@ekwo-ai/journal-items 0.6.0

package/LICENSE

@@ -0,0 +1,21 @@
+MIT License
+
+Copyright (c) 2026 Karuna Co OÜ, trading as Ekwo
+
+Permission is hereby granted, free of charge, to any person obtaining a copy
+of this software and associated documentation files (the "Software"), to deal
+in the Software without restriction, including without limitation the rights
+to use, copy, modify, merge, publish, distribute, sublicense, and/or sell
+copies of the Software, and to permit persons to whom the Software is
+furnished to do so, subject to the following conditions:
+
+The above copyright notice and this permission notice shall be included in all
+copies or substantial portions of the Software.
+
+THE SOFTWARE IS PROVIDED "AS IS", WITHOUT WARRANTY OF ANY KIND, EXPRESS OR
+IMPLIED, INCLUDING BUT NOT LIMITED TO THE WARRANTIES OF MERCHANTABILITY,
+FITNESS FOR A PARTICULAR PURPOSE AND NONINFRINGEMENT. IN NO EVENT SHALL THE
+AUTHORS OR COPYRIGHT HOLDERS BE LIABLE FOR ANY CLAIM, DAMAGES OR OTHER
+LIABILITY, WHETHER IN AN ACTION OF CONTRACT, TORT OR OTHERWISE, ARISING FROM,
+OUT OF OR IN CONNECTION WITH THE SOFTWARE OR THE USE OR OTHER DEALINGS IN THE
+SOFTWARE.

package/README.md

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+# `@ekwo-ai/journal-items`
+
+Reads an **export of journal items** — the lines of every entry, one row per
+line, saved as CSV from the list view of an ERP whose ledger is a table of
+lines — into plain objects, in TypeScript, with no dependencies. Beside it, the
+chart of accounts and the partners exported from the same screen.
+
+```ts
+import { readJournalItems } from '@ekwo-ai/journal-items';
+
+const books = readJournalItems([items, accounts, partners]); // any order; the last two are optional
+
+books.entries;    // [{ number: 'INV/2025/00001', journal: 'Customer Invoices', date: '2025-01-15', lines: […] }, …]
+books.accounts;   // [{ code: '400000', name: 'Receivable', type: 'Receivable' }, …]
+books.contacts;   // the partners, with their tax ID and e-mail when the partners file has them
+books.currency;   // the company currency the export states, or null
+books.violations; // an entry that does not balance, a line of a draft entry
+```
+
+## The files
+
+Each file is recognised by its header, so they may be given in any order.
+
+**The journal items** (required). The columns are found by name, under either
+spelling the export uses — the label a person reads, or the technical name of
+the field an export for re-import writes:
+
+| Column | Labels | Field names |
+|---|---|---|
+| the entry | `Number`, or `Journal Entry` | `move_name`, or `move_id` |
+| journal | `Journal` | `journal_id` |
+| date | `Date` | `date` |
+| account | `Account` | `account_id` |
+| partner | `Partner` | `partner_id` |
+| label | `Label` | `name` |
+| reference | `Reference` | `ref` |
+| debit, credit | `Debit`, `Credit` | `debit`, `credit` |
+| currency, amount | `Currency`, `Amount in Currency` | `currency_id`, `amount_currency` |
+| company currency | `Company Currency` | `company_currency_id` |
+| due date | `Due Date` | `date_maturity` |
+| matching | `Matching #` | `matching_number` |
+| status | `Status` | `parent_state` |
+
+- Lines belong to one entry when they share its **number**; without that
+  column, its display name.
+- An **account** arrives as it is displayed, its code and then its name
+  (`400000 Receivable`). With the chart beside it the display is matched whole;
+  without, the code is what comes before the first space.
+- A **partner** arrives as its name, and is identified by it.
+- A line whose entry is **not posted** is refused in `violations`: filter the
+  export on posted entries, which is what books are made of.
+- **Dates** are ISO, `YYYY-MM-DD`; **amounts** have a point for decimal mark,
+  a minus for a negative. A negative debit is a credit, and the other way
+  round.
+- An export with a **group-by** active cannot be saved as CSV; remove the
+  grouping first. A spreadsheet export is saved as CSV before it is read.
+
+**The chart of accounts** (optional): `Code`, `Account Name` or `Name`, `Type`
+(or `code`, `name`, `account_type`). The type is kept in the source's words.
+
+**The partners** (optional): `Name`, `Tax ID`, `Email`, `Company ID`, and the
+country as a two-letter code (`Country/Country Code`) — a country written as
+its name is not turned into a code.
+
+## What it returns
+
+The shape declared in [`src/types.ts`](./src/types.ts), which is, field for
+field, the shape every reader of an accounting export in this repository
+declares for itself. Amounts are decimal strings, never negative; the side is
+the sign. What does not add up comes back in `violations` and the entry comes
+back as written; what is not an export of journal items is thrown as a
+`BooksFileError` with a `code`.
+
+It knows no chart of accounts. Which account of another chart each code
+becomes is the importer's business: in [Ekwo OS](https://github.com/Ekwo-ai/ekwo-os),
+`ekwo import journal-items <files…>`.
+
+## Sources
+
+This reader was written against the export of the **Journal Items** of Odoo
+(Accounting), versions 17 and 18, read on 22 September 2026 from:
+
+- [Export and import data — Odoo 17.0 documentation](https://www.odoo.com/documentation/17.0/applications/essentials/export_import_data.html)
+  and [18.0](https://www.odoo.com/documentation/18.0/applications/essentials/export_import_data.html):
+  the two modes of an export, the ISO dates, the field names of an export for
+  re-import;
+- the source of the accounting module, branch 17.0:
+  [`account_move_line.py`](https://github.com/odoo/odoo/blob/17.0/addons/account/models/account_move_line.py),
+  [`account_account.py`](https://github.com/odoo/odoo/blob/17.0/addons/account/models/account_account.py),
+  [`res_partner.py`](https://github.com/odoo/odoo/blob/17.0/odoo/addons/base/models/res_partner.py) and
+  [`export.py`](https://github.com/odoo/odoo/blob/17.0/addons/web/controllers/export.py):
+  the label of every field above, the display name of an account, and the way a
+  CSV is written — comma, double quotes, UTF-8, a point for decimals.
+
+`ekwo import odoo <files…>` is the same as `ekwo import journal-items`.
+
+The fixtures under `test/fixtures/` are written by hand from those pages and
+hold no real data.
+
+MIT.

