@fin.cx/skr 1.0.0 → 1.1.0

package/readme.md

@@ -1,7 +1,7 @@
 # @fin.cx/skr 📊
 
 > **Enterprise-grade German accounting standards implementation for SKR03 and SKR04**  
-> Double-entry bookkeeping with MongoDB persistence and full TypeScript support
+> Rock-solid double-entry bookkeeping with MongoDB persistence and full TypeScript support
 
 ## 🚀 Why @fin.cx/skr?
 
@@ -9,12 +9,14 @@ Building compliant German accounting software? You've come to the right place! T
 
 ### 🎯 What makes it awesome?
 
-- **🏢 Enterprise-Ready**: Production-tested implementation following DATEV standards
-- **⚡ Lightning Fast**: MongoDB-powered with optimized indexing and caching
+- **🏢 Enterprise-Ready**: Production-tested implementation following HGB/GoBD standards
+- **⚡ Lightning Fast**: MongoDB-powered with optimized indexing and real-time balance updates
 - **🔒 Type-Safe**: Full TypeScript support with comprehensive type definitions
 - **🎮 Developer-Friendly**: Intuitive API that makes complex accounting operations simple
 - **📈 Real-time Reporting**: Generate financial statements on-the-fly
-- **🔄 Transaction Safety**: Built-in double-entry validation and reversals
+- **🔄 Transaction Safety**: Built-in double-entry validation and automatic reversals
+- **✅ Battle-Tested**: 65+ comprehensive tests covering all edge cases
+- **🛡️ SKR Validation**: Automatic validation against official SKR standards
 
 ## 📦 Installation
 
@@ -67,42 +69,47 @@ const journalEntry = await api.postJournalEntry({
   reference: 'SAL-2024-03',
   lines: [
     { accountNumber: '6000', debit: 5000.00, description: 'Gross salary' },
-    { accountNumber: '4830', credit: 1000.00, description: 'Social security' },
-    { accountNumber: '4840', credit: 500.00, description: 'Tax withholding' },
-    { accountNumber: '1200', credit: 3500.00, description: 'Net payment' }
+    { accountNumber: '6100', debit: 1000.00, description: 'Social security employer' },
+    { accountNumber: '1800', credit: 1500.00, description: 'Tax withholding' },
+    { accountNumber: '1200', credit: 4500.00, description: 'Net payment' }
   ]
 });
 ```
 
-### 📊 Generating Reports
+### 📊 Generating Financial Reports
 
 ```typescript
-// Trial Balance
+// Trial Balance (Summen- und Saldenliste)
 const trialBalance = await api.generateTrialBalance({
   dateFrom: new Date('2024-01-01'),
   dateTo: new Date('2024-12-31')
 });
 
-// Income Statement (P&L)
+// Income Statement (GuV - Gewinn- und Verlustrechnung)
 const incomeStatement = await api.generateIncomeStatement({
   dateFrom: new Date('2024-01-01'),
   dateTo: new Date('2024-12-31')
 });
 
-// Balance Sheet
+// Balance Sheet (Bilanz)
 const balanceSheet = await api.generateBalanceSheet({
   date: new Date('2024-12-31')
 });
 
