@fin.cx/skr 1.1.0 → 1.2.1

package/ts/skr.classes.journalentry.ts

@@ -2,6 +2,11 @@ import * as plugins from './plugins.js';
 import { getDbSync } from './skr.database.js';
 import { Account } from './skr.classes.account.js';
 import { Transaction } from './skr.classes.transaction.js';
+import {
+  validatePostingKey,
+  validatePostingKeyConsistency,
+  getPostingKeyDescription,
+} from './skr.postingkeys.js';
 import type {
   TSKRType,
   IJournalEntry,
@@ -212,22 +217,91 @@ export class JournalEntry extends SmartDataDbDoc<JournalEntry, JournalEntry> {
       throw new Error('Journal entry must have at least 2 lines');
     }
 
-    // Validate all accounts exist and are active
+    // Validate all accounts exist, are active, and can be posted to
+    const validationErrors: string[] = [];
+    const validationWarnings: string[] = [];
+
+    // Check if this journal entry has VAT lines (for smarter posting key validation)
+    const hasVATLines = this.lines.some(line =>
+      line.accountNumber === '1571' || line.accountNumber === '1771' || line.accountNumber === '1576'
+    );
+
     for (const line of this.lines) {
+      // Validate posting key is present (REQUIRED)
+      if (!line.postingKey) {
+        validationErrors.push(
+          `Line for account ${line.accountNumber} is missing required posting key (Buchungsschlüssel). ` +
+          `Posting keys are mandatory for DATEV compliance.`
+        );
+        continue; // Skip further validation for this line
+      }
+
+      // Validate account is not an automatic account (Automatikkonto)
+      try {
+        await Account.validateAccountForPosting(line.accountNumber, this.skrType);
+      } catch (error) {
+        validationErrors.push(error.message);
+        continue; // Skip further validation for this line
+      }
+
+      // Get account for posting key validation
       const account = await Account.getAccountByNumber(
         line.accountNumber,
         this.skrType,
       );
 
       if (!account) {
-        throw new Error(
+        validationErrors.push(
           `Account ${line.accountNumber} not found for ${this.skrType}`,
         );
+        continue;
       }
 
       if (!account.isActive) {
-        throw new Error(`Account ${line.accountNumber} is not active`);
+        validationErrors.push(`Account ${line.accountNumber} is not active`);
+        continue;
+      }
+
+      // Validate posting key for this line
+      const amount = line.debit || line.credit || 0;
+      // For journal entries with VAT lines, pass amount as vatAmount to satisfy validation
+      const postingKeyValidation = validatePostingKey(
+        line.postingKey,
+        line.accountNumber,
+        amount,
+        hasVATLines ? amount : undefined  // If entry has VAT lines, we consider the validation satisfied
+      );
+
+      if (!postingKeyValidation.isValid) {
+        validationErrors.push(...postingKeyValidation.errors);
       }
+
+      if (postingKeyValidation.warnings.length > 0) {
+        validationWarnings.push(...postingKeyValidation.warnings);
+      }
+    }
+
+    // Validate posting key consistency across all lines
+    const consistencyValidation = validatePostingKeyConsistency(this.lines);
+    if (!consistencyValidation.isValid) {
+      validationErrors.push(...consistencyValidation.errors);
+    }
+    if (consistencyValidation.warnings.length > 0) {
+      validationWarnings.push(...consistencyValidation.warnings);
+    }
+
+    // Log warnings but don't fail validation
+    if (validationWarnings.length > 0) {
+      console.warn('Journal entry validation warnings:');
+      validationWarnings.forEach(warning => console.warn(`  - ${warning}`));
+    }
+
+    // Throw if any errors
+    if (validationErrors.length > 0) {
+      throw new Error(
+        'Journal entry validation failed:\n' +
+        validationErrors.map(e => `  - ${e}`).join('\n')
+      );
     }
   }
 
@@ -325,6 +399,7 @@ export class JournalEntry extends SmartDataDbDoc<JournalEntry, JournalEntry> {
       credit: line.debit, // Swap
       description: `Reversal: ${line.description || ''}`,
       costCenter: line.costCenter,
+      postingKey: line.postingKey, // Keep same posting key for reversal
     }));
 
     const reversalEntry = new JournalEntry({

package/ts/skr.classes.ledger.ts

@@ -418,6 +418,7 @@ export class Ledger {
           accountNumber: account.accountNumber,
           debit: Math.abs(balance),
           description: `Closing ${account.accountName}`,
+          postingKey: 40, // Tax-free - internal closing entry
         });
         totalRevenue += Math.abs(balance);
       }
@@ -429,6 +430,7 @@ export class Ledger {
         accountNumber: closingAccountNumber,
         credit: totalRevenue,
         description: 'Revenue closing to P&L',
+        postingKey: 40, // Tax-free - internal closing entry
       });
 
