@fin.cx/skr 1.3.1 → 2.0.1

package/dist_ts/core/core.types.d.ts

@@ -0,0 +1,48 @@
+import type { TCents } from '@fin.cx/calculation';
+export type { TCents };
+export type TSKRType = 'SKR03' | 'SKR04';
+/**
+ * DATEV BU-Schlüssel (Steuerschlüssel), field 9 of the Buchungsstapel row.
+ * String-typed: '' means "no key" and keys keep leading semantics ('40').
+ * The set is intentionally conservative — only keys the core emits.
+ */
+export type TBuKey = '' | '1' | '2' | '3' | '8' | '9' | '18' | '19' | '40' | '91' | '94';
+export type TTaxScenario = 'domestic_standard' | 'domestic_reduced' | 'domestic_tax_free' | 'intra_eu_supply' | 'intra_eu_acquisition' | 'reverse_charge_13b' | 'export_third_country';
+export type TLineSide = 'debit' | 'credit';
+/**
+ * One journal line. counterAccount is the explicit DATEV Gegenkonto for this
+ * line — recipes know the pairing, so nothing has to be reconstructed later
+ * (v1 derived pairs greedily and lossily).
+ */
+export interface IJournalLineDraft {
+    accountNumber: string;
+    counterAccount: string;
+    side: TLineSide;
+    amountCents: TCents;
+    buKey: TBuKey;
+    buchungstext: string;
+    belegfeld1?: string;
+    belegfeld2?: string;
+    costCenter1?: string;
+    costCenter2?: string;
+    docLink?: string;
+    /** informational VAT share carried on the line (v1 compatibility) */
+    vatAmountCents?: TCents;
+}
+export interface IJournalDraft {
+    date: Date;
+    description: string;
+    reference?: string;
+    skrType: TSKRType;
+    currency: 'EUR';
+    taxScenario?: TTaxScenario;
+    /** id of the entry this draft reverses (Storno linkage, part of the hash) */
+    reversalOf?: string;
+    lines: IJournalLineDraft[];
+}
+export interface IValidationResult {
+    valid: boolean;
+    errors: string[];
+    warnings: string[];
+    normalized: IJournalDraft;
+}

package/dist_ts/core/core.types.js

@@ -0,0 +1,2 @@
+export {};
+//# sourceMappingURL=data:application/json;base64,eyJ2ZXJzaW9uIjozLCJmaWxlIjoiY29yZS50eXBlcy5qcyIsInNvdXJjZVJvb3QiOiIiLCJzb3VyY2VzIjpbIi4uLy4uL3RzL2NvcmUvY29yZS50eXBlcy50cyJdLCJuYW1lcyI6W10sIm1hcHBpbmdzIjoiIn0=

package/dist_ts/core/core.validate.d.ts

@@ -0,0 +1,17 @@
+/**
+ * Pure journal validation. No chart lookups, no persistence — structural and
+ * arithmetic invariants only. Account-existence checks belong to the
+ * persistence layer, which owns the chart of accounts.
+ */
+import type { IJournalDraft, IValidationResult } from './core.types.js';
+import type { IAccountPolicy } from './core.accountpolicy.js';
+export declare const DATEV_MAX_BUCHUNGSTEXT = 60;
+export declare const DATEV_MAX_BELEGFELD = 36;
+/**
+ * Validate (and normalize) a journal draft.
+ *
+ * Normalization: negative amounts are flipped to the opposite side so the
+ * ledger only ever stores positive amounts with an explicit side.
+ * Balance check is EXACT — integer cents, no tolerance.
+ */
+export declare function validateJournalDraft(draft: IJournalDraft, policy?: IAccountPolicy): IValidationResult;