-// Export for DATEV
-const datevExport = await api.exportDatev({
+// General Ledger Export
+const generalLedger = await api.generateGeneralLedger({
   dateFrom: new Date('2024-01-01'),
-  dateTo: new Date('2024-12-31'),
-  format: 'CSV'
+  dateTo: new Date('2024-12-31')
+});
+
+// Cash Flow Statement
+const cashFlow = await api.generateCashFlowStatement({
+  dateFrom: new Date('2024-01-01'),
+  dateTo: new Date('2024-12-31')
 });
 ```
 
-## 🏗️ Core Architecture
+## 🏗️ Core Features
 
 ### Account Management
 
@@ -117,20 +124,50 @@ const account = await api.createAccount({
   isActive: true
 });
 
-// Search accounts
+// Batch create multiple accounts for efficiency
+const accounts = await api.createBatchAccounts([
+  { accountNumber: '1298', accountName: 'Stripe Account', accountClass: 1, accountType: 'asset' },
+  { accountNumber: '1297', accountName: 'Wise Business', accountClass: 1, accountType: 'asset' }
+]);
+
+// Search accounts by name or number
 const accounts = await api.searchAccounts('bank');
 
-// Get account balance
+// Get account with full details
+const account = await api.getAccount('1200');
+
+// Update account information
+await api.updateAccount('1200', {
+  accountName: 'Main Business Bank Account',
+  description: 'Primary operating account'
+});
+
+// Get account balance with running totals
 const balance = await api.getAccountBalance('1200');
-console.log(`Balance: ${balance.balance} EUR`);
-console.log(`Debits: ${balance.debitTotal} EUR`);
-console.log(`Credits: ${balance.creditTotal} EUR`);
+console.log(`Balance: €${balance.balance}`);
+console.log(`Total Debits: €${balance.debitTotal}`);
+console.log(`Total Credits: €${balance.creditTotal}`);
+
+// List accounts by classification
+const assetAccounts = await api.getAccountsByType('asset');
+const class4Accounts = await api.getAccountsByClass(4);
+
+// Paginated account access for large datasets
+const pagedAccounts = await api.getAccountsPaginated({
+  page: 1,
+  limit: 50,
+  sortBy: 'accountNumber',
+  sortOrder: 'asc'
+});
 ```
 
 ### Transaction Management
 
 ```typescript
-// Get transaction history
+// Get transaction by ID
+const transaction = await api.getTransaction(transactionId);
+
+// Get transaction history with filtering
 const transactions = await api.listTransactions({
   accountNumber: '1200',
   dateFrom: new Date('2024-01-01'),
@@ -139,15 +176,35 @@ const transactions = await api.listTransactions({
   maxAmount: 10000
 });
 
-// Reverse a transaction
+// Get all transactions for a specific account
+const accountTransactions = await api.getAccountTransactions('1200', {
+  dateFrom: new Date('2024-01-01'),
+  dateTo: new Date('2024-12-31')
+});
+
+// Reverse transactions (Storno)
 const reversal = await api.reverseTransaction(transactionId);
 
-// Batch processing
+// Reverse complex journal entries
+const journalReversal = await api.reverseJournalEntry(journalEntryId);
+
+// Batch processing for performance
 const batchResults = await api.postBatchTransactions([
   { date: new Date(), debitAccount: '1200', creditAccount: '8400', amount: 100 },
   { date: new Date(), debitAccount: '1200', creditAccount: '8400', amount: 200 },
   { date: new Date(), debitAccount: '1200', creditAccount: '8400', amount: 300 }
 ]);
+
+// Paginated access for large datasets
+const pagedTransactions = await api.getTransactionsPaginated({
+  page: 1,
+  limit: 50,
+  sortBy: 'date',
+  sortOrder: 'desc'
+});
+
+// Find unbalanced transactions for audit
+const unbalanced = await api.getUnbalancedTransactions();
 ```
 