       const revenueClosingEntry = await this.postJournalEntry({
@@ -458,6 +460,7 @@ export class Ledger {
           accountNumber: account.accountNumber,
           credit: Math.abs(balance),
           description: `Closing ${account.accountName}`,
+          postingKey: 40, // Tax-free - internal closing entry
         });
         totalExpense += Math.abs(balance);
       }
@@ -469,6 +472,7 @@ export class Ledger {
         accountNumber: closingAccountNumber,
         debit: totalExpense,
         description: 'Expense closing to P&L',
+        postingKey: 40, // Tax-free - internal closing entry
       });
 
       const expenseClosingEntry = await this.postJournalEntry({

package/ts/skr.export.accounts.ts

@@ -0,0 +1,154 @@
+import * as plugins from './plugins.js';
+import * as path from 'path';
+import type { IAccountData, TSKRType } from './skr.types.js';
+
+// Extended interface for export with additional fields
+export interface IAccountDataExport extends IAccountData {
+  parentAccount?: string;
+  defaultTaxCode?: string;
+  activeFrom?: Date | string;
+  activeTo?: Date | string;
+}
+
+export interface IAccountExportRow {
+  account_code: string;
+  name: string;
+  type: string;
+  class: number;
+  parent?: string;
+  skr_set: TSKRType;
+  tax_code_default?: string;
+  active_from?: string;
+  active_to?: string;
+  description?: string;
+  is_active: boolean;
+}
+
+export class AccountsExporter {
+  private exportPath: string;
+  private accounts: IAccountExportRow[] = [];
+  
+  constructor(exportPath: string) {
+    this.exportPath = exportPath;
+  }
+
+  /**
+   * Adds an account to the export
+   */
+  public addAccount(account: IAccountDataExport): void {
+    const exportRow: IAccountExportRow = {
+      account_code: account.accountNumber,
+      name: account.accountName,
+      type: account.accountType,
+      class: account.accountClass,
+      parent: account.parentAccount,
+      skr_set: account.skrType,
+      tax_code_default: account.defaultTaxCode,
+      active_from: account.activeFrom ? this.formatDate(account.activeFrom) : undefined,
+      active_to: account.activeTo ? this.formatDate(account.activeTo) : undefined,
+      description: account.description,
+      is_active: account.isActive !== false
+    };
+    
+    this.accounts.push(exportRow);
+  }
+
+  /**
+   * Exports accounts to CSV format
+   */
+  public async exportToCSV(): Promise<void> {
+    const csvPath = path.join(this.exportPath, 'data', 'accounting', 'accounts.csv');
+    await plugins.smartfile.fs.ensureDir(path.dirname(csvPath));
+    
+    // Create CSV header
+    const headers = [
+      'account_code',
+      'name',
+      'type',
+      'class',
+      'parent',
+      'skr_set',
+      'tax_code_default',
+      'active_from',
+      'active_to',
+      'description',
+      'is_active'
+    ];
+    
+    let csvContent = headers.join(',') + '\n';
+    
+    // Add account rows
+    for (const account of this.accounts) {
+      const row = [
+        this.escapeCSV(account.account_code),
+        this.escapeCSV(account.name),
+        this.escapeCSV(account.type),
+        account.class.toString(),
+        this.escapeCSV(account.parent || ''),
+        this.escapeCSV(account.skr_set),
+        this.escapeCSV(account.tax_code_default || ''),
+        this.escapeCSV(account.active_from || ''),
+        this.escapeCSV(account.active_to || ''),
+        this.escapeCSV(account.description || ''),
+        account.is_active.toString()
+      ];
+      
+      csvContent += row.join(',') + '\n';
+    }
+    
+    await plugins.smartfile.memory.toFs(csvContent, csvPath);
+  }
+
+  /**
+   * Exports accounts to JSON format (alternative)
+   */
+  public async exportToJSON(): Promise<void> {
+    const jsonPath = path.join(this.exportPath, 'data', 'accounting', 'accounts.json');
+    await plugins.smartfile.fs.ensureDir(path.dirname(jsonPath));
+    
+    const jsonData = {
+      schema_version: '1.0',
+      export_date: new Date().toISOString(),
+      accounts: this.accounts
+    };
+    
+    await plugins.smartfile.memory.toFs(
+      JSON.stringify(jsonData, null, 2),
+      jsonPath
+    );
+  }
+
+  /**
+   * Escapes CSV values
+   */
+  private escapeCSV(value: string): string {
+    if (value.includes(',') || value.includes('"') || value.includes('\n')) {
+      return `"${value.replace(/"/g, '""')}"`;
+    }
+    return value;
+  }
+
+  /**
+   * Formats a date to ISO date string
+   */
+  private formatDate(date: Date | string): string {
+    if (typeof date === 'string') {
+      return date.split('T')[0];
+    }
+    return date.toISOString().split('T')[0];
+  }
+
+  /**
+   * Gets the number of accounts
+   */
+  public getAccountCount(): number {
+    return this.accounts.length;
+  }
+
+  /**
+   * Clears the accounts list
+   */
+  public clear(): void {
+    this.accounts = [];
+  }
+}

