        // TODO: Implement account update
+        throw new Error('Not implemented');
+    }
+    /**
+     * 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
+     */
+    async deactivateAccount(accountId) {
+        // TODO: Implement account deactivation
+        throw new Error('Not implemented');
+    }
+    /**
+     * List all accounts
+     *
+     * @param options - Filter options
+     * @returns List of accounts
+     */
+    async listAccounts(options) {
+        // TODO: Implement account listing
+        throw new Error('Not implemented');
+    }
+    /**
+     * Get account hierarchy
+     *
+     * Returns accounts organized in a tree structure based on parentId.
+     *
+     * @returns Account hierarchy
+     */
+    async getAccountHierarchy() {
+        // TODO: Implement hierarchy retrieval
+        throw new Error('Not implemented');
+    }
+    /**
+     * Initialize standard chart of accounts
+     *
+     * Creates a default chart of accounts following GAAP structure.
+     */
+    async initializeStandardAccounts() {
+        // TODO: Implement standard account initialization
+        throw new Error('Not implemented');
+    }
+    // =========================================================================
+    // Journal Entries
+    // =========================================================================
+    /**
+     * 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
+     *   ]
+     * })
+     * ```
+     */
+    async createEntry(options) {
+        // TODO: Implement entry creation with balance validation
+        throw new Error('Not implemented');
+    }
+    /**
+     * Retrieve a journal entry by ID
+     *
+     * @param entryId - The journal entry ID
+     * @returns The entry or null if not found
+     */
+    async getEntry(entryId) {
+        // TODO: Implement entry retrieval
+        throw new Error('Not implemented');
+    }
+    /**
+     * 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
+     */
+    async updateEntry(entryId, updates) {
+        // TODO: Implement entry update
+        throw new Error('Not implemented');
+    }
+    /**
+     * Post a journal entry
+     *
+     * Posted entries affect account balances and cannot be modified.
+     *
+     * @param entryId - The journal entry ID
+     * @returns The posted entry
+     */
+    async postEntry(entryId) {
+        // TODO: Implement entry posting
+        throw new Error('Not implemented');
+    }
+    /**
+     * 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
+     */
+    async voidEntry(entryId, reason) {
+        // TODO: Implement entry voiding
+        throw new Error('Not implemented');
+    }
+    /**
+     * Delete a draft journal entry
+     *
+     * @param entryId - The journal entry ID
+     */
+    async deleteEntry(entryId) {
+        // TODO: Implement entry deletion
+        throw new Error('Not implemented');
+    }
+    /**
+     * List journal entries
+     *
+     * @param options - Filter and pagination options
+     * @returns List of journal entries
+     */
+    async listEntries(options) {
+        // TODO: Implement entry listing
+        throw new Error('Not implemented');
+    }
+    /**
+     * Get entries for a specific account
+     *
+     * @param accountId - The account ID
+     * @param options - Filter options
+     * @returns List of journal entries affecting this account
+     */
+    async getEntriesForAccount(accountId, options) {
+        // TODO: Implement account-specific entry listing
+        throw new Error('Not implemented');
+    }
+    // =========================================================================
+    // Account Balances
+    // =========================================================================
+    /**
+     * 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)
+     * ```
+     */
+    async getBalance(accountId, asOf) {
+        // TODO: Implement balance calculation
+        throw new Error('Not implemented');
+    }
+    /**
+     * 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
+     */
+    async getBalances(accountIds, asOf) {
+        // TODO: Implement bulk balance calculation
+        throw new Error('Not implemented');
+    }
+    /**
+     * Get all account balances by category
+     *
+     * @param category - Account category
+     * @param asOf - Point-in-time balance (defaults to now)
+     * @returns List of account balances
+     */
+    async getBalancesByCategory(category, asOf) {
+        // TODO: Implement category balance calculation
+        throw new Error('Not implemented');
+    }
+    /**
+     * 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
+     */
+    async getTrialBalance(asOf) {
+        // TODO: Implement trial balance generation
+        throw new Error('Not implemented');
+    }
+    /**
+     * Verify that the books balance
+     *
+     * @param asOf - Point-in-time (defaults to now)
