@hed-hog/finance 0.0.318 → 0.0.319

package/src/finance.service.ts

@@ -20,6 +20,7 @@ import { readFile } from 'node:fs/promises';
 import { CreateBankAccountDto } from './dto/create-bank-account.dto';
 import { CreateBankReconciliationDto } from './dto/create-bank-reconciliation.dto';
 import { CreateBankStatementAdjustmentDto } from './dto/create-bank-statement-adjustment.dto';
+import { CreateBankStatementEntryDto } from './dto/create-bank-statement-entry.dto';
 import { CreateCostCenterDto } from './dto/create-cost-center.dto';
 import { CreateFinanceCategoryDto } from './dto/create-finance-category.dto';
 import { CreateFinanceTagDto } from './dto/create-finance-tag.dto';
@@ -33,6 +34,7 @@ import { ReverseSettlementDto } from './dto/reverse-settlement.dto';
 import { SendCollectionDto } from './dto/send-collection.dto';
 import { SettleInstallmentDto } from './dto/settle-installment.dto';
 import { UpdateBankAccountDto } from './dto/update-bank-account.dto';
+import { UpdateBankStatementEntryDto } from './dto/update-bank-statement-entry.dto';
 import { UpdateCostCenterDto } from './dto/update-cost-center.dto';
 import { UpdateFinanceCategoryDto } from './dto/update-finance-category.dto';
 
@@ -654,6 +656,28 @@ export class FinanceService {
     return dt.toISOString().slice(0, 10);
   }
 
+  private parseFilterDate(value?: string, endOfDay = false): Date | undefined {
+    if (!value) {
+      return undefined;
+    }
+
+    const raw = String(value).trim();
+    if (!raw) {
+      return undefined;
+    }
+
+    const normalized = /^\d{4}-\d{2}-\d{2}$/.test(raw)
+      ? `${raw}T${endOfDay ? '23:59:59.999' : '00:00:00.000'}`
+      : raw;
+    const parsed = new Date(normalized);
+
+    if (Number.isNaN(parsed.getTime())) {
+      return undefined;
+    }
+
+    return parsed;
+  }
+
   private normalizeMonth(value: any): string {
     if (!value) return '';
     const raw = String(value).trim();
@@ -695,6 +719,14 @@ export class FinanceService {
       card: 'cartao',
       credito: 'cartao',
       debito: 'cartao',
+      'debito automatico': 'debito_automatico',
+      debito_automatico: 'debito_automatico',
+      'debito-automatico': 'debito_automatico',
+      'débito automático': 'debito_automatico',
+      'debito em conta': 'debito_em_conta',
+      debito_em_conta: 'debito_em_conta',
+      'debito-em-conta': 'debito_em_conta',
+      'débito em conta': 'debito_em_conta',
       dinheiro: 'dinheiro',
       cash: 'dinheiro',
       cheque: 'cheque',
@@ -774,7 +806,14 @@ export class FinanceService {
       this.loadCategories(),
       this.loadCostCenters(),
       this.loadBankAccounts(),
-      this.listBankStatements(),
+      this.listBankStatements({
+        page: 1,
+        pageSize: 1000,
+        search: undefined,
+        sortField: undefined,
+        sortOrder: undefined,
+        fields: undefined,
+      }),
       this.getAccountsReceivableCollectionsDefault(),
       this.loadTags(),
       this.loadAuditLogs(),
@@ -793,10 +832,10 @@ export class FinanceService {
       costCentersResult.status === 'fulfilled' ? costCentersResult.value : [];
     const bankAccounts =
       bankAccountsResult.status === 'fulfilled' ? bankAccountsResult.value : [];
-    const bankStatements =
-      bankStatementsResult.status === 'fulfilled'
-        ? bankStatementsResult.value
-        : [];
+    const bankStatements =
+      bankStatementsResult.status === 'fulfilled'
+        ? bankStatementsResult.value.data
+        : [];
     const collectionsDefault =
       collectionsDefaultResult.status === 'fulfilled'
         ? collectionsDefaultResult.value
@@ -2114,7 +2153,7 @@ export class FinanceService {
       throw new NotFoundException('Person not found');
     }
 