package/dist_ts/core/core.validate.js

@@ -0,0 +1,89 @@
+import { isKnownBuKey } from './core.bukeys.js';
+import { isAutomatikAccount } from './core.accountpolicy.js';
+export const DATEV_MAX_BUCHUNGSTEXT = 60;
+export const DATEV_MAX_BELEGFELD = 36;
+/**
+ * Validate (and normalize) a journal draft.
+ *
+ * Normalization: negative amounts are flipped to the opposite side so the
+ * ledger only ever stores positive amounts with an explicit side.
+ * Balance check is EXACT — integer cents, no tolerance.
+ */
+export function validateJournalDraft(draft, policy) {
+    const errors = [];
+    const warnings = [];
+    const normalizedLines = draft.lines.map((line) => {
+        if (line.amountCents < 0) {
+            return {
+                ...line,
+                amountCents: -line.amountCents,
+                side: line.side === 'debit' ? 'credit' : 'debit',
+            };
+        }
+        return { ...line };
+    });
+    const normalized = { ...draft, lines: normalizedLines };
+    if (!(draft.date instanceof Date) || Number.isNaN(draft.date.getTime())) {
+        errors.push('Journal draft requires a valid date');
+    }
+    if (!draft.description) {
+        warnings.push('Journal draft has no description');
+    }
+    if (draft.currency !== 'EUR') {
+        errors.push(`Core booking currency must be EUR, got '${draft.currency}'`);
+    }
+    if (normalizedLines.length < 2) {
+        errors.push('A journal entry requires at least two lines');
+    }
+    let debitTotal = 0;
+    let creditTotal = 0;
+    normalizedLines.forEach((line, index) => {
+        const label = `line ${index + 1} (${line.accountNumber || '?'})`;
+        if (!Number.isSafeInteger(line.amountCents)) {
+            errors.push(`${label}: amountCents must be a safe integer, got ${line.amountCents}`);
+            return;
+        }
+        if (line.amountCents === 0) {
+            errors.push(`${label}: amount must not be zero`);
+            return;
+        }
+        if (!line.accountNumber) {
+            errors.push(`${label}: accountNumber is required`);
+        }
+        if (!line.counterAccount) {
+            errors.push(`${label}: counterAccount (Gegenkonto) is required`);
+        }
+        else if (line.counterAccount === line.accountNumber) {
+            errors.push(`${label}: account and counterAccount must differ`);
+        }
+        if (!isKnownBuKey(line.buKey)) {
+            errors.push(`${label}: unknown BU key '${line.buKey}'`);
+        }
+        if (line.buchungstext && line.buchungstext.length > DATEV_MAX_BUCHUNGSTEXT) {
+            warnings.push(`${label}: buchungstext exceeds ${DATEV_MAX_BUCHUNGSTEXT} chars and will be truncated in DATEV export`);
+        }
+        if (line.belegfeld1 && line.belegfeld1.length > DATEV_MAX_BELEGFELD) {
+            warnings.push(`${label}: belegfeld1 exceeds ${DATEV_MAX_BELEGFELD} chars and will be truncated in DATEV export`);
+        }
+        if (policy) {
+            if (isAutomatikAccount(policy, line.accountNumber) && line.buKey !== '' && line.buKey !== '40') {
+                errors.push(`${label}: Automatikkonto must not carry BU key '${line.buKey}' (only none or 40)`);
+            }
+            if (line.accountNumber === policy.debtorsControl ||
+                line.accountNumber === policy.creditorsControl) {
+                errors.push(`${label}: direct posting to control account ${line.accountNumber} — use a personal account`);
+            }
+        }
+        if (line.side === 'debit') {
+            debitTotal += line.amountCents;
+        }
+        else {
+            creditTotal += line.amountCents;
+        }
+    });
+    if (errors.length === 0 && debitTotal !== creditTotal) {
+        errors.push(`Entry is not balanced: debit ${debitTotal} cents !== credit ${creditTotal} cents`);
+    }
+    return { valid: errors.length === 0, errors, warnings, normalized };
+}
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package/dist_ts/core/index.d.ts