+     * @returns True if debits equal credits
+     */
+    async verifyBalance(asOf) {
+        // TODO: Implement balance verification
+        throw new Error('Not implemented');
+    }
+    // =========================================================================
+    // Utility Methods
+    // =========================================================================
+    /**
+     * Validate that a journal entry balances
+     *
+     * @param lines - Journal entry lines
+     * @returns True if debits equal credits
+     */
+    validateEntryBalance(lines) {
+        const totalDebits = lines.reduce((sum, line) => sum + (line.debit || 0), 0);
+        const totalCredits = lines.reduce((sum, line) => sum + (line.credit || 0), 0);
+        return totalDebits === totalCredits;
+    }
+    /**
+     * Get the normal balance side for an account category
+     *
+     * @param category - Account category
+     * @returns The normal balance side
+     */
+    getNormalBalance(category) {
+        switch (category) {
+            case 'Asset':
+            case 'Expense':
+                return 'debit';
+            case 'Liability':
+            case 'Equity':
+            case 'Revenue':
+                return 'credit';
+            default:
+                return 'debit';
+        }
+    }
+    /**
+     * 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
+     */
+    async createEntryFromPayment(payment) {
+        const lines = [];
+        const netAmount = payment.amount - (payment.processingFee || 0);
+        // Debit: Stripe Balance (asset)
+        lines.push({ accountId: '1200', debit: netAmount });
+        // Debit: Processing Fees (expense) if applicable
+        if (payment.processingFee) {
+            lines.push({ accountId: '5000', debit: payment.processingFee });
+        }
+        // Credit: Revenue
+        lines.push({ accountId: '4000', credit: payment.amount });
+        return this.createEntry({
+            date: Date.now(),
+            description: payment.description || `Payment received: ${payment.id}`,
+            referenceType: 'Payment',
+            referenceId: payment.id,
+            lines,
+        });
+    }
+    /**
+     * Create a journal entry from a refund
+     *
+     * @param refund - Refund details
+     * @returns The created journal entry
+     */
+    async createEntryFromRefund(refund) {
+        return this.createEntry({
+            date: Date.now(),
+            description: refund.description || `Refund: ${refund.id}`,
+            referenceType: 'Payment',
+            referenceId: refund.id,
+            lines: [
+                { accountId: '4000', debit: refund.amount }, // Debit: Revenue (reduction)
+                { accountId: '1200', credit: refund.amount }, // Credit: Stripe Balance
+            ],
+        });
+    }
+    /**
+     * Create a journal entry from a transfer
+     *
+     * @param transfer - Transfer details
+     * @returns The created journal entry
+     */
+    async createEntryFromTransfer(transfer) {
+        return this.createEntry({
+            date: Date.now(),
+            description: transfer.description || `Transfer: ${transfer.id}`,
+            referenceType: 'Transfer',
+            referenceId: transfer.id,
+            lines: [
+                { accountId: '2100', debit: transfer.amount }, // Debit: Payable to connected account
+                { accountId: '1200', credit: transfer.amount }, // Credit: Stripe Balance
+            ],
+        });
+    }
+    /**
+     * Create a journal entry from a payout
+     *
+     * @param payout - Payout details
+     * @returns The created journal entry
+     */
+    async createEntryFromPayout(payout) {
+        return this.createEntry({
+            date: Date.now(),
+            description: payout.description || `Payout: ${payout.id}`,
+            referenceType: 'Payout',
+            referenceId: payout.id,
+            lines: [
+                { accountId: '1000', debit: payout.amount }, // Debit: Bank Account
+                { accountId: '1200', credit: payout.amount }, // Credit: Stripe Balance
+            ],
+        });
+    }
+}
+/**
+ * Accounting error codes
+ */
+export const AccountingErrorCodes = {
+    ACCOUNT_NOT_FOUND: 'ACCOUNT_NOT_FOUND',
+    ACCOUNT_CODE_EXISTS: 'ACCOUNT_CODE_EXISTS',
+    ENTRY_NOT_FOUND: 'ENTRY_NOT_FOUND',
+    ENTRY_UNBALANCED: 'ENTRY_UNBALANCED',
+    ENTRY_ALREADY_POSTED: 'ENTRY_ALREADY_POSTED',
+    ENTRY_CANNOT_VOID: 'ENTRY_CANNOT_VOID',
+    ACCOUNT_HAS_ENTRIES: 'ACCOUNT_HAS_ENTRIES',
+    INVALID_ACCOUNT_CODE: 'INVALID_ACCOUNT_CODE',
+};
+/**
+ * Accounting error
+ */
+export class AccountingError extends Error {
+    code;
+    details;
+    constructor(code, message, details) {
+        super(message);
+        this.code = code;
+        this.details = details;
+        this.name = 'AccountingError';
+    }
+}
+//# sourceMappingURL=accounting.js.map