package/dist/csv.d.ts

@@ -0,0 +1,25 @@
+/**
+ * The comma-separated values a spreadsheet saves, as RFC 4180 describes them:
+ * fields between double quotes may hold the separator, a line break and a
+ * doubled quote. Nothing else about the file is assumed.
+ *
+ * The separator is **read from the header**, which this format requires: the
+ * first of `,`, `;` and a tab that the header row contains outside quotes. A
+ * spreadsheet saves with a comma or a semicolon depending on the language of
+ * the machine, and the header is the one row whose content is known, so this
+ * is reading the file rather than guessing at it.
+ */
+import type { Encoding } from './types.js';
+export type Separator = ',' | ';' | '\t';
+/** Bytes to text, in the encoding the caller said, refusing what is not that. */
+export declare function decode(input: string | Uint8Array, encoding: Encoding, maxBytes: number): string;
+/** The separator of a header line: the first of the three found outside quotes. */
+export declare function separatorOf(headerLine: string): Separator;
+/** Every row of the file, each an array of fields, with the row number it starts on. */
+export declare function parseCsv(text: string, separator: Separator): {
+    row: number;
+    fields: string[];
+}[];
+/** A header cell as it is compared: trimmed, lower case, without the `*` some exports put on a required column. */
+export declare function headerKey(cell: string): string;
+//# sourceMappingURL=csv.d.ts.map

package/dist/csv.d.ts.map

@@ -0,0 +1 @@
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package/dist/csv.js

@@ -0,0 +1,125 @@
+/**
+ * The comma-separated values a spreadsheet saves, as RFC 4180 describes them:
+ * fields between double quotes may hold the separator, a line break and a
+ * doubled quote. Nothing else about the file is assumed.
+ *
+ * The separator is **read from the header**, which this format requires: the
+ * first of `,`, `;` and a tab that the header row contains outside quotes. A
+ * spreadsheet saves with a comma or a semicolon depending on the language of
+ * the machine, and the header is the one row whose content is known, so this
+ * is reading the file rather than guessing at it.
+ */
+import { BooksFileError } from './errors.js';
+const BYTE_ORDER_MARK = 0xfeff;
+/** Bytes to text, in the encoding the caller said, refusing what is not that. */
+export function decode(input, encoding, maxBytes) {
+    let text;
+    if (typeof input === 'string') {
+        if (input.length > maxBytes)
+            throw new BooksFileError('too_large', `the file is longer than ${maxBytes} bytes`);
+        text = input;
+    }
+    else {
+        if (input.byteLength > maxBytes) {
+            throw new BooksFileError('too_large', `the file is ${input.byteLength} bytes, over the limit of ${maxBytes}`);
+        }
+        if (encoding === 'iso-8859-1') {
+            const parts = [];
+            for (let i = 0; i < input.length; i += 8192)
+                parts.push(String.fromCharCode(...input.subarray(i, i + 8192)));
+            text = parts.join('');
+        }
+        else {
+            try {
+                text = new TextDecoder('utf-8', { fatal: true }).decode(input);
+            }
+            catch {
+                throw new BooksFileError('unsupported_encoding', "the bytes are not UTF-8; if the file was saved in Latin-1, say so with { encoding: 'iso-8859-1' } — it is not guessed, because every sequence of bytes is valid Latin-1");
+            }
+        }
+    }
+    if (text.charCodeAt(0) === BYTE_ORDER_MARK)
+        text = text.slice(1);
+    return text;
+}
+/** The separator of a header line: the first of the three found outside quotes. */
+export function separatorOf(headerLine) {
+    let quoted = false;
+    for (const char of headerLine) {
+        if (char === '"')
+            quoted = !quoted;
+        else if (!quoted && (char === ',' || char === ';' || char === '\t'))
+            return char;
+    }
+    // A header of one column has no separator; any will do, and a comma is it.
+    return ',';
+}
+/** Every row of the file, each an array of fields, with the row number it starts on. */
+export function parseCsv(text, separator) {
+    const rows = [];
+    let fields = [];
+    let field = '';
+    let quoted = false;
+    let line = 1;
+    let startedOn = 1;
+    let fieldStarted = false;
+    const endRow = () => {
+        fields.push(field);
+        // A blank line is no row; a row of empty fields is kept and read.
+        if (!(fields.length === 1 && fields[0] === ''))
+            rows.push({ row: startedOn, fields });
+        fields = [];
+        field = '';
+        fieldStarted = false;
+    };
+    for (let i = 0; i < text.length; i += 1) {
+        const char = text[i];
+        if (quoted) {
+            if (char === '"') {
+                if (text[i + 1] === '"') {
+                    field += '"';
+                    i += 1;
+                }
+                else
+                    quoted = false;
+            }
+            else {
+                if (char === '\n')
+                    line += 1;
+                field += char;
+            }
+            continue;
+        }
+        if (char === '"' && !fieldStarted) {
+            quoted = true;
+            fieldStarted = true;
+        }
+        else if (char === separator) {
+            fields.push(field);
+            field = '';
+            fieldStarted = false;
+        }
+        else if (char === '\r' && text[i + 1] === '\n') {
+            // The \n that follows ends the row.
+        }
+        else if (char === '\n' || char === '\r') {
+            endRow();
+            line += 1;
+            startedOn = line;
+        }
+        else {
+            field += char;
+            fieldStarted = true;
+        }
+    }
+    if (quoted)
+        throw new BooksFileError('malformed_csv', 'a quoted field is never closed', startedOn);
+    if (field !== '' || fields.length > 0)
+        endRow();
+    return rows;
+}
+/** A header cell as it is compared: trimmed, lower case, without the `*` some exports put on a required column. */
+export function headerKey(cell) {
+    return cell.trim().replace(/^\*/, '').trim().toLowerCase();
+}
+//# sourceMappingURL=csv.js.map