-    const firstDueDate = new Date(data.first_due_date);
+    const firstDueDate = this.parseLocalDate(data.first_due_date);
 
     if (Number.isNaN(firstDueDate.getTime())) {
       throw new BadRequestException('Invalid first due date');
@@ -2333,15 +2372,23 @@ export class FinanceService {
   async listAccountsPayableInstallments(
     paginationParams: PaginationDTO,
     status?: string,
+    filters?: {
+      from?: string;
+      to?: string;
+    },
   ) {
-    return this.listTitles('payable', paginationParams, status);
+    return this.listTitles('payable', paginationParams, status, filters);
   }
 
   async listAccountsReceivableInstallments(
     paginationParams: PaginationDTO,
     status?: string,
+    filters?: {
+      from?: string;
+      to?: string;
+    },
   ) {
-    return this.listTitles('receivable', paginationParams, status);
+    return this.listTitles('receivable', paginationParams, status, filters);
   }
 
   async getAccountsPayableInstallment(id: number, locale: string) {
@@ -2727,27 +2774,49 @@ export class FinanceService {
     return this.updateTitleTags(id, 'receivable', tagIds, locale);
   }
 
-  async listBankAccounts() {
-    const bankAccounts = await this.prisma.bank_account.findMany({
-      include: {
-        bank_statement_line: {
-          select: {
-            amount_cents: true,
-            status: true,
+  async listBankAccounts(paginationParams?: PaginationDTO) {
+    const paginated = await this.paginationService.paginate(
+      this.prisma.bank_account,
+      {
+        ...paginationParams,
+        sortField: paginationParams?.sortField || 'code',
+        sortOrder: paginationParams?.sortOrder || PageOrderDirection.Asc,
+      },
+      {
+        include: {
+          bank_statement_line: {
+            select: {
+              amount_cents: true,
+              status: true,
+              posted_date: true,
+              description: true,
+            },
           },
         },
+        orderBy: [{ code: 'asc' }, { name: 'asc' }],
       },
-      orderBy: [{ code: 'asc' }, { name: 'asc' }],
-    });
+    );
 
-    return bankAccounts.map((bankAccount) => this.mapBankAccountToFront(bankAccount));
+    return {
+      ...paginated,
+      data: (paginated.data || []).map((bankAccount) =>
+        this.mapBankAccountToFront(bankAccount),
+      ),
+    };
   }
 
-  async listTransfers(filters?: {
-    search?: string;
-    bank_account_id?: string;
-  }) {
+  async listTransfers(
+    paginationParams: PaginationDTO,
+    filters?: {
+      search?: string;
+      bank_account_id?: string;
+      from?: string;
+      to?: string;
+    },
+  ) {
     const search = filters?.search?.trim();
+    const fromDate = this.parseFilterDate(filters?.from);
+    const toDate = this.parseFilterDate(filters?.to, true);
     const parsedBankAccountId = filters?.bank_account_id
       ? Number.parseInt(filters.bank_account_id, 10)
       : undefined;
@@ -2773,6 +2842,14 @@ export class FinanceService {
               }
             : {}),
           ...(bankAccountId ? { bank_account_id: bankAccountId } : {}),
+          ...((fromDate || toDate)
+            ? {
+                posted_date: {
+                  ...(fromDate ? { gte: fromDate } : {}),
+                  ...(toDate ? { lte: toDate } : {}),
+                },
+              }
+            : {}),
         },
         select: {
           external_id: true,
@@ -2788,7 +2865,12 @@ export class FinanceService {
       );
 
       if (transferKeys.length === 0) {
-        return [];
+        return {
+          ...this.paginateCollection([], paginationParams),
+          summary: {
+            totalTransferido: 0,
+          },
+        };
       }
     }
 
