@fin.cx/skr 1.0.0

package/npmextra.json

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+{
+  "npmci": {
+    "npmGlobalTools": [],
+    "npmAccessLevel": "public"
+  },
+  "gitzone": {
+    "projectType": "npm",
+    "module": {
+      "githost": "code.foss.global",
+      "gitscope": "fin.cx",
+      "gitrepo": "skr",
+      "description": "SKR03 and SKR04 German accounting standards for double-entry bookkeeping",
+      "npmPackagename": "@fin.cx/skr",
+      "license": "MIT"
+    }
+  }
+}

package/package.json

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+{
+  "name": "@fin.cx/skr",
+  "version": "1.0.0",
+  "description": "SKR03 and SKR04 German accounting standards for double-entry bookkeeping",
+  "main": "dist_ts/index.js",
+  "typings": "dist_ts/index.d.ts",
+  "type": "module",
+  "scripts": {
+    "test": "tstest test/ --verbose --logfile --timeout=60",
+    "build": "tsbuild --web --node",
+    "buildDocs": "tsdoc"
+  },
+  "keywords": [
+    "skr03",
+    "skr04",
+    "accounting",
+    "bookkeeping",
+    "double-entry",
+    "german",
+    "datev",
+    "mongodb",
+    "typescript"
+  ],
+  "author": "Fin.cx",
+  "license": "MIT",
+  "packageManager": "pnpm@10.11.0",
+  "dependencies": {
+    "@push.rocks/smartdata": "^5.15.1",
+    "@push.rocks/smartlog": "^3.1.8",
+    "@push.rocks/smarttime": "^4.1.1",
+    "@push.rocks/smartunique": "^3.0.9"
+  },
+  "devDependencies": {
+    "@git.zone/tsbuild": "^2.6.4",
+    "@git.zone/tsrun": "^1.3.3",
+    "@git.zone/tstest": "^2.3.2"
+  },
+  "repository": {
+    "type": "git",
+    "url": "https://code.foss.global/fin.cx/skr.git"
+  },
+  "bugs": {
+    "url": "https://code.foss.global/fin.cx/skr/issues"
+  },
+  "homepage": "https://code.foss.global/fin.cx/skr#readme",
+  "files": [
+    "ts/**/*",
+    "ts_web/**/*",
+    "dist/**/*",
+    "dist_*/**/*",
+    "dist_ts/**/*",
+    "dist_ts_web/**/*",
+    "assets/**/*",
+    "cli.js",
+    "npmextra.json",
+    "readme.md"
+  ],
+  "pnpm": {
+    "overrides": {}
+  }
+}

package/readme.hints.md

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+# Project Readme Hints
+
+This is the initial readme hints file.