package/dist/csv.js.map

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package/dist/decimal.d.ts

@@ -0,0 +1,25 @@
+/**
+ * Amounts as the file wrote them, added without a float.
+ *
+ * An amount is held as a `bigint` of millionths: enough for any currency and
+ * any rate a spreadsheet prints, and exact. What leaves is a string with two
+ * decimals, and more when the file wrote more that are not zero — dropping a
+ * written zero is not rounding, dropping anything else would be, and is never
+ * done here.
+ */
+/**
+ * The decimal marks a number may be written with. The comma is accepted only
+ * where it cannot be a separator of thousands — in a file whose fields are
+ * separated by something else — and a number never carries both marks.
+ */
+export type DecimalMark = '.' | ',';
+/**
+ * A written amount as millionths, or null when it is not a number this reader
+ * accepts: digits, one decimal mark, an optional leading minus or a pair of
+ * brackets for a negative. No thousands separator, no currency symbol, no
+ * exponent — each of those is refused rather than read one way or another.
+ */
+export declare function parseDecimal(text: string, marks: readonly DecimalMark[]): bigint | null;
+/** Millionths as a decimal string: signed, two decimals, more when they are written. */
+export declare function formatDecimal(value: bigint): string;
+//# sourceMappingURL=decimal.d.ts.map

package/dist/decimal.d.ts.map

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package/dist/decimal.js

@@ -0,0 +1,55 @@
+/**
+ * Amounts as the file wrote them, added without a float.
+ *
+ * An amount is held as a `bigint` of millionths: enough for any currency and
+ * any rate a spreadsheet prints, and exact. What leaves is a string with two
+ * decimals, and more when the file wrote more that are not zero — dropping a
+ * written zero is not rounding, dropping anything else would be, and is never
+ * done here.
+ */
+const SCALE = 6;
+const UNIT = 10n ** BigInt(SCALE);
+/**
+ * A written amount as millionths, or null when it is not a number this reader
+ * accepts: digits, one decimal mark, an optional leading minus or a pair of
+ * brackets for a negative. No thousands separator, no currency symbol, no
+ * exponent — each of those is refused rather than read one way or another.
+ */
+export function parseDecimal(text, marks) {
+    let value = text.trim();
+    if (value === '')
+        return null;
+    let negative = false;
+    if (value.startsWith('(') && value.endsWith(')')) {
+        negative = true;
+        value = value.slice(1, -1).trim();
+    }
+    if (value.startsWith('-')) {
+        if (negative)
+            return null;
+        negative = true;
+        value = value.slice(1);
+    }
+    else if (value.startsWith('+')) {
+        value = value.slice(1);
+    }
+    const pattern = marks.includes(',') ? /^([0-9]+)(?:[.,]([0-9]*))?$|^[.,]([0-9]+)$/ : /^([0-9]+)(?:\.([0-9]*))?$|^\.([0-9]+)$/;
+    const match = pattern.exec(value);
+    if (match === null)
+        return null;
+    const whole = match[1] ?? '0';
+    const fraction = match[2] ?? match[3] ?? '';
+    if (fraction.length > SCALE)
+        return null;
+    const units = BigInt(whole) * UNIT + BigInt(fraction.padEnd(SCALE, '0') || '0');
+    return negative ? -units : units;
+}
+/** Millionths as a decimal string: signed, two decimals, more when they are written. */
+export function formatDecimal(value) {
+    const negative = value < 0n;
+    const digits = (negative ? -value : value).toString().padStart(SCALE + 1, '0');
+    const whole = digits.slice(0, -SCALE);
+    const fraction = digits.slice(-SCALE).replace(/0+$/, '').padEnd(2, '0');
+    return `${negative ? '-' : ''}${whole}.${fraction}`;
+}
+//# sourceMappingURL=decimal.js.map

package/dist/decimal.js.map

@@ -0,0 +1 @@
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package/dist/errors.d.ts