 ## 📚 SKR03 vs SKR04: Which One to Choose?
@@ -170,7 +227,7 @@ const batchResults = await api.postBatchTransactions([
 
 ## 🎯 Account Structure
 
-Both SKR standards follow the same hierarchical structure:
+Both SKR standards follow the same 4-digit hierarchical structure:
 
 ```
 [0-9]    → Account Class (Kontenklasse)
@@ -183,77 +240,91 @@ Both SKR standards follow the same hierarchical structure:
 
 | Class | SKR03 Description | SKR04 Description | Type |
 |-------|------------------|-------------------|------|
-| **0** | Fixed Assets | Fixed Assets | Asset |
-| **1** | Current Assets | Current Assets | Asset |
-| **2** | Equity | Equity | Equity |
-| **3** | Liabilities | Liabilities | Liability |
-| **4** | Operating Income | Operating Income | Revenue |
-| **5** | Cost of Materials | Cost of Materials | Expense |
-| **6** | Operating Expenses | Other Operating Costs | Expense |
-| **7** | Other Income/Expenses | Other Income/Expenses | Mixed |
-| **8** | --- | Financial Results | Mixed |
-| **9** | Closing Accounts | Closing Accounts | System |
+| **0** | Fixed Assets (Anlagevermögen) | Fixed Assets | Asset |
+| **1** | Current Assets (Umlaufvermögen) | Financial & Current Assets | Asset |
+| **2** | Equity (Eigenkapital) | Expenses Part 1 | Equity/Expense |
+| **3** | Liabilities (Fremdkapital) | Expenses Part 2 | Liability/Expense |
+| **4** | Operating Income (Betriebliche Erträge) | Revenues Part 1 | Revenue |
+| **5** | Material Costs (Materialaufwand) | Revenues Part 2 | Expense/Revenue |
+| **6** | Operating Expenses (Betriebsaufwand) | Special Accounts | Expense |
+| **7** | Other Costs (Weitere Aufwendungen) | Cost Accounting | Expense |
+| **8** | Income (Erträge) | Free for Use (Custom) | Revenue |
+| **9** | Closing Accounts (Abschlusskonten) | Equity & Closing | System |
 
 ## 🔧 Advanced Features
 
-### Ledger Operations
+### Period Management
 
 ```typescript
-import { Ledger } from '@fin.cx/skr';
-
-const ledger = new Ledger('SKR03');
-
-// Post to general ledger
-await ledger.postToGeneralLedger(transaction);
-
-// Get account ledger
-const accountLedger = await ledger.getAccountLedger('1200', {
-  dateFrom: new Date('2024-01-01'),
-  dateTo: new Date('2024-12-31')
+// Close accounting period with automatic adjustments
+await api.closePeriod('2024-01', {
+  performYearEndAdjustments: true,
+  generateReports: true
 });
 
-// Close accounting period
-await ledger.closePeriod('2024-01');
+// Recalculate all account balances
+await api.recalculateBalances();
 ```
 
-### Custom Reporting
+### Data Import/Export
 
 ```typescript
-import { Reports } from '@fin.cx/skr';
+// Import accounts from CSV
+const importedCount = await api.importAccountsFromCSV(csvContent);
 
-const reports = new Reports('SKR03');
+// Export accounts to CSV
+const csvExport = await api.exportAccountsToCSV();
 
-// Generate custom report
-const customReport = await reports.generateCustomReport({
-  accounts: ['1200', '1300', '1400'],
+// Export to DATEV format (for tax advisors)
+const datevExport = await api.exportToDATEV({
   dateFrom: new Date('2024-01-01'),
-  dateTo: new Date('2024-12-31'),
-  groupBy: 'month',
-  includeSubAccounts: true
+  dateTo: new Date('2024-12-31')
 });
 
-// Cash flow statement
-const cashFlow = await reports.generateCashFlowStatement({
-  year: 2024
+// Export reports to CSV
+const reportCsv = await api.exportReportToCSV('income_statement', {
+  dateFrom: new Date('2024-01-01'),
+  dateTo: new Date('2024-12-31')
 });
 ```
 
-### Data Import/Export
+### Validation & Integrity
 
 ```typescript
-// Import from CSV
-const importedCount = await api.importAccountsFromCSV(csvContent);
+// Find unbalanced transactions
+const unbalanced = await api.getUnbalancedTransactions();
+
+// Validate double-entry before posting
+const isValid = await api.validateDoubleEntry({
+  debitAccount: '1000',
+  creditAccount: '8400',
+  amount: 100
+});
 
-// Export to CSV
-const csvExport = await api.exportAccountsToCSV();
+// The API automatically validates all journal entries
+// Will throw error if entry is unbalanced
+try {
+  await api.postJournalEntry({
+    date: new Date(),
+    lines: [
+      { accountNumber: '1000', debit: 100 },
+      { accountNumber: '8400', credit: 99 } // Unbalanced!
+    ]
+  });
+} catch (error) {
+  console.error('Journal entry is not balanced!');
+}
+```
 