package/readme.md

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+# @fin.cx/skr 📊
+
+> **Enterprise-grade German accounting standards implementation for SKR03 and SKR04**  
+> Double-entry bookkeeping with MongoDB persistence and full TypeScript support
+
+## 🚀 Why @fin.cx/skr?
+
+Building compliant German accounting software? You've come to the right place! This module provides a **complete, type-safe implementation** of the German standard charts of accounts (Standardkontenrahmen) SKR03 and SKR04, the backbone of professional accounting in Germany.
+
+### 🎯 What makes it awesome?
+
+- **🏢 Enterprise-Ready**: Production-tested implementation following DATEV standards
+- **⚡ Lightning Fast**: MongoDB-powered with optimized indexing and caching
+- **🔒 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
+
+## 📦 Installation
+
+```bash
+# Using npm
+npm install @fin.cx/skr
+
+# Using pnpm (recommended)
+pnpm add @fin.cx/skr
+
+# Using yarn
+yarn add @fin.cx/skr
+```
+
+## 🎓 Quick Start
+
+### Basic Setup
+
+```typescript
+import { SkrApi } from '@fin.cx/skr';
+
+// Initialize the API
+const api = new SkrApi({
+  mongoDbUrl: 'mongodb://localhost:27017',
+  dbName: 'accounting' // optional, defaults to 'skr_accounting'
+});
+
+// Choose your SKR standard (SKR03 or SKR04)
+await api.initialize('SKR03');
+```
+
+### 💰 Posting Transactions
+
+```typescript
+// Simple transaction posting
+const transaction = await api.postTransaction({
+  date: new Date(),
+  debitAccount: '1200',  // Bank account
+  creditAccount: '8400', // Revenue account  
+  amount: 1190.00,
+  description: 'Invoice #2024-001 payment received',
+  reference: 'INV-2024-001',
+  vatAmount: 190.00
+});
+
+// Complex journal entry with multiple lines
+const journalEntry = await api.postJournalEntry({
+  date: new Date(),
+  description: 'Monthly salary payments',
+  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' }
+  ]
+});
+```
+
+### 📊 Generating Reports
+
+```typescript
+// Trial Balance
+const trialBalance = await api.generateTrialBalance({
+  dateFrom: new Date('2024-01-01'),
+  dateTo: new Date('2024-12-31')
+});
+
+// Income Statement (P&L)
+const incomeStatement = await api.generateIncomeStatement({
+  dateFrom: new Date('2024-01-01'),
+  dateTo: new Date('2024-12-31')
+});
+
+// Balance Sheet
+const balanceSheet = await api.generateBalanceSheet({
+  date: new Date('2024-12-31')
+});
+
+// Export for DATEV
+const datevExport = await api.exportDatev({
+  dateFrom: new Date('2024-01-01'),
+  dateTo: new Date('2024-12-31'),
+  format: 'CSV'
+});
+```
+
+## 🏗️ Core Architecture
+
+### Account Management
+
+```typescript
+// Create custom accounts
+const account = await api.createAccount({
+  accountNumber: '1299',
+  accountName: 'PayPal Business',
+  accountClass: 1,
+  accountType: 'asset',
+  description: 'PayPal business account for online payments',
+  isActive: true
+});
+
+// Search accounts
+const accounts = await api.searchAccounts('bank');
+
+// Get account balance
+const balance = await api.getAccountBalance('1200');
+console.log(`Balance: ${balance.balance} EUR`);
+console.log(`Debits: ${balance.debitTotal} EUR`);
+console.log(`Credits: ${balance.creditTotal} EUR`);
+```
+
+### Transaction Management
+
+```typescript
+// Get transaction history
+const transactions = await api.listTransactions({
+  accountNumber: '1200',
+  dateFrom: new Date('2024-01-01'),
+  dateTo: new Date('2024-12-31'),
+  minAmount: 100,
+  maxAmount: 10000
+});
+
+// Reverse a transaction
+const reversal = await api.reverseTransaction(transactionId);
+
+// Batch processing
+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 }
+]);
+```
+
+## 📚 SKR03 vs SKR04: Which One to Choose?
+
+### SKR03 - Process Structure Principle (Prozessgliederungsprinzip)
+**Best for:** 🛍️ Trading companies, 💼 Service providers, 🏪 Retail businesses
+
+- Accounts organized by **business process flow**
+- Easier mapping to operational workflows
+- Natural progression from purchasing → inventory → sales
+- Popular with small to medium enterprises
+
+### SKR04 - Financial Classification Principle (Abschlussgliederungsprinzip)
+**Best for:** 🏭 Manufacturing companies, 🏗️ Large corporations, 📈 Public companies
+
+- Accounts organized by **financial statement structure**
+- Direct mapping to balance sheet and P&L positions
+- Simplified financial reporting and analysis
+- Preferred by auditors and financial institutions
+
+## 🎯 Account Structure
+
+Both SKR standards follow the same hierarchical structure:
+
+```
+[0-9]    → Account Class (Kontenklasse)
+ [0-9]   → Account Group (Kontengruppe)
+  [0-9]  → Account Subgroup (Kontenuntergruppe)