@@ -0,0 +1,25 @@
+/**
+ * What makes a file unreadable, as opposed to books that read and do not add
+ * up. The second comes back in `violations`; the first is thrown, because a
+ * file with no header the reader recognises has no row to hang a violation on.
+ */
+export type BooksFileErrorCode = 
+/** Larger than `maxBytes`. Refused before a single character is read. */
+'too_large'
+/** Bytes that are not the encoding announced. */
+ | 'unsupported_encoding'
+/** Nothing in the file, or a header and nothing under it. */
+ | 'empty_file'
+/** A header that lacks a column the format needs, or names one twice. */
+ | 'missing_column'
+/** A quote that is never closed. */
+ | 'malformed_csv'
+/** A value the format does not allow where it is: a date, an amount. */
+ | 'invalid_value';
+export declare class BooksFileError extends Error {
+    readonly code: BooksFileErrorCode;
+    /** The row the reader stopped on, from 1, when there is one. */
+    readonly row: number | null;
+    constructor(code: BooksFileErrorCode, message: string, row?: number | null);
+}
+//# sourceMappingURL=errors.d.ts.map

package/dist/errors.d.ts.map

@@ -0,0 +1 @@
+{"version":3,"file":"errors.d.ts","sourceRoot":"","sources":["../src/errors.ts"],"names":[],"mappings":"AAAA;;;;GAIG;AACH,MAAM,MAAM,kBAAkB;AAC5B,yEAAyE;AACvE,WAAW;AACb,iDAAiD;GAC/C,sBAAsB;AACxB,6DAA6D;GAC3D,YAAY;AACd,yEAAyE;GACvE,gBAAgB;AAClB,oCAAoC;GAClC,eAAe;AACjB,wEAAwE;GACtE,eAAe,CAAC;AAEpB,qBAAa,cAAe,SAAQ,KAAK;IACvC,QAAQ,CAAC,IAAI,EAAE,kBAAkB,CAAC;IAClC,gEAAgE;IAChE,QAAQ,CAAC,GAAG,EAAE,MAAM,GAAG,IAAI,CAAC;gBAEhB,IAAI,EAAE,kBAAkB,EAAE,OAAO,EAAE,MAAM,EAAE,GAAG,GAAE,MAAM,GAAG,IAAW;CAMjF"}

package/dist/errors.js

@@ -0,0 +1,12 @@
+export class BooksFileError extends Error {
+    code;
+    /** The row the reader stopped on, from 1, when there is one. */
+    row;
+    constructor(code, message, row = null) {
+        super(row === null ? message : `row ${row}: ${message}`);
+        this.name = 'BooksFileError';
+        this.code = code;
+        this.row = row;
+    }
+}
+//# sourceMappingURL=errors.js.map

package/dist/errors.js.map

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

@@ -0,0 +1,64 @@
+/**
+ * An export of journal items: the list view of the lines of every entry,
+ * saved as CSV, one row per line. It is what an ERP whose ledger is a table of
+ * lines hands over when it is asked for its books — and beside it, from the
+ * same export screen, the chart of accounts and the partners.
+ *
+ * The columns are found **by their names in the header**, under either of the
+ * two spellings such an export uses: the label a person reads (`Journal Entry`,
+ * `Account`, `Partner`, `Debit`) or the technical name of the field
+ * (`move_id`, `account_id`, `partner_id`, `debit`). An account arrives as it
+ * is displayed, its code and then its name (`400000 Customers`); a partner as
+ * its name. Dates are ISO, amounts carry a point.
+ *
+ * It depends on nothing, reads no database and knows no chart of accounts.
+ */
+import type { ImportedBooks, ReadOptions } from './types.js';
+export * from './types.js';
+export { BooksFileError, type BooksFileErrorCode } from './errors.js';
+/** The columns of the lines, each under the names the export may give it. */
+export declare const JOURNAL_ITEM_COLUMNS: {
+    readonly number: readonly ["number", "move_name"];
+    readonly entry: readonly ["journal entry", "move_id", "entry"];
+    readonly journal: readonly ["journal", "journal_id"];
+    readonly date: readonly ["date"];
+    readonly account: readonly ["account", "account_id"];
+    readonly partner: readonly ["partner", "partner_id"];
+    readonly label: readonly ["label", "name"];
+    readonly reference: readonly ["reference", "ref"];
+    readonly debit: readonly ["debit"];
+    readonly credit: readonly ["credit"];
+    readonly currency: readonly ["currency", "currency_id"];
+    readonly amountCurrency: readonly ["amount in currency", "amount_currency"];
+    readonly companyCurrency: readonly ["company currency", "company_currency_id"];
+    readonly dueDate: readonly ["due date", "date_maturity"];
+    readonly matching: readonly ["matching #", "matching_number"];
+    readonly status: readonly ["status", "parent_state"];
+};
+/** The columns of the chart of accounts exported beside them. */
+export declare const ACCOUNT_COLUMNS: {
+    readonly code: readonly ["code"];
+    readonly name: readonly ["account name", "name"];
+    readonly type: readonly ["type", "account_type"];
+};
+/** The columns of the partners exported beside them. */
+export declare const PARTNER_COLUMNS: {
+    readonly name: readonly ["name", "display name", "display_name"];
+    readonly vat: readonly ["tax id", "vat"];
+    readonly registration: readonly ["company id", "company_registry"];
+    readonly email: readonly ["email"];
+    readonly country: readonly ["country/country code", "country_id/code", "country code"];
+    readonly reference: readonly ["reference", "ref"];
+};
+/**
+ * Reads the files — the journal items, and optionally the chart of accounts
+ * and the partners — in any order: each is recognised by its header, and a
+ * file that is none of the three is refused by name.
+ *
+ * Lines belong to one entry when they share its number (`Number`, `move_name`)
+ * or, without that column, its display name (`Journal Entry`, `move_id`). A
+ * line whose entry is not posted is refused in `violations`: export the posted
+ * entries, which is what books are made of.
+ */
+export declare function readJournalItems(inputs: readonly (string | Uint8Array)[], options?: ReadOptions): ImportedBooks;
+//# sourceMappingURL=index.d.ts.map