@@ -0,0 +1,15 @@
+/**
+ * Stateless booking core: pure types, BU keys, tax scenario detection,
+ * account policies, booking recipes, validation, DATEV Buchungsstapel writer,
+ * and hash chaining. Nothing in here touches MongoDB, the filesystem, or the
+ * network — plain inputs in, validated journal drafts / DATEV rows out.
+ */
+export * from './core.types.js';
+export * from './core.bukeys.js';
+export * from './core.taxscenario.js';
+export * from './core.accountpolicy.js';
+export * from './core.validate.js';
+export * from './core.recipes.js';
+export * from './core.datev.js';
+export { DATEV_COLUMN_CAPTIONS } from './core.datev.captions.js';
+export * from './core.hash.js';

package/dist_ts/core/index.js

@@ -0,0 +1,16 @@
+/**
+ * Stateless booking core: pure types, BU keys, tax scenario detection,
+ * account policies, booking recipes, validation, DATEV Buchungsstapel writer,
+ * and hash chaining. Nothing in here touches MongoDB, the filesystem, or the
+ * network — plain inputs in, validated journal drafts / DATEV rows out.
+ */
+export * from './core.types.js';
+export * from './core.bukeys.js';
+export * from './core.taxscenario.js';
+export * from './core.accountpolicy.js';
+export * from './core.validate.js';
+export * from './core.recipes.js';
+export * from './core.datev.js';
+export { DATEV_COLUMN_CAPTIONS } from './core.datev.captions.js';
+export * from './core.hash.js';
+//# sourceMappingURL=data:application/json;base64,eyJ2ZXJzaW9uIjozLCJmaWxlIjoiaW5kZXguanMiLCJzb3VyY2VSb290IjoiIiwic291cmNlcyI6WyIuLi8uLi90cy9jb3JlL2luZGV4LnRzIl0sIm5hbWVzIjpbXSwibWFwcGluZ3MiOiJBQUFBOzs7OztHQUtHO0FBQ0gsY0FBYyxpQkFBaUIsQ0FBQztBQUNoQyxjQUFjLGtCQUFrQixDQUFDO0FBQ2pDLGNBQWMsdUJBQXVCLENBQUM7QUFDdEMsY0FBYyx5QkFBeUIsQ0FBQztBQUN4QyxjQUFjLG9CQUFvQixDQUFDO0FBQ25DLGNBQWMsbUJBQW1CLENBQUM7QUFDbEMsY0FBYyxpQkFBaUIsQ0FBQztBQUNoQyxPQUFPLEVBQUUscUJBQXFCLEVBQUUsTUFBTSwwQkFBMEIsQ0FBQztBQUNqRSxjQUFjLGdCQUFnQixDQUFDIn0=

package/dist_ts/index.d.ts

@@ -1,4 +1,19 @@
 export * from './skr.types.js';
+export * as core from './core/index.js';
+export * from './skr.errors.js';
+export { JournalPoster, buildHashPayload } from './skr.posting.js';
+export type { IPostDraftOptions } from './skr.posting.js';
+export { festschreibePeriod, getPeriodState, assertPeriodOpen, periodOf, fiscalYearOf, } from './skr.period.js';
+export type { ILedgerPeriodState } from './skr.period.js';
+export { getSequenceState } from './skr.sequence.js';
+export type { ILedgerSequenceState } from './skr.sequence.js';
+export { aggregateTrialBalance, aggregateAccountBalance } from './skr.balances.js';
+export type { IAccountBalanceCents, ITrialBalanceCents, IBalanceQueryOptions, } from './skr.balances.js';
+export { verifyHashChain } from './skr.verify.js';
+export type { IChainVerificationResult } from './skr.verify.js';
+export { migrateToV2 } from './skr.migrate.js';
+export type { IMigrationReport } from './skr.migrate.js';
+export { transactionDataToDraft, journalInputToDraft, entryToTransactionView, accountLineViews, mapNumericPostingKey, } from './skr.txview.js';
 export { Account } from './skr.classes.account.js';
 export { Transaction } from './skr.classes.transaction.js';
 export { JournalEntry } from './skr.classes.journalentry.js';