@@ -2805,6 +2887,14 @@ export class FinanceService {
                 startsWith: 'transfer:',
               },
             }),
+        ...((fromDate || toDate)
+          ? {
+              posted_date: {
+                ...(fromDate ? { gte: fromDate } : {}),
+                ...(toDate ? { lte: toDate } : {}),
+              },
+            }
+          : {}),
       },
       select: {
         id: true,
@@ -2844,20 +2934,28 @@ export class FinanceService {
           contaOrigemId: String(sourceLine.bank_account_id),
           contaDestinoId: String(destinationLine.bank_account_id),
           data: sourceLine.posted_date.toISOString(),
-          valor: this.fromCents(Math.abs(sourceLine.amount_cents)),
+          valor: Math.abs(this.fromCents(sourceLine.amount_cents)),
           descricao: sourceLine.description || destinationLine.description || '',
         };
       })
       .filter(Boolean);
 
-    return transfers;
+    return {
+      ...this.paginateCollection(transfers, paginationParams),
+      summary: {
+        totalTransferido: transfers.reduce(
+          (acc, transfer) => acc + Number(transfer?.valor || 0),
+          0,
+        ),
+      },
+    };
   }
 
   async createTransfer(data: CreateTransferDto, userId?: number) {
     const sourceAccountId = Number(data.source_account_id);
     const destinationAccountId = Number(data.destination_account_id);
     const amount = Number(data.amount);
-    const postedDate = new Date(data.date);
+    const postedDate = this.parseLocalDate(data.date);
 
     if (
       Number.isNaN(sourceAccountId) ||
@@ -3182,8 +3280,18 @@ export class FinanceService {
     };
   }
 
-  async listBankStatements(bankAccountId?: number, search?: string) {
+  async listBankStatements(
+    paginationParams: PaginationDTO,
+    bankAccountId?: number,
+    search?: string,
+    filters?: {
+      from?: string;
+      to?: string;
+    },
+  ) {
     const trimmedSearch = search?.trim();
+    const fromDate = this.parseFilterDate(filters?.from);
+    const toDate = this.parseFilterDate(filters?.to, true);
 
     const statements = await this.prisma.bank_statement_line.findMany({
       where: {
@@ -3196,6 +3304,14 @@ export class FinanceService {
               },
             }
           : {}),
+        ...((fromDate || toDate)
+          ? {
+              posted_date: {
+                ...(fromDate ? { gte: fromDate } : {}),
+                ...(toDate ? { lte: toDate } : {}),
+              },
+            }
+          : {}),
       },
       include: {
         bank_account: {
@@ -3222,7 +3338,7 @@ export class FinanceService {
       orderBy: [{ posted_date: 'desc' }, { id: 'desc' }],
     });
 
-    return statements.map((statement) => ({
+    const mappedStatements = statements.map((statement) => ({
       id: String(statement.id),
       contaBancariaId: String(statement.bank_account_id),
       data: statement.posted_date.toISOString(),
@@ -3230,6 +3346,13 @@ export class FinanceService {
       valor: this.fromCents(statement.amount_cents),
       tipo: statement.amount_cents >= 0 ? 'entrada' : 'saida',
       statusConciliacao: this.mapStatementStatusToPt(statement.status),
+      isTransfer: statement.external_id?.startsWith('transfer:') || false,
+      canEdit:
+        !statement.external_id?.startsWith('transfer:') &&
+        statement.bank_reconciliation.length === 0,
+      canDelete:
+        !statement.external_id?.startsWith('transfer:') &&
+        statement.bank_reconciliation.length === 0,
       reconciliationId: statement.bank_reconciliation[0]?.id
         ? String(statement.bank_reconciliation[0].id)
         : null,
@@ -3237,6 +3360,18 @@ export class FinanceService {
         ? String(statement.bank_reconciliation[0].settlement_id)
         : null,
     }));
+
+    return {
+      ...this.paginateCollection(mappedStatements, paginationParams),
+      summary: {
+        totalEntradas: mappedStatements
+          .filter((statement) => statement.tipo === 'entrada')
+          .reduce((acc, statement) => acc + Number(statement.valor || 0), 0),
+        totalSaidas: mappedStatements
+          .filter((statement) => statement.tipo === 'saida')
+          .reduce((acc, statement) => acc + Number(statement.valor || 0), 0),
+      },
+    };
   }
 