package/dist/index.d.ts.map

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package/dist/index.js

@@ -0,0 +1,288 @@
+/**
+ * An export of journal items: the list view of the lines of every entry,
+ * saved as CSV, one row per line. It is what an ERP whose ledger is a table of
+ * lines hands over when it is asked for its books — and beside it, from the
+ * same export screen, the chart of accounts and the partners.
+ *
+ * The columns are found **by their names in the header**, under either of the
+ * two spellings such an export uses: the label a person reads (`Journal Entry`,
+ * `Account`, `Partner`, `Debit`) or the technical name of the field
+ * (`move_id`, `account_id`, `partner_id`, `debit`). An account arrives as it
+ * is displayed, its code and then its name (`400000 Customers`); a partner as
+ * its name. Dates are ISO, amounts carry a point.
+ *
+ * It depends on nothing, reads no database and knows no chart of accounts.
+ */
+import { decode, headerKey, parseCsv, separatorOf } from './csv.js';
+import { formatDecimal, parseDecimal } from './decimal.js';
+import { BooksFileError } from './errors.js';
+export * from './types.js';
+export { BooksFileError } from './errors.js';
+const DEFAULTS = { encoding: 'utf-8', maxBytes: 256 * 1024 * 1024 };
+/** The columns of the lines, each under the names the export may give it. */
+export const JOURNAL_ITEM_COLUMNS = {
+    number: ['number', 'move_name'],
+    entry: ['journal entry', 'move_id', 'entry'],
+    journal: ['journal', 'journal_id'],
+    date: ['date'],
+    account: ['account', 'account_id'],
+    partner: ['partner', 'partner_id'],
+    label: ['label', 'name'],
+    reference: ['reference', 'ref'],
+    debit: ['debit'],
+    credit: ['credit'],
+    currency: ['currency', 'currency_id'],
+    amountCurrency: ['amount in currency', 'amount_currency'],
+    companyCurrency: ['company currency', 'company_currency_id'],
+    dueDate: ['due date', 'date_maturity'],
+    matching: ['matching #', 'matching_number'],
+    status: ['status', 'parent_state'],
+};
+/** The columns of the chart of accounts exported beside them. */
+export const ACCOUNT_COLUMNS = {
+    code: ['code'],
+    name: ['account name', 'name'],
+    type: ['type', 'account_type'],
+};
+/** The columns of the partners exported beside them. */
+export const PARTNER_COLUMNS = {
+    name: ['name', 'display name', 'display_name'],
+    vat: ['tax id', 'vat'],
+    registration: ['company id', 'company_registry'],
+    email: ['email'],
+    country: ['country/country code', 'country_id/code', 'country code'],
+    reference: ['reference', 'ref'],
+};
+function locate(keys, spec) {
+    const at = {};
+    for (const [column, names] of Object.entries(spec)) {
+        const found = keys.findIndex((key) => names.includes(key));
+        if (found !== -1)
+            at[column] = found;
+    }
+    return at;
+}
+function table(input, options, file) {
+    const text = decode(input, options.encoding ?? DEFAULTS.encoding, options.maxBytes ?? DEFAULTS.maxBytes);
+    const separator = separatorOf(text.split(/\r?\n/, 1)[0] ?? '');
+    const rows = parseCsv(text, separator);
+    const header = rows.shift();
+    if (header === undefined)
+        throw new BooksFileError('empty_file', `file ${file} is empty`);
+    return { rows, keys: header.fields.map(headerKey), marks: separator === ',' ? ['.'] : ['.', ','], file };
+}
+/** What a file is, from its header: the lines, the chart, or the partners. */
+function kindOf(keys) {
+    const has = (names) => keys.some((key) => names.includes(key));
+    if (has(JOURNAL_ITEM_COLUMNS.debit) && has(JOURNAL_ITEM_COLUMNS.credit) && has(JOURNAL_ITEM_COLUMNS.account))
+        return 'items';
+    if (has(ACCOUNT_COLUMNS.code) && has(ACCOUNT_COLUMNS.type))
+        return 'accounts';
+    if (has(PARTNER_COLUMNS.name))
+        return 'partners';
+    return null;
+}
+/**
+ * Reads the files — the journal items, and optionally the chart of accounts
+ * and the partners — in any order: each is recognised by its header, and a
+ * file that is none of the three is refused by name.
+ *
+ * Lines belong to one entry when they share its number (`Number`, `move_name`)
+ * or, without that column, its display name (`Journal Entry`, `move_id`). A
+ * line whose entry is not posted is refused in `violations`: export the posted
+ * entries, which is what books are made of.
+ */
+export function readJournalItems(inputs, options = {}) {
+    const tables = inputs.map((input, index) => table(input, options, index + 1));
+    const kinds = tables.map((t) => ({ table: t, kind: kindOf(t.keys) }));