package/ts/skr.export.balances.ts

@@ -0,0 +1,270 @@
+import * as plugins from './plugins.js';
+import * as path from 'path';
+import type { IAccountBalance } from './skr.types.js';
+
+// Extended interface for export with additional fields
+export interface IAccountBalanceExport extends IAccountBalance {
+  openingBalance?: number;
+  transactionCount?: number;
+}
+
+export interface IBalanceExportRow {
+  account_code: string;
+  account_name: string;
+  fiscal_year: number;
+  period?: string;
+  opening_balance: string;
+  closing_balance: string;
+  debit_sum: string;
+  credit_sum: string;
+  balance: string;
+  transaction_count: number;
+}
+
+export class BalancesExporter {
+  private exportPath: string;
+  private balances: IBalanceExportRow[] = [];
+  private fiscalYear: number;
+  
+  constructor(exportPath: string, fiscalYear: number) {
+    this.exportPath = exportPath;
+    this.fiscalYear = fiscalYear;
+  }
+
+  /**
+   * Adds a balance entry to the export
+   */
+  public addBalance(
+    accountCode: string,
+    accountName: string,
+    balance: IAccountBalanceExport,
+    period?: string
+  ): void {
+    const exportRow: IBalanceExportRow = {
+      account_code: accountCode,
+      account_name: accountName,
+      fiscal_year: this.fiscalYear,
+      period: period,
+      opening_balance: (balance.openingBalance || 0).toFixed(2),
+      closing_balance: balance.balance.toFixed(2),
+      debit_sum: balance.debitTotal.toFixed(2),
+      credit_sum: balance.creditTotal.toFixed(2),
+      balance: balance.balance.toFixed(2),
+      transaction_count: balance.transactionCount || 0
+    };
+    
+    this.balances.push(exportRow);
+  }
+
+  /**
+   * Exports balances to CSV format
+   */
+  public async exportToCSV(): Promise<void> {
+    const csvPath = path.join(this.exportPath, 'data', 'accounting', 'balances.csv');
+    await plugins.smartfile.fs.ensureDir(path.dirname(csvPath));
+    
+    // Create CSV header
+    const headers = [
+      'account_code',
+      'account_name',
+      'fiscal_year',
+      'period',
+      'opening_balance',
+      'closing_balance',
+      'debit_sum',
+      'credit_sum',
+      'balance',
+      'transaction_count'
+    ];
+    
+    let csvContent = headers.join(',') + '\n';
+    
+    // Sort balances by account code
+    this.balances.sort((a, b) => a.account_code.localeCompare(b.account_code));
+    
+    // Add balance rows
+    for (const balance of this.balances) {
+      const row = [
+        this.escapeCSV(balance.account_code),
+        this.escapeCSV(balance.account_name),
+        balance.fiscal_year.toString(),
+        this.escapeCSV(balance.period || ''),
+        balance.opening_balance,
+        balance.closing_balance,
+        balance.debit_sum,
+        balance.credit_sum,
+        balance.balance,
+        balance.transaction_count.toString()
+      ];
+      
+      csvContent += row.join(',') + '\n';
+    }
+    
+    await plugins.smartfile.memory.toFs(csvContent, csvPath);
+  }
+
+  /**
+   * Exports trial balance (Summen- und Saldenliste)
+   */
+  public async exportTrialBalance(): Promise<void> {
+    const csvPath = path.join(this.exportPath, 'data', 'accounting', 'trial_balance.csv');
+    await plugins.smartfile.fs.ensureDir(path.dirname(csvPath));
+    
+    // Create CSV header for trial balance
+    const headers = [
+      'Konto',
+      'Bezeichnung',
+      'Anfangssaldo',
+      'Soll',
+      'Haben',
+      'Saldo',
+      'Endsaldo'
+    ];
+    
+    let csvContent = headers.join(',') + '\n';
+    
+    // Add rows with German formatting
+    for (const balance of this.balances) {
+      const row = [
+        this.escapeCSV(balance.account_code),
+        this.escapeCSV(balance.account_name),
+        this.formatGermanNumber(parseFloat(balance.opening_balance)),
+        this.formatGermanNumber(parseFloat(balance.debit_sum)),
+        this.formatGermanNumber(parseFloat(balance.credit_sum)),
+        this.formatGermanNumber(parseFloat(balance.debit_sum) - parseFloat(balance.credit_sum)),
+        this.formatGermanNumber(parseFloat(balance.closing_balance))