   async createBankReconciliation(
@@ -3322,7 +3457,7 @@ export class FinanceService {
       title.id,
       {
         installment_id: installment.id,
-        amount: this.fromCents(Math.abs(statementLine.amount_cents)),
+        amount: Math.abs(this.fromCents(statementLine.amount_cents)),
         settled_at: statementLine.posted_date.toISOString(),
         bank_account_id: statementLine.bank_account_id,
         bank_statement_line_id: statementLine.id,
@@ -3379,7 +3514,7 @@ export class FinanceService {
     const receivableAmounts = new Set<number>();
 
     for (const installment of openInstallments) {
-      const amount = Math.abs(installment.open_amount_cents);
+      const amount = Number(installment.open_amount_cents);
       if (installment.financial_title.title_type === 'payable') {
         payableAmounts.add(amount);
       } else if (installment.financial_title.title_type === 'receivable') {
@@ -3391,8 +3526,8 @@ export class FinanceService {
     let differenceCents = 0;
 
     for (const statement of pendingStatements) {
-      const normalizedAmount = Math.abs(statement.amount_cents);
-      differenceCents += statement.amount_cents;
+      const normalizedAmount = Math.abs(Number(statement.amount_cents));
+      differenceCents += Number(statement.amount_cents);
 
       const hasPossibleMatch =
         statement.amount_cents < 0
@@ -3410,8 +3545,28 @@ export class FinanceService {
     };
   }
 
-  async exportBankStatementsCsv(bankAccountId: number, search?: string) {
-    const statements = await this.listBankStatements(bankAccountId, search);
+  async exportBankStatementsCsv(
+    bankAccountId: number,
+    search?: string,
+    filters?: {
+      from?: string;
+      to?: string;
+    },
+  ) {
+    const statementsResult = await this.listBankStatements(
+      {
+        page: 1,
+        pageSize: 100000,
+        search: undefined,
+        sortField: undefined,
+        sortOrder: undefined,
+        fields: undefined,
+      },
+      bankAccountId,
+      search,
+      filters,
+    );
+    const statements = statementsResult.data;
 
     const headers = [
       'id',
@@ -3454,7 +3609,7 @@ export class FinanceService {
   ) {
     const bankAccountId = Number(data.bank_account_id);
     const amount = Number(data.amount);
-    const postedAt = data.date ? new Date(data.date) : new Date();
+    const postedAt = data.date ? this.parseLocalDate(data.date) : new Date();
 
     if (Number.isNaN(bankAccountId) || bankAccountId <= 0) {
       throw new BadRequestException('bank_account_id is required');
@@ -3527,6 +3682,264 @@ export class FinanceService {
     };
   }
 