+    for (const { table: t, kind } of kinds) {
+        if (kind === null) {
+            throw new BooksFileError('missing_column', `file ${t.file} is neither journal items (account, debit, credit), a chart of accounts (code, type) nor partners (name)`);
+        }
+    }
+    const itemTables = kinds.filter((k) => k.kind === 'items').map((k) => k.table);
+    if (itemTables.length === 0)
+        throw new BooksFileError('missing_column', 'no file holds journal items: one needs an account, a debit and a credit column');
+    const violations = [];
+    const accounts = new Map();
+    const contacts = new Map();
+    for (const t of kinds.filter((k) => k.kind === 'accounts').map((k) => k.table)) {
+        const at = locate(t.keys, ACCOUNT_COLUMNS);
+        for (const { fields } of t.rows) {
+            const code = (fields[at.code] ?? '').trim();
+            if (code === '')
+                continue;
+            const name = at.name === undefined ? '' : (fields[at.name] ?? '').trim();
+            const type = at.type === undefined ? '' : (fields[at.type] ?? '').trim();
+            accounts.set(code, { code, name: name === '' ? null : name, type: type === '' ? null : type });
+        }
+    }
+    for (const t of kinds.filter((k) => k.kind === 'partners').map((k) => k.table)) {
+        const at = locate(t.keys, PARTNER_COLUMNS);
+        for (const { fields } of t.rows) {
+            const cell = (column) => {
+                const index = at[column];
+                return index === undefined ? '' : (fields[index] ?? '').trim();
+            };
+            const name = cell('name');
+            if (name === '')
+                continue;
+            const country = cell('country').toUpperCase();
+            contacts.set(name, {
+                code: name,
+                name,
+                vatNumber: cell('vat') === '' ? null : cell('vat'),
+                registrationNumber: cell('registration') === '' ? null : cell('registration'),
+                email: cell('email') === '' ? null : cell('email'),
+                country: /^[A-Z]{2}$/.test(country) ? country : null,
+            });
+        }
+    }
+    // An account arrives as displayed, "code name". With the chart beside it the
+    // display is matched whole; without, the code is what comes before the
+    // first space.
+    const displays = new Map([...accounts.values()].map((a) => [`${a.code} ${a.name ?? ''}`.trim(), a.code]));
+    const accountOf = (display) => {
+        const known = displays.get(display);
+        if (known !== undefined)
+            return known;
+        const space = display.indexOf(' ');
+        return space === -1 ? display : display.slice(0, space);
+    };
+    const entries = new Map();
+    const currencies = new Set();
+    for (const t of itemTables) {
+        const at = locate(t.keys, JOURNAL_ITEM_COLUMNS);
+        const key = at.number ?? at.entry;
+        if (key === undefined) {
+            throw new BooksFileError('missing_column', `file ${t.file} names no entry for its lines: it needs a Number (move_name) or a Journal Entry (move_id) column`);
+        }
+        if (at.date === undefined)
+            throw new BooksFileError('missing_column', `file ${t.file} has no Date column`);
+        for (const { row, fields } of t.rows) {
+            const cell = (column) => {
+                const index = at[column];
+                return index === undefined ? '' : (fields[index] ?? '').trim();
+            };
+            const amount = (column) => {
+                const raw = cell(column);
+                if (raw === '')
+                    return 0n;
+                const value = parseDecimal(raw, t.marks);
+                if (value === null)
+                    throw new BooksFileError('invalid_value', `"${raw}" in ${column} is not an amount`, row);
+                return value;
+            };
+            const status = cell('status').toLowerCase();
+            if (status !== '' && status !== 'posted') {
+                violations.push({ rule: 'not_posted', message: `a line of an entry that is ${status}, not posted; export the posted entries only`, row });
+                continue;
+            }
+            const number = (fields[key] ?? '').trim();
+            const display = cell('account');
+            if (number === '' || display === '') {
+                violations.push({ rule: 'required', message: 'a line names no entry or no account and was left out', row });
+                continue;
+            }
+            const date = isoDate(cell('date'), row);
+            const account = accountOf(display);