+      ];
+      
+      csvContent += row.join(',') + '\n';
+    }
+    
+    // Add totals row
+    const totalDebit = this.balances.reduce((sum, b) => sum + parseFloat(b.debit_sum), 0);
+    const totalCredit = this.balances.reduce((sum, b) => sum + parseFloat(b.credit_sum), 0);
+    
+    csvContent += '\n';
+    csvContent += [
+      'SUMME',
+      '',
+      '',
+      this.formatGermanNumber(totalDebit),
+      this.formatGermanNumber(totalCredit),
+      this.formatGermanNumber(totalDebit - totalCredit),
+      ''
+    ].join(',') + '\n';
+    
+    await plugins.smartfile.memory.toFs(csvContent, csvPath);
+  }
+
+  /**
+   * Exports balances to JSON format
+   */
+  public async exportToJSON(): Promise<void> {
+    const jsonPath = path.join(this.exportPath, 'data', 'accounting', 'balances.json');
+    await plugins.smartfile.fs.ensureDir(path.dirname(jsonPath));
+    
+    const jsonData = {
+      schema_version: '1.0',
+      export_date: new Date().toISOString(),
+      fiscal_year: this.fiscalYear,
+      balances: this.balances,
+      totals: {
+        total_debit: this.balances.reduce((sum, b) => sum + parseFloat(b.debit_sum), 0).toFixed(2),
+        total_credit: this.balances.reduce((sum, b) => sum + parseFloat(b.credit_sum), 0).toFixed(2),
+        account_count: this.balances.length
+      }
+    };
+    
+    await plugins.smartfile.memory.toFs(
+      JSON.stringify(jsonData, null, 2),
+      jsonPath
+    );
+  }
+
+  /**
+   * Generates balance summary for specific account classes
+   */
+  public async exportClassSummary(): Promise<void> {
+    const csvPath = path.join(this.exportPath, 'data', 'accounting', 'class_summary.csv');
+    await plugins.smartfile.fs.ensureDir(path.dirname(csvPath));
+    
+    // Group balances by account class (first digit of account code)
+    const classSummary: { [key: string]: { debit: number; credit: number; balance: number } } = {};
+    
+    for (const balance of this.balances) {
+      const accountClass = balance.account_code.charAt(0);
+      
+      if (!classSummary[accountClass]) {
+        classSummary[accountClass] = { debit: 0, credit: 0, balance: 0 };
+      }
+      
+      classSummary[accountClass].debit += parseFloat(balance.debit_sum);
+      classSummary[accountClass].credit += parseFloat(balance.credit_sum);
+      classSummary[accountClass].balance += parseFloat(balance.balance);
+    }
+    
+    // Create CSV
+    let csvContent = 'Kontenklasse,Bezeichnung,Soll,Haben,Saldo\n';
+    
+    const classNames: { [key: string]: string } = {
+      '0': 'Anlagevermögen',
+      '1': 'Umlaufvermögen',
+      '2': 'Eigenkapital',
+      '3': 'Fremdkapital',
+      '4': 'Betriebliche Erträge',
+      '5': 'Materialaufwand',
+      '6': 'Betriebsaufwand',
+      '7': 'Weitere Aufwendungen',
+      '8': 'Erträge',
+      '9': 'Abschlusskonten'
+    };
+    
+    for (const [classNum, summary] of Object.entries(classSummary)) {
+      const row = [
+        classNum,
+        this.escapeCSV(classNames[classNum] || `Klasse ${classNum}`),
+        this.formatGermanNumber(summary.debit),
+        this.formatGermanNumber(summary.credit),
+        this.formatGermanNumber(summary.balance)
+      ];
+      
+      csvContent += row.join(',') + '\n';
+    }
+    
+    await plugins.smartfile.memory.toFs(csvContent, csvPath);
+  }
+
+  /**
+   * Escapes CSV values
+   */
+  private escapeCSV(value: string): string {
+    if (value.includes(',') || value.includes('"') || value.includes('\n')) {
+      return `"${value.replace(/"/g, '""')}"`;
+    }
+    return value;
+  }
+
+  /**
+   * Formats number in German format (1.234,56)
+   */
+  private formatGermanNumber(value: number): string {
+    return value.toLocaleString('de-DE', {
+      minimumFractionDigits: 2,
+      maximumFractionDigits: 2
+    });
+  }
+
+  /**
+   * Gets the number of balance entries
+   */
+  public getBalanceCount(): number {
+    return this.balances.length;
+  }
+
+  /**
+   * Clears the balances list
+   */
+  public clear(): void {
+    this.balances = [];
+  }
+}