-// DATEV-compatible export
-const datevData = await api.exportDatev({
-  consultantNumber: '12345',
-  clientNumber: '67890',
-  dateFrom: new Date('2024-01-01'),
-  dateTo: new Date('2024-12-31')
-});
+### Utility Functions
+
+```typescript
+// Get SKR type description for account classes
+const classDesc = api.getAccountClassDescription(4);
+// Returns: "Operating Income (SKR03)" or "Revenues Part 1 (SKR04)"
+
+// Get current SKR type
+const skrType = api.getSKRType(); // Returns: 'SKR03' or 'SKR04'
 ```
 
 ## 🛡️ Type Safety
@@ -266,9 +337,16 @@ import type {
   IAccountData,
   ITransactionData,
   IJournalEntry,
+  IJournalEntryLine,
   ITrialBalanceReport,
   IIncomeStatement,
-  IBalanceSheet
+  IBalanceSheet,
+  IAccountFilter,
+  ITransactionFilter,
+  IPaginationParams,
+  IAccountBalance,
+  ICashFlowStatement,
+  IGeneralLedger
 } from '@fin.cx/skr';
 
 // All operations are fully typed
@@ -278,101 +356,155 @@ const account: IAccountData = {
   accountClass: 1,
   accountType: 'asset',
   skrType: 'SKR03',
-  vatRate: 0,
   isActive: true
 };
+
+// TypeScript will catch errors at compile time
+const filter: IAccountFilter = {
+  accountType: 'asset',
+  isActive: true,
+  accountClass: 1
+};
+
+// Journal entries are validated at type level
+const journalEntry: IJournalEntry = {
+  date: new Date(),
+  description: 'Year-end closing',
+  lines: [
+    { accountNumber: '8400', debit: 0, credit: 1000 },
+    { accountNumber: '9000', debit: 1000, credit: 0 }
+  ]
+};
 ```
 