+  async createBankStatementEntry(
+    data: CreateBankStatementEntryDto,
+    userId?: number,
+  ) {
+    const bankAccountId = Number(data.bank_account_id);
+    const amount = Number(data.amount);
+    const postedDate = new Date(`${data.date}T00:00:00`);
+
+    if (Number.isNaN(bankAccountId) || bankAccountId <= 0) {
+      throw new BadRequestException('bank_account_id is required');
+    }
+
+    if (Number.isNaN(amount) || amount <= 0) {
+      throw new BadRequestException('amount must be greater than zero');
+    }
+
+    if (Number.isNaN(postedDate.getTime())) {
+      throw new BadRequestException('Invalid statement date');
+    }
+
+    const description = data.description?.trim();
+    if (!description) {
+      throw new BadRequestException('description is required');
+    }
+
+    const bankAccount = await this.prisma.bank_account.findUnique({
+      where: { id: bankAccountId },
+      select: { id: true },
+    });
+
+    if (!bankAccount) {
+      throw new NotFoundException('Bank account not found');
+    }
+
+    const signedAmountCents =
+      data.type === 'saida'
+        ? -Math.abs(this.toCents(amount))
+        : Math.abs(this.toCents(amount));
+
+    const created = await this.prisma.$transaction(async (tx) => {
+      await this.assertDateNotInClosedPeriod(
+        tx,
+        postedDate,
+        'create bank statement entry',
+      );
+
+      const reference = `manual-entry:${bankAccountId}:${Date.now()}`;
+      const statement = await tx.bank_statement.create({
+        data: {
+          bank_account_id: bankAccountId,
+          source_type: 'manual',
+          imported_at: postedDate,
+          imported_by_user_id: userId,
+          idempotency_key: reference,
+          period_start: postedDate,
+          period_end: postedDate,
+        },
+      });
+
+      return tx.bank_statement_line.create({
+        data: {
+          bank_statement_id: statement.id,
+          bank_account_id: bankAccountId,
+          posted_date: postedDate,
+          amount_cents: signedAmountCents,
+          description,
+          status: 'pending',
+          dedupe_key: `${reference}:${Math.round(Math.random() * 1_000_000)}`,
+        },
+      });
+    });
+
+    return {
+      id: String(created.id),
+      contaBancariaId: String(created.bank_account_id),
+      data: created.posted_date.toISOString(),
+      descricao: created.description,
+      valor: this.fromCents(created.amount_cents),
+      tipo: created.amount_cents >= 0 ? 'entrada' : 'saida',
+      statusConciliacao: this.mapStatementStatusToPt(created.status),
+      isTransfer: false,
+      canEdit: true,
+      canDelete: true,
+      reconciliationId: null,
+      settlementId: null,
+    };
+  }
+
+  async updateBankStatementEntry(
+    id: number,
+    data: UpdateBankStatementEntryDto,
+    userId?: number,
+  ) {
+    if (data.amount !== undefined) {
+      const amount = Number(data.amount);
+      if (Number.isNaN(amount) || amount <= 0) {
+        throw new BadRequestException('amount must be greater than zero');
+      }
+    }
+
+    if (data.amount === undefined && data.description === undefined && data.date === undefined) {
+      throw new BadRequestException('At least one field must be provided for update');
+    }
+
+    const updated = await this.prisma.$transaction(async (tx) => {
+      const statementLine = await tx.bank_statement_line.findUnique({
+        where: { id },
+        include: {
+          bank_reconciliation: {
+            where: {
+              status: {
+                in: ['pending', 'reconciled', 'adjusted'],
+              },
+            },
+            select: {
+              id: true,
+            },
+            take: 1,
+          },
+        },
+      });
+
+      if (!statementLine) {
+        throw new NotFoundException('Bank statement line not found');
+      }
+
+      if (statementLine.external_id?.startsWith('transfer:')) {
+        throw new ConflictException('Transfer movements cannot be edited');
+      }
+
+      if (statementLine.bank_reconciliation.length > 0) {
+        throw new ConflictException('Reconciled movements cannot be edited');
+      }
+
+      const targetDate = data.date ? this.parseLocalDate(data.date) : statementLine.posted_date;
+      await this.assertDateNotInClosedPeriod(
+        tx,
+        targetDate,
+        'update bank statement entry',
+      );
+
+      const updateData: Record<string, unknown> = {};
+
+      if (data.amount !== undefined) {
+        const amount = Number(data.amount);
+        updateData.amount_cents =
+          statementLine.amount_cents < 0
+            ? -Math.abs(this.toCents(amount))
+            : Math.abs(this.toCents(amount));
+      }
+
+      if (data.description !== undefined) {
+        updateData.description = data.description.trim();
+      }
+
+      if (data.date !== undefined) {
+        updateData.posted_date = this.parseLocalDate(data.date);
+      }
+
+      const result = await tx.bank_statement_line.update({
+        where: { id },
+        data: updateData,
+      });
+
+      await this.createAuditLog(tx, {
+        action: 'UPDATE_BANK_STATEMENT_LINE',
+        entityTable: 'bank_statement_line',
+        entityId: String(result.id),
+        actorUserId: userId,
+        summary: `Updated bank statement line ${result.id}`,
+      });
+
+      return result;
+    });
+
+    return {
+      id: String(updated.id),
+      contaBancariaId: String(updated.bank_account_id),
+      data: updated.posted_date.toISOString(),
+      descricao: updated.description,
+      valor: this.fromCents(updated.amount_cents),
+      tipo: updated.amount_cents >= 0 ? 'entrada' : 'saida',
+      statusConciliacao: this.mapStatementStatusToPt(updated.status),
+      isTransfer: false,
+      canEdit: true,
+      canDelete: true,
+      reconciliationId: null,
+      settlementId: null,
+    };
+  }
+
+  async deleteBankStatementEntry(id: number, userId?: number) {
+    return this.prisma.$transaction(async (tx) => {
+      const statementLine = await tx.bank_statement_line.findUnique({
+        where: { id },
+        include: {
+          bank_reconciliation: {
+            where: {
+              status: {
+                in: ['pending', 'reconciled', 'adjusted'],
+              },
+            },
+            select: {
+              id: true,
+            },
+            take: 1,
+          },
+        },
+      });
+
+      if (!statementLine) {
+        throw new NotFoundException('Bank statement line not found');
+      }
+
+      if (statementLine.external_id?.startsWith('transfer:')) {
+        throw new ConflictException('Transfer movements cannot be deleted');
+      }
+
+      if (statementLine.bank_reconciliation.length > 0) {
+        throw new ConflictException('Reconciled movements cannot be deleted');
+      }
+
+      await this.assertDateNotInClosedPeriod(
+        tx,
+        statementLine.posted_date,
+        'delete bank statement entry',
+      );
+
+      await tx.bank_statement_line.delete({
+        where: { id },
+      });
+
+      const remainingLines = await tx.bank_statement_line.count({
+        where: {
+          bank_statement_id: statementLine.bank_statement_id,
+        },
+      });
+
+      if (remainingLines === 0) {
+        await tx.bank_statement.delete({
+          where: {
+            id: statementLine.bank_statement_id,
+          },
+        });
+      }
+
+      await this.createAuditLog(tx, {
+        action: 'DELETE_BANK_STATEMENT_LINE',
+        entityTable: 'bank_statement_line',
+        entityId: String(statementLine.id),
+        actorUserId: userId,
+        summary: `Deleted bank statement line ${statementLine.id}`,
+      });
+
+      return { success: true };
+    });
+  }
+
   async importBankStatements(
     bankAccountId: number,
     file: MulterFile,
@@ -4003,6 +4416,7 @@ export class FinanceService {
 