+   [0-9] → Individual Account (Einzelkonto)
+```
+
+### Account Classes Overview
+
+| 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 |
+
+## 🔧 Advanced Features
+
+### Ledger Operations
+
+```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
+await ledger.closePeriod('2024-01');
+```
+
+### Custom Reporting
+
+```typescript
+import { Reports } from '@fin.cx/skr';
+
+const reports = new Reports('SKR03');
+
+// Generate custom report
+const customReport = await reports.generateCustomReport({
+  accounts: ['1200', '1300', '1400'],
+  dateFrom: new Date('2024-01-01'),
+  dateTo: new Date('2024-12-31'),
+  groupBy: 'month',
+  includeSubAccounts: true
+});
+
+// Cash flow statement
+const cashFlow = await reports.generateCashFlowStatement({
+  year: 2024
+});
+```
+
+### Data Import/Export
+
+```typescript
+// Import from CSV
+const importedCount = await api.importAccountsFromCSV(csvContent);
+
+// Export to CSV
+const csvExport = await api.exportAccountsToCSV();
+
+// DATEV-compatible export
+const datevData = await api.exportDatev({
+  consultantNumber: '12345',
+  clientNumber: '67890',
+  dateFrom: new Date('2024-01-01'),
+  dateTo: new Date('2024-12-31')
+});
+```
+
+## 🛡️ Type Safety
+
+Full TypeScript support with comprehensive type definitions:
+
+```typescript
+import type { 
+  TSKRType,
+  IAccountData,
+  ITransactionData,
+  IJournalEntry,
+  ITrialBalanceReport,
+  IIncomeStatement,
+  IBalanceSheet
+} from '@fin.cx/skr';
+
+// All operations are fully typed
+const account: IAccountData = {
+  accountNumber: '1200',
+  accountName: 'Bank Account',
+  accountClass: 1,
+  accountType: 'asset',
+  skrType: 'SKR03',
+  vatRate: 0,
+  isActive: true
+};
+```
+
+## 🌟 Real-World Example
+
+Here's a complete example of setting up a basic accounting system:
+
+```typescript
+import { SkrApi } from '@fin.cx/skr';
+
+async function setupAccounting() {
+  // Initialize
+  const api = new SkrApi({
+    mongoDbUrl: process.env.MONGODB_URL!,
+    dbName: 'my_company_accounting'
+  });
+  
+  await api.initialize('SKR03');
+  
+  // Create custom accounts for your business
+  await api.createAccount({
+    accountNumber: '1299',
+    accountName: 'Stripe Account',
+    accountClass: 1,
+    accountType: 'asset',
+    description: 'Stripe payment gateway account'
+  });
+  
+  // 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'
+    }
+  ];
+  
+  for (const tx of transactions) {
+    await api.postTransaction(tx);
+  }
+  
+  // Generate monthly report
+  const report = await api.generateIncomeStatement({
+    dateFrom: new Date('2024-03-01'),
+    dateTo: new Date('2024-03-31')
+  });
+  
+  console.log('Revenue:', report.totalRevenue);
+  console.log('Expenses:', report.totalExpenses);
+  console.log('Net Income:', report.netIncome);
+  
+  // Close the connection when done
+  await api.close();
+}
+
+setupAccounting().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
+
+### 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 |
+
+## 📋 Requirements
+
+- **Node.js** >= 18.0.0
+- **MongoDB** >= 5.0
+- **TypeScript** >= 5.0 (for development)
+
+## 🏆 Why Developers Love It
+
+- **🎯 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
+
+## License and Legal Information
+
+This repository contains open-source code that is licensed under the MIT License. A copy of the MIT License can be found in the [license](license) file within this repository. 
+
+**Please note:** The MIT License does not grant permission to use the trade names, trademarks, service marks, or product names of the project, except as required for reasonable and customary use in describing the origin of the work and reproducing the content of the NOTICE file.
+
+### Trademarks
+
+This project is owned and maintained by Task Venture Capital GmbH. The names and logos associated with Task Venture Capital GmbH and any related products or services are trademarks of Task Venture Capital GmbH and are not included within the scope of the MIT license granted herein. Use of these trademarks must comply with Task Venture Capital GmbH's Trademark Guidelines, and any usage must be approved in writing by Task Venture Capital GmbH.
+
+### Company Information
+
+Task Venture Capital GmbH  
+Registered at District court Bremen HRB 35230 HB, Germany
+
+For any legal inquiries or if you require further information, please contact us via email at hello@task.vc.
+
+By using this repository, you acknowledge that you have read this section, agree to comply with its terms, and understand that the licensing of the code does not imply endorsement by Task Venture Capital GmbH of any derivative works.