-## 🌟 Real-World Example
+## 🌟 Real-World Example: Complete Annual Closing
 
-Here's a complete example of setting up a basic accounting system:
+Here's how to perform a complete Jahresabschluss (annual financial closing):
 
 ```typescript
 import { SkrApi } from '@fin.cx/skr';
 
-async function setupAccounting() {
-  // Initialize
+async function performJahresabschluss() {
   const api = new SkrApi({
     mongoDbUrl: process.env.MONGODB_URL!,
-    dbName: 'my_company_accounting'
+    dbName: 'company_accounting'
   });
   
-  await api.initialize('SKR03');
+  await api.initialize('SKR04'); // Using SKR04 for better reporting structure
   
-  // Create custom accounts for your business
-  await api.createAccount({
-    accountNumber: '1299',
-    accountName: 'Stripe Account',
-    accountClass: 1,
-    accountType: 'asset',
-    description: 'Stripe payment gateway account'
+  // 1. Post year-end adjustments
+  const adjustments = await api.postJournalEntry({
+    date: new Date('2024-12-31'),
+    description: 'Jahresabschlussbuchungen',
+    reference: 'JA-2024',
+    lines: [
+      // Depreciation (AfA)
+      { accountNumber: '3700', debit: 10000, description: 'AfA auf Anlagen' },
+      { accountNumber: '0210', credit: 10000, description: 'Wertberichtigung Gebäude' },
+      
+      // Provisions (Rückstellungen)
+      { accountNumber: '3500', debit: 5000, description: 'Bildung Rückstellungen' },
+      { accountNumber: '0800', credit: 5000, description: 'Sonstige Rückstellungen' },
+      
+      // VAT clearing
+      { accountNumber: '1771', debit: 19000, description: 'USt-Saldo' },
+      { accountNumber: '1571', credit: 17000, description: 'Vorsteuer-Saldo' },
+      { accountNumber: '1700', credit: 2000, description: 'USt-Zahllast' }
+    ]
   });
   
-  // Post daily transactions
-  const transactions = [
-    { 
-      date: new Date(),
-      debitAccount: '1299', // Stripe
-      creditAccount: '8400', // Revenue
-      amount: 99.00,
-      description: 'SaaS subscription payment',
-      reference: 'stripe_pi_abc123'
-    },
-    {
-      date: new Date(),
-      debitAccount: '5900', // Hosting costs
-      creditAccount: '1200', // Bank
-      amount: 29.99,
-      description: 'AWS monthly bill',
-      reference: 'aws-2024-03'
-    }
-  ];
+  // 2. Generate financial statements
+  const incomeStatement = await api.generateIncomeStatement({
+    dateFrom: new Date('2024-01-01'),
+    dateTo: new Date('2024-12-31')
+  });
   
-  for (const tx of transactions) {
-    await api.postTransaction(tx);
-  }
+  const balanceSheet = await api.generateBalanceSheet({
+    date: new Date('2024-12-31')
+  });
   
-  // Generate monthly report
-  const report = await api.generateIncomeStatement({
-    dateFrom: new Date('2024-03-01'),
-    dateTo: new Date('2024-03-31')
+  const trialBalance = await api.generateTrialBalance({
+    dateFrom: new Date('2024-01-01'),
+    dateTo: new Date('2024-12-31')
   });
   
-  console.log('Revenue:', report.totalRevenue);
-  console.log('Expenses:', report.totalExpenses);
-  console.log('Net Income:', report.netIncome);
+  const cashFlow = await api.generateCashFlowStatement({
+    dateFrom: new Date('2024-01-01'),
+    dateTo: new Date('2024-12-31')
+  });
+  
+  // 3. Export for tax advisor
+  const datevExport = await api.exportToDATEV({
+    dateFrom: new Date('2024-01-01'),
+    dateTo: new Date('2024-12-31')
+  });
+  
+  // 4. Close the period
+  await api.closePeriod('2024-12', {
+    performYearEndAdjustments: true,
+    generateReports: true
+  });
+  
+  console.log('=== Jahresabschluss 2024 ===');
+  console.log(`Umsatz: €${incomeStatement.totalRevenue}`);
+  console.log(`Aufwendungen: €${incomeStatement.totalExpenses}`);
+  console.log(`Jahresergebnis: €${incomeStatement.netIncome}`);
+  console.log(`Bilanzsumme: €${balanceSheet.assets.totalAssets}`);
+  console.log(`Cash Flow: €${cashFlow.netCashFlow}`);
+  console.log(incomeStatement.netIncome > 0 ? '✅ Gewinn!' : '📉 Verlust');
   
-  // Close the connection when done
   await api.close();
 }
 
-setupAccounting().catch(console.error);
+performJahresabschluss().catch(console.error);
 ```
 
 ## 🚦 API Reference
 
 ### Main Classes
 
-- **`SkrApi`** - Main API entry point
-- **`ChartOfAccounts`** - Account management
-- **`Ledger`** - General ledger operations
-- **`Reports`** - Financial reporting
-- **`Account`** - Account model
-- **`Transaction`** - Transaction model
-- **`JournalEntry`** - Journal entry model
+| Class | Description |
+|-------|-------------|
+| **`SkrApi`** | Main API entry point for all operations |
+| **`ChartOfAccounts`** | Account management and initialization |
+| **`Ledger`** | General ledger and transaction posting with SKR validation |
+| **`Reports`** | Financial reporting and exports |
+| **`Account`** | Account model with balance tracking |
+| **`Transaction`** | Double-entry transaction model |
+| **`JournalEntry`** | Complex multi-line journal entries |
 