package/dist/do/business/financial/accounting.js.map

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

@@ -0,0 +1,15 @@
+/**
+ * Financial Layer
+ *
+ * Business-as-Code financial operations with deep Stripe Connect integration.
+ *
+ * @module financial
+ */
+export { StripeConnect, StripeConnectError, StripeConnectErrorCodes, type StripeConnectConfig, type CreateAccountOptions, type AccountLinkOptions, type StripeConnectErrorCode, } from './stripe';
+export { PaymentProcessor, PaymentError, PaymentErrorCodes, type PaymentProcessorConfig, type CreatePaymentOptions, type RefundOptions, type CreateTransferOptions, type CreatePayoutOptions, type PaymentErrorCode, } from './payments';
+export { SubscriptionManager, SubscriptionError, SubscriptionErrorCodes, type SubscriptionManagerConfig, type CreateSubscriptionOptions, type UpdateSubscriptionOptions, type CancelSubscriptionOptions, type ListInvoicesOptions, type SubscriptionErrorCode, } from './subscriptions';
+export { AccountingJournal, AccountingError, AccountingErrorCodes, type AccountingJournalConfig, type CreateAccountOptions as CreateChartAccountOptions, type CreateJournalEntryOptions, type ListJournalEntriesOptions, type TrialBalanceEntry, type AccountingErrorCode, } from './accounting';
+export { FinancialReporter, ReportError, ReportErrorCodes, type FinancialReporterConfig, type ReportOptions, type ComparativeReport, type ReportErrorCode, } from './reports';
+export { MetricsCalculator, MetricsError, MetricsErrorCodes, type MetricsCalculatorConfig, type MRRMovement, type CustomerCohort, type RevenueAnalysis, type UnitEconomics, type CohortAnalysis, type MetricsErrorCode, } from './metrics';
+export type { StripeAccountType, StripeConnectAccount, StripeCapabilities, BankAccount, PaymentStatus, Payment, PaymentOptions, ListPaymentsOptions, Transfer, Payout, ApplicationFee, PlatformFeeConfig, SubscriptionStatus, Subscription, ListSubscriptionsOptions, Invoice, InvoiceLineItem, AccountCategory, ChartOfAccount, JournalEntry, JournalLine, AccountBalance, ReportPeriod, ProfitAndLoss, PLSection, PLLineItem, BalanceSheet, BalanceSheetSection, BalanceSheetSubsection, BalanceSheetLineItem, CashFlowStatement, CashFlowSection, CashFlowLineItem, MRRMetrics, CustomerMetrics, FinancialOperations, } from '../../../types/financial';
+//# sourceMappingURL=index.d.ts.map

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

@@ -0,0 +1 @@
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package/dist/do/business/financial/index.js

@@ -0,0 +1,20 @@
+/**
+ * Financial Layer
+ *
+ * Business-as-Code financial operations with deep Stripe Connect integration.
+ *
+ * @module financial
+ */
+// Stripe Connect
+export { StripeConnect, StripeConnectError, StripeConnectErrorCodes, } from './stripe';
+// Payments
+export { PaymentProcessor, PaymentError, PaymentErrorCodes, } from './payments';
+// Subscriptions
+export { SubscriptionManager, SubscriptionError, SubscriptionErrorCodes, } from './subscriptions';
+// Accounting
+export { AccountingJournal, AccountingError, AccountingErrorCodes, } from './accounting';
+// Reports
+export { FinancialReporter, ReportError, ReportErrorCodes, } from './reports';
+// Metrics
+export { MetricsCalculator, MetricsError, MetricsErrorCodes, } from './metrics';
+//# sourceMappingURL=index.js.map

package/dist/do/business/financial/index.js.map

@@ -0,0 +1 @@
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