+            if (!accounts.has(account)) {
+                const space = display.indexOf(' ');
+                accounts.set(account, { code: account, name: space === -1 ? null : display.slice(space + 1).trim() || null, type: null });
+            }
+            const partner = cell('partner');
+            if (partner !== '' && !contacts.has(partner)) {
+                contacts.set(partner, { code: partner, name: partner, vatNumber: null, registrationNumber: null, email: null, country: null });
+            }
+            const companyCurrency = cell('companyCurrency');
+            if (companyCurrency !== '')
+                currencies.add(companyCurrency.toUpperCase());
+            let debit = amount('debit');
+            let credit = amount('credit');
+            if (debit !== 0n && credit !== 0n)
+                violations.push({ rule: 'one_side', message: 'a line carries both a debit and a credit', row });
+            if (debit < 0n) {
+                credit -= debit;
+                debit = 0n;
+            }
+            if (credit < 0n) {
+                debit -= credit;
+                credit = 0n;
+            }
+            const currency = cell('currency').toUpperCase();
+            const inCurrency = cell('amountCurrency') === '' ? null : amount('amountCurrency');
+            const label = cell('label');
+            const line = {
+                account,
+                contact: partner === '' ? null : partner,
+                label: label === '' ? null : label,
+                debit: formatDecimal(debit),
+                credit: formatDecimal(credit),
+                currency: currency === '' ? null : currency,
+                amountCurrency: inCurrency === null ? null : formatDecimal(inCurrency < 0n ? -inCurrency : inCurrency),
+                dueDate: cell('dueDate') === '' ? null : isoDate(cell('dueDate'), row),
+                matching: cell('matching') === '' ? null : cell('matching'),
+            };
+            let entry = entries.get(number);
+            if (entry === undefined) {
+                const journal = cell('journal');
+                const reference = cell('reference');
+                entry = {
+                    journal: journal === '' ? null : journal,
+                    journalName: journal === '' ? null : journal,
+                    number,
+                    date,
+                    reference: reference === '' ? null : reference,
+                    description: line.label,
+                    lines: [],
+                    row,
+                    debits: 0n,
+                    credits: 0n,
+                };
+                entries.set(number, entry);
+            }
+            else if (entry.date !== date) {
+                violations.push({ rule: 'one_date', message: `entry ${number} is dated ${entry.date} on its first line and ${date} here`, row });
+            }
+            entry.lines.push(line);
+            entry.debits += debit;
+            entry.credits += credit;
+        }
+    }
+    const read = [];
+    for (const { debits, credits, ...entry } of entries.values()) {
+        if (debits !== credits) {
+            violations.push({
+                rule: 'balance',
+                message: `entry ${entry.number} has debit ${formatDecimal(debits)} and credit ${formatDecimal(credits)}`,
+                row: entry.row,
+            });
+        }
+        read.push(entry);
+    }
+    if (currencies.size > 1) {
+        violations.push({ rule: 'one_currency', message: `the lines are in several company currencies (${[...currencies].join(', ')}); export one company at a time`, row: null });
+    }
+    return {
+        format: 'journal-items',
+        currency: currencies.size === 1 ? [...currencies][0] : null,
+        accounts: [...accounts.values()],
+        contacts: [...contacts.values()],
+        entries: read,
+        opening: [],
+        violations,
+    };
+}
+/** `YYYY-MM-DD`, or the same followed by a time, refusing anything else. */
+function isoDate(value, row) {
+    const match = /^(\d{4})-(\d{2})-(\d{2})(?:[ T].*)?$/.exec(value);
+    if (match === null)
+        throw new BooksFileError('invalid_value', `"${value}" is not a date written YYYY-MM-DD`, row);
+    const iso = `${match[1]}-${match[2]}-${match[3]}`;
+    const parsed = new Date(`${iso}T00:00:00Z`);
+    if (Number.isNaN(parsed.getTime()) || parsed.toISOString().slice(0, 10) !== iso) {
+        throw new BooksFileError('invalid_value', `${value} is not a date of the calendar`, row);
+    }
+    return iso;
+}
+//# sourceMappingURL=index.js.map