 ### Key Methods
 
 | Method | Description |
 |--------|-------------|
 | `initialize(skrType)` | Initialize with SKR03 or SKR04 |
-| `postTransaction(data)` | Post a simple transaction |
-| `postJournalEntry(data)` | Post a complex journal entry |
-| `reverseTransaction(id)` | Reverse a posted transaction |
-| `generateTrialBalance(params)` | Generate trial balance report |
-| `generateIncomeStatement(params)` | Generate P&L statement |
-| `generateBalanceSheet(params)` | Generate balance sheet |
-| `exportDatev(params)` | Export DATEV-compatible data |
+| `postTransaction(data)` | Post a simple two-line transaction |
+| `postJournalEntry(data)` | Post complex multi-line journal entry |
+| `postBatchTransactions(transactions)` | Post multiple transactions efficiently |
+| `reverseTransaction(id)` | Create reversal (Storno) entry |
+| `reverseJournalEntry(id)` | Reverse complex journal entries |
+| `generateTrialBalance(params)` | Generate Summen- und Saldenliste |
+| `generateIncomeStatement(params)` | Generate GuV (P&L) statement |
+| `generateBalanceSheet(params)` | Generate Bilanz (balance sheet) |
+| `generateCashFlowStatement(params)` | Generate cash flow statement |
+| `generateGeneralLedger(params)` | Generate complete general ledger |
+| `exportToDATEV(params)` | Export DATEV-compatible data |
+| `closePeriod(period, options)` | Close accounting period |
+| `recalculateBalances()` | Recalculate all account balances |
+| `validateDoubleEntry(data)` | Validate transaction before posting |
+| `getUnbalancedTransactions()` | Find integrity issues |
+| `createBatchAccounts(accounts)` | Create multiple accounts at once |
+
+## 🏆 Why Developers Love It
+
+- **🎯 Zero Configuration**: Pre-configured SKR03/SKR04 accounts out of the box
+- **🔄 Automatic Validation**: Never worry about unbalanced entries or wrong account types
+- **📊 Real-time Analytics**: Instant financial insights with live balance updates
+- **🛡️ SKR Compliance**: Validates against official SKR standards automatically
+- **🚀 High Performance**: Optimized MongoDB queries and batch operations
+- **📚 German Compliance**: Full HGB/GoBD compliance built-in
+- **🤝 Type Safety**: Complete TypeScript definitions prevent runtime errors
+- **🔍 Smart Validation**: Warns about non-standard accounts and type mismatches
 
 ## 📋 Requirements
 
@@ -380,14 +512,20 @@ setupAccounting().catch(console.error);
 - **MongoDB** >= 5.0
 - **TypeScript** >= 5.0 (for development)
 
-## 🏆 Why Developers Love It
+## 🔬 Testing
 
-- **🎯 Zero Configuration**: Pre-configured SKR03/SKR04 accounts out of the box
-- **🔄 Automatic Validation**: Never worry about unbalanced entries
-- **📊 Real-time Analytics**: Instant financial insights
-- **🛡️ Production Ready**: Battle-tested in enterprise environments
-- **📚 Great Documentation**: You're reading it!
-- **🤝 Active Community**: Regular updates and support
+The module includes comprehensive test coverage with real-world scenarios:
+
+```bash
+# Run all tests
+pnpm test
+
+# Run specific test suites
+pnpm test test/test.skr03.ts         # SKR03 functionality
+pnpm test test/test.skr04.ts         # SKR04 functionality
+pnpm test test/test.jahresabschluss.skr03.ts  # Annual closing SKR03
+pnpm test test/test.jahresabschluss.skr04.ts  # Annual closing SKR04
+```
 
 ## License and Legal Information
 

package/ts/skr.api.ts

@@ -158,7 +158,8 @@ export class SkrApi {
     transactionData: ITransactionData,
   ): Promise<Transaction> {
     this.ensureInitialized();
-    return await this.chartOfAccounts.postTransaction(transactionData);
+    if (!this.ledger) throw new Error('Ledger not initialized');
+    return await this.ledger.postTransaction(transactionData);
   }
 
   /**
@@ -168,7 +169,8 @@ export class SkrApi {
     journalData: IJournalEntry,
   ): Promise<JournalEntry> {
     this.ensureInitialized();
-    return await this.chartOfAccounts.postJournalEntry(journalData);
+    if (!this.ledger) throw new Error('Ledger not initialized');
+    return await this.ledger.postJournalEntry(journalData);
   }
 
   /**