@fin.cx/skr 1.0.0

package/readme.plan.md

@@ -0,0 +1,243 @@
+# @fin.cx/skr Implementation Plan
+
+## Command to reread CLAUDE.md
+
+`cat /home/philkunz/.claude/CLAUDE.md`
+
+## Project Overview
+
+TypeScript module implementing SKR03 and SKR04 German accounting standards for double-entry bookkeeping with MongoDB persistence via @push.rocks/smartdata.
+
+## Implementation Tasks
+
+### Phase 1: Project Setup
+
+- [ ] Initialize npm project with pnpm
+- [ ] Create package.json with proper metadata (@fin.cx/skr)
+- [ ] Install core dependencies
+  - [ ] @push.rocks/smartdata
+  - [ ] @git.zone/tstest (dev dependency)
+- [ ] Create tsconfig.json based on @push.rocks/smarthash pattern
+- [ ] Create npmextra.json for additional configuration
+- [ ] Create .gitignore file
+- [ ] Create directory structure
+  - [ ] ts/ directory for source code
+  - [ ] test/ directory for tests
+  - [ ] .vscode/ for VS Code settings
+- [ ] Create initial readme.md with project description
+
+### Phase 2: Core Infrastructure
+
+- [ ] Create ts/index.ts with main exports
+- [ ] Create ts/plugins.ts for dependency management
+  - [ ] Import and export @push.rocks/smartdata
+  - [ ] Import and export @push.rocks/smartunique for ID generation
+  - [ ] Import and export @push.rocks/smarttime for date handling
+- [ ] Set up database connection helper in ts/skr.database.ts
+- [ ] Create type definitions in ts/skr.types.ts
+  - [ ] Define AccountType enum
+  - [ ] Define SKRType enum
+  - [ ] Define TransactionStatus enum
+  - [ ] Define report interfaces
+
+### Phase 3: Data Models
+
+- [ ] Create ts/skr.classes.account.ts
+  - [ ] Define Account class extending SmartDataDbDoc
+  - [ ] Add accountNumber field with unique index
+  - [ ] Add accountName with searchable decorator
+  - [ ] Add accountClass (0-9)
+  - [ ] Add accountType (asset/liability/equity/revenue/expense)
+  - [ ] Add skrType (SKR03/SKR04)
+  - [ ] Add balance field
+  - [ ] Add validation methods
+  - [ ] Add helper methods for balance updates
+- [ ] Create ts/skr.classes.transaction.ts
+  - [ ] Define Transaction class extending SmartDataDbDoc
+  - [ ] Add transactionId with unique index
+  - [ ] Add date field with index
+  - [ ] Add debitAccount and creditAccount fields
+  - [ ] Add amount field
+  - [ ] Add description with searchable decorator
+  - [ ] Add reference field
+  - [ ] Add validation for double-entry rules
+  - [ ] Add beforeSave hook for validation
+- [ ] Create ts/skr.classes.journalentry.ts
+  - [ ] Define JournalEntry class for multi-line entries
+  - [ ] Support split transactions
+  - [ ] Add validation for balanced entries
+
+### Phase 4: SKR Account Definitions
+
+- [ ] Create ts/skr03.data.ts
+  - [ ] Define account class 0 (Capital accounts)
+  - [ ] Define account class 1 (Fixed assets)
+  - [ ] Define account class 2 (Current assets)
+  - [ ] Define account class 3 (Equity and liabilities)
+  - [ ] Define account class 4 (Operating income)
+  - [ ] Define account class 5 (Operating expenses - materials)
+  - [ ] Define account class 6 (Operating expenses - personnel)
+  - [ ] Define account class 7 (Operating expenses - other)
+  - [ ] Define account class 8 (Financial accounts)
+  - [ ] Define account class 9 (Closing accounts)
+- [ ] Create ts/skr04.data.ts
+  - [ ] Define account class 0 (Capital accounts)
+  - [ ] Define account class 1 (Financial accounts)
+  - [ ] Define account class 2 (Expenses)
+  - [ ] Define account class 3 (Expenses continued)
+  - [ ] Define account class 4 (Revenues)
+  - [ ] Define account class 5 (Revenues continued)
+  - [ ] Define account class 6 (Special accounts)
+  - [ ] Define account class 7 (Cost accounting)
+  - [ ] Define account class 8 (Free for use)
+  - [ ] Define account class 9 (Closing accounts)
+
+### Phase 5: Business Logic
+
+- [ ] Create ts/skr.classes.chartofaccounts.ts
+  - [ ] Implement initializeSKR03() method
+  - [ ] Implement initializeSKR04() method
+  - [ ] Implement getAccountByNumber() method
+  - [ ] Implement getAccountsByClass() method
+  - [ ] Implement createCustomAccount() method
+  - [ ] Implement validateAccountNumber() method
+  - [ ] Implement importFromCSV() method
+  - [ ] Implement exportToCSV() method
+- [ ] Create ts/skr.classes.ledger.ts
+  - [ ] Implement postTransaction() method
+  - [ ] Implement postJournalEntry() method
+  - [ ] Implement validateDoubleEntry() method
+  - [ ] Implement updateAccountBalances() method
+  - [ ] Implement reverseTransaction() method
+  - [ ] Implement getAccountHistory() method
+  - [ ] Implement closeAccountingPeriod() method
+
+### Phase 6: Reporting
+
+- [ ] Create ts/skr.classes.reports.ts
+  - [ ] Implement getTrialBalance() method
+  - [ ] Implement getIncomeStatement() for SKR03
+  - [ ] Implement getIncomeStatement() for SKR04