package/dist_ts/index.js

@@ -1,4 +1,13 @@
 export * from './skr.types.js';
+export * as core from './core/index.js';
+export * from './skr.errors.js';
+export { JournalPoster, buildHashPayload } from './skr.posting.js';
+export { festschreibePeriod, getPeriodState, assertPeriodOpen, periodOf, fiscalYearOf, } from './skr.period.js';
+export { getSequenceState } from './skr.sequence.js';
+export { aggregateTrialBalance, aggregateAccountBalance } from './skr.balances.js';
+export { verifyHashChain } from './skr.verify.js';
+export { migrateToV2 } from './skr.migrate.js';
+export { transactionDataToDraft, journalInputToDraft, entryToTransactionView, accountLineViews, mapNumericPostingKey, } from './skr.txview.js';
 export { Account } from './skr.classes.account.js';
 export { Transaction } from './skr.classes.transaction.js';
 export { JournalEntry } from './skr.classes.journalentry.js';
@@ -14,4 +23,4 @@ export { AccountsExporter } from './skr.export.accounts.js';
 export { BalancesExporter } from './skr.export.balances.js';
 export { PdfReportGenerator } from './skr.export.pdf.js';
 export { SecurityManager } from './skr.security.js';
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+//# sourceMappingURL=data:application/json;base64,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

package/dist_ts/plugins.d.ts

@@ -1,3 +1,4 @@
+import * as calculation from '@fin.cx/calculation';
 import * as smartdata from '@push.rocks/smartdata';
 import * as smartunique from '@push.rocks/smartunique';
 import * as smarttime from '@push.rocks/smarttime';
@@ -19,4 +20,4 @@ declare const smartfile: {
         toFs: (content: string | Buffer, filePath: string) => Promise<void>;
     };
 };
-export { smartdata, smartunique, smarttime, smartlog, smartfs, smartfile, smarthash, smartpath, MerkleTree, };
+export { calculation, smartdata, smartunique, smarttime, smartlog, smartfs, smartfile, smarthash, smartpath, MerkleTree, };

package/dist_ts/plugins.js

@@ -1,3 +1,5 @@
+// @fin.cx scope
+import * as calculation from '@fin.cx/calculation';
 // @push.rocks scope
 import * as smartdata from '@push.rocks/smartdata';
 import * as smartunique from '@push.rocks/smartunique';
@@ -47,5 +49,5 @@ const smartfile = {
         },
     },
 };
-export { smartdata, smartunique, smarttime, smartlog, smartfs, smartfile, smarthash, smartpath, MerkleTree, };
-//# sourceMappingURL=data:application/json;base64,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
+export { calculation, smartdata, smartunique, smarttime, smartlog, smartfs, smartfile, smarthash, smartpath, MerkleTree, };
+//# sourceMappingURL=data:application/json;base64,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