     const code = this.generateBankAccountCode(data.bank, data.account);
     const name = data.description?.trim() || data.bank;
+    const startDate = this.parseFilterDate(data.start_date) || new Date();
 
     const createdAccount = await this.prisma.$transaction(async (tx) => {
       const account = await tx.bank_account.create({
@@ -4019,7 +4433,7 @@ export class FinanceService {
       });
 
       if (data.initial_balance && data.initial_balance > 0) {
-        const postedDate = new Date();
+        const postedDate = startDate;
         await this.assertDateNotInClosedPeriod(
           tx,
           postedDate,
@@ -4058,6 +4472,8 @@ export class FinanceService {
           select: {
             amount_cents: true,
             status: true,
+            posted_date: true,
+            description: true,
           },
         },
       },
@@ -4099,8 +4515,8 @@ export class FinanceService {
   }
 
   async createPeriodClose(data: CreatePeriodCloseDto, userId?: number) {
-    const periodStart = new Date(data.period_start);
-    const periodEnd = new Date(data.period_end);
+    const periodStart = this.parseLocalDate(data.period_start);
+    const periodEnd = this.parseLocalDate(data.period_end);
 
     if (
       Number.isNaN(periodStart.getTime()) ||
@@ -4176,6 +4592,8 @@ export class FinanceService {
           select: {
             amount_cents: true,
             status: true,
+            posted_date: true,
+            description: true,
           },
         },
       },
@@ -4346,9 +4764,15 @@ export class FinanceService {
     titleType: TitleType,
     paginationParams: PaginationDTO,
     status?: string,
+    filters?: {
+      from?: string;
+      to?: string;
+    },
   ) {
     const prismaStatus = this.mapStatusFromPt(status);
     const search = paginationParams?.search?.trim();
+    const fromDate = this.parseFilterDate(filters?.from);
+    const toDate = this.parseFilterDate(filters?.to, true);
     const where: any = {
       title_type: titleType,
     };
@@ -4376,6 +4800,17 @@ export class FinanceService {
       ];
     }
 