+  - [ ] Implement getBalanceSheet() for SKR03
+  - [ ] Implement getBalanceSheet() for SKR04
+  - [ ] Implement getGeneralLedger() method
+  - [ ] Implement getAccountStatement() method
+  - [ ] Implement getCashFlowStatement() method
+  - [ ] Add DATEV export format support
+
+### Phase 7: API Layer
+
+- [ ] Create ts/skr.api.ts
+  - [ ] Implement REST-style account methods
+    - [ ] createAccount()
+    - [ ] getAccount()
+    - [ ] updateAccount()
+    - [ ] deleteAccount()
+    - [ ] listAccounts()
+  - [ ] Implement transaction methods
+    - [ ] postTransaction()
+    - [ ] getTransaction()
+    - [ ] listTransactions()
+    - [ ] reverseTransaction()
+  - [ ] Implement report methods
+    - [ ] generateTrialBalance()
+    - [ ] generateIncomeStatement()
+    - [ ] generateBalanceSheet()
+  - [ ] Implement search methods
+    - [ ] searchAccounts()
+    - [ ] searchTransactions()
+  - [ ] Add pagination support
+  - [ ] Add filtering support
+
+### Phase 8: Testing
+
+- [ ] Create test/test.basic.ts
+  - [ ] Test database connection
+  - [ ] Test basic model creation
+- [ ] Create test/test.skr03.ts
+  - [ ] Test SKR03 account initialization
+  - [ ] Test SKR03 specific account structure
+  - [ ] Test process-oriented organization
+  - [ ] Test SKR03 reporting
+- [ ] Create test/test.skr04.ts
+  - [ ] Test SKR04 account initialization
+  - [ ] Test SKR04 specific account structure
+  - [ ] Test financial statement organization
+  - [ ] Test SKR04 reporting
+- [ ] Create test/test.transactions.ts
+  - [ ] Test simple transaction posting
+  - [ ] Test complex journal entries
+  - [ ] Test double-entry validation
+  - [ ] Test balance updates
+  - [ ] Test transaction reversal
+- [ ] Create test/test.reports.ts
+  - [ ] Test trial balance generation
+  - [ ] Test income statement
+  - [ ] Test balance sheet
+  - [ ] Test report accuracy
+- [ ] Create test/test.api.ts
+  - [ ] Test API CRUD operations
+  - [ ] Test API search functionality
+  - [ ] Test API pagination
+  - [ ] Test API error handling
+
+### Phase 9: Documentation
+
+- [ ] Update readme.md with comprehensive documentation
+  - [ ] Installation instructions
+  - [ ] Quick start guide
+  - [ ] API reference
+  - [ ] SKR03 vs SKR04 explanation
+  - [ ] Code examples
+- [ ] Add inline JSDoc comments to all classes and methods
+- [ ] Create example usage files
+- [ ] Document CSV import/export format
+- [ ] Document DATEV compatibility
+
+### Phase 10: Build and Quality
+
+- [ ] Run pnpm build and fix any TypeScript errors
+- [ ] Run pnpm test and ensure all tests pass
+- [ ] Check for missing type definitions
+- [ ] Optimize database indexes
+- [ ] Add data validation and error handling
+- [ ] Performance testing with large datasets
+- [ ] Security review for data access
+
+### Phase 11: Advanced Features
+
+- [ ] Add multi-currency support
+- [ ] Add VAT/tax calculation helpers
+- [ ] Add cost center accounting
+- [ ] Add budget management
+- [ ] Add audit trail functionality
+- [ ] Add data migration tools
+- [ ] Add backup/restore functionality
+
+### Phase 12: Finalization
+
+- [ ] Final code review
+- [ ] Update all documentation
+- [ ] Create migration guide from other systems
+- [ ] Prepare for npm publication
+- [ ] Create changelog
+- [ ] Tag version 1.0.0
+
+## Notes
+
+- SKR03 uses process structure principle (operating procedures)
+- SKR04 uses financial classification principle (financial statements)
+- Account numbers are 4-digit (0000-9999)
+- Must maintain double-entry bookkeeping rules
+- Use @push.rocks/smartdata for all database operations
+- Follow existing code patterns from @push.rocks modules
+- Test with @git.zone/tstest using expect from tapbundle
+
+## Success Criteria
+
+- [ ] All account classes (0-9) implemented for both SKR03 and SKR04
+- [ ] Double-entry bookkeeping validation working
+- [ ] Reports generating correctly
+- [ ] All tests passing
+- [ ] TypeScript compilation successful
+- [ ] Documentation complete

package/ts/index.ts

@@ -0,0 +1,10 @@
+export * from './skr.types.js';
+export * from './skr.classes.account.js';
+export * from './skr.classes.transaction.js';
+export * from './skr.classes.journalentry.js';
+export * from './skr.classes.chartofaccounts.js';
+export * from './skr.classes.ledger.js';
+export * from './skr.classes.reports.js';
+export * from './skr.api.js';
+export * from './skr03.data.js';
+export * from './skr04.data.js';

package/ts/plugins.ts

@@ -0,0 +1,7 @@
+// @push.rocks scope
+import * as smartdata from '@push.rocks/smartdata';
+import * as smartunique from '@push.rocks/smartunique';
+import * as smarttime from '@push.rocks/smarttime';
+import * as smartlog from '@push.rocks/smartlog';
+
+export { smartdata, smartunique, smarttime, smartlog };