package/dist_ts/skr.api.d.ts

@@ -1,10 +1,14 @@
 import { Account } from './skr.classes.account.js';
-import { Transaction } from './skr.classes.transaction.js';
 import { JournalEntry } from './skr.classes.journalentry.js';
 import { type IExportOptions } from './skr.export.js';
+import * as core from './core/index.js';
+import { type IPostDraftOptions } from './skr.posting.js';
+import { type ILedgerPeriodState } from './skr.period.js';
+import { type IChainVerificationResult } from './skr.verify.js';
+import { type IBalanceQueryOptions, type ITrialBalanceCents, type IAccountBalanceCents } from './skr.balances.js';
 import { type IBookingOptions, type IBookingResult } from './skr.invoice.booking.js';
 import type { IInvoice, IInvoiceFilter, IInvoiceImportOptions, IInvoiceExportOptions, IBookingRules, TInvoiceDirection } from './skr.invoice.entity.js';
-import type { IDatabaseConfig, TSKRType, IAccountData, IAccountFilter, ITransactionData, ITransactionFilter, IJournalEntry, IReportParams, ITrialBalanceReport, IIncomeStatement, IBalanceSheet } from './skr.types.js';
+import type { IDatabaseConfig, TSKRType, IAccountData, IAccountFilter, ITransactionData, ITransactionFilter, IJournalEntry, IReportParams, ITrialBalanceReport, IIncomeStatement, IBalanceSheet, IAccountBalance, ITransactionView } from './skr.types.js';
 /**
  * Main API class for SKR accounting operations
  */
@@ -19,6 +23,7 @@ export declare class SkrApi {
     private invoiceAdapter;
     private invoiceStorage;
     private invoiceBookingEngine;
+    private journalPoster;
     constructor(config: IDatabaseConfig);
     /**
      * Initialize the API with specified SKR type
@@ -61,31 +66,34 @@ export declare class SkrApi {
      */
     getAccountsByType(accountType: IAccountData['accountType']): Promise<Account[]>;
     /**
-     * Post a simple transaction
+     * Post a simple transaction. Since v2 this creates a hashed two-line
+     * journal entry (exact cents) — the Transaction collection is frozen.
      */
-    postTransaction(transactionData: ITransactionData): Promise<Transaction>;
+    postTransaction(transactionData: ITransactionData): Promise<ITransactionView>;
     /**
-     * Post a journal entry
+     * Post a journal entry. Since v2 the entry is hashed, sequenced, and
+     * immutable; float inputs are converted to exact cents with a drift guard.
      */
     postJournalEntry(journalData: IJournalEntry): Promise<JournalEntry>;
     /**
-     * Get transaction by ID
+     * Get a transaction view by id (two-line v2 entries project 1:1).
      */
-    getTransaction(transactionId: string): Promise<Transaction | null>;
+    getTransaction(transactionId: string): Promise<ITransactionView | null>;
     /**
-     * List transactions with optional filter
+     * List transaction views with optional filter (two-line v2 entries).
      */
-    listTransactions(filter?: ITransactionFilter): Promise<Transaction[]>;
+    listTransactions(filter?: ITransactionFilter): Promise<ITransactionView[]>;
+    private listTransactionViews;
     /**
-     * Get transactions for specific account
+     * Get per-line transaction views for one account.
      */
-    getAccountTransactions(accountNumber: string): Promise<Transaction[]>;
+    getAccountTransactions(accountNumber: string): Promise<ITransactionView[]>;
     /**
-     * Reverse a transaction
+     * Reverse via Storno — the original entry is never mutated (GoBD).
      */
-    reverseTransaction(transactionId: string): Promise<Transaction>;
+    reverseTransaction(transactionId: string): Promise<ITransactionView>;
     /**
-     * Reverse a journal entry
+     * Reverse a journal entry via Storno.
      */
     reverseJournalEntry(journalId: string): Promise<JournalEntry>;
     /**
@@ -113,19 +121,22 @@ export declare class SkrApi {
      */
     exportReportToCSV(reportType: 'trial_balance' | 'income_statement' | 'balance_sheet', params?: IReportParams): Promise<string>;
     /**
-     * Export to DATEV format
+     * Export to DATEV format (EXTF 700 Buchungsstapel over v2 entries).
+     * For a fully parameterized export use exportDatevBuchungsstapel().
      */
     exportToDATEV(params?: IReportParams): Promise<string>;
     /**
-     * Close accounting period