+    if (fromDate || toDate) {
+      where.financial_installment = {
+        some: {
+          due_date: {
+            ...(fromDate ? { gte: fromDate } : {}),
+            ...(toDate ? { lte: toDate } : {}),
+          },
+        },
+      };
+    }
+
     const normalizedPaginationParams: PaginationDTO = {
       ...paginationParams,
       sortField: paginationParams?.sortField || 'created_at',
@@ -4495,8 +4930,8 @@ export class FinanceService {
       await this.assertDateNotInClosedPeriod(
         tx,
         data.competence_date
-          ? new Date(data.competence_date)
-          : new Date(installments[0].due_date),
+          ? this.parseLocalDate(data.competence_date)
+          : this.parseLocalDate(installments[0].due_date),
         'create title',
       );
 
@@ -4508,9 +4943,9 @@ export class FinanceService {
           document_number: data.document_number,
           description: data.description,
           competence_date: data.competence_date
-            ? new Date(data.competence_date)
+            ? this.parseLocalDate(data.competence_date)
             : null,
-          issue_date: data.issue_date ? new Date(data.issue_date) : null,
+          issue_date: data.issue_date ? this.parseLocalDate(data.issue_date) : null,
           total_amount_cents: this.toCents(data.total_amount),
           finance_category_id: data.finance_category_id,
           created_by_user_id: userId,
@@ -4536,15 +4971,15 @@ export class FinanceService {
             title_id: title.id,
             installment_number: installment.installment_number,
             competence_date: data.competence_date
-              ? new Date(data.competence_date)
-              : new Date(installment.due_date),
-            due_date: new Date(installment.due_date),
+              ? this.parseLocalDate(data.competence_date)
+              : this.parseLocalDate(installment.due_date),
+            due_date: this.parseLocalDate(installment.due_date),
             amount_cents: amountCents,
             open_amount_cents: amountCents,
             status: this.resolveInstallmentStatus(
               amountCents,
               amountCents,
-              new Date(installment.due_date),
+              this.parseLocalDate(installment.due_date),
             ),
             notes: data.description,
           },
@@ -4684,7 +5119,7 @@ export class FinanceService {
       await this.assertDateNotInClosedPeriod(
         tx,
         data.competence_date
-          ? new Date(data.competence_date)
+          ? this.parseLocalDate(data.competence_date)
           : new Date(installments[0].due_date),
         'update title',
       );
@@ -4717,9 +5152,9 @@ export class FinanceService {
           document_number: data.document_number,
           description: data.description,
           competence_date: data.competence_date
-            ? new Date(data.competence_date)
+            ? this.parseLocalDate(data.competence_date)
             : null,
-          issue_date: data.issue_date ? new Date(data.issue_date) : null,
+          issue_date: data.issue_date ? this.parseLocalDate(data.issue_date) : null,
           total_amount_cents: this.toCents(data.total_amount),
           finance_category_id: data.finance_category_id,
         },
@@ -4757,15 +5192,15 @@ export class FinanceService {
             title_id: title.id,
             installment_number: installment.installment_number,
             competence_date: data.competence_date
-              ? new Date(data.competence_date)
-              : new Date(installment.due_date),
-            due_date: new Date(installment.due_date),
+              ? this.parseLocalDate(data.competence_date)
+              : this.parseLocalDate(installment.due_date),
+            due_date: this.parseLocalDate(installment.due_date),
             amount_cents: amountCents,
             open_amount_cents: amountCents,
             status: this.resolveInstallmentStatus(
               amountCents,
               amountCents,
-              new Date(installment.due_date),
+              this.parseLocalDate(installment.due_date),
             ),
             notes: data.description,
           },
@@ -5292,7 +5727,7 @@ export class FinanceService {
           );
         }
 