package/dist/index.js.map

@@ -0,0 +1 @@
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package/dist/types.d.ts

@@ -0,0 +1,96 @@
+/**
+ * What a set of books is once it has been read out of the software that kept
+ * them: accounts, parties, entries and an opening balance. The shape is
+ * declared here and imported from nowhere — it names no table and no ledger.
+ *
+ * It is, field for field, the shape every reader of an accounting export in
+ * this repository declares for itself (`@ekwo-ai/fec`, and the readers beside
+ * this one), so whatever takes one takes the others. It is not a shared
+ * abstraction: none imports another, and a reader that has nothing to say for
+ * a part of it returns that part empty.
+ *
+ * Every amount is a **decimal string**, never negative: a line carries a debit
+ * or a credit, and the side is the sign. No figure passes through a `number`.
+ */
+/** ISO 8601 calendar date, `YYYY-MM-DD`. */
+export type IsoDate = string;
+/** A fixed-point number, `1234.50`, never negative. */
+export type Decimal = string;
+/** One account of the chart the books were kept on, in the words of that software. */
+export interface ImportedAccount {
+    code: string;
+    name: string | null;
+    /** What the source calls its kind, verbatim. Null when it says nothing. */
+    type: string | null;
+}
+/** A customer, a supplier or anybody else a line names. */
+export interface ImportedContact {
+    /** How the source identifies the party on a line: its code, or its name where it has no code. */
+    code: string;
+    name: string;
+    vatNumber: string | null;
+    registrationNumber: string | null;
+    email: string | null;
+    /** ISO 3166-1 alpha-2, when the source writes one. Never inferred. */
+    country: string | null;
+}
+export interface ImportedLine {
+    /** The account code in the source's chart. */
+    account: string;
+    /** The `code` of an {@link ImportedContact}, or null. */
+    contact: string | null;
+    label: string | null;
+    debit: Decimal;
+    credit: Decimal;
+    /** A foreign currency the line was in, when the source says so. */
+    currency: string | null;
+    /** The amount in that currency, never negative. */
+    amountCurrency: Decimal | null;
+    dueDate: IsoDate | null;
+    /** The reconciliation mark the source put on the line, as written. */
+    matching: string | null;
+}
+export interface ImportedEntry {
+    /** The journal code in the source, or null when it has none. */
+    journal: string | null;
+    journalName: string | null;
+    /** The entry's number in the source. */
+    number: string | null;
+    date: IsoDate;
+    reference: string | null;
+    description: string | null;
+    lines: ImportedLine[];
+    /** The row of the file the entry starts on, from 1, for a message. */
+    row: number | null;
+}
+export interface Violation {
+    rule: string;
+    message: string;
+    /** The row of the file, from 1, or null for a rule about the whole file. */
+    row: number | null;
+}
+export interface ImportedBooks {
+    /** Which reader: `journal-items` here. */
+    format: string;
+    /** The currency the file says its amounts are in. Null when it says none: never guessed. */
+    currency: string | null;
+    accounts: ImportedAccount[];
+    contacts: ImportedContact[];
+    entries: ImportedEntry[];
+    /** A trial balance: one line per account, to become the opening entry of a year. */
+    opening: ImportedLine[];
+    violations: Violation[];
+}
+export type Encoding = 'utf-8' | 'iso-8859-1';
+export interface ReadOptions {
+    /**
+     * How bytes are decoded. Default `utf-8`, fatally: bytes that are not UTF-8
+     * are refused by name, never read as something else. A spreadsheet that
+     * saves in Latin-1 is said to be so, because every sequence of bytes is
+     * valid Latin-1 and a guess would always succeed.
+     */
+    encoding?: Encoding;
+    /** Refused beyond this many bytes, before anything is read. Default 64 MiB. */
+    maxBytes?: number;
+}
+//# sourceMappingURL=types.d.ts.map

package/dist/types.d.ts.map

@@ -0,0 +1 @@
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package/dist/types.js

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+/**
+ * What a set of books is once it has been read out of the software that kept
+ * them: accounts, parties, entries and an opening balance. The shape is
+ * declared here and imported from nowhere — it names no table and no ledger.
+ *
+ * It is, field for field, the shape every reader of an accounting export in
+ * this repository declares for itself (`@ekwo-ai/fec`, and the readers beside
+ * this one), so whatever takes one takes the others. It is not a shared
+ * abstraction: none imports another, and a reader that has nothing to say for
+ * a part of it returns that part empty.
+ *
+ * Every amount is a **decimal string**, never negative: a line carries a debit
+ * or a credit, and the side is the sign. No figure passes through a `number`.
+ */
+export {};
+//# sourceMappingURL=types.js.map

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package/package.json

@@ -0,0 +1,54 @@
+{
+  "name": "@ekwo-ai/journal-items",
+  "version": "0.6.0",
+  "description": "Reads an export of journal items as CSV — one row per line of an entry, with its entry, journal, date, account, partner, debit and credit — with the chart of accounts and the partners exported beside it, into plain objects in TypeScript: amounts as decimal strings, and what does not add up. Zero dependencies.",
+  "keywords": [
+    "journal-items",
+    "general-ledger",
+    "csv",
+    "accounting",
+    "bookkeeping",
+    "migration",
+    "import",
+    "parser"
+  ],
+  "license": "MIT",
+  "author": "Ekwo AI",
+  "homepage": "https://github.com/Ekwo-ai/ekwo-os/tree/main/packages/formats/journal-items#readme",
+  "repository": {
+    "type": "git",
+    "url": "git+https://github.com/Ekwo-ai/ekwo-os.git",
+    "directory": "packages/formats/journal-items"
+  },
+  "bugs": {
+    "url": "https://github.com/Ekwo-ai/ekwo-os/issues"
+  },
+  "type": "module",
+  "sideEffects": false,
+  "engines": {
+    "node": ">=18"
+  },
+  "files": [
+    "dist",
+    "README.md",
+    "LICENSE"
+  ],
+  "main": "./dist/index.js",
+  "types": "./dist/index.d.ts",
+  "exports": {
+    ".": {
+      "types": "./dist/index.d.ts",
+      "import": "./dist/index.js"
+    }
+  },
+  "scripts": {
+    "build": "tsc -p tsconfig.build.json",
+    "typecheck": "tsc -p tsconfig.json --noEmit",
+    "test": "vitest run"
+  },
+  "devDependencies": {
+    "@types/node": "^24.0.0",
+    "typescript": "^5.9.0",
+    "vitest": "^3.2.0"
+  }
+}