+     * Close accounting period: post P&L-zeroing entries (v2) into the period.
+     * Locking is a separate deliberate act — call festschreibePeriod() after.
      */
     closePeriod(period: string, closingAccountNumber?: string): Promise<JournalEntry[]>;
     /**
-     * Get account balance
+     * Get account balance (aggregated from v2 entries, exact cents inside).
      */
-    getAccountBalance(accountNumber: string, asOfDate?: Date): Promise<any>;
+    getAccountBalance(accountNumber: string, asOfDate?: Date): Promise<IAccountBalance>;
     /**
-     * Recalculate all account balances
+     * Refresh the (informational) balance caches on Account documents from the
+     * aggregated v2 ledger.
      */
     recalculateBalances(): Promise<void>;
     /**
@@ -161,6 +172,64 @@ export declare class SkrApi {
      * Sign the export with CAdES signature
      */
     private signExport;
+    /**
+     * Default account policy for the active chart.
+     */
+    getDefaultPolicy(): core.IAccountPolicy;
+    /**
+     * Post a validated journal draft atomically (v2 path: exact cents,
+     * gapless sequence, hash chain). Use the recipes in `core` to build drafts.
+     */
+    postDraft(draft: core.IJournalDraft, options?: IPostDraftOptions): Promise<JournalEntry>;
+    /**
+     * Reverse a hashed entry via Storno — the original is never mutated.
+     */
+    postStorno(entry: JournalEntry, options?: IPostDraftOptions & {
+        date?: Date;
+        description?: string;
+    }): Promise<JournalEntry>;
+    /**
+     * Festschreibung: finalize all posted v2 entries of a period and lock it
+     * against further postings (GoBD).
+     */
+    festschreibePeriod(period: string, lockedBy?: string): Promise<{
+        finalizedEntries: number;
+    }>;
+    getPeriodState(period: string): Promise<ILedgerPeriodState | null>;
+    /**
+     * Recompute the whole hash chain for a fiscal year and compare it against
+     * the stored chain head — the audit-trail integrity check.
+     */
+    verifyAuditChain(fiscalYear: number): Promise<IChainVerificationResult>;
+    /**
+     * Exact trial balance in integer cents, aggregated from v2 entries.
+     */
+    getTrialBalanceCents(options?: IBalanceQueryOptions): Promise<ITrialBalanceCents>;
+    getAccountBalanceCents(accountNumber: string, options?: IBalanceQueryOptions): Promise<IAccountBalanceCents>;
+    /**
+     * DATEV Buchungsstapel (EXTF 700 / v13) over the v2 entries of a date
+     * range. Returns the CSV string (persist as CP1252!) and filename.
+     */
+    exportDatevBuchungsstapel(options: {
+        dateFrom: Date;
+        dateTo: Date;
+        consultantNumber: number;
+        clientNumber: number;
+        fiscalYearStart: Date;
+        label?: string;
+        festschreibung?: boolean;
+        createdAt?: Date;
+    }): Promise<{
+        csv: string;
+        filename: string;
+        rowCount: number;
+    }>;
+    /**
+     * Run the idempotent v1 -> v2 data migration (cents backfill, journal
+     * unification, hash-chain assignment). Persist the returned report with
+     * your records (Verfahrensdokumentation artifact).
+     */
+    migrateToV2(): Promise<import('./skr.migrate.js').IMigrationReport>;
     /**
      * Get current SKR type
      */
@@ -176,7 +245,7 @@ export declare class SkrApi {
     /**
      * Get unbalanced transactions (for audit)
      */
-    getUnbalancedTransactions(): Promise<Transaction[]>;
+    getUnbalancedTransactions(): Promise<ITransactionView[]>;
     /**
      * Close the API and database connection
      */
@@ -184,7 +253,7 @@ export declare class SkrApi {
     /**
      * Post multiple transactions
      */
-    postBatchTransactions(transactions: ITransactionData[]): Promise<Transaction[]>;
+    postBatchTransactions(transactions: ITransactionData[]): Promise<ITransactionView[]>;
     /**
      * Create multiple accounts
      */
@@ -203,7 +272,7 @@ export declare class SkrApi {
      * Get paginated transactions
      */
     getTransactionsPaginated(page?: number, pageSize?: number, filter?: ITransactionFilter): Promise<{
-        data: Transaction[];
+        data: ITransactionView[];
         total: number;
         page: number;
         pageSize: number;