-        if (Math.abs(statementLine.amount_cents) !== amountCents) {
+        if (Math.abs(Number(statementLine.amount_cents)) !== amountCents) {
           throw new ConflictException(
             'Bank statement amount and settlement amount must match',
           );
@@ -5398,11 +5833,11 @@ export class FinanceService {
         throw new NotFoundException('Installment not found');
       }
 
-      const nextInstallmentStatus = this.resolveInstallmentStatus(
-        updatedInstallment.amount_cents,
-        updatedInstallment.open_amount_cents,
-        updatedInstallment.due_date,
-      );
+      const nextInstallmentStatus = this.resolveInstallmentStatus(
+        Number(updatedInstallment.amount_cents),
+        Number(updatedInstallment.open_amount_cents),
+        updatedInstallment.due_date,
+      );
 
       if (updatedInstallment.status !== nextInstallmentStatus) {
         await tx.financial_installment.update({
@@ -5930,6 +6365,8 @@ export class FinanceService {
           select: {
             amount_cents: true,
             status: true,
+            posted_date: true,
+            description: true,
           },
         },
       },
@@ -6334,6 +6771,31 @@ export class FinanceService {
     return statusMap[status] || 'aberto';
   }
 
+  private paginateCollection<T>(items: T[], paginationParams?: PaginationDTO) {
+    const requestedPage = Number(paginationParams?.page || 1);
+    const requestedPageSize = Number(paginationParams?.pageSize || 10);
+    const page = Number.isNaN(requestedPage) || requestedPage < 1
+      ? 1
+      : requestedPage;
+    const pageSize = Number.isNaN(requestedPageSize) || requestedPageSize < 1
+      ? 10
+      : requestedPageSize;
+    const total = items.length;
+    const lastPage = Math.max(1, Math.ceil(total / pageSize));
+    const currentPage = Math.min(page, lastPage);
+    const start = (currentPage - 1) * pageSize;
+
+    return {
+      data: items.slice(start, start + pageSize),
+      total,
+      page: currentPage,
+      pageSize,
+      prev: currentPage > 1 ? currentPage - 1 : null,
+      next: currentPage < lastPage ? currentPage + 1 : null,
+      lastPage,
+    };
+  }
+
   private normalizeTagSlug(value?: string | null) {
     if (!value) {
       return '';
@@ -6430,18 +6892,25 @@ export class FinanceService {
 
   private mapBankAccountToFront(bankAccount: any) {
     const currentCents = (bankAccount.bank_statement_line || []).reduce(
-      (acc, line) => acc + line.amount_cents,
+      (acc, line) => acc + Number(line.amount_cents),
       0,
     );
 
     const reconciledCents = (bankAccount.bank_statement_line || []).reduce(
       (acc, line) =>
         line.status === 'reconciled' || line.status === 'adjusted'
-          ? acc + line.amount_cents
+          ? acc + Number(line.amount_cents)
           : acc,
       0,
     );
 
+    const initialLine = (bankAccount.bank_statement_line || []).find(
+      (line: any) => line.description === 'Saldo inicial',
+    );
+    const dataInicial = initialLine?.posted_date
+      ? new Date(initialLine.posted_date).toISOString().slice(0, 10)
+      : null;
+
     return {
       id: String(bankAccount.id),
       codigo: bankAccount.code,
@@ -6454,6 +6923,7 @@ export class FinanceService {
       saldoAtual: this.fromCents(currentCents),
       saldoConciliado: this.fromCents(reconciledCents),
       ativo: bankAccount.status === 'active',
+      dataInicial,
     };
   }
 
@@ -6796,6 +7266,18 @@ export class FinanceService {
     return Math.round(value * 100);
   }
 
+  /**
+   * Parses a date-only string (YYYY-MM-DD) as local noon to avoid
+   * timezone shifts that would cause the date to appear as the previous day
+   * in UTC-negative timezones.
+   */
+  private parseLocalDate(dateString: string): Date {
+    if (/^\d{4}-\d{2}-\d{2}$/.test(dateString)) {
+      return new Date(dateString + 'T12:00:00.000Z');
+    }
+    return new Date(dateString);
+  }
+
   private fromCents(value: number | bigint | string | null | undefined) {
     if (value === null || value === undefined) {
       return 0;